Item ledgers: checking and explaining amounts

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 for every receipt and issue of the item.

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 ‘Item ledgers’, compare date, warehouse, quantity, cost and balance after each movement with the supporting records.
3. Reconcile the item's balance chronologically. For unusual quantities or costs, open the document that caused the first difference, not just the latest transaction.
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
• Transfers between warehouses
• Stock inventory count
• Warehouses: add and edit from the form
• Stock situation
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

For item CONS-01, follow 5 incoming units and 3 outgoing units after the 10-unit opening balance. The supported closing balance should be 12 units. If it shows 17, find the first duplicate receipt or operation explaining the 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.

The company total is correct, but a stock location or item differs. What should I check?

Compare movements by stock location, code and unit, then incoming, outgoing and transfer documents. Moving stock between locations may keep the company total while changing each local balance. Check the document and physical location before an inventory correction.