Check your books before audit

A trial balance is the list of all your account balances. If it does not balance, or if it balances but contains wrong entries, every report built on it will be wrong. We review it before it causes trouble.

  • Best forCompanies preparing for audit or closing
  • You getA reviewed trial balance with a list of corrections
  • WhereKarachi office and online across Pakistan
  • HoursMon to Sat, 10 am to 6 pm

What is a trial balance?

It lists every ledger account with its debit or credit balance. Total debits must equal total credits. It is the base for your profit and loss statement and balance sheet.

A trial balance can balance and still be wrong, for example when an expense is booked as an asset. That is why a review matters.

Trial balance review before audit, explained

A trial balance lists every account with its debit or credit balance. If the totals do not match, something in the books is wrong. Reviewing it before an audit lets you fix problems on your own terms.

We check totals, look for unusual or stuck balances, test key accounts against supporting documents and prepare a short list of corrections. Your auditor gets a cleaner start and you face fewer last-minute questions.

Signs you need this service

  • The totals do not match

    Debits and credits differ and nobody knows where.

  • It balances but looks wrong

    Profit seems too high or too low for what actually happened.

  • Opening balances changed

    This year's start does not match last year's end.

  • Audit is coming

    You want to find problems before the auditor does.

What is included

  • Debits equal credits

    Totals checked and any difference traced.

  • Correct categories

    Expenses, assets and liabilities in the right place.

  • Odd entries

    Missing, duplicate or unusual entries flagged.

  • Balances agreed

    Bank, receivable and payable balances matched to records.

  • Opening balances

    Matched with last year's closing balances.

  • Adjustments

    Period-end adjustments identified.

How it works

  1. 1

    Send

    You share your ledger or trial balance.

  2. 2

    Review

    We test it against the checks above.

  3. 3

    Correct

    We fix or report each issue.

  4. 4

    Confirm

    You receive the reviewed trial balance and a list of changes.

What you receive

DeliverableWhat it shows
Reviewed trial balanceThe corrected list of balances
Issues logEach problem found, with its cause
Adjusting entriesEntries needed to correct the books
Open questionsItems we need you to confirm

Who this service suits

  • Companies before audit
  • Businesses before year-end closing
  • Owners applying for a loan
  • Firms after a change of accountant or software

Trial Balance Review for every type of business in Pakistan

Trial Balance Review from NumberCraft Consulting is built around how your sector actually trades. Open any of the 13 industries to see the typical issues and exactly what you receive.

Request a free quote
GTGeneral Trading CompaniesView details

Trial Balance Review for general trading companies. Before audit, we test the balances linked to stock, purchases and sales margins. General trading companies buy a wide range of goods from local and overseas suppliers and sell to retailers, contractors and walk-in buyers. With many products, suppliers and customers, accounting must follow stock, credit and margin together.

Typical issues
  • Stock and books do not match
  • Margins hidden by mixed products
  • Supplier and customer balances pile up
You receive
  • A reviewed trial balance with a list of corrections
  • Stock valuation and movement
  • Margin by product group
  • Supplier and customer aging

General Trading Companies accounting in Pakistan · Request a quote

WDWholesale & DistributionView details

Trial Balance Review for wholesale & distribution. Before audit, we test the balances linked to credit customers and godown stock. Wholesalers and distributors move bulk stock through godowns and routes, selling mostly on credit. Cash flow depends on how quickly customers pay, so receivables and stock turnover need constant attention.

Typical issues
  • Large credit balances
  • Stock across godowns
  • Discounts and schemes
You receive
  • A reviewed trial balance with a list of corrections
  • Customer aging and credit limits
  • Stock by godown
  • Route and scheme profitability

Wholesale & Distribution accounting in Pakistan · Request a quote

RSSmall Retail Chains & Departmental StoresView details

Trial Balance Review for small retail chains & departmental stores. Before audit, we test the balances linked to branch sales and daily cash. Retail chains and departmental stores sell hundreds of items across counters and branches every day. The books must combine cash, card and wallet sales with stock and branch expenses.

Typical issues
  • Many branches, many numbers
  • Daily cash, card and wallet sales
  • Shrinkage and stock loss
You receive
  • A reviewed trial balance with a list of corrections
  • Branch-wise profit and loss
  • Daily sales reconciliation
  • Stock shrinkage report

Small Retail Chains & Departmental Stores accounting in Pakistan · Request a quote

FDFMCG DistributorsView details

Trial Balance Review for fmcg distributors. Before audit, we test the balances linked to claims, schemes and thin margins. FMCG distributors work on thin margins, fast stock turnover and regular claims from principal companies. A small pricing or discount error can remove a month of profit.

Typical issues
  • Thin margins
  • Company claims and incentives
  • Expiry and returns
You receive
  • A reviewed trial balance with a list of corrections
  • Brand-wise margin
  • Claims and incentives register
  • Expiry and returns summary

FMCG Distributors accounting in Pakistan · Request a quote

CCCleaning Chemicals TradingView details

Trial Balance Review for cleaning chemicals trading. Before audit, we test the balances linked to repacking costs and institutional credit. Cleaning chemicals traders buy in bulk, repack into smaller sizes and sell to hotels, factories, offices and retailers. Costing must reflect each pack size, and institutional buyers often pay late.

Typical issues
  • Repacking changes unit costs
  • Institutional credit
  • Wastage and spillage
You receive
  • A reviewed trial balance with a list of corrections
  • Cost per litre and per pack
  • Institutional customer aging
  • Wastage and stock variance

Cleaning Chemicals Trading accounting in Pakistan · Request a quote

MEMobile & Electronics AccessoriesView details

Trial Balance Review for mobile & electronics accessories. Before audit, we test the balances linked to small items and daily cash sales. Mobile and electronics accessories sellers handle thousands of small items with quick price changes and mostly cash sales. Clean item records and daily cash checks protect margins.

Typical issues
  • Thousands of small items
  • Quick price changes
  • Cash-heavy sales
You receive
  • A reviewed trial balance with a list of corrections
  • Item-wise margin
  • Daily cash and bank reconciliation
  • Fast and slow stock list

Mobile & Electronics Accessories accounting in Pakistan · Request a quote

APAuto Spare Parts DealersView details

Trial Balance Review for auto spare parts dealers. Before audit, we test the balances linked to part-wise stock and supplier credit. Auto spare parts dealers stock many brands, grades and part numbers sourced locally and from imports. Money gets tied up in slow-moving parts, so stock and supplier balances need close tracking.

Typical issues
  • Many part numbers
  • Slow-moving stock
  • Supplier credit
You receive
  • A reviewed trial balance with a list of corrections
  • Slow-moving stock report
  • Supplier ledger reconciliation
  • Margin by brand and source

Auto Spare Parts Dealers accounting in Pakistan · Request a quote

SOStationery & Office SuppliesView details

Trial Balance Review for stationery & office supplies. Before audit, we test the balances linked to seasonal stock and corporate billing. Stationery and office supplies businesses serve shoppers, schools and corporate buyers, with demand that peaks in certain seasons. Records must separate counter sales from invoiced corporate orders.

Typical issues
  • Seasonal demand
  • Corporate credit
  • Many low-value items
You receive
  • A reviewed trial balance with a list of corrections
  • Seasonal sales comparison
  • Corporate billing and aging
  • Category margins

Stationery & Office Supplies accounting in Pakistan · Request a quote

BHBuilding Materials & HardwareView details

Trial Balance Review for building materials & hardware. Before audit, we test the balances linked to contractor credit and heavy stock. Building materials and hardware dealers sell heavy goods to contractors and builders, often on staged payments. Long credit cycles and rate changes make cash flow and stock valuation critical.

Typical issues
  • Project credit
  • Heavy stock
  • Price swings
You receive
  • A reviewed trial balance with a list of corrections
  • Contractor and project ledgers
  • Stock valuation at current cost
  • Expected collections

Building Materials & Hardware accounting in Pakistan · Request a quote

ITComputer & IT Equipment TradingView details

Trial Balance Review for computer & it equipment trading. Before audit, we test the balances linked to import costs and warranty returns. Computer and IT equipment traders import or buy locally, sell to corporate and retail customers and handle warranty returns. Freight, clearing and other charges must be added to item cost to see true margin.

Typical issues
  • Import costs
  • Warranty and returns
  • Corporate credit
You receive
  • A reviewed trial balance with a list of corrections
  • Landed cost per shipment
  • Warranty and returns tracking
  • Corporate receivables aging

Computer & IT Equipment Trading accounting in Pakistan · Request a quote

FTFurniture TradingView details

Trial Balance Review for furniture trading. Before audit, we test the balances linked to custom orders and customer advances. Furniture traders and makers sell large, often custom orders that customers pay for in parts. Advances must be recorded correctly and each order needs its own cost and margin.

Typical issues
  • Advance payments
  • Custom orders
  • Slow stock
You receive
  • A reviewed trial balance with a list of corrections
  • Order-wise profit
  • Customer advances register
  • Showroom stock review

Furniture Trading accounting in Pakistan · Request a quote

ECE-commerce & Online SellersView details

Trial Balance Review for e-commerce & online sellers. Before audit, we test the balances linked to COD, marketplace payouts and returns. Online sellers earn through marketplaces, social media and their own sites, with payments arriving from couriers and platforms after fees. Accurate books must reconcile each payout to its orders.

Typical issues
  • COD and courier settlements
  • Marketplace fees
  • High returns
You receive
  • A reviewed trial balance with a list of corrections
  • Payout reconciliation
  • Profit per order after fees
  • Returns and restocking report

E-commerce & Online Sellers accounting in Pakistan · Request a quote

ADAdvertising & Digital Marketing AgenciesView details

Trial Balance Review for advertising & digital marketing agencies. Before audit, we test the balances linked to retainers, ad spend and overseas receipts. Advertising and digital marketing agencies earn from retainers and projects while managing client ad budgets. Revenue timing, pass-through spend and overseas payments must be recorded clearly.

Typical issues
  • Retainers and projects
  • Ad spend pass-through
  • Foreign-currency receipts
You receive
  • A reviewed trial balance with a list of corrections
  • Client-wise profitability
  • Ad spend vs agency income
  • Billing and collections schedule

Advertising & Digital Marketing Agencies accounting in Pakistan · Request a quote

Trial Balance Review in Karachi, Lahore, Islamabad and across Pakistan

We are based in Karachi and serve clients in every major city. Open your city to see the local areas and industries we support.

Request a free quote
KAAccounting in KarachiSaddar, Jodia Bazar and Bolton Market

Trial Balance Review in Karachi. Karachi is Pakistan’s largest commercial city and main port, home to trading, distribution, retail and industrial businesses. We support Karachi businesses with a reviewed trial balance with a list of corrections.

Areas: Saddar, Jodia Bazar and Bolton Market, DHA and Clifton, Shahrah-e-Faisal and DACHS and Gulshan-e-Iqbal and North Nazimabad. Industries: General Trading Companies, Wholesale & Distribution, Cleaning Chemicals Trading.

Visit our Karachi office or work online. Full Karachi page

LAAccounting in LahoreGulberg and Main Boulevard

Trial Balance Review in Lahore. Lahore is a major centre for wholesale trade, retail, manufacturing and a growing digital and agency scene. We support Lahore businesses with a reviewed trial balance with a list of corrections.

Areas: Gulberg and Main Boulevard, DHA and Johar Town, Model Town and Garden Town and Hall Road and Mozang. Industries: Wholesale & Distribution, Mobile & Electronics Accessories, Auto Spare Parts Dealers.

We serve Lahore clients online with cloud software, video calls and secure document sharing. Full Lahore page

ISAccounting in Islamabad & RawalpindiBlue Area and F-6/F-7

Trial Balance Review in Islamabad & Rawalpindi. Islamabad and Rawalpindi combine corporate offices, IT firms, contractors, traders and service businesses. We support Islamabad & Rawalpindi businesses with a reviewed trial balance with a list of corrections.

Areas: Blue Area and F-6/F-7, I-9 and I-10 industrial areas, Bahria Town and DHA and Saddar and Raja Bazaar, Rawalpindi. Industries: Computer & IT Equipment Trading, Advertising & Digital Marketing Agencies, Building Materials & Hardware.

We serve Islamabad & Rawalpindi clients online with cloud software, video calls and secure document sharing. Full Islamabad & Rawalpindi page

FAAccounting in FaisalabadSusan Road and D Ground

Trial Balance Review in Faisalabad. Faisalabad is known for textiles and garments, with many traders, suppliers and small manufacturers. We support Faisalabad businesses with a reviewed trial balance with a list of corrections.

Areas: Susan Road and D Ground, Peoples Colony, Eight Bazaars and Clock Tower and Jaranwala Road and Millat Chowk. Industries: General Trading Companies, Wholesale & Distribution, Furniture Trading.

We serve Faisalabad clients online with cloud software, video calls and secure document sharing. Full Faisalabad page

MUAccounting in MultanCantt and Gulgasht

Trial Balance Review in Multan. Multan is a key trading and agricultural hub in southern Punjab, with growing retail and distribution. We support Multan businesses with a reviewed trial balance with a list of corrections.

Areas: Cantt and Gulgasht, Bosan Road, Hussain Agahi and Chowk Bazaar and Vehari Road. Industries: Wholesale & Distribution, FMCG Distributors, Building Materials & Hardware.

We serve Multan clients online with cloud software, video calls and secure document sharing. Full Multan page

PEAccounting in PeshawarSaddar and University Road

Trial Balance Review in Peshawar. Peshawar is a major trading city linked to regional commerce, with busy markets and distributors. We support Peshawar businesses with a reviewed trial balance with a list of corrections.

Areas: Saddar and University Road, Hayatabad, Karkhano Market and Qissa Khwani Bazaar. Industries: Mobile & Electronics Accessories, General Trading Companies, Wholesale & Distribution.

We serve Peshawar clients online with cloud software, video calls and secure document sharing. Full Peshawar page

QUAccounting in QuettaJinnah Road

Trial Balance Review in Quetta. Quetta is Balochistan’s commercial centre, with trading, distribution and retail businesses serving the province. We support Quetta businesses with a reviewed trial balance with a list of corrections.

Areas: Jinnah Road, Zarghoon Road, Sariab Road and Satellite Town. Industries: General Trading Companies, Wholesale & Distribution, Small Retail Chains & Departmental Stores.

We serve Quetta clients online with cloud software, video calls and secure document sharing. Full Quetta page

HYAccounting in HyderabadLatifabad

Trial Balance Review in Hyderabad. Hyderabad is Sindh’s second-largest city, with traders, distributors and retailers close to Karachi. We support Hyderabad businesses with a reviewed trial balance with a list of corrections.

Areas: Latifabad, Qasimabad, Hirabad and Saddar. Industries: Wholesale & Distribution, Small Retail Chains & Departmental Stores, FMCG Distributors.

We serve Hyderabad clients online with cloud software, video calls and secure document sharing. Full Hyderabad page

SIAccounting in SialkotSialkot Cantt

Trial Balance Review in Sialkot. Sialkot is known for sports goods, surgical instruments and leather, alongside local suppliers and traders. We support Sialkot businesses with a reviewed trial balance with a list of corrections.

Areas: Sialkot Cantt, Paris Road, Kashmir Road and Daska Road. Industries: General Trading Companies, Wholesale & Distribution, E-commerce & Online Sellers.

We serve Sialkot clients online with cloud software, video calls and secure document sharing. Full Sialkot page

GUAccounting in GujranwalaSatellite Town

Trial Balance Review in Gujranwala. Gujranwala is a busy industrial and trading city, known for manufacturing, appliances and food processing. We support Gujranwala businesses with a reviewed trial balance with a list of corrections.

Areas: Satellite Town, Model Town and Wapda Town, GT Road and Small Industries Estate. Industries: Wholesale & Distribution, Building Materials & Hardware, Furniture Trading.

We serve Gujranwala clients online with cloud software, video calls and secure document sharing. Full Gujranwala page

Frequently asked questions

What if the trial balance does not match?

We trace the difference to its source and correct or report it.

Do you need access to my software?

Preferably. An export of your ledger also works.

When should I get a review?

Before audit, before year-end closing, or any time your numbers feel wrong.

Can a trial balance be wrong even if it balances?

Yes. Wrong categories, missing entries and duplicates can all leave the totals equal. We check for those too.

How is this different from an audit?

An audit is an independent opinion on your statements. A trial balance review is a practical check that helps you fix your books before that happens.