Settings ▸ Accounting ▸ Reports

Settings ▸ Accounting ▸ Reports is the read-only surface for your firm’s core financial reports plus a click-through GL drill-down. All reports run against your posted journal entries — drafts and reversed entries are excluded.

Reports at a glance

Report	Scope	Use case
Trial Balance	Date range	Audit cross-check: every account’s DR + CR totals, balanced view
Balance Sheet	As of a date	Assets = Liabilities + Equity at a point in time
Income Statement	Date range	Revenue minus Expenses = Net Income for the period
Cash Flow	Date range	Where the firm’s operating cash came from and went (indirect method); trust money excluded
Trust Listing	As of a date	Client trust money held, reconciled to the trust bank (LSO By-Law 9)
Trust Ledger	Date range	Consolidated chronological trust transactions, per trust account
Bank Journals	Date range	Per-bank cash book — deposits, withdrawals, running balance
Tax Liability	As of a date	Sales tax owed, grouped by collecting agency
GL Drill-Down	Account + range	Per-account journal-line history with running balance

Period selector

Most reports use a date range with quick-button presets (Trial Balance, Income Statement, Cash Flow, Trust Ledger, Bank Journals, GL Drill-Down):

Button	Range
MTD	Month-to-date through today
Last Month	Full prior calendar month
QTD	Quarter-to-date through today
YTD	Calendar year-to-date
This Fiscal Year	Current fiscal year through today
Last Fiscal Year	Full prior fiscal year
This Calendar Year	Jan 1 through Dec 31 of current year
Last Calendar Year	Jan 1 through Dec 31 of prior year
Custom	Any From / To picked from the date inputs

Fiscal-year buttons read from the org’s fiscal year-end (set in Settings ▸ General; default Dec 31). For orgs that haven’t set a custom fiscal year, “This Fiscal Year” and “This Calendar Year” return identical ranges.

The Balance Sheet, Trust Listing, and Tax Liability use as-of dates instead of ranges:

Button	As-of date
As of today	Today
Last month-end	The most recent month-end
Last fiscal year-end	The most recent past fiscal year-end
Custom	Any single date picked from the input

Trial Balance

Lists every account that posted activity in the period:

• Code · Account · Type — the chart row
• Debit · Credit — period totals on each side

A footer row totals all debits + credits. The report is balanced when DR = CR (you’ll see a green ✓ Balanced indicator). An out-of-balance report indicates a posting bug — escalate to the Athenty team if you see this; the database constraints should make it impossible.

Drill-through: click any account row to open the GL Drill-Down for that account, with the same period preserved.

Balance Sheet

Three sections (Assets / Liabilities / Equity) with subtotals:

• Assets — every asset account with non-zero balance as of the date
• Liabilities — payables + client trust liabilities
• Equity — paid-in capital, retained earnings, plus a synthetic Net earnings (current period) line that sums revenue minus expenses for the open period

A footer line totals Liabilities + Equity. The accounting equation must hold: Assets = Liabilities + Equity. The green ✓ Balanced indicator confirms.

Drill-through: click any account row to open the GL Drill-Down for that account, ending on the as-of date.

Income Statement

Two sections with totals:

• Revenue — service revenue, FX gains, miscellaneous income
• Expenses — disbursements, operating expenses

A footer line shows Net Income = Revenue − Expenses. Positive net income renders in green; negative (a net loss) renders in red.

Drill-through: same as TB and BS — click any account row.

Cash Flow

Where the firm’s operating cash came from and where it went over the period.

The statement is built by the indirect method: it starts from net earnings for the period, then adjusts for the changes in working capital that moved cash without being income (a receivable collected, a payable paid). Three activity sections sum to the net change in cash, which is bookended by cash at the beginning and end of the period:

1. Cash flows from operating activities — net earnings, then each working-capital movement, then net cash from operating activities.
2. Cash flows from investing activities — then net cash from investing activities.
3. Cash flows from financing activities — then net cash from financing activities.
4. Net change in cash, cash at beginning of period, cash at end of period, and the cash accounts the movement is drawn from.

One complete statement per currency. A CAD statement and a USD statement render one after the other, each headed by its currency. They are never added together — a blended cash figure is denominated in nothing, and would let a broken set of books report a clean total.

Classification map

This is the whole of it — every account in the chart lands in exactly one of these four buckets:

Accounts	Treated as
Operating bank accounts (1000–1099)	The cash itself — the balance whose movement the statement explains
Equity accounts (3000s)	Financing — partner capital in, draws and distributions out
Trust bank + client trust liability accounts (1100–1199 / 2100–2199)	Excluded entirely — trust money is client money, not the firm’s cash
Every other account	Operating working capital

Trust exclusion is the point worth repeating: the firm never owns trust money, so trust receipts and disbursements are not cash flows of the firm. Trust movement is reported on the Trust Listing, Trust Ledger, and Trust Comparison instead.

Investing is always empty — and this classification is chart-dependent

The chart of accounts currently has no fixed-asset accounts and no long-term-debt accounts, so nothing maps to investing and that section always reads None. That is an accurate statement about today’s chart, not a missing feature.

If fixed-asset or long-term-debt accounts are ever added, this classification must be revisited — including anything filed under 1900 Other Assets, which today is treated as operating working capital. Until the map above is updated, accounts of that kind will be misclassified.

The reconciliation line

Each currency’s statement closes with a reconciliation line: the net change in cash the statement computed, checked against the actual movement in the cash accounts listed beneath it.

• Green ✓ Reconciled — the two tie. Nothing to do.
• Red ⚠ Not reconciled — they differ, and the report states the exact amount. That difference is net movement in the excluded trust accounts, and it has exactly two causes: a trust bank and its client trust liability that did not move in lockstep over the period (a trust discrepancy), or an FX / revaluation posting made against a trust bank account. Investigate it on the Trust Comparison report, which reconciles trust bank against client trust liabilities.

It is never a rounding artefact and must never be plugged: because the book balances per currency, this figure is algebraically the movement in the trust accounts the statement excludes, and it is zero in a compliant book. Forcing it to tie would delete the evidence.

The difference is always surfaced — never hidden, and never rendered as zero.

Drill-through: click any account row (in a section, or in the cash accounts block) to open the GL Drill-Down for that account over the same period.

Export: CSV only. There is no PDF for this report.

Standard applied

In Canada, a private enterprise reporting under ASPE prepares this statement under the CPA Canada Handbook — Accounting, Part II, Section 1540 “Cash Flow Statement”, which permits the indirect method used here — see Accounting Standards for Private Enterprises (ASPE).

Under IFRS, the equivalent standard is IAS 7, Statement of Cash Flows — see IAS 7, Statement of Cash Flows.

Not accounting advice — verify against the current Handbook

These citations are a reference, given at section level. Accounting standards change, and which framework applies to your firm — ASPE, IFRS, or something else — is a decision for your accountant. Confirm what applies to you against the current CPA Canada Handbook (or the current IFRS text) before relying on it.

The citations on this section are Suggested — verify (professional-review-pending) until signed off.

The report’s on-screen title, its column headers, and its CSV carry no standard or section name — they stay generic. The citation lives here, in the documentation, on purpose.

Trust Listing

The client trust listing required by LSO By-Law 9 — a point-in-time statement of how much trust money the firm holds, structured so it reconciles to the trust bank account. Choose an as-of date, then a pivot:

Pivot	One row per	Use case
All	Per-client trust-liability account	The literal By-Law 9 listing; drill-through enabled
By client	Client (per currency)	Quick “what do we hold for whom” view
By matter	Matter (+ its client)	Tie trust money to specific files; an (unallocated) row surfaces trust not yet attributed to a matter

The grand total is identical across all three pivots — they are the same trust pool grouped differently, which is itself an audit check.

The footer compares total client trust liability to total trust bank assets (the 1100-X trust bank GLs):

• Green ✓ Reconciled — the two tie; By-Law 9 is satisfied.
• Red ⚠ Not reconciled — a variance exists (trust shortfall or surplus). The report shows the exact difference so it can be investigated; it is surfaced, never hidden.

A client showing a negative balance (red) means that client’s trust ledger is overdrawn — a By-Law 9 violation that needs immediate attention.

Drill-through: on the All pivot, click any row to open the GL Drill-Down for that client’s trust-liability account.

Trust Ledger

The consolidated transaction trail of every trust receipt and disbursement over a period, in date order with a running balance. It is the same LSO By-Law 9 audit trail as the matter Trust tab and the reconciliation export — identical to the cent — rolled up to two scopes:

Scope	Shows
All trust accounts	Every active trust account, firm-wide
By client	Only the selected client’s matters (pick the client)

A running balance cannot mix currencies and each trust account is single-currency, so the report is sectioned per trust account — each section has its own opening balance, chronological lines, and closing balance — followed by grand totals by currency. A CAD trust account and a USD trust account total separately; they are never summed into one number.

CSV and PDF exports follow the same sectioned shape. The PDF carries prepared-by / reviewed-by signature lines for LSO audit filing, matching the single-account reconciliation ledger PDF.

Trust Ledger vs Trust Listing: the Listing is a point-in-time balance per client, sourced from the GL so it ties to the Balance Sheet. The Ledger is the transaction-by-transaction record, sourced from the operational trust ledger so it matches the matter Trust tab and reconciliation export exactly. Different question, different source — both reconcile.

Bank Journals

The per-bank cash book — the standard “Bank Journal” form. Every posting that moved through a bank account, in date order, split into Deposits and Withdrawals columns with a running balance. Choose a scope:

Scope	Shows
All bank accounts	Every bank account (operating + trust)
Operating accounts	Only the firm’s own operating banks
Trust accounts	Only trust banks

Sectioned per bank account — opening balance, cash-book lines, period deposit/withdrawal totals, closing balance — followed by grand totals by currency.

Why a separate report from the Trust Ledger? The Trust Ledger is the trust audit trail (operational trust ledger source). The Bank Journal is the cash book: it is sourced from the General Ledger, so it captures every movement through the bank — operating expenses, accounts payable, inter-account transfers — not only trust activity. Each section’s closing balance ties to the Trial Balance / Balance Sheet line for that bank GL (and, for a trust bank, to the Trust Listing’s trust-bank-assets total).

CSV and PDF exports follow the same sectioned cash-book shape.

Tax Liability

How much sales tax the firm owes, grouped by the collecting agency, as of a date. Each tax rate maps to a GL account (a Tax Payable liability, or an Input Tax Credit receivable). The report sums those accounts’ posted balances as of the date and groups them by each rate’s agency.

Per agency it lists each tax GL account, the rates feeding it (code + percentage), and the account balance; an agency net liability subtotals each agency. A grand total sums all distinct tax accounts and ties to the Trial Balance tax-account lines.

Rates with no agency configured group under (Unassigned agency) — set the agency field on the rate (Settings ▸ Accounting ▸ Tax rates) so liabilities file cleanly per authority. Inactive rates are included (a deactivated rate may still carry an unremitted balance).

Grouping is by the standalone tax-rate agency field. When tax-rate groups ship, the grouping switches to groups; the underlying account balances are unchanged, so the totals stay stable.

GL Drill-Down

Per-account journal-line history with running balance. Pick an account from the dropdown OR arrive via drill-through from another report.

The view collapses by journal entry: one row per entry showing date, description, total DR / CR, and running balance after the entry. Click the chevron to expand each entry into its individual lines.

Opening + closing balances bookend the table. The running-balance column uses accounting-normal sign: assets and expenses are positive when DR > CR; liabilities, equity, and revenue are positive when CR > DR.

Exporting

Every report renders Download CSV and Download PDF buttons next to the period selector, with two exceptions that are CSV-only by design: the GL Drill-Down (its line-by-line shape is best consumed as data, not narrative) and the Cash Flow statement.

CSV exports are flat tabular files suitable for spreadsheet import. PDF exports are formatted statements with the firm’s name in the header, ready to send to your accountant or file as part of monthly close.

Audit semantics

• Reports include posted journal entries only. Drafts and reversed entries are excluded.
• Reversed entries are removed from the totals (they offset against their original); both sides remain visible in the Journal Entries viewer for traceability.
• The Income Statement’s Net Income flows into the Balance Sheet’s Equity section as Net earnings (current period) until period close formally moves it to Retained Earnings.

Troubleshooting

Symptom	Likely cause
”No activity in this period”	No posted entries in the selected range. Pick a wider range or post some activity.
Out-of-balance Trial Balance	Database posting bug — escalate.
Out-of-balance Balance Sheet	Same — DR=CR is enforced at write time, so a balanced TB implies a balanced BS.
Trust Listing “Not reconciled”	Client trust liability ≠ trust bank assets. A real By-Law 9 trust shortfall/surplus — investigate the variance shown; do not ignore.
Trust Listing total differs from Balance Sheet trust liability	They should match exactly (same GL source). If not, escalate.
Trust Ledger closing ≠ Trust Listing balance for a client	Listing is GL-sourced, Ledger is operational-ledger-sourced; small gaps mean an unposted GL backfill — run the GL backfill, then they tie.
Trust Ledger “By client” empty	The selected client has no matters with trust activity in the period.
Bank Journal closing ≠ Trial Balance bank line	They are the same GL source and must match. If not, escalate.
Bank account missing from Bank Journals	The bank account has no linked GL account yet, or no activity and a zero opening balance in the period.
Tax shows under “(Unassigned agency)“	The tax rate has no agency set — edit it under Settings ▸ Accounting ▸ Tax rates.
Tax Liability grand total ≠ Trial Balance tax accounts	Same GL source; must tie. If not, escalate.
GL Drill-Down shows fewer lines than expected	Reversed entries are excluded from the running balance but listed in the Journal Entries viewer.
Cash Flow “Not reconciled”	The net change in cash does not tie to the movement in the cash accounts. The gap is net movement in the excluded trust accounts — a trust bank and its client trust liability out of lockstep, or an FX/revaluation posting against a trust bank. Chase it on the Trust Comparison report; never plug it.
Cash Flow investing section always empty	Expected today: the chart of accounts has no fixed-asset or long-term-debt accounts, so nothing classifies as investing.
Cash Flow shows two statements	One per currency, by design. A CAD statement and a USD statement are never summed.
Custom-range CSV / PDF won’t download	Check the auth on your session — these endpoints require admin role.