Some clients are unable to provide a complete general ledger. When this happens, Audit Sight offers a Trial Balance–Only Upload option that allows you to upload monthly trial balances and still generate a meaningful Cash Proof.
This method allows your team to make strong progress early in the engagement, but it does have limitations. Without a general ledger, Audit Sight cannot identify reconciling items at the same level of detail.
If the general ledger or journal entries are available, we strongly recommend using the standard Audit Sight template instead.
Data Requirements
To use the Trial Balance–Only Upload option, you must provide:
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Monthly trial balances for the entire audit period
These can be Month-to-Date (MTD) or Year-to-Date (YTD).
Must include the prior-period trial balance
Example: If performing a 2025 Cash Proof, you must provide 13 monthly TBs, including the 12/31/2024 TB.
Upload Options
You may upload the data using either method below:
Option 1 — Self-Serve Template (Free) - Click to download template
Complete the Trial Balance–Only Upload Template and upload it directly to Audit Sight.
(Instructions for completing the template are provided below.)
Option 2 — Provide Your TBs in Any Format
Upload your monthly trial balances as-is and request data conversion.
(Audit Sight will convert the files for you.)
How This Method Works
When monthly TBs are provided without a general ledger:
Audit Sight calculates the net change for each account between periods.
We automatically create monthly batch journal entries to represent activity.
This approach provides reliable directional analytics but may lack detail needed to fully reconcile certain reconciling items.
Detailed Instructions for Using the Template
Click to download template
1. Download the template file above. This template is different from the standard Audit Sight Template and can be used if you do not have journal entries or a general ledger available. If you do have a general ledger or journal entries, you can use our standard Audit Sight template which can be found here.
2. In the Instructions & Settings tab of the template, enter the FY Start Date and select either YTD or MTD in the settings fields below. These will determine how the PnL account activity will be calculated at the beginning of each fiscal year.
Note: The FY Start Date refers to the fiscal year start date. Most of the time this is January 1st, but it can vary by company. Make sure to enter the correct fiscal year start date here.
Note: The YTD and MTD field is to specify if your monthly TBs are year-to-date or month-to-date. This refers to how the PnL accounts are recorded in your monthly TBs. Most often, the PnL accounts are recorded with month-to-date balances, meaning the balance for the PnL accounts reflect only the balance for that month. In that case, enter MTD here. In other cases, the PnL balances reflect the cumulative balance for each account for the entire fiscal year. In this scenario, enter YTD in this field.
3. In the Monthly TBs tab, populate the required Account ID, Account Name, and Account Type columns with the chart of accounts. Optionally, complete the mapping columns. If you do not populate the mapping columns, the Audit Sight’s automapper feature will populate these for you.
4. Populate the Prior Period Balance column with the first available trial balance and enter the date of the prior period balance into cell F2. This column will be used as the Prior Period Balance. This column must net to zero.
5. Add any additional monthly trial balances to columns G-AD. These columns do not have to net to zero, since the PnL balances in these columns only reflect that month's activity. These monthly trial balances will be used to calculate the monthly journal entries.
6. The last populated monthly TB column will be used as the Ending Trial Balance.
