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Trial Balance

It allows you to check the accuracy of the records posted during the period before the official financial statements are received. All of the records sent to the account codes defined in the accounting chart of accounts in Workcube can be viewed in the trial balance.

Route: ERP > Finance - Accounting > Accounting Tables > Trial Balance


  1. Account Filters: Returns the accounts between two accounting accounts, including the accounting code selected in the first field and the accounting code selected in the second field.
    Transaction Currency: There are two additional options, Transaction Currency and 2nd Currency. If Transaction Currency is selected, Transaction Currency columns are opened in the trial balance in addition to the Standard Transaction Currency, and the transactions made with the transaction currencies registered in the system are listed by separating them as currencies. If the 2nd Currency is selected, only the "Accounting Periods" are created, while the columns are opened in the table for the determined 2nd Currency. If no option is selected, it is listed with the amounts corresponding to the Standard Transaction Currency determined in the Accounting Periods.
  2. Report Type: There are four options as Department, Branch, Project and Parent Project. The working logic of this filter is that it can list the records depending on the relevant filter options. For example; When the project filter is selected and the trial balance is taken, the project column opens in the list. Posted records associated with the project are shown to the relevant accounts. The amounts in the lines with the Project column filled in the Trial Balance lines mean that a record has been made as a connection with the project. "Detailed Expense Analysis Report" can be used to confirm. By selecting the project that appears in the trial balance line, a report can be taken and the amounts can be examined. The same logic applies to the Department and branch filters. If the accounting code is selected in the branch and department details, the records related to the department and branch are formed.
  3. Parent Accounts: There are four options: 1. Sub-Accounts, 2. Sub-Accounts, 3. Sub-Accounts, and All Sub-Accounts. If no option is selected, trial balance is only formed with parent accounts. The parent accounts show the amount that is the sum of the sub-accounts. If the "All Subaccounts" filter is selected and the trial balance is taken, the subaccounts linked to the parent account will be listed. The total balances of all listed sub-accounts are summed and displayed in the row with the parent account.
  4. Unified: It ensures that the trial balance can be created in accordance with the uniform order and IFRS standards.
  5. Opening Receipt: Lists only selected and linked accounts from the receipt options, if any. For Example; When the trial balance is received by selecting the collection receipt, the account codes that have not been registered with the collection receipt are not listed.
  6. Branch Office: The accounting account codes that have been transacted through the selected branch are listed. It is recommended to use it together with the "branch" filter in the report type. For example; Consider the 100.01 Central Cashier TL accounting account code. When trial balance is received by selecting the branch, if there is a transaction under this account, 100.01 account code will be listed on the trial balance lines. When the past transactions of the relevant account code are examined, it will be seen that there are transactions registered to the branch account such as closing invoice, payment, depositing money to the account.
  7. Do not get Balance Sheet Accounts: Balance sheet accounts are the main account groups starting with 1, 2, 3, 4 and 5. The main accounts are located under the balance sheet accounts. If these Balance Sheet accounts are not checked, only parent accounts will be listed. When this filter is not selected, the order in the Trial Balance will be listed as 1-Current Assets 10- Default Values and 100,101,102 main accounts. When "Do not get balance sheet accounts" option is selected, 1 and 10 account groups are not listed, trial balance starts directly from 100 main account groups.
  8. Let's examine the options in this article below:
  • Show Quantity: Shows the transaction number of transactions made in accounts.
  • Exclude Parent Accounts: If selected, only sub-accounts are listed. The parent accounts work in conjunction with the filter options. If one is selected, the other cannot be selected.
  • Do not bring non-transaction accounts: Accounting code lines that do not have transactions are not listed.
  • Only the ones with balances: Accounting code lines with zero balance are not listed.

Balance Calculation in Trial Balance

When calculating Balances in Trial Balance, sub-accounts and parent-accounts always add up within themselves to give the sum of their next parent accounts. For Example; Sub-accounts are added together and reflected in the total of the parent account to which they are linked, while parent accounts give the total of the Balance Sheet accounts to which they are linked.

As can be seen in the image, the debit balances of the accounts 111.01 - 111.02 - 111.03 (marked with orange) are added to give the total of the account numbered 111 to which they are linked.

It is seen that Sub-account groups starting with 100.01.001, shown with black arcs in the image, come together to form the total amount of 100.01, which is the main account.
It is seen that the sub-account groups of 100.02.001, indicated by pink arcs, are collected on top of each other to form the sum of 100.02, which is the main account.
It is seen that the sub-account groups of 100.03.0001, indicated by Green arcs, add up to form the sum of 100.03, which is the main account.
Since 100.34 account code does not have a sub-account, its total amount is directly displayed as the main account.

Archived trial balances can be accessed from the Trial Balance - Archive page.

Note: According to the logic explained in the balance calculation above, the trial balance bottom total actually gives the total of the main accounts according to the criteria you specify. When checking the balances on the trial balance, pay attention to the main account - sub-account distinction.

Warning: The account codes on the trial balance come from the "Account Plan" definitions. First of all, make sure that you have created your Account Plan in a healthy way.

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