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.

Postings by period (period-12/13 spike)
18J19F20M19A21M20J22J21A23S22O24N41D12+1
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
AccountGL net movementTB period movementDifferenceFlag
1100 Cash(2,419,640)(2,419,640)0
1200 Trade receivables3,720,1183,720,1180
4000 Revenue(12,900,400)(12,884,900)(15,500)GL not equal TB
9999 (not in COA)41,200n/a (orphan)n/aorphan 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.

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

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