Reviewing and posting draft entries

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 supporting document and economic explanation for each entry.
• The accounting mapping and open period applicable to the entry.

Completing and checking data

1. Under ‘Draft entries’, open the entry and source document. Compare company, date, description and currency with the actual transaction.
2. Check every line: debit account, credit account, amount and required subsidiary accounts. Total debits must equal total credits. Equality alone does not confirm correct account selection.
3. For an incorrectly generated draft, return to the source or mapping and prepare it again. For a manual entry, correct the draft using supporting documents without duplicating sources already recorded.
   • Accounting mappings
   • Draft sources
4. Post only after final review and the required confirmation. Check that the entry appears in the journal and account ledgers.
   • Journal Register
   • Account sheet

The posted entry enters the accounting records with a verified source and date.

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
• Accounting mappings: accounts used for drafts
• From supporting document to draft journal entry
• Correcting posted entries through reversal
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

A draft has total debits of RON 500 and total credits of RON 500. Equality allows you to check balance, but also check the document, accounts, subaccounts and date. Post only if they all reflect the actual transaction, then follow the entry in the register and account ledger.

Frequently asked questions and solutions

The entry balances, but the return values are incorrect.

Check the transaction's nature, accounts, date and source tax treatment. A balanced entry may use incorrect accounts or periods; correct the cause before regenerating the return.

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.