General Ledger Trial Balance Report
The Trial Balance lists the ending debit and credit balance of every account combination in the ledger for a period, proving the books balance before financial statements are produced. In Oracle Fusion it is run from General Ledger once all subledger journals are imported and posted.
The question it answers
Do total debits equal total credits, and which accounts hold the balances driving the financials?
Run note · BIP run High-volume GL extracts can exceed BI Publisher's online output limit and time out. Run it as a scheduled process (ESS) with output bursted to file or email rather than online preview, and bound it by ledger and period.
Sample build of the General Ledger Trial Balance Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.
| Account | Account Description | Beginning Balance | Period Debits | Period Credits | Ending Balance |
|---|---|---|---|---|---|
| 1000-2100-000 | 1000-2100-000 | $1,240,500.00 | APR-26 | APR-26 | $1,240,500.00 |
| 1000-5400-000 | 1000-5400-000 | $842,150.75 | MAR-26 | MAR-26 | $842,150.75 |
| 1000-1410-000 | 1000-1410-000 | $96,400.00 | FEB-26 | FEB-26 | $96,400.00 |
| 2000-2100-000 | 2000-2100-000 | $1,005,233.10 | JAN-26 | JAN-26 | $1,005,233.10 |
| 1000-6300-000 | 1000-6300-000 | $58,720.40 | DEC-25 | DEC-25 | $58,720.40 |
| 1000-2100-000 | 1000-2100-000 | $1,240,500.00 | APR-26 | APR-26 | $1,240,500.00 |
The Trial Balance rolls every posted journal into an ending balance per account combination, grouped by balancing segment. Read the net column — it must net to zero across the ledger before statements are issued.
Out of balance by $12,480: the suspense account carries a residual and three accounts show period movement with no offsetting entry — the variance the KPI band highlights.
Traced to GL_BALANCES against unposted GL_JE_HEADERS: a subledger batch transferred but was not posted, leaving the suspense entry. Post the open batch and re-run — the suspense clears to zero.
This is the report's BI Publisher data model — the SQL data set BI Publisher runs against Oracle tables to produce the output. The same SQL becomes a dbt model in your warehouse, so one definition drives both the formatted report and the analytics layer.
Data sources
- GL_BALANCES
- GL_CODE_COMBINATIONS
- GL_LEDGERS
- GL_PERIODS
The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.
| Element | Type | Definition |
|---|---|---|
| GL_CODE_COMBINATIONS | dimension | dimension |
| GL_LEDGERS | dimension | dimension |
| GL_PERIODS | dimension | dimension |
| Beginning Balance | measure | measure |
| Period Debits | measure | measure |
| Period Credits | measure | measure |
Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.
| Table | Reporting columns | Subject areas |
|---|---|---|
| GL_BALANCES | Setup / configuration table — joined for reference, not exposed for analytics | |
| GL_CODE_COMBINATIONS | 7 | 61 |
| GL_LEDGERS | 10 | 104 |
| GL_PERIODS | Setup / configuration table — joined for reference, not exposed for analytics | |