Short answer
The final accounts should be traceable to the same accounting record, but presentation mappings, year-end adjustments, comparatives and entity-specific statutory treatment can make a line-by-line comparison look different. Reconcile by mapped totals, not by assuming every nominal appears as a separate statutory line.
What to check first
Why this happens
A trial balance is a nominal-ledger report; statutory accounts are a presentation of that accounting record under the selected framework. Mapping combines and presents nominal balances rather than reproducing the TB layout.
Steps to resolve it
- Run the final trial balance for the accounts period.
- Open the mapping/drill-down for the statutory line that appears different.
- Confirm every relevant nominal is mapped once to the intended destination.
- Review year-end journals and whether the final accounts are using the current finalised accounting position.
- Resolve mapping or source-ledger issues before regenerating or finalising the accounts.
What to avoid
Frequently asked questions
Should total net assets agree between the TB and statutory accounts?
The underlying accounting position should reconcile, subject to correct mapping and statutory presentation. Individual lines can be grouped differently.
Can mapping cause a difference?
Yes. An unmapped, incorrectly mapped or duplicated presentation mapping can make the statutory output appear inconsistent with the ledger.
Can I finalise while the accounts do not reconcile?
The discrepancy should be resolved through the review and readiness checks before finalisation.