Trial Balance Debits Credits Checker
Audit actual signed debit-positive ledger account balances in integer minor units; equal trial totals do not prove correct account classification, completeness or fraud absence.
Description
A trial balance groups debit-positive signed account balances into debit and credit totals.
A trial balance groups debit-positive signed account balances into debit and credit totals. Matching totals does not establish ledger completeness.1
The returned values include Total debit balances minor, Total credit balances minor, Signed trial balance difference minor, Within caller tolerance. The How section below explains the calculation, input rules and interpretation.
When to use Trial Balance Debits Credits Checker
Use Trial Balance Debits Credits Checker when you need to evaluate the supplied records under the calculation and evidence rules below. No correct classification, complete posting or fraud absence is established.
Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
How to use Trial Balance Debits Credits Checker and understand its results
- Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
- Enter accountNames, signedDebitBalancesMinor, callerToleranceMinor using the field table and calculation rules, then run the tool.
- Read totalDebitBalancesMinor, totalCreditBalancesMinor, signedTrialBalanceDifferenceMinor, withinCallerTolerance. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| accountNames | Account names | list of string | Required |
| signedDebitBalancesMinor | Signed debit balances minor | list of number | Required |
| callerToleranceMinor | Caller tolerance minor | number | Required |
Enter aligned nonempty unique nonblank account names and signed safe-integer balances, plus nonnegative safe-integer tolerance. Return checked totals, signed difference and true when absolute difference is at most tolerance. Zero balances enter neither total.
debits=sum(positiveBalances); credits=sum(abs(negativeBalances)); difference=debits−credits Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| totalDebitBalancesMinor | Total debit balances minor | number |
| totalCreditBalancesMinor | Total credit balances minor | number |
| signedTrialBalanceDifferenceMinor | Signed trial balance difference minor | number |
| withinCallerTolerance | Within caller tolerance | boolean |
{
"input": {
"accountNames": [
"Cash",
"Payable",
"Equity"
],
"signedDebitBalancesMinor": [
1000,
-400,
-600
],
"callerToleranceMinor": 0
},
"output": {
"totalDebitBalancesMinor": 1000,
"totalCreditBalancesMinor": 1000,
"signedTrialBalanceDifferenceMinor": 0,
"withinCallerTolerance": true
}
}Limitations and assumptions
No correct classification, complete posting or fraud absence is established.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Numeric lists are limited to 10,000 entries and string lists to 128 entries of at most 128 characters. Follow any smaller limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use Compound Journal Entry Debits Credits Validator: A compound journal must both balance in aggregate and avoid positive debit and credit on the same line. Zero informational lines remain allowed. For a complementary task, use Adjusted Trial Balance Adjustments Total Tool: Adjusted trial balances apply signed journal changes to explicit account indexes. Balanced adjustments and a balanced closing trial are separate facts.
References
-
Trial Balance Debits Credits Checker — tool.io
Similar or alternative tools
- Compound Journal Entry Debits Credits Validator
A compound journal must both balance in aggregate and avoid positive debit and credit on the same line. Zero informational lines remain allowed.
- Adjusted Trial Balance Adjustments Total Tool
Adjusted trial balances apply signed journal changes to explicit account indexes. Balanced adjustments and a balanced closing trial are separate facts.