Last reviewed: 2026-06-20

Trial Balance Contract

Canonical object: TrialBalance

Required concepts: - company_id - start_date - end_date - account lines - currency totals - balanced status

Rules: - Trial balance is derived from posted journal entry lines. - Account balances are not stored as ledger truth in the first reporting slice. - Date range filtering uses inclusive posting dates. - Account code and name are displayed from current account master data. - Different currencies must not be netted together. - The trial balance is balanced only when every currency total balances.

Related truth pages: - account.contract.md - journal-entry.contract.md - ../accounting/journal-entries.md