Trial balance (Romania)

Σύντομη απάντηση

Monthly accounting summary that confirms debits equal credits and feeds every Romanian tax filing (D300, D394, D112, SAF-T).

Βασικά συμπεράσματα

All legal entities keeping double-entry bookkeeping
Generated monthly, by the 25th of the following month (alongside D300/D394)
Kept for 10 years under the Romanian Accounting Law 82/1991

What the trial balance is

The trial balance is the monthly accounting summary that lists every account in the chart of accounts with its opening balance, period movements (debit + credit) and closing balance. Its double role: (1) prove the arithmetic - total debits must equal total credits; (2) be the source for the VAT return (D300), recapitulative (D394), payroll declaration (D112), SAF-T and the annual balance sheet.

Who prepares it and when

All legal entities keeping double-entry bookkeeping

Generated monthly, by the 25th of the following month (alongside D300/D394)

Kept for 10 years under the Romanian Accounting Law 82/1991

Common types

Standard trial balance - sub-account level with opening/closing balances

Sum-and-balance trial - adds year-to-date cumulative movements

Per cost center / project / branch - for management reporting

How it is produced in common tools

Saga C / Saga Soft → *Reports → Trial balance → A4 layout* (PDF/Excel export)

SmartBill / Oblio → *Accounting reports* section (in packages that include accounting)

WinMentor / NexusERP → accounting module, monthly batch run

Common mistakes

1. "Trial balance does not match D300" - happens when the balance is generated before month-end VAT closing entries. Run the *VAT closing* posting first.

2. "Open balances on 473 / 471" - transit accounts should close to zero at month-end. A balance on 473 means unposted invoices; a balance on 471 means unsettled advances.

3. "ERP balance differs from accounting software balance" - without automatic ERP ↔ accounting sync, balances drift by 1-3%, breaking the D394 cross-check.

Where CRMconnect fits

CRMconnect does not replace Saga, SmartBill or Oblio - your accounting tool stays the source of truth for the trial balance. CRMconnect extracts operational invoices (from OMS, WMS, EDI, e-commerce) and pushes them automatically into your ERP / accounting tool so the trial balance is complete and correct on first run. Your accountant keeps Saga; you save 8 hours/month of manual entry.

Πραγματικό παράδειγμα

An FMCG distributor with 1,200 B2B invoices/month ran accounting in Saga C. Before CRMconnect, the accountant manually entered invoices from email, retailer portals and marketplaces for 4-6 hours a day. The trial balance closed on the 20th. After API integration CRMconnect ↔ Saga, invoices flow in within 2 hours of issue. The balance now closes on the 5th, with 0 missing invoices.

Ενημέρωση: 2026-07-17

Συχνές ερωτήσεις

What is the difference between trial balance and balance sheet?+

**Trial balance** is monthly and lists balances on every account (control tool). **Balance sheet** is annual (31 December) and groups balances into Assets / Liabilities (statutory filing at the Romanian Trade Registry).

Can I keep the trial balance in Excel instead of Saga?+

Technically yes, but not advisable above ~100 transactions/month. Formula errors, file-loss risk and lack of audit trail make it unfeasible at volume. Saga, SmartBill, Oblio or any ERP produce the balance automatically.

How do I verify my trial balance is correct?+

**Total debit = Total credit** on the last line. Transit accounts (471, 473, 408, 418) should be ~0. VAT accounts (4423/4424) must match the D300 return.

Does CRMconnect produce the trial balance for me?+

No. The balance remains the responsibility of your accounting tool (Saga, SmartBill, Oblio, WinMentor). CRMconnect guarantees that **every operational invoice** lands in that tool complete and on time, so the balance is correct without manual work.

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