---
title: Trial Balance
description: "Every account's ending debit or credit balance for a period."
url: "https://theasst.com/docs/trial-balance/"
updated: "2026-10-06"
category: Reports
---

# Trial Balance

The Trial Balance lists every [G/L Account](https://theasst.com/docs/g-l-accounts/) with its ending debit or credit balance for the selected period -- the classic starting point for closing the books.

![Trial Balance report grouped by ASSETS/LIABILITIES with account names and Ending Debit/Ending Credit columns](https://theasst.com/wp-content/uploads/2026/09/trialbalance.webp)

## Options

Pick a **Fiscal Year** and **Period**, or a custom **Start/End Date**. Choose **Accrual** or **Cash** basis, and **Simple** or **Activity** layout. Check **Show zero-balance accounts** to include accounts with nothing posted, or **Include year-end closing entries** to fold in [Year-End Closing](https://theasst.com/docs/fiscal-year-and-year-end-closing/) entries.

## Reading the Columns

- **Simple** layout — one pair of columns: each account’s **Ending Debit** or **Ending Credit** balance at the end of the period.
- **Activity** layout — adds **Beg Debit / Beg Credit** (the balance carried in), **Period Dr / Period Cr** (what posted during the period), and then the ending balance. Use it to see what moved, not just where each account landed.

Total debits always equal total credits; if they ever don’t, something is wrong with the books.

## Accrual or Cash

**Accrual** counts income when you invoice and expenses when you are billed. **Cash** counts them when the money actually moves. The same choice appears on the [Balance Sheet](https://theasst.com/docs/balance-sheet/) and [Profit and Loss](https://theasst.com/docs/profit-and-loss/).

## Sites

If you have more than one [site](https://theasst.com/docs/sites-setup/), choose *All Sites*, *Single Site*, or *Custom* (tick exactly the sites to include).

## Drilling Down

Click any account to see every [General Ledger](https://theasst.com/docs/general-ledger/) line that makes up its balance for the period, and click a line to open the entry behind it.

## Exporting

Use **Export PDF** or **Export XLSX** in the sidebar to save a copy.