Journal Register

Entries included in the journal

The official journal contains posted entries together with their reversals. Drafts are excluded from the official journal. Total entry debits = sum of debit lines = sum of credit lines.

Open the entry and check its source, date and accounts. Equality of debits and credits does not by itself prove correct classification; an error in a posted entry is corrected while retaining the original.

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

• Prepare supporting documents and posted journal entries.

Completing and checking data

1. Select the company, period and relevant account, partner, item or warehouse filter. Check that all documents required for the period are finalized.
2. Under ‘Journal Register’, compare date, explanation, accounts, amounts and entry status with the supporting records.
3. Check chronological recording and every entry's source. Drafts and posted entries have different effects; for an error in a finalized entry, trace the original and reversal.
4. For a difference, open the source records and check the document and entry. Correct through the appropriate workflow, then return and compare totals again.
   • Open sources requiring review
5. Retain the verified report with explanations of significant differences. Use its total in returns only after reconciling it with the form's requirements.

Report amounts are explained and can support accounting and tax checks.

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
• Accounting items
• Trial balance
• Account sheet
• the big book
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The RON 500 invoice has a posted entry, while another entry remains a draft. In the register, check the chronology and final entries, and review the draft separately. An operation in progress must not be treated as a final record.

Frequently asked questions and solutions

The total differs between two pages.

Compare the company, period, currency, filters and status of included documents or entries. Identify the difference by document or account before concluding that a report is incorrect.

Totals are equal, but a partner balance seems wrong. What should I check?

Follow the partner’s subaccount and documents, opening balance, invoices, receipts or payments and corrections. Compare the same period and currency. An entry against another partner may preserve equal totals while distorting balances.