📌 When to use

This feature is used when an account contains incorrect opening balances that need to be adjusted before starting a new accounting period.

For example, if the 50.061.001 – Settlements with PE account contains historical balances that no longer reflect the actual settlements with employees, these balances can be cleared using a technical journal entry through an off-balance account.

🪜 Step 1. Select the adjustment date

Choose the date from which accounting should continue with corrected balances.

For example, 01.08.2026 can be used as the control date, after which all new payroll accruals and payments will be recorded based on the corrected balances.

🪜 Step 2. Review the account balances

Open the account that requires adjustment and identify the balances for each analytical dimension.

For example:

🪜 Step 3. Create or use an off-balance account

Use the following off-balance account for the adjustment:

• 00.000.000 – Off-balance

• Account type: Off-Balance Sheet

This account is used exclusively for technical balance adjustments and does not affect the company’s financial statements (P&L).

🪜 Step 4. Adjust the balances

If you need to clear the company’s liability to an employee

For example, the report shows a negative balance indicating that the company still owes money to the employee.

Create the following journal entry:

If you need to clear an employee’s liability to the company

🪜 Step 5. Continue accounting

Once the adjustment is completed, all new transactions will be recorded based on the corrected opening balances.

For example:

Salary accrual

Salary payment

✅ Result

After the adjustment, historical balances will no longer affect current accounting, and all future payroll accruals and payments will be recorded starting from the selected control date using the corrected balances.