Month-End Closing in WinMentor — Step-by-Step Guide for Accountants (2026)
Complete WinMentor month-end closing checklist: preliminary checks, reconciliations, journals, trial balance, and tax authority reporting. Including calendar and timing.
Bogdan Minoiu — Founder Azuvio · 2026-05-23 · 9 min · ERP & Operations
Why the "Month-End Closing" is Critical
A correct monthly close is the foundation for: statutory reporting (e.g., SAF-T, VAT returns), financial statements, management decisions, and accurate payroll. A month closed with errors will cause "cascading" issues for months to come.
WinMentor Month-End Checklist
Week 1 (Days 1-7 of the following month):
Verify that ALL Goods Received Notes (NIRs) have been entered (physical receipts from last month).
Verify that ALL purchase invoices received have been matched to their respective NIRs.
Verify that ALL sales invoices issued have been transmitted to the e-invoicing system (max 5 days).
Reconcile bank accounts (all bank statements for the month, all payments/receipts posted).
Reconcile petty cash.
Week 2 (Days 8-14):
Inventory adjustments (cycle counting differences, if applicable).
Calculate depreciation for fixed assets.
Calculate payroll + contributions (if processed within WinMentor).
Register raw material consumption (for manufacturing companies).
Foreign exchange rate differences (for companies with FX operations).
Week 3 (Days 15-21):
Submit D300 (VAT Return) by the 25th (to ANAF - the Romanian tax authority).
Submit D394 (local B2B sales/purchases declaration) by the 30th.
Submit D406 (SAF-T reporting, if mandatory) by the 25th.
Submit Intrastat (if mandatory) by the 15th.
Mandatory Checks Before Locking the Month
1. Verified Trial Balance — debits = credits for every account.
2. Positive Stock — no items with unexplained negative inventory levels.
3. 100% Reconciled Payments/Receipts — GL account 5121 balance = bank statement balance at date X.
4. Output VAT ↔ Sales Journal — identical amounts.
5. Input VAT ↔ Purchase Journal — identical amounts.
Locking the Month in WinMentor
After verification → Utilities → Lock Month. Note: once locked, you CANNOT modify documents dated within that month without an admin unlock. This is a PROTECTION, not bureaucracy — it prevents "mysterious" changes that would invalidate already submitted tax reports.
Common Errors
1. "Closed" month with unrecorded payments → false trial balance, erroneous VAT returns.
2. Ignored negative stocks → incorrectly calculated average cost price, misreported profit.
3. Purchase invoices entered with next month's date ("forgot to send on time") → missed deductible VAT.
Automated Alerts
For high-volume companies, Azuvio Smart Layer generates automated alerts: "negative stock for SKU X", "unpaid invoice >30 days", "invoice issued without e-invoicing transmission", "unbalanced trial balance". The accountant acts proactively, not reactively.
Conclusion
Disciplined month-end closing = 3-4 hours well-invested every month. Chaotic closing = weeks of quarterly adjustments. Following the checklist above consistently transforms closing into a routine.