If we follow the procedure recommended in the guide, the cash registers/bank accounts will already have a balance. We therefore adjust the value by adding a difference item to the relevant cash register/bank account, posting it again with the offsetting account 395xxx.
For cash registers/bank accounts kept in a foreign currency (as with advance payments), no automatic revaluation takes place on the last day of the accounting period. We can enter a correction item to align the CZK value of the cash register/bank account, again using the connecting account 395xxx as the offsetting account.