From supporting document to draft journal entry

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

• The approved document or confirmed transaction: invoice, reconciled statement or another source in the table.
• Supporting documents required for classification and the applicable accounting mapping.

Completing and checking data

1. Select the company and period and check source approval. For bank transactions, first confirm allocation to the document.
   • Document validation
   • Bank reconciliation
2. Under ‘Sources for drafts’, find the source and compare role, date, amount, currency, partner and VAT treatment. Open the document if there is a difference.
3. Use the preparation action available for that source, review the proposal and confirm the draft only if it reflects the actual transaction. Confirmation saves a draft; it does not finalize the ledger entry.
4. Continue to ‘Draft entries’. Check the debit, credit, date and document link before posting.
   • Draft notes

You have a verifiable draft linked to its supporting document.

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
• Validating documents before accounting recognition
• Accounting mappings: accounts used for drafts
• Reviewing and posting draft entries
• Correcting posted entries through reversal
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The RON 500 services invoice is approved. In Draft sources, check its identity, date, currency and accounting rule, then prepare the entry. The result appears in Draft notes; it does not become a final register entry before checking and posting.

Frequently asked questions and solutions

The source is ineligible for draft preparation.

Check document approval, mapping, period and whether an entry already exists for the transaction. Resolve the cause at source; do not create a duplicate manual entry to bypass the blocker.

The entry is balanced, but the amount is in the wrong account. How should I check?

Compare the supporting document, partner and debit and credit accounts, including subaccounts. Debit-credit equality checks balance rather than classification. Correct a draft before posting; for a posted entry, check reversal and reposting and its link to the original.