Why is an unrealized gain or loss account not showing up in the trial balance or chart of accounts. Only on the profit and loss. It is related to A/R invoices in USD

Hi mmohan-mac-ca-co,

Welcome to Community!  I'd be happy to assist you with locating the unrealized gain or loss account and provide more information with the associated reports in QuickBooks Online.

Unrealized foreign exchange gains or losses are only realized after transactions have been marked as paid.  QuickBooks Online shows the home currency adjustment as unrealized gain or loss and the bank account is realized foreign exchange gain or loss.  These are not reflected on the Trial Balance or in the General Ledger. 

To see the most accurate unrealized gain or loss amounts in reports, revalue the currency first.  To do this, go to the Gear icon in the top right corner of the dashboard, click on Currencies, in the Action column, click on the drop-down arrow to revalue the currency or select Edit Currency Exchange to choose a Market Rate or Your Rate.  The reports that show the information are;  Profit and Loss, Balance sheet, Customer Balance Detail, Supplier Balance Detail and Statement of Cash Flows.

For the Customer or Supplier Balance Detail reports, you'll need to do some customizing by following these steps:

1. From the Reports center, search either report and then click on Customize at the top

2. In the customize window, open the Rows/Columns section and scroll down the list to select Unrealized Gain or Loss

3.  In the Aging section, under Aging Method, choose Report Date and click Run Report

To show more detail, such as Revalued Open Balance or Exchange Rate columns, click on the small Gear icon at the top of the report and then Show more.  Checkbox the items to be added to your report.

If you have any additional questions or require further assistance, please feel free to reach back out.  We'd be glad to help!