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 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 myBBS — 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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