How to review the accounts by period

What is it for?

For each account and each period, it records whether the balance has been checked, by whom, when and against which document. At the end of the month, or of the year, you have proof that someone looked at that balance.

The screen warns you when a balance is unusual for the type of account. It never blocks anything: neither marking the account as reviewed, nor posting in the period.

When to use it?

• At the end of the month, when you check the bank, cash, customer and supplier accounts against the documents that support them.
• At the end of the year, before closing the accounts, to leave proof of what was checked.
• When the periodic VAT return warns that there are accounts of the period still to review.
• Do not use it to prevent posting in a month already checked: that is done with the lock dates.

Where to find it?

Accounting › Close › Close the month › Supporting lists › Account reviews. The list opens with the To review filter: it shows the reviews of all accounts still to be reviewed. To see the reviewed ones as well, remove the filter.

The Certified accountant and the Auditor find the same link in Accounting › Close › Year-end closing panel, which the Accountant does not have in the menu.

Before you start

• Your profile is Accountant.
• You have to hand the document that confirms the balance, for example the bank statement or the cash count sheet.
• The period's journal entries are posted. The balance only counts posted entries.

How to use it

1. Open Accounting › Close › Close the month. Under Supporting lists, click Account reviews.
2. Click New. In Account, choose the account, for example 121 Demand deposits (Depósitos à ordem).
3. In Period start and Period end, choose the dates, for example 01/10/2026 and 31/10/2026. The Balance at Period End fills in by itself.
4. In Note, write what you checked and against which document, for example Conferido com o extrato do banco de 31/10/2026.. Save.
5. Compare the Balance at Period End with the document. If the balance is unusual, a yellow banner appears: see the Unusual balance section.
6. Click Mark as reviewed.

Expected result

The state changes to Reviewed. The record shows Reviewed by and Reviewed on, and the history gets the line “Reviewed by profile.”.

This procedure creates no journal entries: it changes no balance and no document.

Unusual balance

A balance is unusual when it is on the opposite side to the one the type of account normally has. An asset, or an expense, with a credit balance. A liability, equity or income with a debit balance.

In the example, the Accrual Account (Conta Transitória) has a balance of -367.50, that is, a credit balance. The minus sign means the credits are greater than the debits.

The banner does not stop you from clicking Mark as reviewed. If you mark it, the history records “Warning: the balance is unusual for this kind of account.”. The recommended approach is to fix the cause first, for example by classifying the bank transactions still to be processed, and only then mark it: once marked, the account drops out of the periodic VAT return warning, even with the unusual balance.

Important notes

• Marking as reviewed does not close the month. After that, you can still post in the period and the balance on the record changes. To prevent that, use the lock dates.
• Filter the list by To review, Reviewed or Unusual Balance. Group by State, Account or Period.
• The record does not tell you which accounts are still to be reviewed. Only the reviews someone created exist: an account with no review created appears nowhere, not even in the return's warning.
• Each company sees only its own reviews.

Common problems

“The period of the review ends (01/10/2026) before it starts (31/10/2026): swap the dates.” The dates are the wrong way round. Correct Period start and Period end and save.

“The operation cannot be completed: This account already has a review for that period.” A review of this account with the same dates already exists. Click Close and, in the account's list, open the existing one.

I marked it by mistake, or found an error after marking it. Open the review and click Reopen. The state goes back to To review, the Reviewed by and Reviewed on fields disappear, and the history records “Reopened by profile.”. You can mark it again afterwards.

The periodic VAT return warns: “1 account(s) of the period are still to review, e.g. 120001. What happened: the review of the accounts of the period is not finished, so the declaration may still change. How to fix it: review them in Account reviews and run the checks again.” It appears on the Checks tab of the periodic VAT return. It is only a warning: it does not block submission. Mark the accounts listed and click Run checks again: the line changes to OK, with “There are no accounts of the period waiting for review.”. An account with an unusual balance also drops out of the warning once marked: record in the Note why the balance is correct.