Subconto — analytic dimensions
Why this matters to you
The chart of accounts tells you what happened: you sold goods (611), money came into the account (242), you paid salaries (531). The account alone does not tell you to whom you sold, from whom you bought or on which contract.
Without analytics you only know that you have 50.000 lei of receivables. With analytics you know that "Florăria Dacia" owes 30.000 lei and "Tehno Plus" 20.000 lei. The difference shows up at reconciliation, when chasing debts and on the statement of account agreed with the partner.
How it works
Subconto are analytic dimensions attached to accounts. They do not change the account; they add a layer of detail on every entry line.
The chart shipped with the panel brings 36 subconto types and fixes, for each account, up to 3 slots. The values are not typed in: they come from your real registers.
| Subconto type | Where the values come from | Typical accounts |
|---|---|---|
| Contraparti (partners) | Partners | 221 Trade receivables, 521 Current trade payables |
| Contracte (contracts) | the partner's contracts | 221, 521, 523 Current advances received |
| Documente de decontari (settlement documents) | the settlement documents | 221.1, 521.1, 544.3 |
| Angajati (employees) | Team → Employees | 531 Payroll liabilities, 226 Receivables from personnel |
| Impozite si taxe (taxes) | the tax classifier | 533 Social and medical insurance, 534 Liabilities to the budget |
| Articole de costuri (cost articles) | the expense classifier | 713 Administrative expenses, 811 Main activities |
| Grupe nomenclator (product groups) | the nomenclature groups | 611 Revenue from sales, 711 Cost of sales |
| Nomenclator / Depozite (products / warehouses) | your items and warehouses | 211 Materials, 217 Goods |
| Mijloace fixe (fixed assets) | the fixed-asset cards | 123 Fixed assets, 124 Depreciation of fixed assets |
| Cote TVA (VAT rates) | Merchant Center → VAT Rates | 611 Revenue from sales |
The names of these classifiers come from the chart of accounts and appear in Romanian in the panel, whatever interface language you use — that is why they are kept as they are here.
The remaining types cover narrower ground: securities, monetary documents, customs declarations, tyres, batteries, fund destinations and others.
The slots come pre-chosen, but not all of them are locked
The 654 accounts shipped with the panel come with the slots already filled in, following the accounting model used in Moldova. Most of them you can change.
Locked are only the system accounts — 192 out of the 654. You recognise them by the System Account label in the form: there the three subconto pickers become read-only fields and the toggles below them are greyed out. On the other 462, the form is fully editable — and so it is on the accounts you create yourself.
A few examples you will use daily:
| Account | Subconto 1 | Subconto 2 | Subconto 3 |
|---|---|---|---|
221.1 Domestic trade receivables | Contraparti | Contracte | Documente de decontari |
521.1 Domestic trade payables | Contraparti | Contracte | Documente de decontari |
531.1 Payroll liabilities | Angajati | Calcule si retineri | — |
534.4 VAT liabilities | Impozite si taxe | — | — |
611.2 Revenue from the sale of goods | Grupe nomenclator | Cote TVA | Nomenclator |
713.1 Administrative personnel expenses | Articole de costuri | Grupe nomenclator | — |
217.1 Goods purchased for resale | Nomenclator | Depozite | — |
Out of the 654 accounts, 88 have no analytic at all, 230 have one, 248 have two and 88 have all three.
Entries already written keep the analytics they had. In the trial balance the changed account will show the old rows too, on (no analytic), next to the new ones. Change the slots on an account already in use only if you really need to.
Where to find it: Sidebar → Accounting → Classifiers → the Chart of Accounts tab
What else you choose in the account form
Besides the three slots, the form has four more options that change what the account can carry.
| Toggle | What changes when you turn it on | If you leave it off |
|---|---|---|
| Multi-currency | the account also keeps the currency of the operation, not just the amount in lei | balances stay in lei only |
| Quantity tracking | besides the amount, the account also carries the quantity | value only |
| Department tracking | every entry line also gets the department | no breakdown by department |
The fourth is not a toggle but a picker: Tax deductibility. It decides whether the amount on the account goes, at posting, into the tax column or into the permanent-differences one. By default the account is fully deductible; you change it only on the expense accounts the tax authority does not recognise.
The department is a separate dimension
The department does not take up one of the three slots. It is a dimension of its own, enabled on the account through department tracking — 557 of the 654 accounts have it. In practice: on the same entry line you can have three analytics and the department as well.
Departments have to be created before you can use them.
Where to find it: Sidebar → Team → the Departments tab
The analytics are filled in on each side
An entry line has a debited account and a credited account, and each side carries its own analytics. On 531.1 / 534.2 (income tax withheld from salary) the debit requires the employee, the credit requires the tax type — two different values, on the same line.
How this works in POSfix
Automatic filling from documents
When you post a document, the analytics are filled from the document data. You do not type them in by hand.
| What you put in the document | What ends up in the entry |
|---|---|
| The invoice partner | Contraparti on 221.1 / 521.1 |
| The contract chosen on the invoice | Contracte on the same line |
| The nomenclature item | Nomenclator + Grupe nomenclator on the stock and revenue accounts |
| The warehouse of the line | Depozite on the stock accounts |
| The employee from the payroll calculation | Angajati on 531.1 |
| The VAT rate of the line | Cote TVA on 611.x |
If the panel cannot determine an analytic the account requires, posting is refused and you get the message that names it — for example "lipsește Subconto1 [Grupe nomenclator]" ("Subconto1 [Product groups] is missing"). You fill in the source field in the document and try again.
Manual operations
On a manual entry you choose the analytics yourself. You expand the line and the panel shows you exactly the slots required by the account on each side; where the account requires nothing, it says it has no analytics.
Where to find it: Sidebar → Accounting → the Manual Operations tab
Expanding the trial balance
Subconto detail is not a checkbox, it is a picker with three values. Left empty, the trial balance behaves as before. Expanded (with subconto) breaks every account down by the values of its analytics. Synthetic accounts only does the opposite — it gathers everything onto the parent account and never goes down.
Rows with no analytic appear as (no analytic) — a sign that a document went in before the source data was complete.
221.1 Domestic trade receivables Balance D: 50.000
├── Florăria Dacia SRL Balance D: 30.000
└── Tehno Plus SRL Balance D: 20.000
The trial balance exports to Excel with the breakdown kept as row groups.
Where to find it: Sidebar → Accounting → the Trial Balance tab
To break out a single account, not the whole trial balance
Subconto detail opens up the whole report. When you care about one particular account, you use Break out by subconto, below the filters. You press Add rule, pick the account and tick which of the slots you want — S1, S2, S3. You can add one rule per account.
Each rule also has the Expanded balance (Dt/Ct separate) toggle: turned on, it keeps the debit and the credit on separate rows for every value; turned off, it shows a single net balance per value. On settlements with partners the difference matters — a partner who owes you and whom you owe looks different in the two variants.
Below it you have two filters that narrow the rows down instead of breaking them out:
- Analytic scope filter — keeps in the report only the rows of one particular value, for example a single partner.
- Advanced filter (conditions) — conditions on Subconto 1 / 2 / 3, with operators such as "equal", "in list", "filled" or "not filled". Unticked, a row is a mandatory condition; you tick OR to move it into the optional group, where it is enough that one of the conditions passes.
The filters are applied when you press the Generate button, not while you are filling them in.
Filtering in the account card
The account card groups the movements by the first analytic and gives a subtotal per group. From the trial balance you can jump straight into the card filtered on a single value — only "Tehno Plus", for example — and the active filter is shown at the top and can be cleared with one click.
Where to find it: Sidebar → Accounting → the Account Card tab
An example from practice
The scenario. You are the accountant of SRL "Comerț Prim". In March you issued three invoices and collected one. Account 221.1 carries the Contraparti analytic.
| Date | Document | Partner | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 05.03 | FV-001 | Florăria Dacia | 30.000 | 30.000 | |
| 10.03 | FV-002 | Tehno Plus | 20.000 | 50.000 | |
| 12.03 | FV-003 | Florăria Dacia | 15.000 | 65.000 | |
| 20.03 | OP-041 | Florăria Dacia | 30.000 | 35.000 |
Without the analytic: you only know that you have 35.000 lei of receivables.
With the Contraparti analytic: you set Subconto detail to Expanded (with subconto) and read it straight off — Florăria Dacia invoiced 45.000, paid 30.000, still owes 15.000; Tehno Plus owes 20.000, with no payment at all.
Common mistakes
-
You assume the whole shipped chart is locked — it isn't. Only the accounts marked System Account have fixed slots; on the others the form is editable.
-
You confuse the analytic with the analytic account — the analytic is a cross-cutting dimension (the same partner appears on
221.1,521.1,523.1). The analytic account is a fixed subdivision of the account (221.1domestic,221.2foreign). -
You look for the department among the three slots — the department is a separate dimension, enabled on the account, not one of the slots.
-
You ignore the "(no analytic)" rows in the trial balance — they show documents that went in without complete source data, or entries written before the slot was added to the account. You find them by jumping into the account card and you correct them at the source.
-
You pick the partner but not the contract — on
221.1and521.1the contract is slot 2. Without it, the statement of account agreed with the partner cannot be broken down by contract.
Frequently asked questions
Can I change an account's analytics after I have started working?
Yes, unless it is a system account. Entries already written are not updated retroactively — they will appear in the trial balance on the (no analytic) row, next to the new ones.
Do group accounts have analytics?
Yes. 221 has the same three slots as 221.1. The difference is not the presence of analytics, but the fact that entries are written on analytic accounts while the group aggregates.
Can I create new subconto types?
No. Subconto types are system-level. The 36 cover the needs of accounting in Moldova; before looking for a new type, check whether what you actually need is an analytic account of your own.
Where do the values in the list come from?
From your registers: partners from Partners, employees from Team → Employees, departments from Team → Departments, cost articles and tax types from Accounting → Classifiers. What does not exist in the register does not appear in the list.
Can I have the same analytic type on several accounts?
Yes, and that is exactly the point of it. Contraparti sits on 221.1, on 521.1 and on 523.1 — you filter on one partner and you see his net position on all three.
What happens if a mandatory analytic is missing?
Posting is refused, with a message that names the analytic. The document stays a Draft until you fill in the source field.
Can I export reports with the analytic breakdown?
The trial balance exports to Excel, with the hierarchy kept. The account card has no export — you read it in the panel or print it from the browser.
How many analytics should I use?
As many as a report you actually read requires. On the accounts in the chart, start from what the panel gave you — that is already the usual model in Moldova. On your own accounts, start with one, normally the partner, and add a second when you have a concrete report that asks for it.
Related pages
- Double entry — how the entry line the analytics sit on is built
- Chart of accounts — the structure of the accounts and their slots
- Account card — movements grouped and filtered by analytic
- Trial balance — balances broken down by analytic