Trial Balance

A trial balance provides the full picture of your general ledger at a point in time. Upload it to unlock balance sheets, income statements, and What-If scenarios.

Uploading a Trial Balance

Step 1 — Fill in metadata and select your file

Navigate to Upload Trial Balance from the dashboard (or Trial Balance → Upload in the top menu).

FieldRequiredDescription
NameOptionalA descriptive name for this trial balance (e.g., "Q4 2025 TB"). If left blank, the uploaded filename is used.
Period StartRequiredStart date of the reporting period (YYYY-MM-DD). Defaults to today.
Period EndRequiredEnd date of the reporting period. Must be on or after Period Start. Defaults to today.
CurrencyRequiredBase currency for the trial balance. Options: BGN, EUR, USD, GBP, CHF. Defaults to BGN.
FileRequiredCSV or Excel file (.xlsx, .xls) containing the trial balance data.
Step 2 — Column Mapping

The system reads your file headers and auto-suggests mappings. A 5-row preview is shown. Adjust any mapping with the dropdown menus.

Target FieldRequiredDescription
Account CodeRequiredThe unique account identifier from your chart of accounts (e.g., 101, 4010). Duplicate codes are skipped during import (first occurrence kept).
Account NameRequiredHuman-readable name (e.g., "Cash and Bank", "Trade Receivables").
CategoryOptionalAccount grouping or classification label.
CurrencyOptionalPer-line currency if the TB contains multi-currency accounts. Falls back to the parent TB currency if blank.
Debit StartOptionalOpening debit balance for the period.
Credit StartOptionalOpening credit balance for the period.
Debit TurnoverOptionalTotal debit movements during the period.
Credit TurnoverOptionalTotal credit movements during the period.
Debit ClosingOptionalClosing debit balance. This is the main amount used for balance sheet generation.
Credit ClosingOptionalClosing credit balance.
Shared column handling: If you map the same source column to both "Debit Start" and "Credit Start" (or both closing columns), the system splits automatically — positive values go to debit, negative values go to credit (as absolute values).
Auto-detection keywords: Column headers like сметка, code, номер → Account Code. Headers with наименование, name, desc → Account Name. Headers with дебит, debit → Debit fields. Headers with кредит, credit → Credit fields. Keywords like closing distinguish opening from closing balances.
Step 3 — Preview & Confirm

Review the first 10 rows. If everything looks correct, click Confirm to import. The last row is silently skipped if it appears to be a total/summary row (missing account code or name).

Manual Item Entry

You can also add trial balance items one by one. Navigate to a trial balance and click Add Item.

FieldRequiredDescription
Trial BalanceRequiredSelect which trial balance this item belongs to (auto-selected if you navigated from a TB).
Account CodeRequiredUnique account identifier (max 64 characters).
Account NameRequiredHuman-readable account name (max 255 characters).
CategoryOptionalAccount classification (max 50 characters).
CurrencyOptionalLine-level currency (max 8 characters). Defaults to the TB's base currency.
Debit StartOptionalOpening debit balance. Must be ≥ 0. Defaults to 0.
Credit StartOptionalOpening credit balance. Must be ≥ 0. Defaults to 0.
Debit TurnoverOptionalPeriod debit movements. Must be ≥ 0. Defaults to 0.
Credit TurnoverOptionalPeriod credit movements. Must be ≥ 0. Defaults to 0.
Debit ClosingOptionalClosing debit balance. Must be ≥ 0. Defaults to 0.
Credit ClosingOptionalClosing credit balance. Must be ≥ 0. Defaults to 0.
Base currency conversion: When a line's currency differs from the parent TB currency, the system automatically fetches the exchange rate from the Bulgarian National Bank (BNB) for the TB's period-end date and computes base-currency equivalents. EUR is fixed at 1.95583 BGN.

Managing Trial Balances

Go to Trial Balance in the top navigation to see all your trial balances. From here you can:

  • Edit metadata — change name, period dates, or currency
  • Edit items inline — click any cell to update account code, name, category, currency, or any amount field
  • Delete individual items or bulk-delete multiple selections
  • Create a new empty trial balance with metadata only

TB Mappings

Mappings link every account code to a financial statement category. This allows the platform to generate your Balance Sheet and Income Statement.

Setting up mappings
  1. Navigate to TB Mappings in the top menu.
  2. Upload a mapping file (Excel or JSON) or create mappings inline.
  3. For each account code, select:
    • Balance Sheet Category — e.g., Cash and Cash Equivalents, Receivables, Issued Capital, Liabilities Up to 1 Year (28 categories available)
    • Income Statement Category — e.g., Net Sales Revenue, Personnel Expenses, Depreciation (8 categories available)
    • Is Negative — check this if the amount should be sign-inverted for reporting
Version control & audit trail
  • Every change creates a new version with an optional change reason.
  • You can revert to any previous version at any time.
  • The full version history is visible in the mapping interface.
Balance Sheet categories (full list)

Assets:

  • Subscribed but Unpaid Capital
  • Intangible Assets
  • Property, Plant, and Equipment
  • Long-Term Financial Assets
  • Deferred Taxes
  • Right of Use Assets
  • Guarantee Deposits
  • Inventory
  • Receivables
  • Receivables Over One Year
  • Related Party Receivables
  • Investments
  • Cash and Cash Equivalents
  • Prepaid Expenses

Equity & Liabilities:

  • Issued Capital
  • Share Premiums
  • Revaluation Reserve
  • Reserves
  • Retained Earnings (Loss)
  • Current Profit (Loss)
  • Shareholders Equity
  • Provisions and Similar Obligations
  • Liabilities Up to 1 Year
  • Liabilities Over 1 Year
  • Related Party Liabilities
  • Financing and Deferred Income
  • Deferred Tax Liabilities
Income Statement categories
  • Net Sales Revenue
  • Other Revenue
  • Cost of Goods Sold
  • Raw Materials, Supplies, and External Services
  • Personnel Expenses
  • Depreciation and Amortization
  • Other Expenses
  • Tax Expenses
Tips
  • Upload the trial balance before setting up mappings — the mapping tool references your imported account codes.
  • Foreign currencies are converted automatically when exchange rates are available from BNB.
  • The What-If Scenario module uses trial balance data as its baseline — keep your TB up-to-date for accurate modelling.
  • Account code ranges (e.g., 461–463) can be used in mapping files to cover multiple accounts at once.
  • Always add a change reason when modifying mappings — it helps with the audit trail.