# Trial balance

> Every account's debit and credit balance as of a date, with a balanced check — the accountant's proof that the books add up.

Canonical: https://docs.getonebooks.com/reports/trial-balance/
Language: en
Documentation index: https://docs.getonebooks.com/llms.txt

The trial balance (Accountant mode) lists every account with a balance as of a date, in two columns — **debit** and **credit** — and confirms that the two totals are equal.

![The Trial Balance with account codes, debit and credit columns and the Balanced badge](https://docs.getonebooks.com/screenshots/en/reports-trial-balance.webp)

## Reading it

- Asset and expense accounts normally show debit balances; liability, equity and revenue accounts show credit balances.
- The **Balanced** badge means total debits equal total credits, to the nearest minor unit of your currency. It is guaranteed by the way OneBooks posts: every entry balances, so their sum does too.
- Use it at a migration date to compare with your previous system, and at period end before closing.

## Export

**PDF** and **Excel** exports include the as-of date and the balanced check. See [Exporting and printing reports](https://docs.getonebooks.com/reports/exporting/).

## Related

  - [General ledger and account ledger](https://docs.getonebooks.com/reports/general-ledger/)
  - [Balance sheet](https://docs.getonebooks.com/reports/balance-sheet/)