Accounting onboarding and takeover

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 latest trial balance and subsidiary account ledgers for double-entry bookkeeping.
• The receipts and payments journal and inventory register for single-entry bookkeeping.
• Customer, supplier, bank, cash, stock and fixed asset statements at the takeover date.
• The latest filed returns and accepted filing receipts.

Completing and checking data

1. Choose the start date with the person who kept the previous records. Establish the last day covered by the old software and the first day tracked in Fluxe so no documents are omitted or recorded twice.
2. Under ‘Configure company accounting’, confirm tax details and workflows used. Complete onboarding only after review, then check the resulting tax profile.
   • Fiscal profile
3. Prepare master data and detailed balance schedules. For data from another program, check file type, period and which records can actually be applied after import.
   • Data transfer
   • Chart of accounts
4. In double-entry bookkeeping, compare opening balances account by account with the takeover trial balance and subsidiary documents. Record only supported balances through the available accounting workflow; uploading a trial balance as a document does not enter balances in the ledger.
   • Accounting items
   • Trial balance
5. Check each bank, cash register, customer, supplier, warehouse and fixed asset separately. Retain takeover reconciliation; start current entries only after explaining differences.

You have a reconciled, documented opening position, separate from new activity.

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
• Tax profile: establish obligations before recording transactions
• Accounting periods: opening and locking
• Month-end closing before returns
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You take over the accounts from 1 September. The 31 August trial balance shows RON 8,000 in the bank and RON 2,000 owed by Atelier U2 SRL. Compare account and partner balances with the handover documents and keep September transactions separate. Do not record an invoice included in the RON 2,000 opening balance again as a new sale.

Frequently asked questions and solutions

The trial balance totals agree, but a customer or bank balance is incorrect.

Compare subsidiary balances and each partner's or account's identity. Matching totals do not prove correct allocation; correct the opening entry using the detailed statement.

A document appears in both transferred opening balances and current transactions.

Check the cut-off date and whether the document is already recorded. Remove duplication by correcting the draft or using a supported reversal if posted.

The company’s current situation differs from the month being checked. Which should I use?

Compare effective dates in company documents with the transaction period. A regime or registration change does not automatically apply to every previous month. Clarify the profile and period before preparing records and declarations.