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 the period's reconciled accounting registers and reports.
Completing and checking data
- Select the company, period and relevant account, partner, item or warehouse filter. Check that all documents required for the period are finalized.
- Under ‘Managerial situations’, compare cash, margin, costs and business trends with the supporting records.
- Check indicator sources and compare equivalent periods. Do not confuse accounting profit or loss, the tax base, available cash and receivables.
- For a difference, open the source records and check the document and entry. Correct through the appropriate workflow, then return and compare totals again.
- 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.
Related resources
Practical example
The company has RON 10,000 income and RON 7,000 expenses, but RON 4,000 in invoices are still unpaid. The RON 3,000 accounting result is not the available payment balance. Compare receivables, liabilities and cash before deciding to spend.
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.