[Bug]: Trial Balance (Excel): Debit/Credit Turnover Shows Net Amount Instead of Gross for Accounts with Both-Sided Activity

[miljance]

Describe the issue

Follow-up to #7143, which addressed incorrect Starting Balance calculation. This report describes a related but distinct bug in how the Trial Balance (Excel) report calculates current period turnover.

The issue

For G/L Accounts that have both debit and credit postings within the selected period, the report displays only the net (offset) amount in a single column, rather than the full gross debit turnover and full gross credit turnover separately. This means the report silently suppresses part of the account's activity - a serious misrepresentation for accounts such as payroll liabilities, VAT, intercompany settlements, or any clearing account where both sides carry real business meaning.

This was raised directly by an accountant reviewing the report output: the account showed only a value in the Credit Turnover column, while Debit Turnover was blank - but the underlying ledger entries clearly had debit-side movement totaling over 19 million in the same period.

IFRS / Regulatory context

While IFRS does not prescribe a specific trial balance format, IFRS-aligned practice universally requires that a trial balance correctly present total gross debits and total gross credits per account. The trial balance serves as a foundational internal control step before preparing IFRS-compliant financial statements, and its debit/credit totals must agree. Netting debit and credit turnover on the same account:

• Understates both sides of account activity.
• Makes it impossible to reconcile the trial balance to subsidiary ledgers.
• Violates the basic accounting principle that debit entries and credit entries are recorded and reported separately.

Expected behavior

For a G/L Account with both debit and credit postings in the selected period:

• Debit Turnover column must show the full sum of all debit entries in the period (gross debit).
• Credit Turnover column must show the full sum of all credit entries in the period (gross credit).
• The two columns must never be netted or offset against each other.

Actual output (incorrect):

Account	Name	Opening Balance Debit	Opening Balance Credit	Debit Turnover	Credit Turnover	Balance Debit	Balance Credit
450	Net Payroll and Compensation Liabilities		991,135.59		91,423.17		1,082,558.76

Expected output:

Account	Name	Opening Balance Debit	Opening Balance Credit	Debit Turnover	Credit Turnover	Balance Debit	Balance Credit
450	Net Payroll and Compensation Liabilities		991,135.59	19,206,496.39	19,297,919.56		1,082,558.76

Steps to reproduce

1. Open Business Central and navigate to General Journals.

2. Create and post the following two journal lines to the same G/L Account (e.g., a payroll liability or any clearing account), using any valid offset account:

   Line	Posting Date	Account	Debit Amount	Credit Amount
   1	01.03.2025	450	5,000.00
   2	15.03.2025	450		8,000.00

3. Navigate to Reports → Finance → Trial Balance (Excel).

4. Set the Date Filter to 01.03.2025..31.12.2025.

5. Filter to the account used above.

6. Run the report and open the generated Excel file.

7. Inspect the Debit Turnover and Credit Turnover columns for that account.

Actual: Only one of the two columns contains a value. The other is blank or zero.
Expected: Debit Turnover = 5,000.00, Credit Turnover = 8,000.00 — both shown independently.

Additional context

No response

I will provide a fix for a bug

• I will provide a fix for a bug

[miljance]

@mynjj - one more for you I guess.