Foreign currency cash book

Cash and the supporting document

Use Add cash transaction to record the movement in the register's currency and attach the supporting document. Balance after item = Previous balance in the same currency + Receipt − Payment.

Do not add different currencies together or record a second transaction for cash already taken from the document. Check the accounting balance in RON separately for foreign currency transactions.

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

• Receipts, cash receipt or payment vouchers and supporting documents.
• The previous cash balance and verification of cash on hand.

Completing and checking data

1. Select the cash register, currency and period. Compare the opening balance with the previous cash book and handover documents.
2. Use ‘Add cash transaction’ for an actual money movement. Enter direction, date, amount, counterparty and supporting document; check whether a receipt or another workflow already records it.
3. Compare every receipt and payment with the original document and check the resulting balance. Observe cash warnings and limits applicable to the specific situation.
4. Reconcile the balance with cash and, in double-entry bookkeeping, the cash account. For foreign currency, keep amounts in the cash register's currency separate from their accounting equivalent in lei.
   • Account sheet

Cash is supported by documents and a reconciled balance for each cash register.

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
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

EUR cash has EUR 100 and a supported EUR 20 payment. The foreign currency balance is EUR 80. Check the document, direction and date, then the RON records required by the accounting regime. Reconcile EUR and RON cash separately.

Frequently asked questions and solutions

The balance is negative or does not match cash on hand.

Check the opening balance, dates, transaction directions, duplicates and missing documents. Do not add a fictitious receipt to bring the balance to zero.

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.