Books — trial balance, general ledger, account ledger and journal

The screens of this module are currently only in Serbian (the owner’s decision for v1). Labels below are shown in Serbian with the English meaning in brackets.

The three reports the accountant otherwise pulls out of their own programme at the end of the month exist here at any moment, from the same journal entries that fill the partner ledger. You choose the period with the „od / do“ (from / to) fields (by default from 1 January to today); each has a PDF button.

Trial balance

Accounting → Trial balance (in practice the “summary of the general ledger”) shows, for every account that has had entries: the opening balance (the balance before the start of the period, on its own side), the turnover in the period (debit and credit), the total (opening + turnover) and the balance (debit or credit). The rows are grouped as in practice: account → synthetic (three-digit) account (when the company posts to sub-accounts) → group (two digits) → class, with a total row at the bottom. Clicking the account code opens its ledger for the same period.

The trial balance looks only at valid entries — a reversed entry and its reversal cancel each other out and do not enter the totals. The „u ravnoteži“ (in balance) label means that total debit equals total credit; „nije u ravnoteži“ (not in balance) is expected while the opening balance has been entered only for partners (the accountant enters the other accounts as a PS entry — see Partner ledger), and otherwise it is a sign that something has not been posted (the For review page, the „Nije proknjiženo“ — Not posted — list).

Account ledger

From the trial balance or the journal, clicking an account opens the account ledger: the opening balance before the period, chronological lines with the entry, description, partner and reference (document number), debit/credit and the balance after each row, the total turnover and the closing balance. A three-digit (synthetic) account also covers all the sub-accounts below it; a sub-account is viewed separately. Every row leads to the journal entry, and the partner to their ledger.

General ledger

Accounting → General ledger is the general ledger view that accountants print: the ledgers of all accounts with turnover in the period, in one view, in account order. Each account carries the opening balance before the period, every line with the running balance (date, entry, description and partner, reference, debit, credit, balance), the turnover for the period and the balance. At the bottom is the total turnover for the period. The class filter (chips 0 to 9) narrows the view, and clicking an account opens its ledger with pagination. The PDF carries the whole view, up to 5.000 lines; the page shows up to 2.000 lines and says when the period is too wide. The same data as in the trial balance, only itemised down to the line.

Journal

Accounting → Journal is the chronological list of all entries in the period with their lines — including reversed entries and reversal entries, because the journal is the trace of everything that was posted, not a state. The chips filter by entry type (issued invoices, received, bank statements, manual, opening balance, reversal). The journal PDF is a printout the accountant can follow line by line.

What is not here yet

Notes to the financial statements, the tax balance (PB 1 / PB 2) and the XML for filing with the APR. The balance sheet, income statement, statistical report and year-end closing (exchange differences at 31 December, tax, closing entries, closing the year) have been in the module since September 2026: Year-end closing and Financial statements.