The whole purpose of a Balance sheet ( a standard accounting report) is
to present the balance state of the specified accounts at a specific
point in time. 

Of necessity they include the sums of all debit and credit transactions
from when the books were opened until the selected date for all Asset
Liability and Equity accounts  excepting the temporary Income and
Expense accounts. They also include any subaccounts although subaccount
results may not necessarily be shown depending on the level selected
for display in the preferences. 
Any filtering of transactions will invalidate the purpose of that
report. 

Similarly the P&L report is a standard accounting report. It also
necessarily includes all transactions to all income and expense
accounts for the entity. Changing that could invalidate its use in
statutory reporting.

If you need something else then create a custom report.


On Tue, 2026-07-28 at 08:12 +1000, flywire wrote:
> Michael,
> 
> You are correct that the Balance Sheet and P&L reports report account
> balances and allow account selection. However, those balances are
> built
> directly from underlying transactions.
> 
> The core limitation is that these statements expose account-level
> selection, but completely lack transaction-level filtering.
> 
> In database terms it would need to function like this:
> SELECT account_balance = SUM(transaction.amount) WHERE
> transaction_filter;
> 
> Currently, these reports completely ignore the WHERE clause for
> individual
> transactions.
> 
> While the Transaction Report with "Subtotals only" can apply these
> filters
> and show account balances, it cannot sort the results the same as the
> Balance Sheet and P&L reports.
> 
> Regards
> 
> > 
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