It appears that I’ve run into an issue when generating reports (e.g., Income Statement) using cash-basis accounting. When viewing a Trial Balance Report, I get an imbalance in Sales.
I’ve identified one specific invoice that was generated in the preceding year (2014), but paid in 2015. If I were to re-edit this invoice and show it generated in 2015, the Sales is properly recorded and reported, and Trial Balance and Income Statement are congruent.
So, my gut suggests that the rules for generating a Trial Balance Report are based on accrual accounting rules, and not cash-basis accounting. All other reports appear to be accurate.
Sorry for not limiting this more specifically so you can more easily repro this issue: I just now ran into this issue as I’m preparing documents for my accountant.
FYI, I’m in the US, and currently running v. 16.2.11 (under Linux, but I don’t think OS is a factor).