Bank reconciliation: allocating statement movements

Compare the bank statement transaction with its supporting documents, then confirm or reject the suggested match or add an allocation. A suggestion does not change accounting records. Confirm the association after checking the documents, then generate the draft journal entry separately if needed.

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 complete statement for each account and currency, including opening and closing balances.
• Invoices, payment orders, contracts and supporting evidence for fees or transfers.

Completing and checking data

1. Upload the statement and check the recognized bank, account, currency, period, balances and transactions before approval.
   • Upload bank statement
   • Document validation
2. Open ‘Bank reconciliation’ and select the transaction. Compare the receipt or payment with the statement, then check suggested documents and each document's unallocated balance.
3. For a correct suggestion, check the allocated amount and confirm. Reject an incorrect suggestion with a reason. If the correct document is not suggested, use ‘Add manual allocation’ and check direction and value before confirming.
4. If a payment covers several invoices, check the allocation to each. If partial, retain the outstanding balance; do not mark the invoice fully paid.
5. In double-entry bookkeeping, use ‘Generate draft journal entry’ after confirming allocation, review the entry and post separately. Then compare the account balance with the statement.
   • Draft notes
   • Account sheet

Each receipt or payment is linked to the correct document and can be reconciled with the bank.

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
• Check supporting documents for bank transactions
• RON bank journal
• Foreign currency bank journal
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The bank shows a RON 300 receipt, while the customer’s invoice is RON 500. Choose the correct transaction and invoice and allocate RON 300 using the statement. The invoice’s outstanding amount is RON 200. The RON 5 bank fee is a separate transaction; do not force it into the amount received from the customer.

Frequently asked questions and solutions

The invoice already appears paid or the available amount is too low.

Check cash receipts, bank receipts and previous allocations for the same invoice. Correct the wrong allocation through its workflow without creating a second payment.

The bank balance does not match the account ledger.

Compare the opening balance, all statement transactions, fees and entries still in draft. For foreign currency, check the original currency and accounting equivalent in lei separately.

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.