RON bank journal

The confirmed statement

A statement's movements appear only after its approval in Validation. Check the statement's bank, account, currency, period and balances before comparing movements with the register.

If the statement is still under review, return to the existing document and complete the details. Do not upload a copy to force transactions to appear; you may duplicate the sources.

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 complete account statement, including opening and closing balances.
• Supporting documents for each transaction.

Completing and checking data

1. Upload the statement and check recognition of the account, currency and period before approval.
   • Upload bank statement
2. Select the period and appropriate account. Compare each inflow and outflow with the statement; check opening and closing balances.
3. Continue allocating transactions to documents and confirm only substantiated matches. Identify fees and transfers between accounts according to their nature.
   • Bank reconciliation
4. In double-entry bookkeeping, compare total recorded transactions and the account balance with the account ledger. For foreign currency, check the original currency and value in lei separately.
   • Account sheet

Movements and balance are reconciled for the selected account and currency.

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
• Bank reconciliation: allocating statement movements
• Check supporting documents for bank transactions
• Foreign currency bank journal
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The account starts with RON 1,000, receives RON 300 and makes a RON 200 payment. Closing balance = opening balance + receipts − payments = 1,000 + 300 − 200 = RON 1,100. Compare the result with the complete statement and separately check fees or transactions explaining a different balance.

Frequently asked questions and solutions

The statement is incomplete or contains duplicate transactions.

Compare the period and balances with the complete bank statement. Correct the source and check existing allocations before uploading the file again.

The invoice is RON 1,000, but payment is RON 600. Is this a difference to correct?

Check payment evidence and allocate only the amount actually paid. RON 400 remains due unless other supported payments or corrections exist. Do not change invoice value to equal payment or allocate the same transaction twice.