How Account Balances Appear in General Ledger and Job Costing Reports

In the Balance column of Sage 50General Ledgerand job costingreports, credit amounts are shown as negative numbers, and debit amounts are shown as positive. This may not seem logical, but it is the way many accounting systems differentiate between debit and credit balances.

In the following example, a General Ledger Detail report, note that the accounts receivable account reflects debit (positive) balances while the retained earnings account reflects credit (negative) balances.