GL Statistic
Control totals of the ledger — lines, entries, debits and credits — and, once the client's trial balance is loaded, whether the population is complete.
- General ledger alone
- Compares with last year
What it checks
- Every entry balances, and the population balances in total — two separate tests.
- Opening balance + movement = closing balance, per account, against the trial balance.
- Every account exists in the official chart of accounts.
- No duplicated line key, no re-loaded journal, no gap in the posting date range.
- Posting volume per fiscal period against the same period last year.
How the result is read
A population can net to zero while containing offsetting one-sided entries, which is why the per-entry and whole-population balance tests are run separately. The trial-balance tie is on opening plus movement equals closing, not on movement alone. An unresolved break here is a limitation on every other worksheet.
The worksheet, on the demo engagement
GL Statistics, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per account reconciled to the trial balance.
- Journals
- 41,338
- Lines
- 213,774
- Dr minus Cr
- 0
- Out-of-period
- 312
Completeness of the data set (ISA 500). The 15,500 revenue break and the orphan account invalidate downstream tests until explained.
Result grid4 rows
| Account | GL net movement | TB period movement | Difference | Flag |
|---|---|---|---|---|
| 1100 Cash | (2,419,640) | (2,419,640) | 0 | |
| 1200 Trade receivables | 3,720,118 | 3,720,118 | 0 | |
| 4000 Revenue | (12,900,400) | (12,884,900) | (15,500) | GL not equal TB |
| 9999 (not in COA) | 41,200 | n/a (orphan) | n/a | orphan account |
In the application
GL Statistic is filed under Planning & analytics, index letter A. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under A, beside an index of the source files with their SHA-256 fingerprints.
Also listed in the application as GL Statistics
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Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required