From GLMAST'R ( ODBC - AL90DMST )

Field [AcctType] = "B" => Equity or Liability
Field [AcctType] = "R" => Retained Earnings
Field [AcctType] = "I" => Income or Expense

In a well formatted GL Account Structure the [Acct] field should be an indicator between the Equity/Liability and Income/Expense.

The [AcctSign] field should also offer a "hint".

However, Adagio does not force the user to structure their chart or set the [AcctGroups] and [AcctSign] fields.

Yes to using G/L Account Net Changes table for the Trial Balance.

Home Currency [HomeCurr] is a field in the Company Profile ( ODBC - AL90DGLO ). All values from the G/L Account Net Changes and G/L Account Master are in [HomeCurr]