Does the trial balance show a difference in the opening balance, or is there an amount on Udisponert resultat (undistributed result) in the balance at the start of the accounting year? For clients with a deviating accounting year, there is almost always one of two causes: a posting dated in the previous accounting year, or an allocation that doesn't quite match the annual result.
Not sure whether the client has a deviating accounting year? See Deviating accounting year – how to check it and set it up.
How the opening balance is calculated
Balance accounts (classes 1 and 2) include the full history before the period.
Result accounts (classes 3–8) start at zero at the beginning of each accounting year. Their opening balance is only calculated from the first day of the accounting year.
The opening balance in the Trial Balance therefore only adds up to zero if the result from previous years has been transferred to equity (allocated). If something is missing from the allocation, you'll see a difference.
Check: undistributed result at the start of the accounting year
Go to Accounting → Reports → Balance and choose Accounting year … in the period picker.
Look at the Udisponert resultat (undistributed result) line in the opening balance column.
If the result from previous years has been fully allocated, the opening balance should be 0. If there's an amount there, it is result from previous years that hasn't been allocated.
Find out which year it concerns: Open Result and choose the previous accounting year in the period picker. After allocation, the bottom line, Result, should be 0.00. If it shows an amount, that is the year that hasn't been fully allocated. Repeat for the year before if needed.
Cause 1: A posting is dated in the previous accounting year
In an Advanced voucher, each line has its own date, in the Date/description column. Reports use the line date, not the Voucher date.
Example: A voucher has the voucher date 31.03.2026, but one line is dated 31.03.2025. With an accounting year starting in April, that line belongs to accounting year 2024/25, not 2025/26.
If it's an expense or income, it counts towards the previous year's result. If the previous year has already been allocated, the amount is missing from the allocation.
How to find it: Open the General ledger for the previous accounting year and look for postings on the result accounts that were posted or changed after the allocation was posted. Check the line dates in advanced vouchers in particular.
Cause 2: The allocation doesn't quite match the result
If the difference is only a few øre, the allocation has usually been posted with an amount that differs slightly from the annual result. This often happens when tax or the transfer to equity is posted in whole kroner, or taken from another system.
How to find it: Open the General ledger for the accounts you allocate to, for example 8960 and 2050, and compare the amount with the annual result before allocation.
How to fix it
Choose the option that fits:
Does the posting actually belong to the current accounting year? Change the date on the line, and on its counter entries, to a date in the current accounting year.
Does it belong to the previous year, or is the allocation slightly off? Post a correction of the allocation, dated the last day of the accounting year the difference belongs to. For example: credit 8960, debit 2050.
The correction must be dated in the right accounting year. If you post it in the current year, the difference in the opening balance remains.
If you're unsure, check with your accountant or auditor.
Allocation of the result for Norwegian clients
Norwegian clients post the allocation of the annual result themselves, as a voucher dated the last day of the accounting year. With an April start, that's 31 March.
If anything is posted or changed in an accounting year after the allocation has been posted, the allocation must be corrected.
Tip: Lock the accounting period when the year is finished, under Administration → Module settings → Accounting → Lock accounting period. That way nobody can post to the closed year by mistake.
When should you contact us?
If the figures still don't add up, send us:
the name of the client and which accounting year it concerns
the amount that differs, and which account it's on
the voucher number, if you've found a voucher that seems to be the cause