Receipts and payments journal for single-entry bookkeeping

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

• Statements, receipts and other evidence of collection or payment.
• Invoices and documents supporting the nature of transactions.

Completing and checking data

1. Check the single-entry regime and year being tracked. Prepare documents for all bank accounts and cash registers used for the business.
   • Fiscal profile
2. Under ‘Transaction list’, check the receipt or payment date, direction, amount and document. Separate transfers between own accounts from business income and expenses.
   • Operations list
3. Compare register rows with bank and cash records. An unpaid issued or received invoice must not be confused with an actual movement of money.
4. For tax computation, check each expense's deductibility and supporting evidence, depreciation and amounts that are not taxable income. Continue to the Single Tax Return and check the official form.
   • Single tax return
   • PFA Fixed Assets

Receipts and payments are complete and can be analysed for the business's tax computation.

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
• OMFP No. 170/2015 — single-entry bookkeeping

Related resources

• Accounting app guides
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

A sole trader receives RON 300 towards a RON 500 invoice. In the register, check the actual RON 300 receipt and its document; the remaining RON 200 was not received that day. Check the tax nature of transfers between own accounts and loans separately.

Frequently asked questions and solutions

Taxable income differs from total cash inflows.

Check capital contributions, loans, transfers between own accounts and other amounts requiring distinct treatment. Identify each movement's nature before the annual computation.

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.