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Question:

Why In the trial balance, there are different balances on the Profit/Loss account (red/black values)?

If the company has made a profit by the end of the year, is it correct that it shows profit in red (minus) in the balance sheet?

FirstBit Hotline Knowledge base > Profit/Loss Account Balances in Red vs Black in the Trial Balance > image2026-4-24_13-7-51.png

Answer:

The redness in the balance sheet for the Profit/Loss account (PL Account) is not a methodological error:

If the account type is Cr - a credit balance is formed (profit in black, loss in red with a minus),

If the account type is Dr - the amount is formed by the debit balance (loss in black, profit with a minus in red),

If the account has the Dr/Cr setting - the amount will be formed either by Debit or by Credit (black) depending on the result.

If you are confused by the red color amounts in the Trial Balance , you can change the account type to Dr/Cr for 8010000 Profit/Loss account

FirstBit Hotline Knowledge base > Profit/Loss Account Balances in Red vs Black in the Trial Balance > image2026-4-24_13-8-57.png

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