Accounting mappings: accounts used for drafts

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 company's accounting policies.
• The chart of accounts and sample documents for each workflow used.

Completing and checking data

1. Check the company's accounts and subsidiary accounts first. Do not use the same mapping for economically different transactions merely because their documents look similar.
   • Chart of accounts
2. Open ‘Accounting mappings’. For each source used, check debit, credit and the rule's effective date. Confirm accounts based on accounting policies.
3. Prepare a draft from an actual document for the period and compare accounts, amount, currency and VAT with the supported transaction.
   • Draft sources
4. If the mapping is wrong, correct the rule for the appropriate date and prepare the draft again. Check posted entries separately: changing the rule does not rewrite them.

Drafts use dated, confirmed accounting mappings.

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
• Validating documents before accounting recognition
• From supporting document to draft journal entry
• Reviewing and posting draft entries
• Correcting posted entries through reversal
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

You have a services invoice and a goods invoice. Although both are supplier invoices, check mappings reflecting the nature of each transaction. Prepare a representative draft for each and check the accounts and amount. A mapping changed today does not rewrite entries already posted.

Frequently asked questions and solutions

The draft uses the wrong account or cannot be prepared.

Check transaction type, the rule applicable on the document date and account existence. Correct the source or mapping, then review the new draft before posting.

The entry is balanced, but the amount is in the wrong account. How should I check?

Compare the supporting document, partner and debit and credit accounts, including subaccounts. Debit-credit equality checks balance rather than classification. Correct a draft before posting; for a posted entry, check reversal and reposting and its link to the original.