9. Reports

NkapBooks provides a comprehensive suite of financial and inventory reports that give you real-time visibility into your business performance. Every report is generated from the underlying double-entry ledger entries and stock ledger entries, ensuring accuracy and auditability.

9.0 Report Architecture

All reports in NkapBooks are built on a common architecture that provides consistent behavior across the entire reporting suite.

Base Report Class

Every report extends the abstract Report base class, which provides:

Report Hierarchy

Report (base)
├── LedgerReport (accounting entries)
│   ├── GeneralLedger
│   └── AccountReport (financial statements)
│       ├── ProfitAndLoss
│       ├── BalanceSheet
│       └── TrialBalance
├── StockLedger (inventory entries)
│   └── StockBalance
└── BaseGSTR (GST reports)
    ├── GSTR1
    └── GSTR2

Report Page UI

The report page consists of three main sections:

Accessing Reports

Reports are accessed from the sidebar under Reports, or via direct URL:

You can also navigate to a specific report with pre-set filters by passing query parameters:

9.1 General Ledger

The General Ledger is the most detailed financial report. It shows a chronological list of every accounting ledger entry in the system — every debit and credit created by invoices, payments, journal entries, shipments, and purchase receipts.

Data Source

The General Ledger reads directly from the AccountingLedgerEntry table. Each row represents one side of a double-entry transaction:

Filters

Columns

Grouping Behavior

When Group By is set to anything other than "None":

1. Entries are grouped by the selected field (Party, Account, or Reference).
2. Each group ends with an italicized Total row showing the sum of debits, credits, and net balance for that group.
3. A blank spacer row separates each group.

Closing Row

Every General Ledger report ends with a bold Closing row that shows:

• Total Debit: Sum of all debit entries
• Total Credit: Sum of all credit entries
• Net Balance: Total Debit − Total Credit

Auto-Refresh

The General Ledger automatically detects when AccountingLedgerEntry records are created or deleted and sets a refresh flag. The next time you view the report, it will re-fetch the latest data.

Workflow Example

Scenario: You want to see all transactions for customer "Acme Corp" in the last quarter.

1. Navigate to Reports → General Ledger
2. Set Party = "Acme Corp"
3. Set From Date to the start of the quarter
4. Set To Date to the end of the quarter
5. Optionally set Group By = "Reference" to see entries grouped by invoice/payment
6. Click Export → CSV to download the data for your records

9.2 Profit & Loss Statement

The Profit & Loss Statement (also called Income Statement) shows your business's revenue minus expenses over a defined period. It answers the question: "Did we make money or lose money during this period?"

Data Source

The Profit & Loss report reads from AccountingLedgerEntry and filters to accounts with root types Income and Expense only.

Root Types

Filters

The Profit & Loss shares the AccountReport filter set:

Report Structure

The Profit & Loss report displays data in the following order:

1. Income accounts — hierarchical tree of all income accounts with period balances
2. Total Income (Credit) — bold summary row summing all income
3. (empty row)
4. Expense accounts — hierarchical tree of all expense accounts with period balances
5. Total Expense (Debit) — bold summary row summing all expenses
6. (empty row)
7. Total Profit — bold row showing Income − Expenses, color-coded:
   • 🟢 Green if positive (profit)
   • 🔴 Red if negative (loss)

Columns

The number and labels of period columns depend on the Periodicity and Count settings. Each column header displays the end date of that period.

Account Hierarchy

Accounts are displayed in a tree structure:

• Root-level accounts (bold) — e.g., "Income", "Direct Income"
• Sub-accounts (indented) — e.g., "Sales", "Service Revenue"
• Leaf accounts — the actual accounts where transactions are posted

Group accounts show the sum of all their children. When Hide Group Amounts is checked, only leaf accounts display values.

Period Comparison

The key power of the P&L report is period comparison:

• Set Periodicity = "Monthly" and Count = 12 to see a full year month by month
• Set Periodicity = "Yearly" with Based On = "Fiscal Year" to compare this year vs. last year
• Set Consolidate Columns to see a single total for the entire date range

9.3 Balance Sheet

The Balance Sheet provides a snapshot of your company's financial position at a specific point in time. It follows the fundamental accounting equation:

Assets = Liabilities + Equity

Data Source

The Balance Sheet reads from AccountingLedgerEntry and filters to accounts with root types Asset, Liability, and Equity.

Root Types

Filters

The Balance Sheet uses the same AccountReport filter set as Profit & Loss:

Report Structure

The Balance Sheet displays three sections in order:

1. Asset accounts — hierarchical tree with period balances
   • Total Asset (Debit) — bold summary row
2. (empty row)
3. Liability accounts — hierarchical tree with period balances
   • Total Liability (Credit) — bold summary row
4. (empty row)
5. Equity accounts — hierarchical tree with period balances
   • Total Equity (Credit) — bold summary row

Verification Rule

A correctly balanced set of books will always show:

Total Assets = Total Liabilities + Total Equity

If these don't balance, it indicates an issue with your chart of accounts setup or unbalanced journal entries (which NkapBooks prevents by design).

Columns

9.4 Trial Balance

The Trial Balance lists every account in your chart of accounts along with its opening balance, period activity (debits and credits), and closing balance. It is the primary verification tool to ensure your books are balanced.

Data Source

The Trial Balance reads from AccountingLedgerEntry and includes all five root types: Asset, Liability, Income, Expense, and Equity.

Filters

Date Range Logic

The Trial Balance divides time into three ranges:

Columns

Verification

The Trial Balance serves as a verification tool:

• Total Opening Debits should equal Total Opening Credits
• Total Period Debits should equal Total Period Credits
• Total Closing Debits should equal Total Closing Credits

If any of these don't balance, there may be data integrity issues.

Account Hierarchy

Like the P&L and Balance Sheet, accounts are displayed in a tree structure grouped by root type:

1. Asset accounts
2. Liability accounts
3. Income accounts
4. Expense accounts
5. Equity accounts

Each section is separated by an empty row.

Default Date Range

If no dates are specified, the Trial Balance defaults to the current fiscal year:

• From Date: Fiscal year start
• To Date: Fiscal year end minus one day

9.5 Stock Ledger

The Stock Ledger is the most detailed inventory report. It shows a chronological log of every stock transaction — every item movement, shipment, purchase receipt, and adjustment — with running balances and valuation.

Data Source

The Stock Ledger reads from the StockLedgerEntry table and computes valuation using the configured method (FIFO or Moving Average).

Schema — StockLedgerEntry

Computed Fields

The Stock Ledger computes additional fields using a stock queue (FIFO) or moving average algorithm:

Filters

Columns

Grouping Behavior

When Group By is set to Item or Location:

1. Entries are grouped by the selected field.
2. Groups are separated by blank spacer rows.
3. Row numbering continues sequentially across groups.

Valuation Methods

The Stock Ledger uses the valuation method configured in Inventory Settings:

The valuation is computed using a stock queue per item-location-batch combination. Each queue tracks individual stock lots with their rates and quantities.

Auto-Refresh

The Stock Ledger watches for changes to StockLedgerEntry records (creation, deletion, and bulk deletion from cancellations) and automatically flags the report for refresh.

9.6 Stock Balance

The Stock Balance report shows the current stock position for all items across all locations. Unlike the Stock Ledger (which shows every transaction), the Stock Balance shows summarized quantities and values — making it ideal for inventory audits and reorder planning.

Relationship to Stock Ledger

The Stock Balance extends the Stock Ledger class and reuses its data-fetching logic. It processes the same StockLedgerEntry data but aggregates it into summary rows per item-location-batch combination.

Filters

Columns

Balance Calculation

For each item-location-batch combination:

Show Zero Quantity

When Show Zero Quantity is enabled, the report:

1. Includes item-location combinations that exist but have a zero balance.
2. Additionally queries all items with trackItem = true and all locations, then adds rows for combinations that have no stock ledger entries at all — useful for identifying items you stock but have never purchased.

Inline Inventory Adjustment

The Stock Balance report has a unique inline adjustment feature not found in other reports:

How It Works

1. Click the Inventory Adjustment button in the report header.
2. The report enters adjustment mode — the Balance Qty. column becomes editable.
3. Click on any Balance Qty. cell and type a new quantity.
4. Modified rows are tracked (shown with a counter in the header).
5. Click Apply Adjustments (N) where N is the number of modified rows.
6. A confirmation dialog appears showing:
   • Item, location, and batch for each adjustment
   • Current quantity vs. new quantity
   • Quantity difference
   • A Reason field (required) and optional Remarks
7. On confirmation, NkapBooks automatically creates Inventory Adjustment documents:
   • One document per location (adjustments are grouped by location)
   • Items with positive differences get positive quantities (stock increase)
   • Items with negative differences get negative quantities (stock decrease)
   • Documents are immediately submitted

Adjustment Workflow

Cancel Adjustment Mode

Click Cancel to exit adjustment mode without making any changes. All pending edits are discarded. Changing any filter while in adjustment mode also clears all pending edits.

9.7 GSTR-1 (India)

The GSTR-1 report is designed for Indian businesses that need to file their outward supplies return with the GST portal. It auto-populates data from submitted Sales Invoices.

Data Source

GSTR-1 reads from submitted, non-cancelled Sales Invoices within the selected date range. For each invoice, it:

1. Fetches the invoice details (date, amounts, taxes).
2. Looks up the Party record for GSTIN and address information.
3. Determines the Place of Supply from the party's address or GSTIN prefix.
4. Calculates whether the supply is intra-state or inter-state based on the company's GSTIN.
5. Computes tax amounts (IGST, CGST, SGST) from the invoice's tax entries.

Transfer Types

Filters

Columns

JSON Export (GST Portal Format)

The GSTR-1 supports a special JSON export format compatible with the GST portal:

The exported JSON includes:

• GST version identifier
• Company GSTIN
• Filing period (month/year)
• Transfer-type-specific data arrays

9.8 GSTR-2 (India)

The GSTR-2 report covers inward supplies — purchases from suppliers. It auto-populates data from submitted Purchase Invoices.

Data Source

GSTR-2 reads from submitted, non-cancelled Purchase Invoices within the selected date range.

Transfer Types

GSTR-2 only supports the B2B transfer type (purchases are always from registered businesses with GSTIN).

Filters

Same as GSTR-1: Transfer Type, Place, From Date, To Date.

Columns

Same column structure as GSTR-1 but populated with purchase invoice data instead of sales invoice data.

JSON Export

The GSTR-2 JSON export follows the same format as GSTR-1 B2B data but sourced from purchase invoices. The export includes supplier GSTIN and itemized purchase details.

9.9 Report Features

Export Options

Every report in NkapBooks supports two export formats:

CSV Export

JSON Export

The JSON export structure:

Print View

Every report has a dedicated print view accessible via:

• The printer icon (🖨️) in the report header
• Keyboard shortcut Ctrl+P (or ⌘+P on macOS)
• Direct URL: /report-print/:reportName

The print view:

• Renders the report in a clean, printer-friendly layout
• Removes interactive elements (filters, buttons)
• Preserves the current filter state
• Can be printed directly or saved as PDF via the browser's print dialog

Pagination

Reports with large datasets (GeneralLedger, StockLedger, StockBalance, GSTR-1, GSTR-2) enable pagination:

Clickable Links

Many report cells are clickable links that navigate to the related document:

Color Coding

Reports use color to highlight important values:

Role-Based Access

Report access can be controlled via role permissions:

9.10 Report Summary

Financial Reports Comparison

Inventory Reports Comparison