> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/how-to-guides/importing-figures/ingesting-trial-balance.md).
# Importing trial balance
### Uploading trial balance
You can ingest the trial balance from `Procedures` or from `Sources`.
Within `Procedures`, go to `analytical procedures` and select the procedure `Initial analytical procedures`. From this procedure, you can open and publish the file request for the Interim trial balance.
Or go to `General` under `Execution` within `Procedures` and select the procedure `Basic reconciliations.` From this procedure, you can open and publish the file request for the 'Year-end trial balance'.
You can also search for the 'trial balance' file request directly from `Sources`. Publish the file request by clicking on the status bar and then upload the trial balance.
{% hint style="info" %}
On the page [Consolidatiestaat- en saldibalans sjablonen](/engyon/en/how-to-guides/importing-figures/consolidation-sheet-and-trial-balance-templates.md), you can find an example trial balance, including example data, which can be used to practice loading a trial balance in a test audit.
{% endhint %}
### Ingesting trial balance
You ingest the trial balance while the scope is locked. The amounts on Scope are updated. You change which line items are in or out of scope afterwards with Unlock scope. See [Bringing line items in scope](/engyon/en/how-to-guides/materiality-and-scope/bringing-line-items-in-scope.md).
{% hint style="info" %}
You do not have to delete the old file in Sources. The references on that file remain. Upload the new trial balance and ingest it. Turn on Delete existing general ledger account values to replace the amounts for that date. Related corrections are removed with those amounts.
{% endhint %}
1. Once the document is included in the audit, click on the title of the imported source to open the source's details screen.
2. Within the details screen, you will see the play icon (:play:) at the top right. Click on it and then select Ingest trial balance to start the configuration for ingesting the trial balance.
3. After this, a screen is displayed with various items that need to be filled in:
* The **legal entity** for which you want to ingest the figures;
* **Legal entity column**: when an import file contains the trial balances of multiple entities, choose the column here that contains the name of the entity per line. The entities must therefore be listed vertically one below the other in the import file; horizontal side-by-side is not supported;
* **Date:** The period-end date (balance sheet date financial year) of the figures you are ingesting. This allows you to ingest multiple periods as comparative figures in one audit (such as the previous year and interim figures) by repeatedly ingesting figures and adjusting the date;
* **Balance structure**: here you can indicate whether the file has a combined Debit and Credit column or if these are separate;
* **Column with account codes**: in which column the account codes can be found;
* **Column with the description of the accounts**: in which column the description can be found;
* **RGS Code**: in which column RGS codes can be found (if applicable, otherwise leave empty).
* **Column with the balances**: where the figures can be found
* **Patterns the balance begins with**: This is a tool for the AI that will later link the accounts to line items. This indicates the pattern with which the balance sheet items begin. Usually this is `1 2 3` separated by spaces
* **Patterns the profit and loss accounts begin with**. The same tool, but now for profit and loss items, often this is `4 5 6 7 8 9` separated by spaces
{% hint style="info" %}
RGS code stands for 'Referentie Grootboek Schema' (Reference General Ledger Schema) and is a standardized general ledger account scheme. When the ingested trial balance contains a column with RGS coding per general ledger account, indicate that column at 'RGS code'.\
RGS codes exist in four levels (see [here](https://www.referentiegrootboekschema.nl/opbouw-rgs) for more info). Engyon supports all levels; we recommend using at least level 2.\
A bridge between mapping codes in Caseware to RGS can be found [here](https://docs.google.com/spreadsheets/d/1MCyg5UlBImn7SmLx_8H-qkjLC7UW02ie/edit?usp=drive_link\&ouid=101237263920827202443\&rtpof=true\&sd=true) to be found. This file can be used to add a column with RGS coding to a trial balance that contains Caseware mapping.\
An overview with RGS level 1 coding per financial statement line item can be found [here](https://docs.google.com/spreadsheets/d/1AL4r56jKbM8gT7hwU1yRyfLlLXCe95fZ/edit?usp=drive_link\&ouid=101237263920827202443\&rtpof=true\&sd=true) to be found.
{% endhint %}
{% hint style="info" %}
Regarding *'Patterns the balance / profit and loss accounts begin with'*:
When general ledger accounts in a ledger scheme often consist of 4 digits and the first accounts consist of 3 digits (e.g. 400), ensure there is a leading 0 for this account number, so 0400. If you do not do this, Engyon classifies the general ledger account based on the first digit, in this case, the 4. General ledger account 400 then becomes a profit and loss account (when settings are chosen as in the screenshot above) instead of a balance sheet account if the number was 0400.
{% endhint %}
After pressing the ingest button, the accounts are created and ingested but not yet linked. This takes place in the next step
### Mapping the general ledger accounts to financial statement line items
1. First, navigate to the audit unit for which the figures from a trial balance have been ingested. Click on the group icon (network, :network-wired:) and select the component for which you want to map the general ledger accounts.
2. Then, within Settings (in the navigation bar), go to the General ledger accounts tab at the top right.
3. Scroll down or click Assignment Mode at the top right to see the suggested mapping of the general ledger accounts and the financial statement line items.
4. In the general ledger accounts, you will see a suggestion for the corresponding financial statement line item; accept these one by one or all at once by clicking accept.
5. You can also manually drag the general ledger accounts to the corresponding financial statement line item by clicking on the six dots icon (:grip-vertical:) in the general ledger account and dragging the general ledger account to the correct financial statement line item.
6. Click a financial statement line item open or click Open All to see the mapped general ledger accounts per financial statement line item. Check if they have been correctly assigned.
{% hint style="info" %}
You create a new sub-category (general ledger account group) by first setting the audit to group level using the group icon (network, :network-wired:), then going to the Financial statement line items tab in Settings, and finally clicking on the plus icon Add underlying general ledger account group next to the item. Renaming or deleting is possible as long as the sub-category is not yet linked to a process or risk.
{% endhint %}
{% hint style="info" %}
It is also possible to decouple a general ledger account from a financial statement line item by dragging it back to the right-hand box. From here, the account can be dragged to the desired item. This is particularly useful if an account is mapped to an item that is positioned far from the correct one.
{% endhint %}
### Manually adding a general ledger account
1. Go to Settings and open the General ledger accounts tab.
2. Choose the date at the top right under `shown values are for`. The amount will be placed on that date.
3. Click General ledger account, fill in **Title** and **Amount** and click Create.
4. Then drag the account to the correct financial statement line item, as with the mapping above.
Only a manually added general ledger account can be changed later with the icon (pencil) (:pen:) next to the amount. You do not change ingested balances this way; they come from the trial balance. A manually added account with an amount can be used for a [correction](/engyon/en/reference/findings.md#adjustments).
13. Checking the imported figures is done in the `Checks` screen. There you will see the totals per item so that you can compare them with the financial statements or consolidation statement. If figures from both a consolidation statement or financial statements and a trial balance have been imported, you will see the totals from the trial balance when you click open the item. When there is a difference between the total of a financial statement line item according to the consolidation statement or financial statements and the trial balance, a ! is displayed behind the value.\
Furthermore, you will see the total count of the asset and liability items, so that you can check whether these are equal to each other.
14. Then go to the `Scope` screen via the navigation bar. Here you will see the ingested figures per audit unit.
> **TIP:**
>
> * If you want to ingest figures for multiple years from the same source, you can click the play icon (:play:) again. Set the configuration correctly and ingest the figures for the other years.
> * If you want to ingest the figures for different audit units, this is possible. To do this, click the play button again and ingest the figures from the same document, but for a different audit unit and from a different column, or create a separate import file for each audit unit and load them one by one (the option to ingest the trial balances of multiple audit units at once is in progress).