Merot Finance · Journal entries

Postings that stay balanced and legible

A chart of accounts per Rulebook 174/2011, fiscal years with monthly periods and closing, postings that must always balance and corrections only by red storno. Invoices, e-Faktura and statements are posted automatically, and for manual entries the system suggests the account and partner from the description.

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What you get

The foundation of everything else in the system.

#FeatureScope
01Chart of accounts 174/2011The mandatory framework for companies, with analytics by client, partner and project; extensible as needed.
02Double entryDebit equals credit, always; an unbalanced entry cannot be posted.
03Fiscal years and periodsMonthly periods with closing; a closed period is locked for new entries, reopening only by an administrator with a trail.
04Red stornoCorrections only by counter-entry, as Rulebook 75/2024 requires; the original stays legible.
05Automatic and suggested postingInvoices, e-Faktura, statements and payroll post themselves; for a manual entry the system suggests account, partner and lines from the description and learns from history.
06Audit trailWho changed what and when, kept for 10 years; general ledger and analytics exports for an inspection.
How it works

From fiscal year to storno.

01Fiscal yearCalendar or custom; 12 periods, opening balances from the previous software.
02PostAutomatic from a document or manual with a suggested account and partner; lines until balanced.
03PostingThe entry goes into the general ledger and at once into the trial balance, DDV-04 and reports.
04Close and stornoThe month closes per the close checklist; correction only by storno in an open period.
Key facts

Journal entries and chart of accounts: in one table.

Chart of accountsRulebook 174/2011 for companies; non-profit and others on request
CorrectionsRed storno only (Rulebook 75/2024); the original remains
CurrenciesMKD, EUR, USD; the central bank rate or your own; exchange differences posted automatically
RetentionPostings and audit trail for 10 years; Excel and PDF export
PriceSolo from MKD 1,500 per month + 150 per client company; Office 4,900 + 120; Bureau 11,900 + 90; Enterprise on quote
Trial30-day trial with full functionality; every firm gets its own address firm.merot.com

Updated: 2026-09-14

Macedonian rules

What the regulation asks of the bookkeeping.

Rulebook 174/2011The mandatory chart of accounts for companies; Merot Finance ships it built in, with analytics.
Rulebook 75/2024Bookkeeping rules: corrections by counter-entry, the original record stays legible, posting deadlines.
Audit trailEvery change with user and time; 10-year retention; export for an inspection or auditor.
Locked periodAfter closing no new entries are made; corrections go to the current period.
Questions

Frequently asked questions

Which chart of accounts is used?

The standard one per Rulebook 174/2011 for companies, with analytical accounts; for non-profits and other forms it is added on request.

How is the month closed?

Per the close checklist: documents, statements, payroll, reconciliation, DDV-04; a check for anomalies and unbalanced partners; the period is locked.

Can a locked period be reopened?

Only by an administrator, and it is recorded in the audit trail; the recommendation is to keep it locked and post the correction in the current period.

Is there an export for inspections?

Yes. General ledger, analytics by account, partner and period, in Excel and PDF, with the audit trail.

Related

Other features of Merot Finance.

See the process with your own data

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