The Trial Balance lets you check account turnovers and balances for a selected period. In the ABRA Flexi web interface, you can find it among the accounting outputs. You will use it mainly for ongoing accounting checks, before period-end closing, or when tracking down differences on accounts.
Where to find the Trial Balance
In the left menu, click All agendas.
Open the Accounting outputs group.
Select the Trial Balance output.
You can also open the agenda using the search in the top bar.
After you open the output, a form appears where you set the report parameters.
What the Trial Balance shows
The Trial Balance shows accounting accounts and their values for the selected period. Depending on the report settings, you will find the following in it:
the opening balance of the account,
turnovers on the Debit side,
turnovers on the Credit side,
the turnover difference,
the closing balance of the account.
The output is used to quickly check whether accounting entries match the expected state of your accounting.
⚠️ The Trial Balance is based on posted documents. If a document has not been posted or has a different posting date, it may not appear in the output as you expect.
Setting the report parameters
In the form, set the range of data you want to display in the trial balance.
Field | Description |
Accounting period | The accounting period for which you want to create the report. |
Turnovers up to month | The last month up to which turnovers are calculated (e.g., 12/2026). |
Number of months in turnover | How many months back from the selected month are included in the turnover for the selected period. This lets you limit the output to part of the accounting period, for example, only the last quarter. |
Accounts | A specific account, multiple accounts, or a range of accounts. |
Currency | The currency for which the report is created. |
Specify more restrictions | Displays the Cost center field, which lets you restrict the output by cost center. |
Output | Display the result in the agenda, or a PDF file with the selected print report (Trial Balance, Trial Balance (portrait)). |
If you do not set any restriction by accounts or other properties, Flexi creates the Trial Balance for the entire selected accounting period based on the available data.
The form remembers the values you entered last. Use the Restore default values button to return the form to its original state (Flexi first asks whether you really want to do this).
Restricting by accounts
Use the Accounts field if you do not want to check the entire chart of accounts, but only a selected part.
In the Accounts, groups, classes separated by commas field, you can enter accounts, their ranges, synthetic accounts, or account classes separated by commas (e.g., 31100,32,3-4). You can also select specific accounts in the Account field. The output includes accounts entered using at least one of the two methods.
For example, you can enter:
a single account,
multiple specific accounts,
a range of accounts,
a selected group of analytical accounts.
You can use this approach, for example, when checking bank accounts, cash, VAT, customers, suppliers, or accruals and deferrals accounts.
💡 Tip: If you are looking for a difference on a specific account, start by restricting the output to that account only. The output will be clearer, and you will find the period in which the difference arises more quickly.
Restricting by other properties
After you turn on the Specify more restrictions switch, you can restrict the output by cost center. You will use this restriction mainly in companies that need to check their accounting separately for individual operations.
If you need to check by other properties, for example by activity, select Display results in the agenda and filter the result directly in the list.
Creating and exporting the output
In the Output section, choose how you want to display the result:
Display results in the agenda: the result opens as a list directly in the web interface. The button at the bottom changes to Display. You can then keep filtering and sorting in the list (see Views and filters).
Create PDF file: in the Select print report field, choose the form of the output and click Export. Flexi downloads the PDF to your computer.
If you select Display results in the agenda, the Trial Balance opens as a list. At the top, you can see the selected period and parameters. In the list, you can filter by account, currency, or account name, and sort the columns.
If you select Create PDF file, a print report is generated:
💡 Tip: If you use the report as a basis for an accounting review, save the exported PDF with your internal records. This makes it easy to later prove which period and which parameters the review covered.
How to read the Trial Balance
During your review, focus mainly on the relationship between the opening balance, turnovers, and the closing balance.
Value | What it means |
Opening balance | The account balance at the beginning of the monitored period. |
Debit turnover | The total of accounting entries on the Debit side for the monitored period. |
Credit turnover | The total of accounting entries on the Credit side for the monitored period. |
Turnover difference | The difference between debit and credit turnovers. |
Closing balance | The account balance after the turnovers for the monitored period are included. |
For asset accounts, you usually monitor the balance on the Debit side; for liability accounts, on the Credit side. Use profit and loss accounts mainly to check expenses and revenues for the period.
Practical tips
Check that documents are posted
The Trial Balance is based on your accounting records. If an amount you expect is missing from the output, verify that the related document has been posted. Check mainly:
issued and received invoices,
bank documents,
cash documents,
internal documents,
inventory documents, if they affect your accounting.
⚠️ An unposted document does not appear in the Trial Balance as an accounting entry.
Narrow the scope of the report when investigating differences
If you are looking for a difference, do not immediately create the entire Trial Balance for the whole period. Restrict the output step by step:
Select a specific account.
Shorten the reviewed period (the Turnovers up to month and Number of months in turnover fields).
Restrict the output by cost center or, in the agenda, by activity, if your company uses them.
Compare turnovers by month or over shorter intervals.
This way, you will find out more quickly in which period the difference arose.
Use analytical accounts
For accounts with multiple analytical accounts, check each analytical account separately. The summary account may look correct, but a difference can be hidden among the analytical accounts. It typically pays off to check the following at the analytical level:
bank accounts,
cash,
customers,
suppliers,
VAT,
advances,
accruals and deferrals,
inventory accounts.
Compare the Trial Balance with other outputs
The Trial Balance is a good starting report for reviews. For a more detailed review, compare it with other outputs.
What you are checking | Recommended follow-up output |
Balance sheet accounts | |
Profit and loss accounts | |
Movements on a specific account | |
Account balance in the accounting | Account Balances |
Customers and suppliers |
💡 Tip: If the balance of a specific account does not match, continue with the Account Movements output. It helps you track down specific accounting entries, and its Posted field lets you also display unposted movements.
Run the account balance recalculation if the values do not match
If balances or turnovers do not look correct, you can run the account balance recalculation in the web interface. The recalculation checks the accounting operations in the given period and, if necessary, recalculates the amounts on the accounts. You can find it in the Account Balances agenda in the More functions menu (three dots in the list footer). You can also open the agenda using search.
⚠️ Run the account balance recalculation for a specific accounting period. If you work with multiple periods, verify that you are recalculating the correct one.
Frequently asked questions (FAQ)
Why is a document missing from the Trial Balance?
The most common causes are:
the document has not been posted,
the document has a different posting date,
the document falls into a different accounting period,
the report is restricted to a different account,
a filter by cost center, activity, or currency is set,
the document uses a different analytical account.
First check the report parameters, and then the specific document.
Why does the opening balance of an account not match?
The opening balance usually follows from the closing balance of the previous accounting period. If it does not match, check the balance carry-forward, closing operations, and any corrections in the previous period.
Why does the closing balance of an account not match?
The closing balance is affected by the opening balance and all accounting turnovers for the monitored period. Check that all documents are posted, that they do not have a different posting date, and that the report is not restricted by a filter.
What is the difference between the Trial Balance and Account Movements?
Trial Balance shows summary values of accounts. Account Movements shows the specific accounting entries that make up those summary values. If you find a difference in the Trial Balance, continue your check using Account Movements.