Accounting & General Ledger

4. General Ledger and Trial Balance

The General Ledger view

The General Ledger (GeneralLedgerPage) presents the complete transaction history and supports account drill-down. From a ledger balance an accountant can drill into the individual journal entries that make up that balance, which is essential for investigating a figure or tracing an error back to its source transaction.

Trial Balance

The Trial Balance lists account balances and shows a balanced or unbalanced indicator. Because every journal entry is forced to balance at save time, a correctly functioning ledger should present as balanced. The indicator gives a quick, at-a-glance confirmation that debits equal credits across the whole ledger.

Why drill-down matters

The combination of a drill-down ledger and a balance indicator supports a practical review workflow. An accountant scans the Trial Balance, confirms it is balanced, and then uses the General Ledger drill-down to examine any account whose balance looks unexpected. Because journal entries are the single posting mechanism and other modules post through them automatically, the ledger is the consolidated record of all financial activity. The drill-down path from summary balance to source entry is what makes the ledger auditable rather than just a set of totals.