Using a Trial Balance Instead of Chart of Accounts

When using our file upload options in the Crunchafi Data Extraction portal, the first step is uploading a COA. This gives the system the account structure it needs to map and normalize your client's financial data.

In practice, many auditors find it difficult to get a COA directly from their clients because clients may not know where to find it or their ERP system may not make it easy to export. The good news is that a Trial Balance file works just as well and your clients typically know how to pull one.

Why a Trial Balance Works

A COA is simply a list of account codes and their names. A Trial Balance includes the same information, plus a debit or credit balance for each account. Because the account structure is embedded in the trial balance, Crunchafi can extract it automatically during the upload process.

This means you can skip the COA entirely and go straight to uploading Trial Balance files.

How to Collect & Prepare a Trial Balance

Validation Checklist Before Uploading

Before uploading, take a moment to confirm the following:

The trial balance includes accounts with zero or null balances (not filtered out) You have collected at least two to three years of trial balances All years have been combined into a single file Duplicate account codes have been removed Account codes and account names are both present in the file The file is saved as .xlsx or .csv

Excel Quick Reference

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If your client's ERP system exports the Trial Balance with merged header rows and subtotals, delete those rows before deduplicating. Crunchafi expects clean tabular data with one row per account.

Frequently Asked Questions (FAQs)

My client says they can’t export a Trial Balance. What should I do?

Most accounting systems have a standard Trial Balance report. If your client is unsure, ask them to look for it under Reports > Financial Statements or Reports > General Ledger in their software. You can also ask for a general ledger detail export, which will contain the same account codes.

Do I need to include prior closed periods?

Yes, if possible. Prior closed periods may contain accounts that are no longer active but were used historically. Including them ensures the account mapping in Crunchafi is as complete as possible for multi-year engagements.

What if the Trial Balance has accounts with no names, just codes?

Upload it as-is. Crunchafi can work with account codes alone. If account names are missing, you or your client can add them manually inside the product after the initial upload.