Financial Reports

The GL service provides standard financial reports derived from posted journal entries. Reports can be generated for any fiscal period, with support for comparative and consolidated views.

Available Reports

Report	Endpoint	Description
Trial Balance	GET /api/v1/reports/trial-balance	Debit and credit totals per account
Profit & Loss	GET /api/v1/reports/profit-and-loss	Revenue minus expenses for a period
Balance Sheet	GET /api/v1/reports/balance-sheet	Assets, liabilities, and equity snapshot
Cash Flow	GET /api/v1/reports/cash-flow	Cash inflows and outflows
Changes in Equity	GET /api/v1/reports/changes-in-equity	Equity movement over a period

Trial Balance

GET /api/v1/reports/trial-balance?fiscal_period_id=period-uuid

{
  "fiscal_period": "February 2026",
  "generated_at": "2026-02-28T23:59:00Z",
  "accounts": [
    {
      "account_number": "1101",
      "account_name": "Cash on Hand",
      "category": "asset",
      "debit_balance": 5000000.00,
      "credit_balance": 0.00
    },
    {
      "account_number": "2101",
      "account_name": "Savings Deposits",
      "category": "liability",
      "debit_balance": 0.00,
      "credit_balance": 12000000.00
    }
  ],
  "totals": {
    "total_debits": 25000000.00,
    "total_credits": 25000000.00,
    "is_balanced": true
  }
}

A balanced trial balance (total debits = total credits) confirms the integrity of the ledger.

Profit & Loss Statement

GET /api/v1/reports/profit-and-loss?fiscal_period_id=period-uuid

{
  "fiscal_period": "February 2026",
  "revenue": [
    {
      "account_number": "4101",
      "account_name": "Interest Income",
      "amount": 2500000.00
    },
    {
      "account_number": "4201",
      "account_name": "Fee Income",
      "amount": 800000.00
    }
  ],
  "total_revenue": 3300000.00,
  "expenses": [
    {
      "account_number": "5101",
      "account_name": "Interest Expense",
      "amount": 1200000.00
    },
    {
      "account_number": "5201",
      "account_name": "Operating Expenses",
      "amount": 500000.00
    }
  ],
  "total_expenses": 1700000.00,
  "net_income": 1600000.00
}

Balance Sheet

GET /api/v1/reports/balance-sheet?fiscal_period_id=period-uuid

{
  "fiscal_period": "February 2026",
  "assets": {
    "items": [
      { "account_number": "1101", "account_name": "Cash on Hand", "amount": 5000000.00 }
    ],
    "total": 25000000.00
  },
  "liabilities": {
    "items": [
      { "account_number": "2101", "account_name": "Savings Deposits", "amount": 12000000.00 }
    ],
    "total": 18000000.00
  },
  "equity": {
    "items": [
      { "account_number": "3101", "account_name": "Share Capital", "amount": 5000000.00 },
      { "account_number": "3201", "account_name": "Retained Earnings", "amount": 2000000.00 }
    ],
    "total": 7000000.00
  },
  "is_balanced": true
}

The balance sheet equation holds: Assets = Liabilities + Equity.

Cash Flow Statement

GET /api/v1/reports/cash-flow?fiscal_period_id=period-uuid

Categorizes cash movements into operating, investing, and financing activities.

Comparative Reports

Compare two fiscal periods side by side:

GET /api/v1/reports/comparative/profit-and-loss?period1=jan-uuid&period2=feb-uuid
GET /api/v1/reports/comparative/balance-sheet?period1=jan-uuid&period2=feb-uuid

Returns both periods with amount differences and percentage changes.

Consolidated Reports

Aggregate across all branches (requires manager role):

GET /api/v1/reports/consolidated/trial-balance?fiscal_period_id=period-uuid
GET /api/v1/reports/consolidated/profit-and-loss?fiscal_period_id=period-uuid

Query Parameters

All report endpoints accept:

Parameter	Description
fiscal_period_id	The fiscal period to report on
branch_code	Filter by branch (optional)
currency	Filter by currency (optional)

Next Steps

• Fiscal Periods — Period lifecycle and year-end close.
• General Ledger — Journals and chart of accounts.