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n) The synthetic balance of control requires the control of the entries by comparing each analytical control balance with the respective sums of the synthetic account from the synthetic balance of accounting control.

In the system of accounts, the operations resulted from he movement and the material and financial ransformations are reflected on the basis of the principle of the double booking. The functioning way of the accounts eaches a peak in the accounting science through the double booking, which is a methodological proceeding that gives he infallible character of the accounting; this is considered an ideal system for the record of the administrated capital and patrimony seen from a double perspective: economic values and obligations or resources (Dragan, 2004).

This principle is observed by means of the synthetic balance of accounting control that contributes to guaranteeing the exactness of the bookings made in the accounts and guaranteeing the drawing out of some real and complete financial statements. With the help of this proceeding are determined:
 the recording omissions (the economic operation is booked neither in debit nor in credit);
 the compensation errors (reporting wrongly the sums from the journal or from the documents in,Cartea – Mare”);
 the charge errors (reporting an exact sum from the journal in ,Cartea – Mare”, both in debit and in credit, but not under the correct accounts) (Munteanu, 2003);

o) The chess control balance helps to detect the errors that do not influence equalities. These errors may have as cause: wrongly establishing the correspondent account, inversing the accounting formula, registering an operation twice both in debit and in credit, drawing out a correct accounting formula, but with the wrong sums. Through this proceeding one can identify the lack of correlation between the accounts, the compensation and the charge errors.

In practice, in certain cases, in the case of control one can make use of unofficial documents and records, too.The unofficial documents and records are the result of the initiative of the persons that draw them out with the purpose of justifying some values (hand receipt, personal records, etc.). They are considered written proofs that enable examining the official documents and records. The conclusions obtained on the basis of these unofficial documents and records are taking into consideration by the controlling persons only if they are confirmed by official and legal documents and records.