Resolve missing accounts during migration

You do not have to create every unfamiliar source account before starting migration. The Review new accounts panel lets you prepare missing accounts after a preview, with explicit confirmation before anything is saved.

This applies to the structured Opening & migration workflow, not every document uploaded anywhere in Norman.

Prepare the missing accounts

1. Open Opening & migration. Select the correct scenario, SKR and periods, then add your source data.
2. Run Preview & reconcile. Open Review new accounts if the preview reports new accounts or missing assignments.
3. Select the accounts you want to prepare. Check each code, name and accounting type against the source chart and trial balance.
4. Review the proposed E-Bilanz assignment. Choose a supported reporting position for custom accounts, or explicitly choose Review later when you cannot yet determine it.
5. Read the confirmation and select Save reviewed accounts.
6. Run Preview again. Account preparation and balance import are separate actions.
7. Import only when all blocking issues are resolved and the balances reconcile.

Names may be suggested from the selected SKR catalog. A custom account's booking text is not treated as its account name. Fill in missing names yourself from reliable records.

What gets saved?

The confirmed step creates the selected missing accounts as Ledger-only and saves unresolved reporting assignments for the years shown. Existing valid assignments are preserved. It does not import balances, create operational transactions or post Ledger entries.

For a previous-year roll-forward, inspect the displayed source and target years. Do not assume that reviewing one year silently changes all other years.

Why can the import still be blocked?

• Review later: the account exists, but the required reporting assignment remains unresolved.
• Existing hidden account: it is not recreated or automatically reactivated. Review the existing account in the chart.
• Account conflict: resolve the code, type or SKR mismatch first. Historical accounts are not overwritten to force the import.
• Locked year: account preparation cannot change the protected year.
• Stale preview: run a fresh preview after editing the setup or saving accounts.

Do not create an arbitrary income or expense account simply to make an error disappear. Use E-Bilanz assignment or ask your advisor to identify the correct position.