bazele contabiltati
TRANSCRIPT
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Anexa 3.
Conturile contabile
Debit 112 Imobilizri necorporale Credit
Sold iniial 18 700
Total rula debit 0 Total rula credit 0
Sold !inal 18 700
Debit 11" #mortizarea imobilizrilor necorporale Credit
Sold iniial $%0
Total rula debit 0 Total rula credit 0
Sold !inal $%0
Debit 12" &iloace !i'e Credit
Sold iniial 278 (00
18) * 000
Total rula debit * 000 Total rula credit 0
Sold !inal 28$ (00
Debit 12$ #mortizarea miloacelor !i'e Credit
Sold iniial 1" 200
Total rula debit 0 Total rula credit 0
Sold !inal 1" 200
Debit 1*1 Creane pe termen lun+ Credit
Sold iniial 12 800
Total rula debit 0 Total rula credit 0
Sold !inal 12 800
Debit 211 &ateriale Credit
Sold iniial ( *00
2) $( 000
1%) (11
() $0 0"1
Total rula debit $( (11 Total rula credit $0 0"1Sold !inal 11 080
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Debit 21" ,biecte de mic -aloare .i /curt durat Credit
Sold iniial 2700
Total rula debit 0 Total rula credit 0
Sold !inal 2700
Debit 21$ zura obiectelor de mic -aloare .i /curt durat Credit
Sold iniial $(0
Total rula debit 0 Total rula credit 0
Sold !inal $(0
Debit 21( roducia n cur/ de e'ecuie Credit
Sold iniial 22 200
27) "1 "(03" 1) 22 200
Total rula debit "1 "(03" Total rula credit 22 200
Sold !inal "1 "(03"
Debit 21* rodu/e Credit
Sold iniial 1* 700
%) $( 0"1 10) 2( 0"1
21) 8 2"1
Total rula debit $( 0"1 Total rula credit "" 2*2
Sold !inal 28 $*%
Debit 221 Creane comerciale Credit
Sold iniial ($ 00011) "8 $00 2") "8 $00
Total rula debit "8 $00 Total rula credit "8 $00
Sold !inal ($ 000
Debit 222 Corecii 4pro-izioane) la creane compromi/e Credit
Sold iniial $00
Total rula debit 0 Total rula credit 0Sold !inal $00
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Debit 22( Creane ale bu+etului Credit
Sold iniial 1( %00
Total rula debit 0 Total rula credit 0
Sold !inal 1( %00
Debit 22* Creane ale per/onalului Credit
Sold iniial 1( 000
1$) 1 0"1
2() %1
1() %*1
1*) 70
2() %1
Total rula debit 1 122 Total rula credit 1 122
Sold !inal 1( 000
Debit 2$1 Ca/a Credit
Sold iniial 700
12) $ 0"1
1*) 70
17) 1 2"1
20) 12 000
2() %1
1") " 0"1
1$) 1 0"1
22) % 0"1
2$) %1
Total rula debit 17 $2" Total rula credit 1" 18$Sold !inal $ %"%
Debit 2$2 Conturi curente n moned naional Credit
Sold iniial 78 000
22) % 0"1
2") "8 $00
*) 1( 0"1
12) $ 0"1
17) 1 2"1
2*) 7 200Total rula debit $7 $"1 Total rula credit 27 $%"
Sold !inal %7 %"8
Debit 2$" Conturi curente n -alut /trin Credit
Sold iniial 21 000
Total rula debit 0 Total rula credit 0
Sold !inal 21 000
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Debit "11 Capital /ocial Credit
Sold iniial 2(* 000
Total rula debit 0 Total rula credit 0
Sold !inal 2(* 000
Debit "12 Capital /uplimentar Credit
Sold iniial $ %00
Total rula debit 0 Total rula credit 0
Sold !inal $ %00
Debit "21 Capital de rezer- Credit
Sold iniial 2* 000
Total rula debit 0 Total rula credit 0
Sold !inal 2* 000
Debit "22 5ezer-e /tatutare Credit
Sold iniial 1* 800
Total rula debit 0 Total rula credit 0
Sold !inal 1* 800
Debit "2" #lte rezer-e Credit
Sold iniial 1* "80
Total rula debit 0 Total rula credit 0
Sold !inal 1* "80
Debit ""2 ro!it nerepartizat 4pierdere neacoperit) ale anilor precedeni Credit
Sold iniial " 700
Total rula debit 0 Total rula credit 0
Sold !inal " 700
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Debit (11 Credite bancare pe termen /curt Credit
Sold iniial 18 000
Total rula debit 0 Total rula credit 0
Sold !inal 18 000
Debit (21 Datorii comerciale Credit
Sold iniial "* 000
*) 1( 0"1
2*) 7 200
2) ($ 000
18) 7 200
Total rula debit 22 2"1 Total rula credit *1 200
Sold !inal 7$ %*%
Debit ("1 Datorii !a de per/onal pri-ind retribuirea muncii Credit
Sold iniial 80 000
1") " 0"1 ") $ 0"1
7) " 0"1
Total rula debit " 0"1 Total rula credit 7 0*2
Sold !inal 8$ 0"1
Debit ("" Datorii pri-ind a/i+urrile Credit
Sold iniial 18 (00
$) 1 0883"7
8) 8183"7
Total rula debit 0 Total rula credit 1 %0*37$
Sold !inal 20 $0*37$
Debit ("$ Datorii !a de bu+et Credit
Sold iniial 1% 000
2) % 000
18) 1 200
11) * $00
20) 2 000
Total rula debit 10 200 Total rula credit 8 $00
Sold !inal 17 200
Debit ("8 ro-izioane curente Credit
Sold iniial 10 %80
Total rula debit 0 Total rula credit 0Sold !inal 10 %80
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Debit ($$ #lte datorii curente Credit
Sold iniial 21 000
Total rula debit 0 Total rula credit 0
Sold !inal 21 000
Debit 811 #cti-itatea de baz Credit
Sold ini ial
1)22 200
") $ 0"1
$) 1 0883"7
() $0 0"1
%) $( 0"1
27) 22 28"381
Total rula debit *7 28*381 Total rula credit *7 28*381
Debit *11 6enituri din -nzri Credit
Sold iniial
28) $2 000 11) "2 000
20) 10 000
Total rula debit $2 000 Total rula credit $2 000
Debit *12 #lte -enituri din acti-itatea operaional Credit
Sold iniial
28) ($* 1%) (11
2() %1
Total rula debit ($* Total rula credit ($*
Debit 711 Co/tul -nzrilor Credit
Sold iniial
10) 2( 0"1
21) 8 2"1
2%) "" 2*2
Total rula debit "" 2*2 Total rula credit "" 2*2
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Debit 71" Celtuieli admini/trati-e Credit
Sold iniial
7) " 0"1
8) 8183"
2%) "8$%3"
Total rula debit " 8$%3" Total rula credit "8$%3"
Debit 71$ #lte celtuieli din acti-itatea operaional Credit
Sold iniial
1() %*1
2$) %1
2%) 10(1
Total rula debit 10(1 Total rula credit 10(1
Debit """ ro!it net 4pierderea neta) al perioadei de +e/tiune Credit
Sold iniial
"0) $ ("031%
Total rula debit 0 Total rula credit $ ("031%
Sold !inal $ ("031%
Debit "(1 5ezultatul !inanciar total Credit
Sold iniial
2% a) "" 2*2
2% b) " 8$%3"
2% c) 10(1
"0) $ ("031%
28 a) $2 000
28 b) ($*
Total rula debit $2 *%23$% Total rula credit $2 *%23$%