Trial Balance

Trial Balance

Route / tool: /reports/trial-balance

Trial Balance is the audit-grade debit/credit proof report for fund accounting readiness.

Contract

• Data source: get_trial_balance(p_org_id, p_as_of_date, p_fund_ids, p_include_zero).
• Scope: posted journal entry rows only.
• Excludes: voided rows and void-reversal rows.
• Fund ownership: uses canonical effective-fund attribution so a parent org includes child funds and a fund scope returns only that fund.
• Footer: total debits, total credits, and difference. Difference must be $0.00 for acceptance.

UI

• As-of date.
• Fund filter.
• Include-zero toggle.
• CSV, XLSX, and PDF exports.
• Desktop-first dense table; mobile uses DesktopOnlyWarning and hides the full table UI with the required hidden md:block gate.
• Client-side pagination uses shared PaginationControls with 100 / 250 / 500 row-size options.
• Account code, account name, debit, credit, and natural balance use SortableTableHead.

Implementation Files

• src/features/reports/components/TrialBalanceReport.tsx
• src/lib/db/fund-accounting-readiness-reports.ts
• supabase/migrations/20261201030000_fund_accounting_reporting_readiness.sql

Acceptance Checks

• Debit footer equals credit footer.
• Difference is $0.00 for a balanced ledger.
• Parent org scope includes child fund activity through effective-fund attribution.
• Fund filter returns only that fund's effective ledger rows.

Synced from IFMmvp-Frontend documentation: pages/reports/21-TRIAL-BALANCE.md