Trial Balance and the general ledger report
The two reports you use to trace a number back to its source — and the workflow for chasing an unexpected balance to the entry that caused it.
How-toFor Bookkeepers, Firm staff
What each is for
The Trial Balance lists every account with its debit or credit balance at a date. It is the working document for close and the natural starting point for tie-outs, because it shows everything at once with no presentation applied.
The general ledger report — labelled Books in the reports hub — shows transactions and running balances within an account. It is where you go once the Trial Balance has told you which account to look at.
Tracing a surprising number
- 1
Run the Trial Balance for the period and find the account that looks wrong.
- 2
Open the general ledger report for that account.
Narrow the date range until the balance moves unexpectedly.
- 3
Find the entry that caused the movement.
Sorting by amount finds a single large error faster than reading chronologically.
- 4
Open the entry and check its provenance.
Manual, document, bank feed, API, or AI — this usually explains the mistake by itself.
- 5
Correct it by reversal, and note why in the memo.
Common questions
It cannot, in Books — unbalanced entries are refused at posting. If the totals look unequal, check that you are comparing the debit and credit columns rather than a subtotal, and that the report is not filtered to a subset of accounts.
See alsoMy statements look wrong
Yes, as PDF or CSV. Most preparers want CSV so they can map it into their own working papers, and a PDF alongside it as the authoritative version.
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