# FUNDATIA - clasa 4: ce ar trebui sa arate balanta ROA

Comparatie cont sintetic: PDF SAGA (suma frunzelor) vs xlsx generat. Compara coloanele astea cu balanta ROA dupa import si spune-mi la ce cont difera.

| cont | PDF D | PDF C | xlsx D | xlsx C | dif D | dif C |
|---|---|---|---|---|---|---|
| 401 | 0.00 | 314703.58 | 0.00 | 314703.58 | 0.00 | 0.00 |
| 409 | -0.01 | 0.00 | -0.01 | 0.00 | 0.00 | 0.00 |
| 4092 | 809.33 | 0.00 | 809.33 | 0.00 | 0.00 | 0.00 |
| 4111 | 15126.48 | 0.00 | 15126.48 | 0.00 | 0.00 | 0.00 |
| 4411 | 0.00 | 26986.00 | 0.00 | 26986.00 | 0.00 | 0.00 |
| 446 | 0.00 | -485.00 | 0.00 | -485.00 | 0.00 | 0.00 |
| 4482 | 17264.38 | 0.00 | 17264.38 | 0.00 | 0.00 | 0.00 |
| 4551 | 0.00 | 1571531.33 | 0.00 | 1571531.33 | 0.00 | 0.00 |
| 461 | 477938.37 | 0.00 | 477938.37 | 0.00 | 0.00 | 0.00 |
| 462 | 0.00 | 3400771.00 | 0.00 | 3400771.00 | 0.00 | 0.00 |
| 473 | 14094.02 | 0.00 | 14094.02 | 0.00 | 0.00 | 0.00 |
| **TOTAL** | **525232.57** | **5313506.91** | **525232.57** | **5313506.91** | 0.00 | 0.00 |

Randul "Total sume clasa 4" din PDF: D = 525.232,57  C = 5.313.506,91.

Anomalii reale in balanta SAGA (nu erori de conversie):

- `409 FURNIZORI DEBITORI`: total debitor **-0,01** (negativ).
- `446.1 IMPOZIT TEREN`: total creditor **-485,00** (negativ).