Trial balance
Every account on its natural side, with proof that debits equal credits.
The trial balance is the report that proves your books hang together. It lists every account that has a balance, shows that balance on the side it naturally sits on, and totals the two sides at the bottom. If the books are consistent, total debits equal total credits — that's the whole point of the report, and it's the first thing an accountant checks before trusting any other statement.
Open from any client → Reports → Trial balance.
What it shows
Unlike the P&L, which only covers income and expenses, the trial balance covers every account in the books — the balance-sheet accounts as well as the revenue and expense ones. Each account appears once, with its net balance for the period placed in either the debit or the credit column depending on the kind of account it is.
Accounts are grouped into sections in the usual order:
| Section | Natural side | What's in it |
|---|---|---|
| Assets | Debit | Bank and cash, money customers owe you |
| Liabilities | Credit | Money you owe suppliers, SST payable |
| Equity | Credit | Owner's capital, opening-balance equity |
| Revenue | Credit | Your sales income |
| Cost of goods sold | Debit | Direct costs of what you sell |
| Expenses | Debit | Running costs |
| Tax | Either | SST you've charged and SST you've paid |
At the foot of the report, Kiravy totals the debit column and the credit column. They should be equal. Because every entry that ever posts to the ledger is balanced, the grand totals always balance too — so a trial balance that's off is a signal that something needs looking at, not a normal state.
Picking the period
Top of the page: a period selector with three granularities, the same as the other reports:
- Month —
2026-05 - Quarter —
2026-Q2 - Year —
2026
Defaults to the current month. Use the arrow buttons to step backward and forward, or type a token into the URL (?period=2026-Q1) for a shareable link.
Accounts that net to zero are omitted
If an account's debits and credits cancel out exactly for the period — leaving no balance — it's left off the report. A customer invoice that was raised and then fully paid, for example, moves the receivable account up and back down to zero, so that account simply doesn't appear. This keeps the report to the accounts that actually carry a balance, rather than padding it with empty rows.
A zero balance is not the same as no activity. An account can have plenty of entries in the period and still net to zero — the trial balance just cares about where the account stands at the end of it.
When the number can't be trusted blindly
Older businesses sometimes carry legacy transfers that were recorded before Kiravy knew which account the money moved into — a transfer with a source account but no destination. Those entries can't be fully booked into the ledger, because there's nothing to balance the other side against.
When any of these exist in the period, the trial balance shows a flag at the top with a count of how many transfers couldn't be projected. The grand totals will still read as balanced, but that flag is telling you the picture is incomplete by those transfers — so don't take the bottom line at face value until they're resolved. Open each flagged transfer and set its destination account to clear the warning.
The flag is the report being honest with you. A clean trial balance is only meaningful once that count is zero — otherwise some money has been recorded leaving an account but never recorded arriving anywhere.
Exporting
Two formats, both via buttons at the top:
| Format | What you get |
|---|---|
| An A4-sized rendered statement, suitable for client deliverables. | |
| CSV | One row per account with its section, code, name, and balance. UTF-8 BOM included so Windows Excel opens cleanly. |
Both exports carry the same totals as the on-screen report — the export is the report, not a recalculation.
What's next
- How the general ledger works — why every entry balances, so the trial balance always does too
- Journal entries — post a manual adjustment and watch it appear here
- Opening balances — the starting position that seeds the very first trial balance