{"id":5940,"date":"2023-06-14T12:42:37","date_gmt":"2023-06-14T12:42:37","guid":{"rendered":"https:\/\/docs.daftra.com\/tutorial\/%d8%b9%d8%b1%d8%b6-%d8%aa%d9%82%d8%b1%d9%8a%d8%b1-%d9%85%d9%8a%d8%b2%d8%a7%d9%86-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d9%85%d8%ac%d8%a7%d9%85%d9%8a%d8%b9-%d9%88%d8%a3%d8%b1%d8%b5%d8%af\/"},"modified":"2026-10-18T10:02:00","modified_gmt":"2026-10-18T10:02:00","slug":"viewing-the-trial-balance-nets-report","status":"publish","type":"tutorial","link":"https:\/\/docs.daftra.com\/en\/tutorial\/viewing-the-trial-balance-nets-report\/","title":{"rendered":"Viewing the Trial Balance & Nets Report"},"content":{"rendered":"
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The Trial Balance Report<\/strong> shows the balances of all accounts in the chart of accounts (assets, liabilities, equity, revenue and expenses) for a specific period, with the balance before the period, the balance of the period’s transactions, and the balance after it. It helps you check that your accounts balance and find the source of any balance shown in it.<\/p>\n

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Contents<\/p>\n

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  1. View the Trial Balance Report<\/strong><\/a><\/li>\n
  2. Report filters<\/strong><\/a><\/li>\n
  3. Report columns<\/strong><\/a><\/li>\n
  4. Where do transactions and expenses in the trial balance come from?<\/strong><\/a><\/li>\n
  5. How do I find the source of an account’s balance?<\/strong><\/a><\/li>\n
  6. Notes<\/strong><\/a><\/li>\n<\/ol>\n<\/div>\n

    View the Trial Balance Report<\/h2>\n
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    1. From the main menu, go to Reports<\/strong> \u2192 Accounting Reports<\/strong><\/a>.<\/li>\n
    2. Click Trial Balance Report<\/strong><\/a>.<\/li>\n
    3. Set the filters you need, as described in the next section.<\/li>\n
    4. Click Show Report<\/strong>.<\/li>\n<\/ol>\n

      You can then click Print<\/strong>, or open Export Options<\/strong> and choose Export to CSV<\/strong>, Export to Excel<\/strong> or Export to PDF<\/strong>.<\/p>\n

      Report filters<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
      Filter<\/th>\nDescription<\/th>\n<\/tr>\n
      Date Range<\/strong><\/td>\nThe period whose transactions you want to see. You can choose a ready range such as Last month<\/strong> or Year to date<\/strong>.<\/td>\n<\/tr>\n
      Account Type<\/strong><\/td>\nFilter by a main account (Main Account<\/strong>) or by sub-accounts (Sub-Account<\/strong>).<\/td>\n<\/tr>\n
      Main Account<\/strong> \/ Account<\/strong><\/td>\nShow only one main account and the accounts under it, such as Expenses. When you choose Sub-Account<\/strong>, the filter becomes Account<\/strong>, and you can choose one or more sub-accounts.<\/td>\n<\/tr>\n
      Accounts Branch<\/strong><\/td>\nAppears only if Specify Account Branches<\/strong> is enabled in the branch settings.<\/td>\n<\/tr>\n
      Added By<\/strong><\/td>\nShow transactions added by a specific employee.<\/td>\n<\/tr>\n
      Journals Branch<\/strong><\/td>\nShow the journal entries of one or more branches.<\/td>\n<\/tr>\n
      Display All Accounts<\/strong><\/td>\nChoose Display All Accounts<\/strong>, Display All Accounts with Transaction<\/strong>, Hide Zero Accounts<\/strong> or Hide Zero Balances<\/strong>.<\/td>\n<\/tr>\n
      Levels<\/strong><\/td>\nHow many levels of the account tree appear in the report, from Level 1<\/strong> to Level 5<\/strong>.<\/td>\n<\/tr>\n
      Cost Centers<\/strong><\/td>\nShow the transactions of one or more cost centers, or choose Without cost center<\/strong>.<\/td>\n<\/tr>\n
      Balance Before<\/strong><\/td>\nDisplay Net Balances<\/strong> (the default) shows the net balance before the period on one side only. Display All Balances<\/strong> shows the total debit and total credit separately.<\/td>\n<\/tr>\n<\/table>\n

      Report columns<\/h2>\n

      Each account appears with its Name<\/strong> and Code<\/strong>, and two columns (Debit<\/strong> and Credit<\/strong>) in each of the following parts:<\/p>\n\n\n\n\n\n
      Column<\/th>\nDescription<\/th>\n<\/tr>\n
      Balance Before<\/strong><\/td>\nThe account’s balance from all entries before the period’s start date. It’s calculated only when you set a start date for the period.<\/td>\n<\/tr>\n
      Transaction Balance<\/strong><\/td>\nThe total debit and credit transactions on the account during the selected period.<\/td>\n<\/tr>\n
      Balance After<\/strong><\/td>\nThe account’s closing balance at the end of the period (Balance Before + Transaction Balance).<\/td>\n<\/tr>\n<\/table>\n

      Where do transactions and expenses in the trial balance come from?<\/h2>\n

      The trial balance doesn’t read figures from invoices or expenses directly. It adds up journal entries<\/strong> only. Every transaction you record in the system, such as an invoice, an expense or a payroll, creates an automatic journal entry on the related accounts, and that entry is what appears in the trial balance. It also includes the manual journal entries<\/strong> you add yourself from Journal Entries<\/strong><\/a>.<\/p>\n

      Sources of transactions on expense accounts<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      Transaction in the system<\/th>\nAccount shown in the trial balance (by default)<\/th>\n<\/tr>\n
      Expenses (payment vouchers)<\/strong><\/td>\nThe account you chose in the expense, or the expense category’s account, otherwise Other Expenses<\/strong>. The credit side is the treasury.<\/td>\n<\/tr>\n
      Sales invoices (cost of sales)<\/strong><\/td>\nCost of Sales<\/strong> when you sell stock products, against the warehouse account. Entry source: Invoice Sales Cost<\/strong>.<\/td>\n<\/tr>\n
      Purchase invoices<\/strong><\/td>\nPurchases<\/strong> (or the product’s custom account), and Purchases Shipping<\/strong> for shipping costs. If the products are stock items and have been received, the amount may be posted to the warehouse account instead of Purchases.<\/td>\n<\/tr>\n
      Payrolls<\/strong><\/td>\nEach salary component’s account if you set one, otherwise Salaries and Wages<\/strong>, against Payroll Wages<\/strong>.<\/td>\n<\/tr>\n
      Asset depreciation<\/strong><\/td>\nThe asset’s depreciation expense account under Depreciation Expense<\/strong>, against Accumulated Depreciation<\/strong>.<\/td>\n<\/tr>\n
      Invoice and POS payments<\/strong><\/td>\nPayment method fees under Payment Fees<\/strong> (one account for each payment method that has fees).<\/td>\n<\/tr>\n
      Discounts on invoices and POS<\/strong><\/td>\nDiscount Allowed<\/strong>, depending on the account routing settings.<\/td>\n<\/tr>\n
      Invoice adjustment<\/strong><\/td>\nAdjustment<\/strong>.<\/td>\n<\/tr>\n
      Sales invoice shipping<\/strong><\/td>\nSales Shipping<\/strong>.<\/td>\n<\/tr>\n
      Cheque deposits<\/strong><\/td>\nDeposit Fees<\/strong>, if there are fees.<\/td>\n<\/tr>\n
      Currency differences<\/strong><\/td>\nForeign Exchange Gains and Losses<\/strong> when you collect or pay an amount in a foreign currency at a different exchange rate, or transfer between treasuries in different currencies.<\/td>\n<\/tr>\n
      Stock requisitions and manual stock transactions<\/strong><\/td>\nThe account you chose in the transaction when issuing goods, otherwise Other Debit<\/strong>.<\/td>\n<\/tr>\n
      Manual journal entries<\/strong><\/td>\nAny expense account you choose yourself in the entry.<\/td>\n<\/tr>\n<\/table>\n
      🛈<\/span><\/p>\n

      Note:<\/strong> The account names above are the default accounts. If you changed the default account for any transaction in the account routing settings, or set a custom account for a product or expense category, the transaction appears on the account you set.<\/p>\n<\/div>\n

      Sources of transactions on other accounts<\/h3>\n