Stock inventory count

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 authorization, inventory lists, count results and approved report.
• The item record and stock position in the relevant warehouse.

Completing and checking data

1. Check the item, unit of measure and warehouses involved before continuing.
   • ware
   • Warehouses
2. On the ‘Stock inventory count’ page, open the transaction and compare inventory date, warehouse, item, book quantity, counted quantity and difference with supporting documents.
3. Compare the count with movements up to the inventory date. Explain surpluses and shortages and check approval before confirming differences.
4. After confirmation, compare the movement in the item record with the stock position. In double-entry accounting, check the journal entry and its posting separately.
   • Item ledgers
   • Stock situation
   • Draft notes

The movement has a supporting document and can be tracked in stock and accounting.

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
• Warehouses: add and edit from the form
• Item ledgers: checking and explaining amounts
• Stock situation
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The item ledger shows 12 units, while the physical count finds 10. Quantity difference = physical quantity − recorded quantity = 10 − 12 = −2 units. Check documents, the cause and approval of the treatment before applying the difference; the count alone does not justify an expense.

Frequently asked questions and solutions

The quantity or value does not match the documents.

Check the date, warehouse, unit of measure and previous movements. Correct the source or reverse a confirmed transaction through its workflow; do not enter a fictitious offsetting movement.

Stock is updated, but the trial balance excludes the transaction.

Check the journal entry exists and is posted. Reconcile stock movements and general-ledger recognition separately.

Document quantity does not match stock. Where should I check?

Compare the item code, unit of measure, stock location and date, then follow movements in the item ledger. Check transfers and already-recorded operations. Do not enter an unsupported adjustment merely to obtain the expected quantity.