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Trial Balance shows the Total of Income, Expenditure and net Profit / Loss. On exploding any Item (Income / Expenditure),  the underlying Groups and ledgers are shown in tree structure. You may explode any Group to ledger level. You may use the + / - sign at the node to expand  / collapse groups or use Expand / Collapse button.

Groups are shown in Bold and Ledgers are shown in normal font.

 

Profit & Loss Account Button