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Company activity

• Accounting … documents and correct differences at the source. Account sheet In “Account sheet”, trace totals back to their documents and correct differences at the source. the big book In “the big book”, trace totals back to their documents and correct differences at the source. Journal Register In “Journal Register”, trace totals back to their documents and correct differences at the source. Inventory register: tracking stock movements: checking and explaining amounts In “Inventory register: tracking stock movements”, trace t…

Accounting

• Validating documents before accounting recognition …or a purchase, then check that it appears on the input page for the appropriate currency and period. Entries in RON Entries in foreign currency In double-entry bookkeeping, continue to ‘Sources for drafts’, prepare the entry and review the draft before posting. An approved document and a posted entry are distinct stages. Draft sources surse Draft notes ciorne The document does not appear in purchases or a return. Check the company, currency, date and approval status. Then check tax treatment and, where required, th…
• Bank reconciliation: allocating statement movements … payment covers several invoices, check the allocation to each. If partial, retain the outstanding balance; do not mark the invoice fully paid. 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 ciorne Account sheet 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 …
• Accounting onboarding and takeover …isters OMFP No. 2.634/2015 — financial and accounting document rules 10 September 2026 The latest trial balance and subsidiary account ledgers for double-entry bookkeeping. The receipts and payments journal and inventory register for single-entry bookkeeping. Customer, supplier, bank, cash, stock and fixed asset statements at the takeover date. The latest filed returns and accepted filing receipts. Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the c…
• Accounting items …try, check reversal and reposting and its link to the original. The adjustment is supported, balanced and verifiable in the ledger. Trial balance Account sheet the big book Journal Register You have a RON 300 transaction supported by a document, for which you use a manual entry. Enter the date, description, accounts and subaccounts based on its economic nature, check that debits equal credits and confirm the draft. Before posting, check whether the same source has already produced an entry.
• Fixed assets …ting document rules OMFP No. 1.802/2014 — the accounting framework for entities applying these regulations OMFP No. 170/2015 — fixed asset records in single-entry bookkeeping 10 September 2026 The invoice or purchase deed, receipt and commissioning document. Approved classification and useful-life documents. For disposal: the sales invoice or scrapping report and related approvals. Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal fo…
• Expense reports …s other supported payments or corrections exist. Do not change invoice value to equal payment or allocate the same transaction twice. Daily allowances Vehicle logbooks: routes and vehicle use Ion Popescu receives a RON 500 advance and supports RON 420 with documents. Amount to return to the company = advance − supported expenses = 500 − 420 = RON 80. Check the documents and repayment; if eligible expenses exceed the advance, assess the difference as an amount to reimburse the person.
• Entries in RON: checking the period's documents …. If a document is missing or incorrect, return to upload and validation. Check approval before searching the ledger again. Document validation In double-entry bookkeeping, check the source entry and its posting. Before VAT returns, also check tax treatment, tax points and relevant journals. Draft sources surse Purchase journal Sales journal The period total differs from the documents. Check filters, unapproved documents, drafts, correction invoices and currency. Reconcile document by document before using the tota…
• Entries in foreign currency: checking the period's documents …. If a document is missing or incorrect, return to upload and validation. Check approval before searching the ledger again. Document validation In double-entry bookkeeping, check the source entry and its posting. Before VAT returns, also check tax treatment, tax points and relevant journals. Draft sources surse Purchase journal Sales journal The period total differs from the documents. Check filters, unapproved documents, drafts, correction invoices and currency. Reconcile document by document before using the tota…
• Outgoing in RON: checking the period's documents … a document is missing, check issuance, date, currency and corrections. A draft must not be treated as a finalized invoice. Document validation In double-entry bookkeeping, check the source entry and its posting. Before VAT returns, also check tax treatment, tax points and relevant journals. Draft sources surse Purchase journal Sales journal The period total differs from the documents. Check filters, unapproved documents, drafts, correction invoices and currency. Reconcile document by document before using the tota…
• Outgoing in foreign currency: checking the period's documents … a document is missing, check issuance, date, currency and corrections. A draft must not be treated as a finalized invoice. Document validation In double-entry bookkeeping, check the source entry and its posting. Before VAT returns, also check tax treatment, tax points and relevant journals. Draft sources surse Purchase journal Sales journal The period total differs from the documents. Check filters, unapproved documents, drafts, correction invoices and currency. Reconcile document by document before using the tota…
• e-Invoices: checking the period's documents … a document is missing, check issuance, date, currency and corrections. A draft must not be treated as a finalized invoice. Document validation In double-entry bookkeeping, check the source entry and its posting. Before VAT returns, also check tax treatment, tax points and relevant journals. Draft sources surse Purchase journal Sales journal The period total differs from the documents. Check filters, unapproved documents, drafts, correction invoices and currency. Reconcile document by document before using the tota…
• RON bank journal …o documents and confirm only substantiated matches. Identify fees and transfers between accounts according to their nature. Bank reconciliation In double-entry bookkeeping, compare total recorded transactions and the account balance with the account ledger. For foreign currency, check the original currency and value in lei separately. Account sheet The statement is incomplete or contains duplicate transactions. Compare the period and balances with the complete bank statement. Correct the source and check existing a…
• RON cash book RON cash book Record cash in RON only on the basis of supporting documents and check the cash balance. Cash and the supporting document Use Add cash transaction to record the movement in the register's currency and attach the supporting document. Balance after item = Previous balance in the same currency + Receipt − Payment. Do not add different currencies together or record a second transaction for cash already taken from the document. Check the accounting balance in RON separately for foreign currency transaction…
• Foreign currency bank journal …o documents and confirm only substantiated matches. Identify fees and transfers between accounts according to their nature. Bank reconciliation In double-entry bookkeeping, compare total recorded transactions and the account balance with the account ledger. For foreign currency, check the original currency and value in lei separately. Account sheet The statement is incomplete or contains duplicate transactions. Compare the period and balances with the complete bank statement. Correct the source and check existing a…
• Foreign currency cash book Foreign currency cash book Record cash in foreign currency only on the basis of supporting documents and check the cash balance. Cash and the supporting document Use Add cash transaction to record the movement in the register's currency and attach the supporting document. Balance after item = Previous balance in the same currency + Receipt − Payment. Do not add different currencies together or record a second transaction for cash already taken from the document. Check the accounting balance in RON separately for fo…
• Stock inventory count …d warehouses involved before continuing. ware Warehouses On the ‘Stock inventory count’ page, open the transaction and compare inventory date, warehouse, item, book quantity, counted quantity and difference with supporting documents. Compare the count with movements up to the inventory date. Explain surpluses and shortages and check approval before confirming differences. After confirmation, compare the movement in the item record with the stock position. In double-entry accounting, check the journal entry and its …
• Daily allowances … and tax treatment; for trips, check route and purpose. The transaction can be traced to its document and result in the related records. Expense reports Vehicle logbooks: routes and vehicle use Ion Popescu has a supported two-day business trip and a documented allowance of RON 100/day in this example. The amount granted is 2 × 100 = RON 200. Check the eligible duration, applicable limits and any taxable portion separately; the example amount is not a statutory limit.
• Vehicle logbooks: routes and vehicle use Vehicle logbooks: routes and vehicle use In “Vehicle logbooks: routes and vehicle use”, prepare the data from actual documents and check the result in the associated records. Accounting Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules 10 September 2026 Prepare vehicle logbook, vehicle details, actual routes and consumption documents. Check the active company, period and editing permission before any confirmation. Follow only steps applicab…
• Single-entry transaction list … Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules OMFP No. 170/2015 — single-entry bookkeeping 10 September 2026 Prepare invoices, receipts, statements and other evidence of receipts and payments. Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime. Check the company, period and documents before entering data. Search for an existing …
• Purchase journal: checking deductible VAT …int date, base, rate, VAT amount and confirmed treatment. For foreign-currency transactions, check the tax exchange rate and equivalent in lei. In double-entry bookkeeping, compare journals with posted entries and VAT accounts. In single-entry bookkeeping, compare them with confirmed documents and tax treatments without requiring double-entry accounts. Continue to D300 and check the rows carrying the transactions. For reportable EU or domestic transactions, also reconcile D390 or D394. Do not assume every journal t…
• Sales journal: checking output VAT …int date, base, rate, VAT amount and confirmed treatment. For foreign-currency transactions, check the tax exchange rate and equivalent in lei. In double-entry bookkeeping, compare journals with posted entries and VAT accounts. In single-entry bookkeeping, compare them with confirmed documents and tax treatments without requiring double-entry accounts. Continue to D300 and check the rows carrying the transactions. For reportable EU or domestic transactions, also reconcile D390 or D394. Do not assume every journal t…
• Balance sheet: checking financial statements …e a previous-year form remains suitable for a future year. A PFA does not become obliged to prepare annual financial statements merely by choosing double-entry bookkeeping. Complete the inventory of all assets and liabilities and reconcile results with the records. Check stock, fixed assets, receivables, payables, bank and cash, including differences, adjustments and approval documents. Stocktaking Fixed assets Customer situation Supplier situation Check closing entries, depreciation, schedules, valuations and tax.…
• Routes: add and edit from the form …y information you can justify in the form. Calculated values and historical links remain available for checking only. Check the actual route in each vehicle logbook. A saved route does not prove the journey occurred. Check the form and save the item. Close the form before adding or editing another item. Continue to the page using these details and check the record in the transaction's context, including its effect on reports. Open related records Master data is correct, but an older document shows something differe…
• Trial balance …ner may preserve equal totals while distorting balances. Report amounts are explained and can support accounting and tax checks. Accounting items Account sheet the big book Journal Register A customer’s account has a RON 1,000 opening balance, RON 500 in new invoices and RON 300 in receipts. The supported balance is RON 1,200. Compare the subaccount and trial balance totals; equal debits and credits do not prove the correct partner was chosen.
• Account sheet …ner may preserve equal totals while distorting balances. Report amounts are explained and can support accounting and tax checks. Accounting items Trial balance the big book Journal Register The customer’s balance rises from RON 1,000 to RON 1,200. In the account ledger, follow the RON 500 invoice and RON 300 receipt, with their dates and documents. Identify the first unsupported movement before correcting the balance.
• the big book the big book In “the big book”, trace totals back to their documents and correct differences at the source. Balances and movements The net balance relationship is: closing balance = opening balance + debit movements − credit movements. A net debit balance is positive and a net credit balance is negative; check the separate debit/credit presentation in the report. For an opening debit balance of RON 1,000, debit movements of RON 300 and credit movements of RON 200, the closing balance is RON 1,100 debit. Reviewing t…
• Journal Register …ve equal totals while distorting balances. Report amounts are explained and can support accounting and tax checks. Accounting items Trial balance Account sheet the big book 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.
• Inventory register: tracking stock movements: checking and explaining amounts …stock movements’, compare item, warehouse, quantity, weighted average cost, value and balance after each movement with the supporting records. This page tracks book stock records. Check physical inventories, assets in use, fixed assets, receivables and liabilities separately; this stock table alone is not the complete inventory register required by law. 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 sou…
• Receipts and payments journal for single-entry bookkeeping Receipts and payments journal for single-entry bookkeeping Track money received and paid chronologically, with documents needed for the annual computation. Accounting Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules OMFP No. 170/2015 — single-entry bookkeeping 10 September 2026 Statements, receipts and other evidence of collection or payment. Invoices and documents supporting the nature of transactions. Check the active company, period and…
• Accounting Home … the current selection. Export selection as XLSX downloads all filtered results, including those on subsequent pages. For a company with confirmed double-entry bookkeeping, Estimated and posted compares the gross result of documents in RON with income and expenses from entries posted in the selected period. Open the differences to review documents without postings, differences on the same documents and other entries. Difference = Posted result − Estimated result, in RON. Native closing entries and their reversals a…
• The accountant's page The accountant's page Organise the period's checks for a company using double-entry bookkeeping and open the documents requiring attention. Quick check and open tasks Check the company and interval, then compare Quick check with To do now. Open the indicated task and resolve the document or record at its source. Return to this page to check whether any items still need clarification. Period status Compare bank and cash inflows and outflows with supporting documents and substantiated balances. Uncovered differences …

Instrumente · Document templates

• Creating and tracking documents …ion. Quantities display three decimal places. If returns exceed issues, check the documents: displayed net consumption is zero. In Inventory results report, Difference = Physical quantity − Book quantity. Surplus = max(Difference, 0); Shortage = max(−Difference, 0); Difference value = Difference × Unit price. Enter both quantities and price before checking the amount. For example, 12 physical units against 10 book units at RON 25/unit means a surplus of 2 units and value difference of RON 50. In Timesheet, Hours wo…

Declarations and reporting

• Preparing and submitting returns to ANAF … and offset documents. Stock, stocktake and fixed asset documents; employment contracts, timesheets and payroll records if you have employees. For double-entry bookkeeping: the opening trial balance and period registers. For single-entry bookkeeping: the Receipts and payments journal, Inventory register and tax records. In both cases: calculations, previous returns, submission receipts and payment evidence. Select the business and period in Accounting. In Tax profile, compare the tax ID, accounting regime, corporat…
• D300 VAT return …voice. Add documents Document validation Open the Purchase journal and Sales journal for the tax period. Trace differences to the document and, in double-entry bookkeeping, to the posted 4426/4427 entry. Do not add an amount directly to the return to conceal a missing source. Purchase journal Sales journal Trial balance În D300 verifică fiecare rând, indicator, bază, TVA și sursă. Completează declarantul, CAEN-ul, regularizările și soldurile cerute, inclusiv zero numai după verificare. Compară TVA colectată și dedu…
• Recapitulative Declaration D390 VIES …voice. Add documents Document validation Open the Purchase journal and Sales journal for the tax period. Trace differences to the document and, in double-entry bookkeeping, to the posted 4426/4427 entry. Do not add an amount directly to the return to conceal a missing source. Purchase journal Sales journal Trial balance In D390, confirm each operation’s Tax point date, country, partner VAT code, L/A/P/S type and taxable base in lei against supporting documents. For triangular transactions T, transfers, call-off sto…
• D394 information return …voice. Add documents Document validation Open the Purchase journal and Sales journal for the tax period. Trace differences to the document and, in double-entry bookkeeping, to the posted 4426/4427 entry. Do not add an amount directly to the return to conceal a missing source. Purchase journal Sales journal Trial balance În D394 verifică partenerul și statutul său fiscal, numărul documentelor, categoria operațiunii, baza și TVA pe cotă. Pentru borderourile de achiziții de la persoane fizice, verifică numele și adres…
• D406 information return — SAF-T …06 XML, use the Soft J version published by ANAF at the time of filing and retain the check result. Generation is available to legal entities with confirmed double-entry bookkeeping and reconciled sources for the selected component. Annual asset reporting accepts a fully completed calendar financial year; for a non-calendar financial year or a transaction the checks do not cover, complete the report in software suitable for the circumstances. A periodic XML file does not automatically include the annual assets or o…