trial_balance_revision

In short

Trial balance aggregating bookkeeping entries by account and fiscal year.

Compared to the general ledger, the trial balance aggregates bookkeeping entries by account and fiscal year.

It is a useful tool to get a quick overview of the company’s financial situation, and identify anomalies such imbalanced accounts. It can also be used for analysis purposes, to compare the company’s financial situation from one period to another for instance.

Individual supplier and customer accounts are grouped together under 401 and 411 accounts. Because of the possible heterogeneity of these individual accounts, a default VAT rate ("any") is set for the consolidated accounts.

Scopes

• accountant users can access all the trial balances of the companies falling in their portfolio;
• business owner users can access the trial balance of their company.

Available Columns

id

bigint

Unique ID of the accounting plan item on Pennylane, for granular accounts that are not consolidated.

company_id

bigint

Unique ID of the company on Pennylane, referring to companies.id.

company_name

character varying

Name of the company on Pennylane, referring to companies.name.

number

character varying

Accounting plan item number, associated with the id column. 401/411 in case of supplier/customer accounts.
Examples: "411", "445710", "512001"

vat_rate

character varying

Accounting plan item VAT rate, defaulting to "any".
Examples: "any", "FR_200", "FR_55"

country_alpha2

character varying

Country code of the accounting plan item, defaulting to "any".
Examples: "any", "FR", "US"

label

character varying

Accounting plan item label, associated with the id and number columns.
Examples: "Suppliers", "Customers", "Autres immobilisations incorporelles", "Stocks de marchandises"

enabled

character varying

"true" if the accounting plan item is enabled for the company, "false" if disabled.

debits

numeric

Sum of all debits for the accounting plan item and fiscal period.

credits

numeric

Sum of all credits for the accounting plan item and fiscal period.

balance

numeric

Difference between the sum of all debits and the sum of all credits for the accounting plan item and fiscal period.

ledger_events_count

bigint

Number of ledger events for the accounting plan item and fiscal period.

fiscal_year_id

bigint

Unique ID of the fiscal period, referring to fiscal_years.id.

notes_count

OUTDATED

This legacy column is not being updated and will be dropped from the table in the near future. It only contains value NULL

fiscal_period_start

date

Starting date of the fiscal period, in YYYY-MM-DD format.

fiscal_period_finish

date

Ending date of the fiscal period, in YYYY-MM-DD format.