Trial balance & reports
Financial reports on Export119 run live off the GL — no batch posting, no month-end “close” step that builds reports. Open them any time and they reflect the current state.
Trial Balance
Section titled “Trial Balance”/financial-reports/trial-balance lists every active account with its Dr − Cr balance. Sortable by Balance only (code order is locked so the type-hierarchy stays intact).
The balance formula is type-agnostic: SUM(debit) − SUM(credit) per account, regardless of whether the account is naturally debit-normal (assets, expenses) or credit-normal (liabilities, equity, revenue). Credit-normal accounts naturally show negative balances in the trial balance — that’s correct, not a bug.
Balance Integrity Report
Section titled “Balance Integrity Report”/balance-integrity is a read-only diagnostic for when the trial balance doesn’t foot. It decomposes an imbalance down to the source rows, accounts, and journals responsible, rather than leaving you to eyeball a giant account list.
It flags rows caught by known integrity detectors — postings to an inactive account, postings to a parent (non-leaf) account that should have hit a leaf, and rows with a missing home-currency (base) amount. Each flagged group links back to its originating journal so you can open and fix the source document directly.
The page is gated on the chart_of_accounts section — a user needs read access there to open it. Use it as your first stop whenever the Balance Sheet footer reports Assets ≠ Liabilities + Equity.
Balance Sheet
Section titled “Balance Sheet”/financial-reports/balance-sheet groups accounts by type with subtotals:
- Assets — Cash, Bank, AR, Inventory, Due-from-consignors, etc.
- Liabilities — AP, Tax Payable, Customer Deposits, Investor Capital Payable, etc.
- Equity — Owner’s Capital, Retained Earnings, OBE, Drawings (contra).
The footer asserts Assets = Liabilities + Equity. If they don’t balance, you have a data-integrity issue — investigate before doing anything else.
Profit & Loss
Section titled “Profit & Loss”/financial-reports/profit-and-loss groups Revenue and Expenses by period:
- Period selector — Month-to-date, Quarter-to-date, Year-to-date, custom range, All time.
- Gross margin widget — Revenue − COGS.
- Profit by sale currency — useful when you sell in multiple currencies; shows the cars-sold profit broken down per sale currency.
The P&L respects the period lock — if you’re looking at a closed month, you’re seeing immutable numbers.
Counterparty Balances
Section titled “Counterparty Balances”/counterparty-balances is the AR/AP aging report:
- Per-counterparty net balance (positive = AR, negative = AP).
- Aging buckets: Current, 1–30 days overdue, 31–60, 61–90, 90+.
- Drill-down to per-counterparty ledger with all rows tagged to that party.
For stakeholder counterparties (owners, investors, directors), the drilldown surface reframes as an Equity Statement with PDF/Excel export.
Period lock
Section titled “Period lock”/financial-reports/period-lock lets an admin close a fiscal period. Once closed:
- GL posts dated in the closed period are rejected at the chokepoint.
- Existing rows in the period are immutable.
- Reports run against the locked period return frozen numbers.
- Editing the underlying source (invoice, vault tx, fx exchange) fails with a clear period-lock error.
To re-open, an admin clicks Unlock. There’s no audit-trail penalty, but unlocked → modified → re-locked rows show the timestamp delta.
Export
Section titled “Export”Trial Balance, Balance Sheet, P&L, and Counterparty Balances all support Excel export (per the existing finance-report Excel pattern). Counterparty drilldowns additionally support PDF export with embedded fonts (IBM Plex Sans Arabic for RTL).
Related
Section titled “Related”- How your money flows — plain-language version of this page
- The general ledger
- Chart of Accounts
- Multi-currency & FX — how home-equivalent gets computed
Change log
Section titled “Change log”| Updated on | Feature / change | Reason |
|---|---|---|
| 2026-07-07 | Added Balance Integrity Report section (/balance-integrity); added frontmatter | Feature shipped (issue #259) and page previously had no appLastVerified/appTouchpoints |