Stock reduction adjustments

Value correction

New quantity = Old quantity. New value balance = Old value balance + Value adjustment. The adjustment changes only the value and does not substantiate a physical quantity difference.

Check the document approving the adjustment and the date of the last movement. The adjustment cannot create value without quantity or produce a negative balance; for a physical difference, continue in Inventory verification.

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 value difference computation and the document approving correction.
• The item record and stock position in the relevant warehouse.

Completing and checking data

1. Check the item, unit of measure and warehouses involved before continuing.
   • ware
   • Warehouses
2. On the ‘Stock value adjustments’ page, open the transaction and compare item, warehouse, value before and after adjustment and reason with supporting documents.
3. Check that only value is corrected, without changing quantity. Investigate physical quantity differences through stocktaking.
4. After confirmation, compare the movement in the item record with the stock position. In double-entry accounting, check the journal entry and its posting separately.
   • Item ledgers
   • Stock situation
   • Draft notes

The movement has a supporting document and can be tracked in stock and accounting.

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

The quantity is correct, but the issue valuation needs a supported correction. Compare the documents and valuation method, prepare the adjustment and check its impact in the item ledger. A value difference is not resolved by inventing an incoming quantity.

Frequently asked questions and solutions

The quantity or value does not match the documents.

Check the date, warehouse, unit of measure and previous movements. Correct the source or reverse a confirmed transaction through its workflow; do not enter a fictitious offsetting movement.

Stock is updated, but the trial balance excludes the transaction.

Check the journal entry exists and is posted. Reconcile stock movements and general-ledger recognition separately.

Document quantity does not match stock. Where should I check?

Compare the item code, unit of measure, stock location and date, then follow movements in the item ledger. Check transfers and already-recorded operations. Do not enter an unsupported adjustment merely to obtain the expected quantity.