Reading it
- Open Reports › Trial Balance and set As at.
- Read the line at the top: Balanced means debits equal credits. It should always say so.
- Accounts are grouped the way the statements read — assets, liabilities, equity, then income, other income, cost of sales, operating expenses and tax.
- Press any account's row to open its statement, over the financial year to the As at date. Ctrl-click the account name (⌘-click on a Mac) to open it in a second tab.
Downloading it
Download saves the trial balance at the same As at date as a PDF on your letterhead, an Excel workbook whose amounts are numbers (so the columns sum in the spreadsheet), or a CSV file of plain rows for another system or your auditor's tools. Each ends with the two totals and says whether debits equal credits.