grist-accounting/references/queries.md

SQL Queries and Reports

Common queries and financial report templates.

Contents

• Common Queries
• Financial Reports
  • Balance Sheet
  • Income Statement
  • Trial Balance
  • AP Aging

Common Queries

Unpaid Bills by Vendor

SELECT v.Name, b.BillNumber, b.BillDate, b.Amount, b.AmountDue
FROM Bills b
JOIN Vendors v ON b.Vendor = v.id
WHERE b.Status IN ('Open', 'Partial')
ORDER BY b.DueDate

Bills Summary by Vendor

SELECT v.Name as Vendor, COUNT(b.id) as Bills, SUM(b.Amount) as Total, SUM(b.AmountDue) as Due
FROM Bills b
JOIN Vendors v ON b.Vendor = v.id
GROUP BY v.Name
ORDER BY Total DESC

Account Balances (Non-Zero)

SELECT Code, Name, Type, Balance
FROM Accounts
WHERE Balance != 0
ORDER BY Code

Owner Reimbursement Balance

SELECT Balance FROM Accounts WHERE Code = '2203'

Expense Summary by Account

SELECT a.Code, a.Name, a.Balance
FROM Accounts a
WHERE a.Type = 'Expense' AND a.Balance != 0
ORDER BY a.Balance DESC

Transaction History for Account

SELECT t.Date, t.Description, t.Reference, tl.Debit, tl.Credit
FROM TransactionLines tl
JOIN Transactions t ON tl.Transaction = t.id
WHERE tl.Account = {account_id}
ORDER BY t.Date DESC

Verify All Transactions Balance

SELECT id, Description, Total, IsBalanced
FROM Transactions
WHERE IsBalanced = false

Financial Reports

Balance Sheet

Shows Assets = Liabilities + Equity at a point in time.

Important: Parent accounts roll up child balances. Query only top-level parents (Parent = 0) to avoid double-counting.

-- Assets, Liabilities, Equity (top-level only)
SELECT Code, Name, Type, Balance
FROM Accounts
WHERE Type IN ('Asset', 'Liability', 'Equity')
  AND Parent = 0
ORDER BY Type, Code

-- Net Income (for Equity section)
SELECT
  COALESCE(SUM(CASE WHEN Type = 'Income' THEN Balance ELSE 0 END), 0) -
  COALESCE(SUM(CASE WHEN Type = 'Expense' THEN Balance ELSE 0 END), 0) as NetIncome
FROM Accounts
WHERE Type IN ('Income', 'Expense')
  AND id NOT IN (SELECT DISTINCT Parent FROM Accounts WHERE Parent != 0)

Presentation:

Assets
Cash & Bank Accounts	$X.XX
Accounts Receivable	$X.XX
Total Assets	$X.XX

Liabilities
Accounts Payable	$X.XX
Due to Owner	$X.XX
Total Liabilities	$X.XX

Equity
Retained Earnings	$X.XX
Net Income (Loss)	$X.XX
Total Equity	$X.XX

| Total Liabilities + Equity | $X.XX |

Income Statement

Shows Revenue - Expenses = Net Income for a period.

SELECT Code, Name, Type, Balance
FROM Accounts
WHERE Type IN ('Income', 'Expense')
  AND Balance != 0
  AND id NOT IN (SELECT DISTINCT Parent FROM Accounts WHERE Parent != 0)
ORDER BY Type DESC, Code

Presentation:

Income
Service Revenue	$X.XX
Total Income	$X.XX

Expenses
Software & Subscriptions	$X.XX
Professional Services	$X.XX
Total Expenses	$X.XX

| Net Income (Loss) | $X.XX |

Trial Balance

Lists all accounts with non-zero balances. Debits should equal Credits.

SELECT
  Code,
  Name,
  Type,
  CASE WHEN Type IN ('Asset', 'Expense') THEN Balance ELSE 0 END as Debit,
  CASE WHEN Type IN ('Liability', 'Equity', 'Income') THEN Balance ELSE 0 END as Credit
FROM Accounts
WHERE Balance != 0
  AND id NOT IN (SELECT DISTINCT Parent FROM Accounts WHERE Parent != 0)
ORDER BY Code

Accounts Payable Aging

SELECT
  v.Name as Vendor,
  b.BillNumber,
  b.BillDate,
  b.DueDate,
  b.AmountDue,
  CASE
    WHEN b.DueDate >= strftime('%s', 'now') THEN 'Current'
    WHEN b.DueDate >= strftime('%s', 'now') - 2592000 THEN '1-30 Days'
    WHEN b.DueDate >= strftime('%s', 'now') - 5184000 THEN '31-60 Days'
    ELSE '60+ Days'
  END as Aging
FROM Bills b
JOIN Vendors v ON b.Vendor = v.id
WHERE b.Status IN ('Open', 'Partial')
ORDER BY b.DueDate