Chart of accounts (Romania)

Σύντομη απάντηση

Structured list of all accounting accounts a company uses, organised by classes and groups per Romanian OMFP regulations.

Βασικά συμπεράσματα

Class 1 - Capital accounts (e.g. 101 Share capital)
Class 2 - Fixed asset accounts (e.g. 213 Equipment)
Class 3 - Inventory accounts (e.g. 371 Goods)
Class 4 - Third-party accounts (e.g. 401 Suppliers, 411 Customers, 4427 Output VAT)
Class 5 - Treasury accounts (e.g. 5121 Bank, 5311 Cash)

What the chart of accounts is

The chart of accounts is the standardised list of all accounting accounts used to record transactions. In Romania the structure is set by OMFP 1802/2014, organised into 9 classes:

Class 1 - Capital accounts (e.g. 101 Share capital)

Class 2 - Fixed asset accounts (e.g. 213 Equipment)

Class 3 - Inventory accounts (e.g. 371 Goods)

Class 4 - Third-party accounts (e.g. 401 Suppliers, 411 Customers, 4427 Output VAT)

Class 5 - Treasury accounts (e.g. 5121 Bank, 5311 Cash)

Class 6 - Expense accounts (e.g. 607 Cost of goods)

Class 7 - Revenue accounts (e.g. 707 Goods sales revenue)

Class 8 - Special accounts

Class 9 - Management accounting accounts

Why it matters operationally

Every operational transaction (sale, purchase, payment) must be mapped to the correct accounts. A goods sale hits 411 / 707 / 4427; a card collection hits 5121 / 411. Wrong mapping produces unreconciled balances.

Common mistakes

1. "Chaotic sub-accounts" - Inconsistent use of analytics (411.01, 411.CLIENT-X) without one rule makes reports impossible to aggregate.

2. "No mapping between systems" - When OMS/WMS/POS don't know which account matches a transaction, the accountant re-enters manually.

How CRMconnect helps

CRMconnect keeps a central mapping between operational transaction types and the accounts of your accounting tool's chart (Saga, SmartBill, Oblio, WinMentor). Every sale, return, collection or marketplace settlement produces the journal entry with correct accounts, automatically.

Πραγματικό παράδειγμα

An omnichannel retailer has 6 transaction types (POS sale, online, marketplace, return, discount, shipping). CRMconnect maps each type to the correct accounts (707, 4427, 411, 5121, 371, 607) and posts journal entries into Saga - zero monthly manual mapping.

Ενημέρωση: 2026-07-17

Συχνές ερωτήσεις

Is the chart of accounts mandatory?+

Yes. The class and group structure is regulated by OMFP 1802/2014. Companies may develop their own sub-accounts, but within the official structure.

Difference between synthetic and analytic accounts?+

The synthetic account (e.g. 411 Customers) aggregates. The analytic account (411.01, 411.CLIENT-X) breaks down by customer, product or cost center for granular reporting.

Can different companies have different charts?+

The base structure is common, but sub-accounts and used accounts differ by activity. A manufacturer uses class 9 (management) more heavily than a services provider.

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Chart of accounts (Romania)

Βασικά συμπεράσματα

What the chart of accounts is

Why it matters operationally

Common mistakes

How CRMconnect helps

Συχνές ερωτήσεις

Πού ταιριάζει το CRMconnect

Θέλετε να δείτε το CRMconnect σε λειτουργία;

Σχετικοί όροι

General journal (Romania)

Trial balance (Romania)

Journal entry (accounting note)

Balance sheet (Romania)