Trial balance

Balances and movements

The net balance relationship is: closing balance = opening balance + debit movements − credit movements. A net debit balance is positive and a net credit balance is negative; check the separate debit/credit presentation in the report.

For an opening debit balance of RON 1,000, debit movements of RON 300 and credit movements of RON 200, the closing balance is RON 1,100 debit.

Reviewing the report

Search and filters change the displayed rows; filters do not change the official control totals. Compare the period and accounts before comparing the report with account ledger reports. The export retains the table's selection and order.

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

• Prepare previous trial balance, period entries and detailed schedules.

Completing and checking data

1. Select the company, period and relevant account, partner, item or warehouse filter. Check that all documents required for the period are finalized.
2. Under ‘Trial balance’, compare opening balances, debit and credit turnover and closing balances with the supporting records.
3. Compare debit and credit totals, then verify every balance against documents. A balanced trial balance does not rule out incorrect classification or amounts.
4. For a difference, open the source records and check the document and entry. Correct through the appropriate workflow, then return and compare totals again.
   • Open sources requiring review
5. Retain the verified report with explanations of significant differences. Use its total in returns only after reconciling it with the form's requirements.

Report amounts are explained and can support accounting and tax checks.

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
• Accounting items
• Account sheet
• the big book
• Journal Register
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

A customer’s account has a RON 1,000 opening balance, RON 500 in new invoices and RON 300 in receipts. The supported balance is RON 1,200. Compare the subaccount and trial balance totals; equal debits and credits do not prove the correct partner was chosen.

Frequently asked questions and solutions

The total differs between two pages.

Compare the company, period, currency, filters and status of included documents or entries. Identify the difference by document or account before concluding that a report is incorrect.

Totals are equal, but a partner balance seems wrong. What should I check?

Follow the partner’s subaccount and documents, opening balance, invoices, receipts or payments and corrections. Compare the same period and currency. An entry against another partner may preserve equal totals while distorting balances.