The Trial Balance report in ROLLER provides a financial snapshot for a specific day or short date range (up to 31 days). It helps you monitor funds received, deferred revenue, revenue recognized and outstanding balances, supporting accurate reconciliation with your accounting software.
Unlike trend-based reports, the Trial Balance gives you a point-in-time view of financial activity. It summarizes debits (payments collected) and credits (revenue and liabilities) to show where money is coming from and how it's allocated.
When to use the report in ROLLER
Use the report to:
- Review financial activity at a glance – See a daily or short-range summary of funds received, revenue and liabilities.
- Monitor revenue status – Track how much revenue has been deferred, recognized or remains outstanding.
- Reconcile financial records – Identify and resolve discrepancies quickly to keep your accounting accurate.
- View financial activity breakdown – See how payments, redemptions and liabilities are distributed within the selected date range.
Access the report
- From Venue Manager, go to Reports > All reports.
- Search for and select the Trial Balance report.
- Choose a date or date range for the report (up to 31 days). The default is today..
Example:
- If you select December 15 – January 31 (48 days), the report will automatically adjust to show only December 15 – January 14 (31 days from the start date).
- If you select January 1 – January 31 (31 days), no adjustment is needed.
What are debits and credits?
In accounting, each transaction includes a debit and a credit to keep the books balanced:
- Debits (left side) increase assets or expenses
Example: Receiving a guest payment (increases funds/payments received) - Credits (right side) increase liabilities, revenue or equity
Example: Selling a future booking (increases deferred revenue), recognizing revenue when a booking is redeemed (net revenue)
The Trial Balance report in ROLLER isn’t a full accounting ledger, but it follows the same logic:
- Debits represent funds received (cash inflow)
- Credits represent revenue earned or liabilities created (eg deferred revenue)
This structure helps you clearly track payments, redemptions, and balances to support accurate financial reconciliation.
Understanding debits and credits in the report
In the Trial Balance report, debits and credits are listed separately so you can clearly see how funds move through your venue.
- Debits reflect money received — such as guest payments, redeeming gift cards and external, voucher (Groupon) transactions and third-party payments.
- Credits reflect revenue earned or liabilities created — such as recognized net revenue or deferred revenue for future bookings.
ROLLER automatically calculates any difference between total debits and credits. While a balanced report is ideal, occasional imbalances can happen, especially if manual adjustments are made without matching entries. Regular monitoring helps you resolve these issues quickly.
Debits in the Trial Balance report
These represent money received during the selected timeframe. Each line shows where that money came from — payments, redeeming gift cards, deferred revenue recongized.
| Term | Definition |
|---|---|
| Funds Received | Total payments collected across all sales channels (excluding API) and payment methods (excluding Groupon vouchers and third-party payments). This includes taxes, fees and gratuities. Note: Unlike other reports, gratuities are included here because this value reflects all incoming funds — not just booking revenue. |
| Voucher transactions (Groupon) and third-party payments | Payments received from third-party integrations, such as Groupon, Redeam, or Octo. This includes both Groupon voucher transactions and third-party payments (eg Redeam, Tiqets). Only appears if your venue uses one or more of these integrations. |
| Gift Cards Redeemed | The total value of gift card balances redeemed for purchases at your venue (eg tickets, products, food & beverage). This reflects the use of stored value, not new sales. |
| Deferred Revenue Recognized | The total value of prepaid items (eg tickets, passes) that have either been redeemed at POS, or expired without being used. These amounts were previously recorded as liabilities and are now recognized as revenue. |
| Other Deferred Revenue Recognized | Revenue recognized from non-standard sources — such as Groupon vouchers or third-party integrations (eg Redeam, Tiqets) — when the guest redeems their booking in-venue. This reflects the release of liability (from “Other Deferred Revenue”) into earned revenue. |
| Accumulated Accounts Receivable |
The total value of unpaid bookings that have passed their scheduled date and time during the selected period. This represents revenue earned but not yet collected. |
| Gift Cards Discount |
The total value of discounts applied to gift card sales, including:
This helps you track value given away versus actual revenue collected. Note: Manual top-ups added to existing gift cards in Venue Manager are not included. To ensure accurate reporting, always issue new gift cards with No Payment or discounted values. |
Credits in the Trial Balance report
These represent revenue earned, liabilities incurred, and other outgoing financial adjustments for the selected date range.
| Term | Definition |
|---|---|
| Tax Payable | The total tax liability on recognized revenue, grouped by reporting category. This shows how much tax you owe based on revenue earned during the selected period. |
| Net Revenue | Recognized revenue after tax has been deducted, grouped by reporting category. This is the actual revenue you keep once tax is excluded. |
| Accumulated Deferred Revenue | Payments received for future bookings that haven’t yet been redeemed or expired. These funds are recorded as liabilities because the service hasn’t been delivered yet. |
| Accumulated Deferred Revenue (Other) | Deferred revenue created from third-party bookings, such as Groupon vouchers, and payments from third parties (eg Octo, Redeam), which have been paid for but not yet redeemed. These funds are held as a liability until the guest checks in and the revenue is recognized. |
| Cash Variance | The difference between actual cash counted during POS till closure and ROLLER's expected cash total. A negative amount suggests a shortfall; a positive amount suggests surplus cash. |
| Gift Cards Purchased | The total value of gift cards sold during the selected period. These represent future liabilities until the guest redeems the card's value. |
| Gratuity | The total amount of tips received from guests across all payment channels. These are often passed through to staff and are excluded from revenue. |
| Fee Revenue (including tax) | The total amount of fees charged to guests, including any applicable taxes. Examples include online booking fees. |
| Tax on Fees | The total tax amount charged on the processed fees. |
| Accounts Receivable Collected | The tax amount collected specifically on guest fees (not product sales). Useful for jurisdictions that treat fee-related tax separately from product-related tax. |
| Gift Card Discounts Used | The discount value redeemed when guests use complimentary or discounted gift cards. This includes both gift card promo codes and gift cards issued at no cost (eg as a donation or guest recovery). |
Why does the Trial Balance sometimes show a difference?
The Trial Balance report is designed to balance, with total debits (incoming funds) matching total credits (revenue and liabilities). A difference at the bottom of the report means something wasn’t recorded with a matching debit and credit.
Most common cause:
A manual gift card adjustment without a corresponding debit.
Example:
A staff member manually increases a gift card balance in Venue Manager. The guest later uses it for a purchase — but since ROLLER didn’t record any funds received, the report shows recognized revenue without a matching debit entry. This creates an imbalance.
How to avoid it:
Always issue gift cards through proper workflows:
- From POS as complimentary or discounted
- From Venue Manager using No Payment or a discounted amount
- Avoid manual balance adjustments unless absolutely necessary
If a discrepancy remains:
- Review the Detailed Transactions or Revenue Recognition reports
- Contact the ROLLER support team for help investigating
How does the report track deferred revenue?
The report helps you track how deferred revenue (prepaid bookings for future visits) moves in and out of your business during the selected period.
It uses two key lines:
Accumulated Deferred Revenue
- New prepaid bookings for future dates that haven’t been redeemed yet.
- These are added as liabilities — you’ve received payment, but haven’t delivered the service.
Deferred Revenue Recognised
- Revenue from prepaid bookings that were redeemed or expired during the period.
- These move from liability to recognized revenue.
Net Change in Deferred Revenue:
Accumulated Deferred Revenue – Deferred Revenue Recognised = Net Change
- If positive = more future bookings collected than fulfilled = deferred revenue increases
- If negative = more bookings redeemed than sold = deferred revenue decreases
Example:
- Accumulated Deferred Revenue: $5,000
- Deferred Revenue Recognised: $3,000
- Net Change: $2,000 increase in deferred revenue
This means you collected more for future visits than guests used during this timeframe — your liability to deliver services has increased.
Why is the Trial Balance report limited to 31 days?
The 31-day limit ensures that the report stays fast, accurate, and aligned with common accounting practices. Here’s why:
- Performance – The report processes detailed financial data. Shorter date ranges keep it running smoothly and quickly.
- Reconciliation practices – Most venues reconcile records daily, weekly, or monthly. A 31-day cap aligns with how businesses typically close their books.
- Consistency across reports – Other financial reports in ROLLER also follow a monthly pattern, making comparisons easier.
- Balance accuracy – Deferred revenue and liabilities change daily. Limiting the report window helps reduce confusion and ensures clean, reviewable data.