General journal (Romania)
Quick answer
Mandatory Romanian accounting register listing every economic transaction chronologically - the foundation of double-entry bookkeeping.
Key takeaways
- It is the base evidence of accounting in any tax inspection
- It feeds the trial balance
- Retained for 10 years
- The electronic version (from ERP / accounting tool) is valid if the tool meets OMFP requirements
What the general journal is
Under the Romanian Accounting Law 82/1991 and OMFP 2634/2015, the general journal is the mandatory register where, in chronological order, every economic transaction is recorded: sales, purchases, payments, receipts, payroll, depreciation, regularisations. Each entry contains: date, transaction description, debit account, credit account, amount.
Why it is mandatory
- It is the base evidence of accounting in any tax inspection
- It feeds the trial balance
- Retained for 10 years
- The electronic version (from ERP / accounting tool) is valid if the tool meets OMFP requirements
Typical entry format
```
Date: 15.03.2026
Document: Invoice no. 1234 / 15.03.2026
Description: Goods sale to Client SRL
411 (Customers) = 707 (Goods revenue) 5,000 RON
= 4427 (Output VAT) 950 RON
```
How it is produced
- Saga C / Saga Soft → *Reports → General journal*
- SmartBill → *Accounting reports → General journal*
- Oblio → *Accounting → General journal*
- WinMentor → accounting module, monthly run
Common issues
1. "Paper journal + parallel Excel" - without an ERP, journal-keeping becomes an error source. Tax inspectors require a signed electronic register or paper with page numbers and stamp.
2. "Missing internal documents" - consumption slips, goods receipt notes, payroll generate journal entries that must appear in the register. Missing them → unreconciled trial balance.
3. "Operations from other systems not recorded" - POS receipts, Revolut Business payments, e-commerce orders - if they don't flow into the accounting tool, the journal is incomplete.
How CRMconnect helps
CRMconnect connects operational sources (POS, e-commerce, OMS, WMS, EDI with retailers, marketplaces) to your accounting tool (Saga, SmartBill, Oblio, WinMentor). Every valid transaction auto-generates the correct journal entry: goods sale, card collection, return, VAT adjustment. The accountant no longer enters anything manually; the role shifts to validation and strategic reporting.
Real-world example
A retailer with 4 physical stores + online shop + eMAG account generated ~2,800 monthly transactions. Before CRMconnect, the accountant manually entered data for ~6 hours/day. After CRMconnect, every transaction (POS sales, card collections, online orders, marketplace settlements) lands in Saga as a validated journal entry. The general journal is complete daily, not monthly.
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Frequently asked
What's the difference between general journal and general ledger?+
The general journal lists transactions **chronologically** (in the order they happened). The general ledger groups the same transactions **by account** (all entries on account 411 in one place). Two views of the same data.
Can I keep the journal in Excel?+
Per OMFP 2634/2015, electronic format is allowed if the tool has an audit trail and forbids retroactive edits. Standard Excel does NOT meet these requirements. Correct solution: Saga, SmartBill, Oblio or any ERP.
How often must the journal be printed?+
No monthly printing requirement. On tax request or annually for archive. The electronic version must be available, signed and immutable.
Does CRMconnect keep my general journal?+
Not directly. The journal stays in your accounting tool. CRMconnect ensures every economic transaction across your operational systems (POS, e-commerce, EDI, OMS) generates the correct journal entry in your accounting tool's register - automatically, no manual entry.
Where CRMconnect fits
Related terms
Trial balance (Romania)
Monthly accounting summary that confirms debits equal credits and feeds every Romanian tax filing (D300, D394, D112, SAF-T).
FinanceSales journal (Romania)
Mandatory accounting register listing every issued invoice chronologically, with VAT base and output VAT - the primary source for D300 and D394.
FinancePurchases journal (Romania)
Mandatory Romanian accounting register listing every supplier invoice received, with deductible VAT - the primary source for recoverable VAT through D300.