If we use the procedure recommended in the guide, the cash registers/bank accounts will already have a balance. We therefore correct the value by adding a difference entry to the relevant cash register/bank account, which we post again using the bridging account 395xxx as the contra account.
For cash registers/bank accounts maintained in a foreign currency (as with advance payments), no automatic revaluation occurs as of the last day of the accounting period. We can enter a corrective entry to reconcile the CZK value of the cash register/bank account, using the bridging account 395xxx again as the contra account.