> ## Documentation Index
> Fetch the complete documentation index at: https://help.kwentra.com/llms.txt
> Use this file to discover all available pages before exploring further.

# GL Journal Voucher - GL Trial Balance Report

> Get a clear overview of your general ledger accounts’ balances, debits, and credits at a glance. Business Value Complete Financial Visibility: Instantly monitor account balances and movement across...

Get a clear overview of your general ledger accounts’ balances, debits, and credits at a glance.

### **Business Value**

* **Complete Financial Visibility:** Instantly monitor account balances and movement across the entire chart of accounts.
* **Audit-Ready:** Supports reconciliation and financial closing with traceable opening/closing balances.
* **Quick Issue Detection:** Spot unusual balances, missing postings, or misallocations.
* **Supports Decision-Making:** Empowers finance teams with daily or period-end insights.

### **Use Cases**

* Confirm that debits equal credits for the period, ensuring accounting integrity.
* Identify accounts with unusual or unexpected balances for investigation.
* Reconcile with other reports, such as detailed journal vouchers or subledger reports.
* Prepare for audit by providing opening/closing balances with transactional activity.

### **Main Groupings:**

* Account Number / Account Type

### **Report Columns Explanation**

1. **Account number**: The unique code for the account in the chart of accounts.
2. **Description**: The name or description of the account.
3. **Opening debit / Opening credit**: The starting balances (beginning of the period) for debit and credit, respectively.
4. **Debit**: Total debit movements during the period.
5. **Credit**: Total credit movements during the period.
6. **Closing debit / Closing credit**: Ending balances for debit and credit at the close of the period.
7. **Closing**: The net closing balance (positive values are debit balances, negatives are credit balances).

### **Formula**

**Closing = (Opening debit + Debit) - (Opening credit + Credit)**

* If positive, appears in **Closing debit**
* If negative, appears in **Closing credit**
* "Closing" column always shows the net value (debit positive, credit negative)

### **Real Examples**

#### **Example 1: City Ledger Shops (Debit Closing Balance)**

| Account number | Description       | Opening debit | Opening credit | Debit      | Credit     | Closing debit | Closing credit | Closing    |
| -------------- | ----------------- | ------------- | -------------- | ---------- | ---------- | ------------- | -------------- | ---------- |
| 12000201       | City Ledger Shops | 406,528.08    | 0.00           | 745,580.01 | 349,995.85 | 802,112.25    | 0.00           | 802,112.25 |

**Calculation:**

(406,528.08 + 745,580.01) - (0 + 349,995.85) = 1,152,108.09 - 349,995.85 = **802,112.24**
→ Displayed in "Closing debit"

#### **Example 2: City Ledger Individual (Credit Closing Balance)**

| Account number | Description            | Opening debit | Opening credit | Debit         | Credit        | Closing debit | Closing credit | Closing     |
| -------------- | ---------------------- | ------------- | -------------- | ------------- | ------------- | ------------- | -------------- | ----------- |
| 12000202       | City ledger Individual | 0.00          | 127,090.76     | 16,418,223.85 | 16,403,370.52 | 0.00          | 112,237.43     | -112,237.43 |

**Calculation:**

(0 + 16,418,223.85) - (127,090.76 + 16,403,370.52) = 16,418,223.85 - 16,530,461.28 = **-112,237.43**
→ Displayed in "Closing credit" and as a negative in "Closing".

### **Summary**

* Each line in the report summarizes account activity for the period.
* All movements (debits and credits) plus opening balances, minus opposing movements, result in the closing balance.
* The sign (positive/negative) and which column the balance lands in help you quickly identify if the account is in debit or credit.

## ***Update: 15 Apr 2026***

### **Run the GL trial balance for any date range, now grouped by account type, account group, or both.**

The Group by parameter now supports four options instead of two. Two new options have been added:

* None — flat list of all accounts with a single grand total.
* Account Type — rows grouped and sub-totalled by account type (Asset, Liability, Revenue, Expense).
* Account Group (NEW) — rows grouped and sub-totalled by the account group defined in the chart of accounts.
* Account Type and Account Group (NEW) — rows grouped first by account type, then sub-grouped by account group within each type, with sub-totals at each level.

When Account Group is selected, each section header shows the account group description and the rows under it are sub-totalled. Grand total always appears at the bottom.

**Report Columns**

Each row represents a single GL account. Example values are based on the sample report output.

| **Column**     | **Description**                                      | **Example**         |
| -------------- | ---------------------------------------------------- | ------------------- |
| Account Number | GL account code                                      | 91101001            |
| Description    | GL account name                                      | HF: GENERAL CASHIER |
| Opening Debit  | Debit balance at the start of the period             | 39,303.64           |
| Opening Credit | Credit balance at the start of the period            | 0.00                |
| Debit          | Total debits posted during the period                | 1,080.00            |
| Credit         | Total credits posted during the period               | 200.00              |
| Closing Debit  | Debit balance at the end of the period               | 39,303.64           |
| Closing Credit | Credit balance at the end of the period              | 0.00                |
| Closing        | Net closing balance (Closing Debit − Closing Credit) | 39,303.64           |

When a Group By option is selected, each group shows its own sub-total row before the next group starts. A grand total row closes the report.