A Trial Balance is a table of all accounts showing balances (opening, period turnover, closing) to see if the total debit and credit sides are consistent with each other.

In the AF Code accounting database, the Trial Balance is formally implemented and generated with a specific query. This report only uses lines from final posted documents (Posted), groups lines by account, and calculates opening balance, period turnover, and closing balance for each account.

For AF Code Company and its customers in Afghanistan, the Trial Balance is a vital tool for controlling the accuracy of records and serves as a basis for preparing major reports like Balance Sheet and Profit & Loss Statement.

In the report DTO of AF Code accounting software, there are three main inputs:

This means the Trial Balance report in the AF Code accounting database can be for a specific period, for a specific closing date, or with the ability to filter inactive accounts.

Calculation Steps for Each Account

Conversion to Two Columns: Debit and Credit

In the AF Code accounting database, the final output is displayed as two columns: closing debit and closing credit:

• If closingNet >= 0 → appears in the Debit column with amount closingNet
• If closingNet < 0 → appears in the Credit column with amount (-closingNet)

All these formulas are exactly implemented in the AF Code project code.

In the AF Code accounting software, each Trial Balance report row is based on the TrialBalanceRowDto class:

This complete structure is implemented in the AF Code accounting database and allows accountants in Afghanistan to view the precise status of accounts.

Assume you have selected the month of Hamal (Hamal 1 to Hamal 31) for the Trial Balance report. Consider two accounts: "Cash" and "Sales":

Cash Account (Asset)

• Opening Debit: 100,000 AFN (beginning balance)
• Period Debit: 30,000 AFN (cash received)
• Period Credit: 20,000 AFN (cash paid)

Calculations:
openingNet = 100,000 - 0 = 100,000
periodNet = 30,000 - 20,000 = 10,000
closingNet = 100,000 + 10,000 = 110,000

Result: Since closingNet >= 0, it appears in the Closing Debit column with amount 110,000 AFN.

Sales Account (Revenue)

• Opening Credit: 0 AFN (revenue accounts have no opening balance)
• Period Credit: 30,000 AFN (sales made)

Calculations:
openingNet = 0 - 0 = 0
periodNet = 0 - 30,000 = (30,000-)
closingNet = 0 + (30,000-) = (30,000-)

Result: Since closingNet < 0, it appears in the Closing Credit column with amount 30,000 AFN.

Trial Balance Report

In the AF Code system, the total closing debit (110,000) and closing credit (30,000) do not necessarily have to be equal; what matters is that total closing debit minus total closing credit equals the net balance of all accounts. In this example: 110,000 - 30,000 = 80,000, which is the net balance of assets minus liabilities.

In the AF Code accounting software, the Trial Balance page is located in the General Ledger menu and offers these features:

• Date range selection: fromDate and toDate fields for specifying the time period
• Zero balance accounts option: IncludeZeroBalanceAccounts checkbox
• Search: Filter by account code or name
• Sorting: Sort on all report columns
• Summary totals: Display of openingDebit, openingCredit, closingDebit, and closingCredit at the bottom of the page
• Export: Export capability with specific Permission

These behaviors are implemented in the TrialBalance PageModel of the AF Code project and controlled with specific permissions.

In the AF Code accounting database, the Trial Balance page API output includes a summary section with four key fields:

These numbers help users quickly see the overall balance status and whether a logical balance exists between totals.

In the AF Code system, these permissions are defined for the Trial Balance report:

• View (Accounting.GL.TrialBalance.View): For accessing the page and viewing the report
• Export (Accounting.GL.TrialBalance.Export): For exporting to Excel, PDF, etc.

These permissions are enforced on the report page, and users without sufficient permission do not see the relevant options. This separation is very important for organizations operating in Afghanistan that want to restrict financial reports to authorized personnel only.

In the AF Code accounting database, the Trial Balance is used for the following purposes:

In the AF Code accounting software, always keep this in mind:

For AF Code Company and its customers in Afghanistan, regular review of the Trial Balance is a professional habit that prevents major issues at the end of the fiscal year.

• Journal Entry in Accounting | Heart of Accounting in AF Code — Familiarity with basic principles of journal entries
• Journal Entry Reversal in Accounting | Professional Correction in AF Code — How to correct posted documents
• What are Accounts? — Review of account types and how to define them
• Fiscal Periods — Importance of fiscal periods in reporting

Based on what is implemented in the AF Code accounting database:

• ✅ Only reads from posted documents (Posted)
• ✅ Builds balances account by account
• ✅ Shows opening, period turnover, and closing separately
• ✅ Flexible with date filters and zero balance accounts option
• ✅ Provides summary totals for quick control

For this reason, Trial Balance is truly the "Mirror of Ledger Accuracy" and is one of the most important accounting tools in the AF Code accounting software for businesses in Afghanistan.

• Trial Balance → Trial Balance
• Opening Balance → Opening Balance
• Closing Balance → Closing Balance
• Period Turnover → Period Turnover
• Zero Balance Account → Zero Balance Account
• Debit Balance → Debit Balance
• Credit Balance → Credit Balance
• General Ledger → General Ledger
• Posted Entry → Posted Entry
• Net Balance → Net Balance