Report "Trial Balance Statement (Standard)" - Technical Description

1. Identification

Purpose. The trial balance report (TBR) is one of the key summary accounting reports of the configuration. It generates four groups of indicators for each account (and, if necessary, sub-account) of the "Standard" chart of accounts:

• balance at the beginning of the period (debit / credit);
• debit turnover for the period;
• credit turnover for the period;
• balance at the end of the period (debit / credit).

The report is used by the chief accountant and accountants monthly at the end of the period, quarterly, and upon request — for analyzing turnovers, reconciling mutual settlements, controlling the correctness of entries, and preparing regulated reporting. All amounts are displayed in the national currency — tenge (₸); for foreign currency accounts, an additional set of columns in the currency of the account is available.

TBR is a "read-only" report: it does not generate movements and entries, but reads already accumulated data from the accounting register (see section 5).

2. Settings Attributes and Table Parts

Since the object is implemented on DCS, the "header attributes" are parameters and settings of the composition scheme that define the period, the composition of indicators, and the level of detail.

2.1 Header Attributes (Reporting Parameters)

2.2 Table Parts

Grouping

Purpose: defines the list of accounts included in the report and the parameters of their detailing.

Additionally, in user settings of DCS, filters (by organization, department, account), selection of additional fields (subaccount), sorting, and conditional formatting are available.

3. Forms

There are usually no separate additional forms for the report — all work is done through the universal report form of DCS with extended and quick settings.

4. Key Procedures of Modules

Evidence for BSL modules related to the object is not attached. For reports of this type (DCS + managed form), the following typical handlers are characteristic:

Report Form Module:

• OnCreateOnServer — initialization of the period (default — current month/quarter), setting the default organization, restoring user settings.
• OnOpen — finalizing the command interface, restoring position.
• Generate (command) → ComposeResult — launching the DCS layout composer, setting parameters StartPeriod/EndPeriod, outputting to the table document.
• Handler for decoding (DocumentDecodingHandler / Decoding) — navigating to detailing (account card, TBR by account) and to primary registering documents.
• OnPeriodChange, OnOrganizationChange — synchronizing related parameters.

Object / Manager Module:

• OnComposeResult (Report.OnComposeResult) — preprocessing settings, setting conditional formatting, substituting functional options and parameters.
• SettingsForDataAnalysisTechnology / report variant handlers — registering variants in the "Report Variants" subsystem.

Specific names of procedures and line numbers require verification with the BSL module of this version (evidence not attached).

5. Data Source and Movements

The report does not generate movements. TBR is a data consumer report. The source is the Standard Accounting Register (analogous to the "Cost Accounting" register), into which documents of the configuration record entries. The report reads virtual tables of the register through DCS:

• AccountingRegister.Standard.BalancesAndTurnovers — main table (balance + turnovers in one query);
• …Balances and …Turnovers — for separate retrieval of indicators.

Data is unfolded by the dimension "Account" (and subaccount when detailing), with filtering by organization, department, and period.

Example Rows of TBR (Standard Chart of Accounts of the RK, amounts in ₸)

Credit balances (liability and income accounts):

Illustration of entries for the period (not generated by the report, but only read by it):

• sale of goods for 1,160,000 ₸ with VAT 16 %:
  • Dr 1210 Cr 6010 — 1,000,000 ₸ (income);
  • Dr 1210 Cr 3130 — 160,000 ₸ (VAT 16 %);
  • Dr 7010 Cr 1330 — 700,000 ₸ (cost write-off);
• receipt of goods from the supplier with input VAT 16 %:
  • Dr 1330 Cr 3310 — 700,000 ₸;
  • Dr 1420 Cr 3310 — 112,000 ₸ (VAT to be credited, 16 % of 700,000).

Control in TBR: the sum of all debit balances equals the sum of credit balances, and the total debit turnover equals the credit turnover (double entry).

6. Related Objects and Input on the Basis

As a report, the object does not participate in input on the basis (it is neither generated nor generates documents). The relationships are of the nature of sources and detailing reports:

• Standard Accounting Register — data source.
• Standard Chart of Accounts — grouping dimension (accounts 1210, 1030, 1330, 3310, 3130, 6010, 7010, etc.).
• Registering documents whose movements are aggregated by the report: "Sale of goods and services", "Purchase of goods and services", "Payment order (outgoing/incoming)", "Receipt to bank account", "Regulatory operations for closing the period", as well as electronic accounting documents — electronic invoice (ESF) (ESF IS) and SNF, affecting movements on VAT (account 3130 / 1420).
• Detailing reports for decoding: "Account card", "Trial balance report by account", "Account analysis", "Account turnovers".

7. Extension Points

• Report Variants (subsystem "Report Variants") — adding custom predefined settings for groupings, filters, and formatting without changing the scheme.
• User Settings of DCS — filters, additional fields (subaccounts), sorting, conditional formatting — available to the end user without modifications.
• Configuration Extension — overriding handlers OnComposeResult, ComposeResult, DecodingHandler through borrowing the report/form module.
• Functional Options — managing the visibility of columns (for example, currency indicators, off-balance accounts) through related functional options of the configuration.
• Changing the composition scheme (layout MainDataCompositionScheme) — adding data sets, resources, and parameters during industry adaptation.

Version-specific: the exact composition of report variants and the set of functional options may differ between releases 3.0.7x — verify with the specific version 3.0.74.2.