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Accounting

Chart of accounts, journal entries, trial balance and period close.

What it covers

Double-entry accounting under OMFP 1802/2014: chart of accounts, journals, entries generated automatically from documents, trial balance, the general journal and month-end close.

Worth knowing

Posted entries are immutable. Every correction is a reversal — a mirror entry that cancels the effect of the wrong one and leaves both visible in the history. That is the legal audit-trail requirement.