> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Trial balance

> Balances per account as of the date. PROCESSED journal entries only.

**Required permission:** `accounting.reports`



## OpenAPI

````yaml /api-reference/openapi.en.json get /accounting/reports/trial-balance
openapi: 3.0.3
info:
  title: FileXpress External API
  version: 1.0.0
  description: >-
    API for integrating third-party systems with FileXpress: billing, HR,
    accounting, inventory, projects, accounts receivable and payable, treasury,
    pricing and promotions, and cash. Current base URL: /api/external/v1. The
    legacy unversioned path (/api/external) will be removed on January 1, 2027;
    migrate to /api/external/v1 (same endpoints, only the base URL changes). The
    v2 API (/api/external/v2) exposes currencies and exchange rates, sales and
    purchases in foreign currency, taxes by id, payrolls with branch, and errors
    with a stable `code`; its operations carry the /v2 prefix in the path. We
    suggest migrating to the available v2 routes before March 30, 2027.
servers:
  - url: https://api.filexpress.app/api/external/v1
    description: Production
security:
  - ApiKey: []
tags:
  - name: General
  - name: Billing · Sales
  - name: Billing · Purchases
  - name: Billing · Customers
  - name: Billing · Suppliers
  - name: Billing · Products
  - name: Catalogs
  - name: HR · Employees
  - name: HR · Attendance
  - name: HR · Labor rules
  - name: HR · Schedules
  - name: HR · Holidays
  - name: HR · Attendance results
  - name: HR · Leave requests
  - name: HR · Payrolls
  - name: Accounting
  - name: Inventory
  - name: Projects
  - name: Accounts receivable
  - name: Accounts payable
  - name: Treasury
  - name: Pricing and promotions
  - name: Cash
  - name: Points of sale
  - name: API v2 · General
  - name: API v2 · Currencies and rates
  - name: API v2 · Countries
  - name: API v2 · Sales
  - name: API v2 · Purchases
  - name: API v2 · Payrolls
paths:
  /accounting/reports/trial-balance:
    get:
      tags:
        - Accounting
      summary: Trial balance
      description: |-
        Balances per account as of the date. PROCESSED journal entries only.

        **Required permission:** `accounting.reports`
      parameters:
        - name: as_of_date
          in: query
          required: true
          description: Cutoff date.
          schema:
            type: string
            format: date
          example: '2026-10-31'
        - name: branch_id
          in: query
          required: false
          description: 'Optional: limits to one branch.'
          schema:
            type: string
        - name: depth
          in: query
          required: false
          description: Level of detail (1–10).
          schema:
            type: integer
        - name: cost_center_id
          in: query
          required: false
          description: >-
            Optional: only lines of that cost center (from another business →
            404).
          schema:
            type: string
            format: uuid
        - name: include_children
          in: query
          required: false
          description: With cost_center_id, includes its sub-centers (default true).
          schema:
            type: boolean
            default: true
      responses:
        '200':
          description: Success
          content:
            application/json:
              example:
                status: true
                data:
                  title: Balanza de Comprobación
                  as_of_date: 31/10/2026
                  accounts:
                    - code: '1101'
                      name: Efectivo y equivalentes
                      level: 3
                      sum_debit: 15200
                      sum_credit: 9800
                      debit_balance: 5400
                      credit_balance: 0
                  total_sum_debit: 152340.1
                  total_sum_credit: 152340.1
                  total_debit_balance: 80450
                  total_credit_balance: 80450
                  detail_level: 4
                  generated_at: 31/10/2026 18:20:05
        '401':
          $ref: '#/components/responses/E401'
        '403':
          $ref: '#/components/responses/E403'
        '404':
          $ref: '#/components/responses/E404'
        '422':
          $ref: '#/components/responses/E422'
        '429':
          $ref: '#/components/responses/E429'
components:
  responses:
    E401:
      description: Missing or invalid API Key
      content:
        application/json:
          example:
            status: false
            message: Invalid API Key.
    E403:
      description: Integration without the required permission or deactivated
      content:
        application/json:
          example:
            status: false
            message: This integration does not have the 'hr.employees' permission.
            required_scope: hr.employees
    E404:
      description: Resource does not exist or belongs to another business
      content:
        application/json:
          example:
            status: false
            message: Not found.
    E422:
      description: Validation error
      content:
        application/json:
          example:
            status: false
            message: Validation errors
            errors:
              start_date:
                - The start date field is required.
    E429:
      description: Rate limit exceeded
      content:
        application/json:
          example:
            status: false
            message: Rate limit exceeded. Please try again later.
            rate_limit: 100
  securitySchemes:
    ApiKey:
      type: apiKey
      in: header
      name: X-API-Key
      description: Integration API Key (Integrations → New Integration).

````

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