FBL3N lets you trace G/L account balances through their line items. Each posting has a document, date, account, debit or credit amount and source reference. A net balance is useful, but the source lines tell you whether the balance came from the intended business process. Two errors can offset and leave an apparently reasonable total.
This client displays Amount as debit minus credit. Asset and expense increases are usually positive; payable and revenue increases are usually negative in that signed measure. Keep the report's sign convention when reconciling to another view. These tasks filter accounts and inspect the document trail. The same records are available through the Fiori journal-analysis view, so interface choice doesn't change the underlying ledger.