Reports

Yoke Ledger ships three financial statements. Each one is computed on demand from your posted entries — there's no overnight batch, no warehouse, no separate read store.

Trial Balance

Every account with its total debits and total credits over the report window. For the report to make sense, debits equal credits across the whole report — that's the daily integrity check that says "the books are consistent."

If your Trial Balance ever doesn't balance, the cause is upstream of the report — the platform refuses to write an unbalanced entry, so a non-balancing Trial Balance points at a bug in the platform (or a hand-edit of the database that bypassed the API).

Profit & Loss

Revenue minus Expenses over a period. P&L answers "did we make money this period?"

The period boundary is a query parameter. The default period is the current calendar month. You can pass any start / end date pair and get the same shape back.

Balance Sheet

A point-in-time snapshot. Assets = Liabilities + Equity — the fundamental accounting identity. The platform preserves this identity at write time (by enforcing the per-entry balance invariant); the report just adds up the surviving posted entries up to the as-of date.

The default as-of date is today. Pass ?as_of=YYYY-MM-DD to roll the snapshot back to any prior day.

Performance

Reports compute on demand from the posted-entry table. For tenants with very large entry counts, read latency scales with entry count, not user count. This is fine for the kind of volumes most tenants run; if your books ever outgrow that, the deferred list below names the features that would address it.

What's not in reports today

• Cash Flow Statement as a fourth statement.
• Comparative periods (this period vs. last period side-by-side).
• Exports — CSV, XLSX, PDF.
• Per-department slicing — filter the statements by a department tag.

See also

• Journal entries — the input to every report.
• Chart of accounts — the row shape of the Trial Balance.
• API reference — the /reports/* endpoints.