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)

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Category: Financiar

Chart of accounts (Romania)

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

Key takeaways

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 Azuvio helps

Azuvio 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.

Frequently asked

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.

Where Azuvio fits

Related terms

General journal (Romania) — Mandatory Romanian accounting register listing every economic transaction chronologically — the foundation of double-entry bookkeeping.
Trial balance (Romania) — Monthly accounting summary that confirms debits equal credits and feeds every Romanian tax filing (D300, D394, D112, SAF-T).
Journal entry (accounting note) — The record of an economic transaction on accounts (debit = credit), the base unit of double-entry bookkeeping.
Balance sheet (Romania) — Financial statement showing a company's position at a point in time: assets = equity + liabilities.

Last updated: 2026-07-06