Accounting · part of RDCopilotOS

Every amount keeps its source document.

One double-entry ledger for every company you run. Invoices, bank lines, payroll and stock movements arrive as entries to review with the document attached, and close into a trial balance you can explain line by line.

Discuss your books See how an entry is posted

Multi-company ledger
Setup + monthly licence
Hosted in the EU
Support in English and Romanian

RDCopilot Accounting, entries to review: supplier invoice FF 0871 beside its proposed entry NC-0412 (628 and 4426 against 401), difference 0.00, with a company switcher for four example companies. Example data. — Example data Proposed from the document, posted by a person.

See where every payment went, with the invoice behind it.
Your accountant works in the same ledger, not on exported spreadsheets.
At month end you see what is still missing, and who owns it.

Proposed entries arrive with the source document attached, ready for review.
Bank lines are matched to open invoices, so only the exceptions need you.
Posted entries stay posted: corrections are linked storno entries.

Working for several client companies? See access for accounting firms →

Sections borrow the chart-of-accounts class numbers as a reading guide; each shows its topic next to the number.

Class 1 · Foundations (Equity)

One ledger. Every line traceable.

The ledger is the only place where journal lines are written. Sales, purchases, payroll, bank and stock send posting requests to it; nothing writes around it. Open any document number below to see what sits behind the line.

GENERAL JOURNAL · SEPTEMBER 2026Example data Example Co Ltd

General journal, September 2026 (example data). Example company, zero opening balances. Amounts in RON. On small screens each line shows one amount: debit and credit are equal on every journal line.
Nr.	Date	Description	Debit account	Credit account	Debit	Credit
1	02.09	IT maintenance services	628	401	1,000.00	1,000.00
2	02.09	Deductible VAT 21%	4426	401	210.00	210.00
3	05.09	Services invoiced	4111	704	5,000.00	5,000.00
4	05.09	Output VAT 21%	4111	4427	1,050.00	1,050.00
5	08.09	Receipt for FV 0233	5121	4111	6,050.00	6,050.00
6	12.09	Partial reversalstorno	628	401	−200.00	−200.00
7	12.09	VAT reversal 21%storno	4426	401	−42.00	−42.00
8	15.09	Payment of FF 0871 after reversal	401	5121	968.00	968.00
9	30.09	Bank fee	627	5121	84.50	84.50
10	30.09	Unidentified receipt, pending clarification	5121	473	300.00	300.00
September total					14,420.50	14,420.50

Red lines with a minus sign are storno entries. Difference 0.00 Balanced

Localisation module

Romania: statutory accounting, configured per company

For companies operating in Romania, the ledger ships with the national chart of accounts, e-Invoicing, SAF-T and the VAT returns. Here is the scope we configure and check with your accountant, and where each topic is handled.

Romanian accounting coverage, configured per company at implementation
Topic	What happens	Handled in
General chart of accounts (OMFP 1802/2014)	Synthetic accounts in classes 1–8 (balance sheet, income and expense, off-balance), with analytics by partner, cost centre and project	Accounting
Double-entry bookkeeping	Every entry has Debit = Credit; an unbalanced entry cannot be posted	Accounting
e-Invoicing (SPV)	Received invoices are downloaded from SPV as the sealed XML, the legal original, and become proposed entries; issued invoices post once validated	e‑Factura R&D COPILOT
VAT rates 21% and 11% (since 1 August 2025)	Deductible VAT in 4426, collected VAT in 4427, settled each month into 4423 or 4424	Accounting
VAT return D300, D394, D390	Sales and purchase journals feed the declarations	Declarations R&D COPILOT
SAF-T D406	Ledger data is mapped to the SAF-T structure ANAF publishes, set up at implementation and kept current when the schema changes	Declarations R&D COPILOT
Pre-filled e‑TVA return	ANAF’s pre-filled RO e‑TVA return is compared with your VAT journals before you file the D300	e‑TVA R&D COPILOT
BNR rate and FX revaluation	Foreign-currency cash, receivables and payables are revalued at the BNR rate of the last banking day of the month (665/765)	Accounting
Fixed assets and depreciation	Asset card, classification code and useful life from the official catalogue (HG 2139/2004), set up during implementation; depreciation starts in the month after the asset goes into service	Accounting
Month-end close	VAT, depreciation, revaluation, closing 6xx/7xx into 121, period lock	Accounting
Trial balance, general journal, general ledger, account statements	Generated from the same posted entries, at any point in the month	Accounting
Reversals (credit notes)	Corrections are storno entries, red (minus sign) or black (reverse entry) as your accounting policy sets, linked to the original; posted entries are not overwritten	Accounting

This coverage is configured for each company during implementation. Declarations follows the form models ANAF publishes; the SAF-T mapping and the stock valuation method are agreed with your accountant during scoping.

Class 2 · Modules (Fixed assets)

Six working areas, one ledger underneath.

Journals, bank, VAT, fixed assets, the close and reports all read and write through the same ledger. Pick one to see the screen and what it does each month.

Company: Example Co Ltd Period: Oct 2026Sept 2026Sept 2026Nov 2026Sept 2026Sept 2026 Example data

Journals and entries

Sales, purchase and general journals, with proposed entries.

PURCHASE JOURNAL · OCTOBER 2026Example data

Purchase journal, October 2026 (example data). Each rate column shows the base, then the VAT.
Date · doc.	Supplier	21% base / VAT	11% base / VAT	Total	Status
14.10FB 0412	Editura Exemplu SRL	—	300.0033.00	333.00	Posted
20.10FF 1204	Echipamente IT Exemplu SRL	7,500.001,575.00	—	9,075.00	Posted
27.10FT 2290	Transport Exemplu SRL	450.0094.50	—	544.50	To review
Total		7,950.001,669.50	300.0033.00	9,952.50

FB 0412: technical books, 11% rate.

Entries are proposed from the partner and product mapping.
Each line keeps a link to its document and XML.
Analytics by partner, cost centre or project.

Bank and reconciliation

Statement lines matched to open invoices.

STATEMENT 5121 · RON · SEPTEMBER 2026Example data

Statement as imported, before review (example data)
Date	Description	Amount	Proposed partner	Proposed document	Status
08.09	Receipt, Client Exemplu SA	+6,050.00	Client Exemplu SA	FV 0233	Matched
15.09	Payment, Servicii IT Exemplu SRL	−968.00	Servicii IT Exemplu SRL	FF 0871 (balance after storno)	Matched
30.09	Account fee	−84.50	Bank	proposed account 627	To review
30.09	Transfer without reference	+300.00	—	proposed 473 until clarified	No match

Statement as imported. After review these lines become journal lines 5, 8, 9 and 10.

Matched lines post to 512x against 401/4111.
Bank fees are proposed to 627, for review.
Unidentified receipts wait in 473 and stay visible until someone resolves them.

VAT and returns

VAT closes from the journals; returns go through Declarations.

VAT RETURN D300 · SEPTEMBER 2026 · PREVIEWExample data

D300 preview computed from the September journals (example data)
Line	Base	TVA
Row 9 · Supplies taxable at 21%	5,000.00	1,050.00
Row 24 · Purchases taxable at 21%	800.00	168.00
VAT payable		882.00

Generated
Validated
Sent to Declarations

Closing entry: 4427 = 4426 168.00 · 4427 = 4423 882.00

Deductible and collected VAT post to 4426 and 4427 straight from the journals.
VAT closing entry is proposed at month end.
D300, D394, D390 and D406 are prepared and filed in R&D COPILOT Declarations.

Fixed assets

Asset cards and monthly depreciation.

ASSET CARD · INV. NO. MF-0042 · AS AT 30.11.2026Example data

Name: Laptop 14″
Classification code: 2.2.9
Account: 2132
Depreciation account: 2813
Entry document: FF 1204 · 20.10.2026
Entry posting: 2132 = 404 7,500.00
4426 = 404 1,575.00
In service from: 20.10.2026
Depreciation from: November 2026
Useful life · method: 36 months · straight-line
Entry value: 7,500.00
Monthly charge: 208.33
Accumulated · remaining: 208.33 · 7,291.67

Depreciation schedule
Month	Entry	Amount	State
Oct 2026	put into service during the month	0.00	—
Nov 2026	6811 = 2813	208.33	Posted
Dec 2026	6811 = 2813	208.33	Planned
Jan 2027	6811 = 2813	208.33	Planned

Computers fall under catalogue group 2.2, so this example uses 2132 / 2813; some accounting policies use 214 / 2814 instead.

Classification codes and useful lives come from the official catalogue (HG 2139/2004), set up during implementation.
Depreciation 6811 = 281x is proposed each month, starting the month after the asset goes into service.
Disposals and revaluations keep their history.

Month-end close

A checklist that ends at Difference 0.00.

SEPTEMBER 2026 CLOSEExample data

Month-end checklist, each step with an owner and a state
Step	Owner	State
e‑Factura documents downloaded	Operator	done
Statements reconciled	Accountant	done
FX revaluation at BNR rate on 30.09 (no foreign-currency balances)	Accountant	done
Depreciation calculated (0.00: no fixed asset in service)	Accountant	done
VAT closed	Accountant	in progress
Close 6xx/7xx into 121	Accountant	to do
Period locked	Administrator	to do

Trial balance: Debit = CreditDifference 0.00

Each step has an owner and a state.
A locked period accepts no new entries.
Who can lock a period is set per role at implementation.

Reports

The statutory registers and the reports buyers ask for by name.

BALANCE SHEET (EXCERPT) · 30.09.2026Example data

Balance sheet excerpt after the VAT closing entry (example data)
Item	Amount
Cash at bank (5121)	5,297.50
VAT payable (4423)	882.00
Items pending clarification (473)	300.00
Profit for the period (121)	4,115.50
Total assets = liabilities + equity	5,297.50

General journal
General ledger
Trial balance
Account statement
Partner statement
Sales journal
Purchase journal
Cash register
Inventory register
Balance sheet
Profit and loss account
Fixed-asset register

Every figure traces back to the entries and documents behind it.
Reports read posted entries only.
Reports can be exported for your accountant at any time; formats are agreed at scoping.

MOD/ACC · Example data, Romanian chart of accounts

Class 3 · Sources (Inventory)

Everything flows in. Only the ledger writes.

Other R&D COPILOT products send posting requests with the document attached. The ledger checks them, proposes the accounts and keeps the link back to the source.

Part of RDCopilotOS · each product below has its own site

e‑Factura R&D COPILOT

Received invoices come from SPV with their XML; issued invoices post as sales entries.

Accounts: 401 · 4111 · 4426 · 4427 · 6xx · 7xx
Banking R&D COPILOT

Statement lines arrive for matching against open invoices.

Accounts: 5121 · 5124 · 627
ERP R&D COPILOT

Sales, purchase and production documents send posting requests; they never write journal lines directly.

Accounts: 3xx · 4xx · 6xx · 7xx
Inventory R&D COPILOT

Receipts and issues post to class 3 and 6, using the valuation method agreed with your accountant.

Accounts: 301 · 371 · 601 · 607
Payroll R&D COPILOT

The approved payroll posts salaries, contributions and income tax.

Accounts: 641 · 421 · 431x · 436 · 444
Declarations R&D COPILOT

D300, D394, D390 and D406 are prepared from ledger data and filed with their receipts.

Reads posted entries; writes no journal lines.
e‑TVA R&D COPILOT

Your VAT journals are compared with the pre-filled e‑TVA return before filing.

Accounts: 4426 · 4427 · 4423 · 4424
Reports R&D COPILOT

Management dashboards read posted entries, with the source still one click away.

Reads posted entries; writes no journal lines.

Class 4 · Workflow (Third parties)

From supplier invoice to posted entry.

Five steps, the same for every document. The person reviewing always sees the source.

Try it · Example data

Document arrives: From e‑Factura, a bank statement, an upload or another R&D COPILOT product.
Entry is proposed: Accounts are suggested from the partner, the product and earlier entries.
Someone reviews it: With the document beside the entry. Exceptions go to a named owner.
Entry is posted: Debit equals credit, or it does not post. Once posted, it is not edited; a correction is a linked storno.
It shows everywhere: Journals, partner statements and the trial balance update from the same entry.

Supplier invoice

FF 0871

Servicii IT Exemplu SRL · 02.09.2026

Base: 1,000.00 lei
VAT 21%: 210.00 lei
Total: 1,210.00 lei

XML attached ✓

Proposed entry NC-0412

Proposed · to review

Proposed journal entry
Account	Name	Debit	Credit
628	Other third-party services	1,000.00	—
4426	Deductible VAT	210.00	—
401	Suppliers	—
Total		1,210.00	1,210.00

Difference 0.00 Balanced

An entry posts only when the difference is 0.00.

Change the amount in the field to see the difference. Nothing leaves this page.

Inside the product · example data

Review, reconcile, close. One ledger underneath.

Review Entries are proposed from the document. A person checks the source and posts.
Reconcile Statement lines match open invoices. Bank fees and unclear receipts wait for a person.
Close A checklist with owners, ending at a trial balance with difference 0.00.

Class 5 · Close (Treasury)

Close the month without a separate spreadsheet.

Bank lines are matched in the ledger, the close is a checklist with owners, and the trial balance is the final check.

RECONCILIATION 5121 · SEPTEMBER 2026Example data

Bank reconciliation, account 5121 (example data)
Statement opening balance	0.00
Matched receipts (FV 0233)	+6,050.00
Matched payments (FF 0871, after storno)	−968.00
Bank fee (627)	−84.50
Receipt pending clarification (473)	+300.00
Statement closing balance	5,297.50
Account 5121 balance in the ledger	5,297.50
Difference	0.00

The 300.00 receipt stays in 473 until it is identified, and remains on the open list.

CLOSE · SEPTEMBER 2026Example data

e‑Factura documents downloadedOperatordone
Statements reconciledAccountantdone
FX revaluation at BNR rate (no foreign-currency balances)Accountantdone
Depreciation (0.00: no asset in service)Accountantdone
VAT closedAccountantin progress
Close 6xx/7xx into 121Accountantto do
Period lockedAdministratorto do

Trial balance: Debit = CreditDifference 0.00

Class 6 · Setup (Expenses)

What it takes, and what it costs.

Accounting is implemented for each company. We agree the scope in writing first, then set up, migrate and run a parallel month before you switch.

Scoping
Documents, accounts, roles, integrations and reports, agreed with your accountant.
Chart of accounts
Analytic accounts, cost centres, partner and product mapping.
Opening balances
Imported from your current trial balance, partner statements and fixed-asset register.
Parallel month
One month runs in both systems; the two trial balances are compared line by line.
Go-live and support
Your team works in the ledger, with support in Romanian for the first closes and after.

Pricing model

One-off · Setup

One-off setup

Scoping, chart of accounts, migration of opening balances, integrations, the parallel month and training.

Monthly · Licence

Monthly licence

Use of the ledger for each company, EU hosting, updates and support in Romanian.

What changes the price: number of companies (CUI), users, monthly document volume, the integrations you connect and how much history we migrate. You receive a written quote after scoping.

Request a quote

Fit by legal form

SRL / SA: Double entry, VAT and SAF-T, configured and checked with your accountant at implementation.
Group of companies: One ledger per company; access is granted per client company.
NGO (association, foundation): Uses its own chart of accounts (OMFP 3103/2017); we assess it during scoping.
PFA / II (single entry): Single entry by default, so usually not the right fit. If you have opted for double entry, as the law allows, we can assess it.

Class 7 · Reports (Revenue)

What comes out: registers, statements, answers.

Reports are read from posted entries only, so the trial balance, the general ledger and the profit and loss account always agree with each other.

TRIAL BALANCE · SEPTEMBER 2026Example data

Trial balance, September 2026 (example data). Zero opening balances, so opening columns are omitted; reversals netted in turnover.
Account	Name	Turnover D	Turnover C	Final balance D	Final balance C
401	Suppliers	968.00	968.00	—	—
4111	Customers	6,050.00	6,050.00	—	—
4426	Deductible VAT	168.00	0.00	168.00	—
4427	Output VAT	0.00	1,050.00	—	1,050.00
473	Items pending clarification	0.00	300.00	—	300.00
5121	Bank accounts in lei	6,350.00	1,052.50	5,297.50	—
627	Bank charges and similar	84.50	0.00	84.50	—
628	Other third-party services	800.00	0.00	800.00	—
704	Revenue from services	0.00	5,000.00	—	5,000.00
Total		14,420.50	14,420.50	6,350.00	6,350.00

Profit and loss · September

Revenue: 5,000.00
Expenses: 884.50
Result: 4,115.50

Example data. Every figure traces back to the entries and documents behind it.

Reports set up at implementation

General journal
General ledger
Trial balance
Account statement
Partner statement
Sales journal
Purchase journal
Cash register
Inventory register
Balance sheet
Profit and loss account
Fixed-asset register
Cash-flow statement
Aged receivables and payables

The three mandatory registers (general journal, inventory register, general ledger) come from the same posted entries. Annual financial statements are prepared from the same ledger and signed by the person who prepares them, your accountant or a CECCAR member, and by the company’s administrator.

Class 8 · Access (Special accounts)

Who can post, who can close, and what is remembered.

Example role set, configured during implementation
Action	Document operator	Accountant	Approver	Administrator	Viewer
Upload documents	Yes	Yes	No	Yes	No
Propose and edit draft entries	No	Yes	No	No	No
Post entries	No	Yes	No	No	No
Approve exceptions	No	Yes	Yes	No	No
Close and lock the month	No	Yes	No	Yes	No
View reports	No	Yes	Yes	Yes	Yes

Change history
Every entry records who proposed it, who posted it, when, and from which document.
No silent edits
Posted entries are not overwritten. A correction is a storno, in red (minus sign) or black (reverse entry) as your accounting policy sets, linked to the original; both stay visible.
Hosted in the EU
Your data is hosted in the EU. Access uses your R&D COPILOT account; each user reaches only the client companies they have been given. Support is in Romanian.
Your data, your exit
Reports can be exported for your accountant at any time. Most registers and supporting documents must be kept for 10 years (payroll for 50), so the contract sets the export formats, the backup schedule and how your data is handed back or deleted when it ends.

Your external accountant gets their own login and role. No shared passwords, no emailed exports. Two-step sign-in is required for every account.

For accounting firms: a ledger per client company.

If you keep the books for several companies, each client company (CUI) has its own ledger and chart of accounts. Access uses your R&D COPILOT account; each user reaches only the client companies they have been given. Who can reach which company is set up with you at scoping. The licence is set by the number of companies.

Separate ledger per client company
Access granted per client company
Licence by number of companies

Talk to us about your firm

Client companiesExample data

Example Co LtdAccountantSeptember · closing
Alt client exemplu SRLAccountantSeptember · locked
Al treilea client SAViewerAugust · locked

Explanatory notes

Questions accountants and owners ask first.

Do we still need an accountant?

Yes. R&D COPILOT Accounting is where your accountant works, whether in-house or an external CECCAR-authorised accountant or firm, not a replacement for one. They get their own role, see the documents behind every entry and prepare the annual statements, which they sign together with the administrator.

Can we move from the program we use today?

Yes. We start from your current trial balance, partner statements, open invoices and fixed-asset register. One month runs in parallel and both trial balances are compared before you switch.

How do e‑Factura invoices reach the ledger?

Through R&D COPILOT e‑Factura. Received invoices are downloaded from SPV as the sealed XML, which is the legal original, and kept with the entry, so nothing is lost when SPV’s 60-day download window closes. Each invoice is matched to the supplier and proposed as an entry; issued invoices post as sales entries once validated.

What about SAF-T (D406), D300 and D394?

The ledger holds the data; R&D COPILOT Declarations prepares, validates and files the forms. Ledger data is mapped to the SAF-T structure ANAF publishes, set up during implementation with your accountant and kept current when ANAF updates the schema.

Can we run several companies?

Yes. Each company (CUI) has its own ledger and chart of accounts. Access is granted per client company. The number of companies is one of the things that sets the licence.

Can a posted entry be changed?

Not in place. A mistake is corrected with a storno entry linked to the original, and both stay visible, so the history stays trustworthy.

Which stock valuation method is used?

The method your accountant sets in the accounting policy, from those allowed by OMFP 1802/2014, agreed at scoping and applied the same way by Inventory and the ledger.

How is it priced, and where is the data?

A one-off setup fee plus a monthly licence, quoted in writing after scoping. Data is hosted in the EU and support is in Romanian.

We are an accounting firm. Can we work for several clients from one account?

Yes. Each client company has its own ledger and chart of accounts, and each user reaches only the client companies they have been given. Access is granted per client company. The licence depends on the number of companies, and we agree the setup with you at scoping.

Can we take our data with us if we stop?

Your ledger data stays yours. The general journal, trial balance and partner statements can be exported for your accountant at any time. Romanian law requires most accounting registers and supporting documents to be kept for 10 years (payroll for 50), so the contract sets the export formats, including SAF-T data, the backup schedule and how your data is handed back or deleted when it ends.

RDCopilotOS

Accounting is one part of the operating system for your company.

One account and one data core across finance, operations, customers, people and AI. Start with the ledger and connect the rest when you need it.

Explore RDCopilotOS

From idea to implementation

Closing balance · Difference 0.00

Bring us your trial balance. We’ll show you how it lands.

A first conversation covers your companies, documents, the people involved and the integrations you need. You leave with a written scope and a quote.

Send the form
Scoping call with your accountant
Written quote: setup + licence

Discuss your books Register interest in account access

Every amount 1,210.00FF 0871 keeps its source document.

One ledger. Every line traceable.

Romania: statutory accounting, configured per company

Six working areas, one ledger underneath.

Journals and entries

Bank and reconciliation

VAT and returns

Fixed assets

Month-end close

Reports

Everything flows in. Only the ledger writes.

From supplier invoice to posted entry.

FF 0871

Review, reconcile, close. One ledger underneath.

Close the month without a separate spreadsheet.

What it takes, and what it costs.

Scoping

Chart of accounts

Opening balances

Parallel month

Go-live and support

One-off setup

Monthly licence

Fit by legal form

What comes out: registers, statements, answers.

Who can post, who can close, and what is remembered.

Change history

No silent edits

Hosted in the EU

Your data, your exit

For accounting firms: a ledger per client company.

Questions accountants and owners ask first.

Accounting is one part of the operating system for your company.

Guides for your workflow

Bring us your trial balance. We’ll show you how it lands.

Every amount keeps its source document.