Ledger statement and trial balance
You will be able to open any ledger’s statement, read its opening balance, entries and closing balance for a period, check that the Trial Balance agrees, and trace a figure back to the voucher that created it.
The Ledger Report and the Trial Balance under Reports are the two account-level views of the books. The Ledger Report is one account’s story over a period. The Trial Balance is every account’s closing balance on one page, with debits and credits that must agree.
Both read the same postings as every other screen, so a figure here is the same figure in the party statement, the Cash Book or the Profit & Loss.
Ledger Report
Open Reports › Ledger Report, pick the ledger and a Select Range (Current Month, This Financial Year or a custom range), then run it. Print or export to Excel from the report toolbar.
- The first line is the opening balance for the range: either the OB voucher at go-live or the balance carried from entries before the range start.
- The last line is the closing balance, which is what the Trial Balance shows for that ledger on the range end date.
Column | What it shows |
|---|---|
Date | The voucher date |
Voucher | The voucher type and number, for example PAY, EXP, JV, TRNS, FT or VS |
Particulars / Narration | The opposite ledger and the narration or notes typed on the voucher |
Debit | Amount debited to this ledger |
Credit | Amount credited to this ledger |
Balance | Running balance after the line, Dr or Cr |
Trial Balance
Open Reports › Trial Balance and choose the range. Every ledger with a balance is listed under its account group, with a debit or credit closing balance. The totals of the two columns are equal when the books balance.
Column | What it shows |
|---|---|
Account Group / Ledger | The group heading and the ledgers under it, as in Chart Of Accounts |
Debit | Closing debit balance: assets, expenses and customer balances owed to you |
Credit | Closing credit balance: liabilities, income, capital and supplier balances you owe |
Total | Column totals; Debit equals Credit |
Drilling down
- From a Trial Balance figure, open the Ledger Report for that ledger over the same range to see the entries behind it.
- From a Ledger Report line, open the voucher itself by its number under Books, Payments, Invoices, Fuel Tracking or Vehicle Maintenance, depending on the prefix.
- For a customer or supplier ledger, the Single Customer Statement or Single Supplier Statement shows the same entries with invoice numbers and payment allocations, which is the version to send to the party.
- For a cash or bank ledger, the Cash Book or Bank Book shows the same entries in a form that matches the bank statement.
- The Day Book lists every voucher of every type for a date range, which is the fastest way to find an entry when you know the date but not the ledger.
Reading the balances
- A customer ledger normally shows a Dr balance (they owe you); a Cr balance means an advance or an over-payment.
- A supplier ledger normally shows a Cr balance (you owe them); a Dr balance means you paid in advance.
- A bank ledger normally shows Dr; a Cr balance means an overdraft or a missing receipt.
- An employee with a Cr balance is owed money by the company; Dr means they hold an advance.
Period and financial year
Both reports respect the financial year selected and the range you choose. Opening balances for a range are built from every entry before the range start, so a Trial Balance run for a full financial year starts from the year’s opening position. See Financial year close for how the year-end carry forward works.
Need Help?
Chat with the NShine ERP support team on WhatsApp at +91 79950 87755, or ask from inside the app. Last checked 9 November 2026 against app.nshineerp.com.