Account sheet

Account balance and movements

The balance starts from the opening balance and includes only the company's posted entries in accounting order: balance after transaction = opening balance + cumulative debits − cumulative credits. For the net balance, a positive value is a debit balance and a negative value is a credit balance.

Search and filters narrow the displayed rows without recalculating the balance. Open the entry explaining the first difference and compare the document, account and date before preparing a correction.

Comparison with documents

With an opening debit balance of RON 1,000, a debit of RON 300 and a credit of RON 200, the net balance is RON 1,100 debit. A filter hiding the RON 200 credit does not change the balance to RON 1,300.

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 documents and entries supporting the selected account's balance.

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 ‘Account sheet’, compare opening balance, dates, corresponding accounts, movements and closing balance with the supporting records.
3. Trace each amount to its journal entry and document. For subsidiary accounts, check the partner, document or monetary identity, not just the total balance.
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
• the big book
• Journal Register
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The customer’s balance rises from RON 1,000 to RON 1,200. In the account ledger, follow the RON 500 invoice and RON 300 receipt, with their dates and documents. Identify the first unsupported movement before correcting the balance.

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.