Accounting items

Reviewing a manual entry

In Add journal entry, complete the date, description and lines using the supporting document. The required relationship is: total debits = sum of debit lines = sum of credit lines = total credits.

Saving keeps the entry as a draft until confirmation and posting. A posted entry is not overwritten: use reversal, with an open period, correction date, reason and review of the reversing entry.

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• The supporting document, detailed computation and entry justification.
• The accounts and subsidiary accounts applicable to the transaction.

Completing and checking data

1. Check whether the transaction already has a source that can generate the draft to avoid duplication.
   • Draft sources
2. Use ‘Add journal entry’ and enter the date, explanation and accounting lines. Select accounts and amounts from the supporting documents.
3. Check that total debits equal total credits, save the draft and review classification before posting.
   • Draft notes
4. After posting, track the entry in account ledgers and the trial balance. If there is an error, retain the original and follow the reversal process.
   • Posted and reversal notes

The adjustment is supported, balanced and verifiable in the ledger.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules

Related resources

• Accounting app guides
• Trial balance
• Account sheet
• the big book
• Journal Register
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You have a RON 300 transaction supported by a document, for which you use a manual entry. Enter the date, description, accounts and subaccounts based on its economic nature, check that debits equal credits and confirm the draft. Before posting, check whether the same source has already produced an entry.

Frequently asked questions and solutions

The adjustment duplicates an invoice or payment.

Find the source in the ledger and compare the amount and date. Correct the duplicate draft or reverse the posted entry with supporting evidence; do not offset it with another unsupported entry.

The entry is balanced, but the amount is in the wrong account. How should I check?

Compare the supporting document, partner and debit and credit accounts, including subaccounts. Debit-credit equality checks balance rather than classification. Correct a draft before posting; for a posted entry, check reversal and reposting and its link to the original.