the big book

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 general journal and trial balance for the period.

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 ‘the big book’, compare each account's turnover and corresponding accounts with the supporting records.
3. Compare account totals with the trial balance and open entries explaining unusual changes. A period difference can change account turnover without a calculation error.
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
• Trial balance
• Account sheet
• Journal Register
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You want to explain an account’s turnover compared with the previous month. Choose the period and compare corresponding accounts and entries with the trial balance. Higher turnover may result from a correction or reclassification; follow the documents as well as the total difference.

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.