contabilitatea evenimentelor si tranzactiilor(3)

7/25/2019 Contabilitatea Evenimentelor Si Tranzactiilor(3)

1/212

Page

78

Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR

MINISTERUL EDUCAIEI CERCETRII I TINERETULUI

Proiectul Phare TVET RO 2005/017-553.04.01.02.04.01.03

AUXILIAR CURRICULAR PENTRU

CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR

DOMENIUL: SERVICII

CALIFICAREA: TEHNICIAN N ACTIVITI ECONOMICE

NIVELUL: 3

Ac!" #$"%&$l $ 'o!" l$(o%$" )%&* '&*$* $% P+$% ,* )%o&c"ul d Dezvoltare institu ional a

sistemului de nv mnt profesional i tehnic

Noiembrie 2008

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c

MEdCTCNDIPT / UIP


2/212

Page

78


AUTORI:

CUCEA GEORGETA RAMONA, profesor Colegiul Economic !ionisie "opM#r$i#n% Alb# Iuli#

COOR!ONATOR:

CRI&TINA TANI&'A( ) e*per+ loc#l

CON&U'TAN-:

I(AN M./.T.N, e*per+ .G In+ern#+ion#l

1TEANE&CU MI3AE'A ) e*pe+ CN!I"T

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


3/212

Page

78


Cuprins

INTRO!UCERE................................................................................................8

COMPETENE..............................................................................................10

OBIECTIVE URMRITE..................................................................................11

INFORMAII PENTRU PROFESORI..................................................................1

SU!ESTII METODOLO!ICE............................................................................1"

RECOMANDRI............................................................................................1#

FI DE PRO!RES COLAR...........................................................................1$

FIELE DE RE%UMAT....................................................................................1&

FI DE RE%UMAT DE ACTIVITATE.................................................................0

CUVINTE C'EIE(!LOSAR...............................................................................1

INFORMAII PENTRU ELEVI...........................................................................)

ACTIVITI DE *NVARE...........................................................................+COMPETENA 1 :.......................................................................................................... 24

ACTIVITATEA 1.1............................................................................................................24

ACTIVITATEA 1.2............................................................................................................26

ACTIVITATEA 1.3............................................................................................................28

ACTIVITATEA 1.4............................................................................................................30

ACTIVITATEA 1.5............................................................................................................31

ACTIVITATEA 1.6............................................................................................................32

ACTIVITATEA 1.7............................................................................................................33

ACTIVITATEA 1.8............................................................................................................34

ACTIVITATEA 1.............................................................................................................35

ACTIVITATEA 1.10..........................................................................................................36

ACTIVITATEA 1.11..........................................................................................................37

ACTIVITATEA 1.12..........................................................................................................38

ACTIVITATEA 1.13..........................................................................................................3ACTIVITATEA 1.14..........................................................................................................41

ACTIVITATEA 1.15..........................................................................................................42

ACTIVITATEA 1.16..........................................................................................................43

ACTIVITATEA 1.17..........................................................................................................44

ACTIVITATEA 1.18..........................................................................................................45

ACTIVITATEA 1.1..........................................................................................................46

ACTIVITATEA 1.20..........................................................................................................47

COMPETENA ..........................................................................................+8ACTIVITATEA 2.1............................................................................................................4

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


4/212

Page

78


ACTIVITATEA 2.2............................................................................................................50

ACTIVITATEA 2.3............................................................................................................51

ACTIVITATEA 2.4............................................................................................................52

ACTIVITATEA 2.5............................................................................................................53

ACTIVITATEA 2.6............................................................................................................54

ACTIVITATEA 2.7............................................................................................................55

ACTIVITATEA 2.8............................................................................................................56

ACTIVITATEA 2.............................................................................................................57

ACTIVITATEA 2.10..........................................................................................................58

ACTIVITATEA 2.11..........................................................................................................5

ACTIVITATEA 2.12..........................................................................................................61

ACTIVITATEA 2.13..........................................................................................................63

ACTIVITATEA 2.14..........................................................................................................64ACTIVITATEA 2.15..........................................................................................................65

ACTIVITATEA 2.16..........................................................................................................66

ACTIVITATEA 2.17..........................................................................................................67

ACTIVITATEA 2.18..........................................................................................................68

ACTIVITATEA 2.1..........................................................................................................6

ACTIVITATEA 2.20..........................................................................................................70

ACTIVITATEA 2.21..........................................................................................................71

COMPETENA )..........................................................................................$+ACTIVITATEA 3.1............................................................................................................75

ACTIVITATEA 3.2............................................................................................................76

ACTIVITATEA 3.3............................................................................................................76

ACTIVITATEA 3.4............................................................................................................76

SOLUII......................................................................................................$$COMPETENA 1.................................................................................................................77

COMPETENA 2..............................................................................................................7

ANE,E......................................................................................................1&!I"A DE DOCUMENTA#E 1...........................................................................................12

!I"A DE DOCUMENTA#E 2...........................................................................................132

!I"A DE DOCUMENTA#E 3...........................................................................................134

!I"A DE DOCUMENTA#E 4...........................................................................................136

!I"A DE DOCUMENTA#E 5...........................................................................................138

!I"A DE DOCUMENTA#E 6...........................................................................................13

!I"A DE DOCUMENTA#E 7...........................................................................................140!I"A DE DOCUMENTA#E 8...........................................................................................143

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


5/212

Page

78


!I"A DE DOCUMENTA#E ...........................................................................................144

!I"A DE DOCUMENTA#E 10.........................................................................................147

!I"A DE DOCUMENTA#E 11.........................................................................................148

!I"A DE DOCUMENTA#E 12.........................................................................................14

!I"A DE DOCUMENTA#E 13.........................................................................................150

!I"A DE DOCUMENTA#E 14.........................................................................................151

!I"A DE DOCUMENTA#E 15.........................................................................................152

!I"A DE DOCUMENTA#E 16.........................................................................................153

!I"A DE DOCUMENTA#E 17.........................................................................................154

!I"A DE DOCUMENTA#E 18.........................................................................................156

!I"A DE DOCUMENTA#E 1.........................................................................................158

!I"A DE DOCUMENTA#E 20.........................................................................................160

!I"A DE DOCUMENTA#E 21.........................................................................................162!I"A DE DOCUMENTA#E 22.........................................................................................165

!I"A DE DOCUMENTA#E 23.........................................................................................16

!I"A DE DOCUMENTA#E 24.........................................................................................172

!I"A DE DOCUMENTA#E 25.........................................................................................174

!I"A DE DOCUMENTA#E 26.........................................................................................17

!I"A DE DOCUMENTA#E 27.........................................................................................182

!I"A DE DOCUMENTA#E 28.........................................................................................185

!I"A DE DOCUMENTA#E 2.........................................................................................187

!I"A DE DOCUMENTA#E 30.........................................................................................10

!I"A DE DOCUMENTA#E 31.........................................................................................12

!I"A DE DOCUMENTA#E 32.........................................................................................14

!I"A DE DOCUMENTA#E 33.........................................................................................15

!I"A DE DOCUMENTA#E 34.........................................................................................17

!I"A DE DOCUMENTA#E 35.........................................................................................201

!I"A DE DOCUMENTA#E 36.........................................................................................204

!I"A DE DOCUMENTA#E 37.........................................................................................206

!I"A DE DOCUMENTA#E 38.........................................................................................207

!I"A DE DOCUMENTA#E 3.........................................................................................211

!I"A DE DOCUMENTA#E 40.........................................................................................216

!I"A DE DOCUMENTA#E 41.........................................................................................220

!I"A DE DOCUMENTA#E 42.........................................................................................222

BIBLIO!RAFIE...........................................................................................+

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


6/212

Page

78


In+ro4ucere

Au0&l&$%ul cu%%&cul$% !" u* #$"%&$l c$% cu)%&*d &*'o%#$/&& c -&* &* !)%&1&*ul

)%o'!o%ulu& 2& $l l-ulu& El o'%. !u4!"&& #"odolo4&c )*"%u $c"&-&"./&l )%o)u!

l-&lo%5 cu)%&*67*d 2& 0#)l %6ol-$" d 0%c&/&& 2& $)l&c$/&&

M$"%&$ll d ,*-./$% !u*" d!"&*$" l-&lo% d cl$!$ $ XI8$5 c$% ! )%4."!c!. d-&*. "+*&c&$* ,* $c"&-&"./& co*o#&c5 ,* $d#&*&!"%$/&5 $c+&6&/&& 2& co*"%$c".%&5

"u%&!#5 )o2".5 co#%/5 4$!"%o*o#&5 o%4$*&6$"o%& ($*9u"&*45 c$l&'&c.%& d *&-l 35

)%cu# 2& )%o'!o%&lo% )l&c$/& ,* )%4."&%$ $c!"o%$

Ac!" #$"%&$l $ 'o!" l$(o%$" ) ($6$ u*&"./&lo% d co#)"*/ 2& $

co#)"*/lo% )%-.6u" ,* SPP5 /&*7*d co*" d co*/&*u"u%&l "#$"&c d&* cu%%&cul$

M$"%&$lul cu)%&*d co*/&*u"u%& c -&6$6. $cl$2& co#)"*/5 &$% )%o'!o%&& l

)o" $d$)"$ 2& d6-ol"$5 ,* 'u*c/& d %!u%!l d c$% d&!)u*

M$"%&$ll d ,*-./$% $u u%#."o$%$ co#)o**/.:

56 Compe+en$e 7 !u*" d"$l&$" co#)"*/l c -o% '& d6-ol"$" d c."%

#odul

26 Obiec+iele 7 !u*" d"$l&$" )%&* d!c%&%$ #odulu& ,* c$% $c!"$ $u

l4."u%. cu co#)"*/l #odululu&

96 Inform#$ii pen+ru profesori:

D!c%&%$ %l$/&& d&*"% co#)"*/ ; o(&c"&- ; $c"&-&"./& d ,*-./$%

Su4!"&& #"odolo4&c

*d%u#.%& cu )%&-&% l$ )o!&(&l&"$"$ d $d$)"$% $ #$"%&$llo% )*"%u l-&&

cu *-o& duc$/&o*$l !)c&$l

Su4!"&& )*"%u $c"&-&"./& d u%#.%&% 2& %#d&% $ )%oc!ulu& d,*-./$%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


7/212

Page

78


6 i;ele 4e re


8/212

Page

78


C-p//n/

C=: U"&l&6$6. )l$*ul 4*%$l d co*"u%& )*"%u ,*%4&!"%$%$ -**"lo% 2& "%$*6$c/&&lo%

C>: *%4&!"%$6. -**"l 2& "%$6$c/&&l ,* co*"$(&l&"$"

C3: Co#)l"$6. %4&!"%l co*"$(&l 2& ($l$*/$ d -%&'&c$%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


9/212

Page

78


O2i/3i4/ ur5ri/

Dup5 p6r3ur7/r/6 63/s-r uni5i //4ii 4-r 9 36p62ii :

o !. &d*"&'&c co*"u%&l ) c$"4o%&& d -**" 2& "%$*6$c/&&

o !. 'olo!$!c. co*"u%&lco%!)u*6."o$% -**"lo% 2& "%$*6$c/&&lo%

o !. &d*"&'&c -**"l 2& "%$*6$c/&&l

o !. u"&l&66 $*$l&6$ co*"$(&l. )*"%u ,*%4&!"%$%$ ,* co*"$(&l&"$"

o !. !"$(&l$!c. $%"&coll co*"$(&l ) c$"4o%&& d -**" 2& "%$*6$c/&&

o !. ,*%4&!"%6 $%"&coll co*"$(&l ,* docu#*" co*"$(&l

o !. ,*%4&!"%$6 -**"l 2& "%$*6$c/&&lo% ,* %4&!"% co*"$(&l c%o*olo4&c 2&

!&!"#$"&c

o !. ,*"oc#$!c. ($l$*/$ d -%&'&c$%

o !. $*$l&66 co%l$/&$ d&*"% %4&!"%ul 1u%*$l 2& ($l$*/$ d -%&'&c$%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


10/212

Page

78


In;-r6ii p/nru pr-;/s-ri

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


11/212

Page

78


Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c

Compe+en$e Obiec+ie Ac+ii+@$i 4en@$#re

C= U"&l&6$6. )l$*ul

4*%$l d co*"u%& )*"%u

,*%4&!"%$%$ -**"lo%

2& "%$*6$c/&&lo%

!. &d*"&'&c co*"u%&l

) c$"4o%&& d -**" 2&

"%$*6$c/&&

!. 'olo!$!c. co*"u%&l

co%!)u*6."o$%

-**"lo% 2& "%$*6$c/&&lo%

!"$(&l&%$ d %l$/&& du).

"%#*& d$/& ,* $-$*!

1u!"&'&c$%$ ,*"%(.%&lo%

)u! ,* l4."u%. cu o

$*u#&". "#.

*o"$%$ &d&lo% *,*/l!

co*!#*$%$ )$!$1lo%

)o%"$*"

'o%#ul$%$ %c&)%oc. $

u*o% ,*"%(.%& ?l-8l-@

)%d$% %c&)%oc. ?l-&&

1o$c. %olul )%o'!o%ulu&@

'o%#ul$%$ u*o%

%.!)u*!u%& l$ ,*"%(.%&l

)u! ?&*d&-&du$l 2& )%&*

col$(o%$% ,* c$d%ul

4%u)ulu&@

$c"&-&"./& d coo)%$% ,*c$d%ul 4%u)ulu&

C> *%4&!"%$6.

-**"l 2& "%$*6$c/&&l

,* co*"$(&l&"$"

!. &d*"&'&c

-**"l 2& "%$*6$c/&&l

!. u"&l&66 $*$l&6$

co*"$(&l. )*"%u ,*%4&!"%$%$,* co*"$(&l&"$"

!. !"$(&l$!c.

$%"&coll co*"$(&l )

c$"4o%&& d -**" 2&

"%$*6$c/&&

!. ,*%4&!"%6

$%"&coll co*"$(&l ,*docu#*" co*"$(&l

*o"$%$ &d&lo% *,*/l!

co*!#*$%$ )$!$1lo%

)o%"$*"

'o%#ul$%$ %c&)%oc. $

u*o% ,*"%(.%& ?l-8l-@

)%d$% %c&)%oc. ?l-&&

1o$c. %olul ,*-./."o%ulu&@

'o%#ul$%$ u*o%

%.!)u*!u%& l$ ,*"%(.%&l

)u! ?&*d&-&du$l 2& )%&*

col$(o%$% ,* c$d%ul

4%u)ulu&@

d6l4$%$ u*o% %(u!u%&

$c"&-&"./& d coo)%$% ,*


12/212

Page

78


Su7/sii /-


13/212

Page

78


P*"%u l-&5 $c!" "&)u%& d do-6&5 $l."u%& d $l" 0)%&*/ ) c$% l )o" $-$5

)%cu# )%$c"&c$ l$ locul d #u*c.5 )o" '& colc"$" ,*"%8u* por+ofoliu #l eleului%6

"or+ofoliul eleuluico*/&*:

R6ul"$" $l luc%.%&lo% d -$lu$% 'c"u$" )*"%u "# d&* do#*&ul )%o'!&o*$l

!$u $(&l&"./& c+&

R6ul"$" $l $c"&-&"./&lo% d $u"o-$lu$% 2& do-6& $l d&!cu/&&lo% c$% $u $-u" loc

O)&*&&l l-&lo% )%&-&*d $c"&-&"./&l d!'.2u%$"

Pl$*u%& d $c/&u* -$lu.%& $c"&-&"./& -&&"o$% )l$*&'&c$" 2& 'c"u$" d c."% l-

Co#*"$%&& $l )%o'!o%ulu& )%&-&*d $"&"ud&*$ 2& %6ul"$"l l-ulu&

R/3-6n


14/212

Page

78


Fi=5 'olo!&%$ co*"u%&lo%co%!)u*6."o$% -**"lo% 2&"%$*6$c/&&lo%8co*"u%&8d c$)&"$lu%&5o(&l&6.%&5 !"ocu%& ?#$"%&& )%#$"%&$l5 #.%'u%&5 $#($l$15)%odu!@5 "%/&5 "%6o%%&5 c+l"u&l&5-*&"u%& !&*""&c d 4%$dul = 2& >5'u*c/&o*$%$ co*"u%&lo% d $c"&- 2&)$!&-5 ,* co%l$/& cu -**"l 2&"%$*6$c/&&l d!'.2u%$"

C>

*%4&!"%$6.

-**"l2& "%$*6$c/&&l

,* co*"$(&l&"$"

= Id*"&'&c$%$ -**"lo% 2&"%$*6$c/&&lo%8co*!"&"u&%$5 #$1o%$%$2& d&*u$%$ c$)&"$lulu&5 $l" o)%$/&&d c$)&"$lu%& ?)% d c$)&"$l5

%6%-5 %6ul"$"ul 0%c&/&ulu&5%6ul"$"ul %)o%"$"5 )%o-&6&o$*)*"%u %&!cu%& 2& c+l"u&l&5 !u(-*/&&)*"%u &*-!"&/&&@5 ,#)%u#u"u%& )"%#* lu*45 $c+&6&/&$ d o(&l&6.%& 2&!"ocu%&5 dco*".%& cu "%/&&5 o)%$/&& d"%6o%%&5 c+l"u&l& 2& -*&"u%&

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


15/212

Page

78


C>

*%4&!"%$6.-**"l

2& "%$*6$c/&&l

,* co*"$(&l&"$"

> U"&l&6$%$ $*$l&6& co*"$(&l )*"%u,*%4&!"%$%$ ,* co*"$(&l&"$"8)$%4u%4%$ "$)lo% $*$l&6&co*"$(&l )*"%u '&c$% -**"!$u "%$*6$c/&

3 S"$(&l&%$ $%"&collo% co*"$(&l )c$"4o%&& d -**" 2& "%$*6$c/&&8$%"&col co*"$(&l !)l5 co#)u!co%!)u*6."o$% -**"lo% 2&"%$*6$c/&&lo%

*%4&!"%$%$ $%"&collo% co*"$(&l,* docu#*" co*"$(&l8*o"co*"$(&l5 '&2 d co*"5 #$*u$l !$u

) ($6. d !o'" !)c&'&cC3

Co#)l"$6.

%4&!"%l

co*"$(&l 2&

($l$*/$ d

-%&'&c$%

= *%4&!"%$%$ -**"lo% 2&"%$*6$c/&&lo% ;#$*u$l !$u&*'o%#$"&6$" ) ($6. d !o'" !)c&'&c,* %4&!"%ul 1u%*$l5 %4&!"%ul c$%"$#$%

> *"oc#&%$ ($l$*/& d -%&'&c$% ;cu u*$5 dou.5 "%& !$u )$"%u !%&& d4$l&"./&

3 A*$l&6$%$ co%l$/&& d&*"%%4&!"%ul 1u%*$l 2& ($l$*/$ d-%&'&c$%84$l&"$"$ d&*"% "o"$lul%ul$1lo% d&* %4&!%ul 1u%*$l 2& "o"$lul%ul$1lo% d&* ($l$*/$ d -%&'&c$%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


16/212

Page

78


Fi=// u6

F&2l d %6u#$" $l #odululu& o'%. c$d%lo% d&d$c"&c 2& l-&lo% #&1lo$c d,*%4&!"%$% $ )%o4%!ulu&

El-&& $% "%(u& d $!#*$ !. '& ,*cu%$1$/& !. ,2& $!u# %.!)u*d%$ )*"%u )%oc!uld ,*-./$% El-ul c$% ,2& $!u#. %!)o*!$(&l&"$"$ )*"%u $!)c" c /&* d ,*%4&!"%$% )o"

co*"%&(u& l$ $c!" o(&c"&-i;@ 4e re


17/212

Page

78


FI DE RE%UMAT DE ACTIVITATE

Compe+en$@ Ac+ii+#+e 4e n@$#re Obiec+iele n@$@rii Re#li


18/212

Page

78


Cu4in/ 3?/i/(!-s6r

Ac$iuni comune=

V$lo$%$ *o#&*$l. $ 'o*du%&lo% o(/&*u" d&* #&!&u*$ $c/&u*&lo%Ac+ie fi*e bru+e L Co!"ul &*&/&$l $l u*u& $c"&- '&0 ,*%4&!"%$" co*"$(&l ,* #o#*"ul $c+&6&/&& !$lAc+i LTo"$l&"$"$ #&1lo$clo% co*o#&c co*c%" c$% $)$%/&* u*& ,*"%)%&*d%&5 &*!"&"u/&& !$u

o%4$*&6$/&& co*o#&c )$%" $ (&l$*/ulu& u*d ! ,*!c%&u $c!" #&1lo$c

C#pi+#lul #c$ion#rilor I*-!"&/&&l )%o)%&"$%&lo% ,*"%8o co#)$*& $c/&u*& co#u* G )%o'&"u%&

*d&!"%&(u&"

Con+uri 4e cre#n$e Co*"u%& c$% %'lc". ($*&& d$"o%$/& d cl&*/& ?d(&"o%&@

Con+uri 4e 4#+orii #ng#D#men+eH Co*"u%& c$% %'lc". ($*&& d$"o%$/& u*u& 'u%*&6o%Cos+ul bunurilor Kn4u+e To"$l&"$"$ c+l"u&l&lo% )*"%u #.%'u%&l -7*du" !"ocul &*&/&$l G $c+&6&/&&

*" 8 !"ocul '&*$l

Cos+uri fi*e Co!"u%&l d 0)lo$"$% c$% *u ! !c+(. ,* %$)o%" cu #od&'&c.%&l !u%-*&" ,*

-olu#ul )%oduc/&&Con+ L Soco"$l. !c%&!. $lc."u&". d&* dou. ).%/& ?d(&" 2& c%d&"@5 c$% 0)%. -$lo%&c5 ,* o%d&*

c%o*olo4&c. 2& !&!"#$"&c.5 0&!"*/$ 2& #&2c.%&l u*u& $*u#&" )%oc! co*o#&c ) o )%&o$d. d ")

d"%#&*$". $E-&d*/$ $c!"o% o)%$/&&

Con+#bili+#+e L =@ A*!$#(lu d o)%$/&& co*!"7*d d&* ,*%4&!"%$%$ 2& d&* -&d*/$ 'o*du%&lo%#$"%&$l 2& '&*$*c&$% $l u*& ,*"%)%&*d%& !$u &*!"&"u/&& "o"$l&"$" d co*"u%& >@ Sc/& $ u*&

,*"%)%&*d%& !$u &*!"&"u/&& u*d ! '$c $c!" o)%$/&& 3@ "&&*/. c$% ! ocu). d "o%&$ 2& d )%$c"&c$

,*%4&!"%.%&& 2& -&d*/& 'o*du%&lo% #$"%&$l 2& '&*$*c&$%

G#r#n$ie Ac"&- )%o#&! ?o'%&"@ c$ o 4$%$*/& d %$#(u%!$% $ ,#)%u#u"ulu&

'e#sing)ul L !" o o)%$"&u* co#%c&$l$ )%&* c$% o )$%" d*u#&"$ loc$"o%'&*$*"$"o% "%$*!#&"

)*"%u o )%&o$d$ d"%#&*$"$ d%)"ul d 'olo!&*"$ $ u*u& luc%u $l c$%u& )%o)%&"$% !" c$"% $l"$ )$%"5

d*u#&"$ u"&l&6$"o%5 l$ !ol&c&"$%$ $c!"&$ d&* u%#$5 co*"%$ u*& )l$"& )%&od&c5 d*u#&"$ %$"$ dl$!&*45 &$% l$ !'7%!&"ul )%&o$d& d l$!&*4 loc$"o%ul'&*$*"$"o%ul ! o(l&4$ !$ %!)c" d%)"ul d

o)"&u* $l u"&l&6$"o%ulu& d $ cu#)$%$ (u*ul5 d $ )%lu*4& co*"%$c"ul d l$!&*4 o%& d $ ,*c"$

%$)o%"u%&l co*"%$c"u$l

'icFi4i+#+e c$)$c&"$"$ '&%#& d $82& )l."& o(l&4$/&&l l$ "%#*"#si L To"$l&"$"$ #&1lo$clo% co*o#&c $l u*& ,*"%)%&*d%&5 )%&-&" !u( $!)c"ul )%o-*&*/& lo%

l$ u* #o#*" d$" 2& $l d!"&*$/&& lo% P$%" $ (&l$*/ulu& co*"$(&l ,* c$% !u*" ,*!c%&! 'o*du%&l u*&

,*"%)%&*d%& !$u $l u*& &*!"&"u/&& l$ u* #o#*" d$"To) o' Fo%#

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


19/212

Page

78


(eni+ ne+ c72"&4u%& o(/&*u" du). )l$"$ do(7*6&& 2& $ )o6&"lo% Su*" c72"&4u%&l %$l&6$" ,*$&*"

d %)$%"&6$%$ d&-&d*dlo%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


20/212

Page

78


In;-r6ii p/nru //4i

Au0&l&$%ul ! $d%!$6. l-&lo% d l$ *&-lul 3 d c$l&'&c$%

)%o'!&o*$l.5 c$% "%(u& )l&c$/& ,* $c"&-&"./& d lu$% $ dc&6&&lo%5d coo%do*$% $ $c"&-&"./&& clo%l$l/&* $c!" #$"%&$l -/& 4.!&: '&2 cu $c"&-&"./&& d ,*-./$% '&2 cu !olu/&o*$%$ $c"&-&"./&lo% d ,*-./$% '&2 d docu#*"$% 4lo!$% !"%uc"u%& d co*/&*u" $cc!&(&l )*"%u l-& ,* 'u*c/& d

!"&lu%&l d ,*-./$% ?$ud&"&-5 -&6u$l5 )%$c"&c@5 (&(l&o4%$'& o%&*"$"&-.

P )$%cu%!ul d%ul.%&& #odululu& l-&& -o% $-$ u%#."o$%l s#rcini:

- !"ud&%$ (&(l&o4%$'&& $'%*" co*/&*u"u%&lo% "#$"&c- cul4%$ #$"%&$llo% &*'o%#$"&-

- d6($"%& d 4%u) )*"%u %6ol-$%$ )%o(l#lo% 2&4.!&%$ !olu/&& co%!)u*6."o$%

- %$l&6$%$ d #$"%&$l &lu!"%$"&- ?'o"o4%$'&&5 c$!"-&do5 )l$*25 'ol&& "c@5 "0"5 !c+#5 )l$*u%&

- do(7*d&%$ d cu*o2"&*/ 2& $(&l&"./&- %!)c"$%$ l&"lo% )u!

- do-d&%$ $(&l&"./&lo% do(7*d&"- $u"o-$lu$%$

"or+ofoliul eleuluico*/&*:

R6ul"$" $l luc%.%&lo% d -$lu$% 'c"u$" )*"%u"# d&* do#*&ul )%o'!&o*$l !$u $(&l&"./& c+&

R6ul"$" $l $c"&-&"./&lo% d $u"o-$lu$% 2& do-6& $ld&!cu/&&lo% c$% $u $-u" loc

O)&*&&l l-&lo% )%&-&*d $c"&-&"./&l d!'.2u%$"

Pl$*u%& d $c/&u* -$lu.%& $c"&-&"./& -&&"o$% )l$*&'&c$" 2&'c"u$" d c."% l-

Co#*"$%&& $l )%o'!o%ulu& )%&-&*d $"&"ud&*$ 2& %6ul"$"l l-ulu&

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


21/212

Page

78


ACTIVITI DE *NVARE

COMPETENA 1 :

U"&l&6$6. )l$*ul 4*%$l d co*"u%& )*"%u ,*%4&!"%$%$ -**"lo% 2& "%$*6$c/&&lo%

ACTIVITATEA 1.1

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# c#pi+#lului soci#l

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n6c@ 0&!". dou. c.& d #$1o%$% $ c$)&"$lulu& !oc&$l

2H &+#bili$i urm@+o#rele corespon4en$e #feren+e c@ilor 4e m#Dor#re s#u 4iminu#re # c#pi+#luluisoci#l:

1) Ci de majorare a capitalului social a)Prin conversia obligainilor n aciuni

(@Prin retragerea acionarilor/asociailor

c@Prin acoperirea pierderilor precedente2.) Ci de diminuare a capitalului cocial d)Prin operaii interne

@Prin rscumprarea de la acionari i anulareaaciunilor proprii

f) Prin aducerea de noi aporturi

96 Comple+e#


22/212

Page

78


!u%! 2& d '&*$*/$% $ $c"&-ulu& )$"%o*&$l

(@ D&* )u*c" d -d% )$"%o*&$l5 c$)&"$lu%&l !u*" l#*" d

6 Comple+#$i urm#+o#re# scFem@ cu miDlo#cele economice pe c#re le po#+e procur#

n+reprin4ere# cu #Du+orul c#pi+#lurilor:

=6 Re#liKJJ RON

o cl.d&% -$lu$". l$ >KJJ RON

u* "%* -$lu$" l$ K3JJ RON

#$"%&& )% KJJ RON

#$"%&$l 3JJ RON

d%)"ul d u"&l&6$% $l u*u& (%-" =JJ RON

u* #&1loc d "%$*!)o%" -$lu$" l$ =JJJJ RON

"&"lu%& d )$%"&c&)$% l$ =JJ RON #.%'u%& =KJJ RON

$l" -$lo%& KJJ RON

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c

36pi6uri


23/212

Page

78


ACTIVITATEA 1.

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# primelor leg#+e 4e c#pi+#l D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor

;i +r#n


24/212

Page

78


(@ *co%)o%$%$ )%lo% ,* c$)&"$lul !oc&$l =J=>

c@T%$*!'o%#$%$ )%lo% ,* $l" %6%-: =J=

6 Re#li


25/212

Page

78


D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n=

26 Comple+#$i urm@+orul rebus:

A

1

2

3

4

5

6

7

B

A8B: Su%! co*!"&"u&" ,* u%#$ %6ul"$"lo% )o6&"&- $l $c"&-&"./&& d 0)lo$"$%

=:%6%- co*!"&"u&" d&* )%o'&"ul *"

>%6%- co*!"&"u&" d&* )%o'&"ul (%u"

3%6%- co*!"&"u&" ,* ($6$ +o".%7%&& $du*.%&& 4*%$l

u"&l&6$%$ %6%-lo% ! "%c ,* co*"ulu&

Ko(&l&6.%&l co%)o%$l !$u '&*$*c&$% )o" '$c o(&c"ul $c"&-&"./&& d

%6%-l !u*" !u%! )%o)%&& $ u*o% l#*" d

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


26/212

Page

78


96Adu*$%$ 4*%$l. $ SC M&$#$0 SRL +o".%.2" #$1o%$%$ c$)&"$lulu& !oc&$l cu >JJJJ l& )%&*,*co%)o%$%$ )%lo% d c$)&"$l d KJJJ l&5 $ d&'%*/lo% d&* %-$lu$% d =JJJJ l&5 $ )%o'&"ulu&%$l&6$" ,* $*ul )%cd*" d 3JJJ l& 2& $ $l"o% %6%- d >JJJ l&

ACTIVITATEA 1.+

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# re


27/212

Page

78


O(&c"&-ul $c"&-&"./&&: s@ i4en+ifice con+urile pe c#+egorii 4e eenimen+e ;i +r#n


28/212

Page

78


Nu#l l-ulu&:

D$"$:

i;@ 4e 4ocumen+#re = Ane*eH

56 Comple+#$i sp#$iile punc+#+e cu +ermenii #4ec#$i:

Su(-*/&&l )*"%u &*-!"&/&& !u*" %!u%! '&*$*c&$% $loc$" u*o% !oc&"./& co#%c&$l dc."% #!$u $l" o%4$*&!# cu "&"lu b )*"%u !co)u%& (&* d"%#&*$" Ac!"$ !

co*c%"&6$6. ,* c !$u d 4 d!"&*$" co*!"&"u&%&& u*o% o(&l&6.%& ,* -d%$ %$l&6.%&& u*o%

$c"&-&"./& c$% !. d6-ol" *o& locu%& d #u*c. Su*" $!&l$" !u(-*/&&lo% )*"%u &*-!"&/&& 2& (u*u%&l

d *$"u%$ o(&l&6.%&lo% )%&" cu "&"lu e?)%&* do*$/&@ !$u cl co*!"$"$" f l$ &*-*"$%&%

26O !oc&"$" co#%c&$l. $c+&6/&o*$6. u* u"&l$1 *ou ,* -$lo$% d KJJJJ l&5 )*"%u c$% )%" o!u(-*/& 4u-%*$#*"$l. d 3JJJJ l& U"&l$1ul ! $#o%"&6$6. l&*&$%5 ) o )%&o$d$ d K $*&

96 Soc&"$"$ SC Al'$ SRL )%" !u( 'o%#. d do*$/& u* #&1loc d "%$*!)o%" ,* -$lo$% d>JJJJ l&5 c$% ! $#o%"&6$6. l&*&$% ) du%$"$ d K $*&

C$% !" co"$8)$%" d !u(-*/& -&%$". lu*$% l$ -*&"u%&l !oc&"./&&:

$@ 33

(@ 333533

c@ JJJ

d@ KJJJJ

C$% !" 'o%#ul$ co%c". d ,*%4&!"%$% $ )%&%&& #&1loculu& d "%$*!)o%":

$@ =33>=33 333533

(@ >=33=33 333533

c@ >=33J= KJJJJ

d@ >=33=33 KJJJJ

ACTIVITATEA 1.#

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# proi


29/212

Page

78


D$"$:

i;@ 4e 4ocumen+#re >Ane*eH

56 Apreci#$i #lo#re# 4e #4e@r # urm@+o#relor #firm#$ii priin4 mo4ul 4e recuno;+ere ;i

cons+i+uire # unui proi


30/212

Page

78


i;@ 4e 4ocumen+#re ? Ane*eH

56 Re#li=5 )l$"$ do(7*6&lo% $'%*" ,#)%u#u"u%&lo% d&* #&!&u*$ d o(l&4$/&u*&

96 O ,*"%)%&*d% #&" KJJJ d o(l&4$/&u*& cu -$lo$%$ d =J l& o(l&4$/&u*5 -$lo$%$ d #&!&u*'&&*d d Q l& o(l&4$/&u*5 &$% do(7*d$ d >J Du%$"$ ,#)%u#u"ulu& !" d K $*& S -$%!. )%$

"%$*2. 2& do(7*d$ $'%*". R$l&6$/& ,*%4&!"%.%&l co*"$(&l )*"%u: E#&!&u*$ d o(l&4$/&u*& cu )%.

P%&%$ ,#)%u#u"ulu& d&* #&!&u*$ d o(l&4$/&u*&

*%4&!"%$%$ do(7*6&& d$"o%$"

A#o%"&6$%$ )%lo% )%&-&*d %$#(u%!$%$ o(l&4$/&u*&lo%

Pl$"$ %$"& !c$d*" 2& $ do(7*6&lo% $'%*"

ACTIVITATEA 1.8

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# cre4i+elor b#nc#re pe +ermen lung

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n


31/212

Page

78


56 Comple+#$i urm@+orul rebus:

A):!u#l co*"%$c"$" cu (.*c&l )o"%&-&" u*o% co*d&/&& 2& 4$%$*/&& 2& $u u* o(&c" d c%d&"$%

2& u* !co) dcl$%$"5 !u*" %$#(u%!$(&l l$ !c$d*/. 2& )u%"."o$% d do(7*d.

A1

2

3

4

5

6

7

B

= &*!"&"u"&& '&*$*c&$% c$% $co%d$ c%d&"> %u)$ = 8 co*"u%& d : 2& d$"o%&& $!&l$"3A!"$)"$ !$ '& )l$"&"$ Su#$ d ($*& )l$"&"$ d d(&"o% c%d&"o%ulu& )*"%u -$lo$%$ )%u#u"ulu& $co%d$" KDo($*d$G %$"$ S )l$"!" &* '&c$% lu*$ l$ ($*c$ )$*$ l$ $c+&"$%$ &*"4%$l$ $ c%d&"ulu& P*"%u *)l$"$ l$ $ do"o%&& c$"% ($*c$5 $c$!"$ )%c))*$l&6$%&

>O ,*"%)%&*d% co*"%$c"$6. ,* cu%!ul 0%c&/&ulu& N5 l$ =#$&5 u* c%d&" ($*c$% ) "%#* lu*4 &*-$lo$% d KJJJ l&5 ) o du%$". d K $*& cu o do(7*d$ d KJ*"oc#&/& 4%$'&cul d %$#(u%!$%

ACTIVITATEA 1.&

D*u#&%$ $c"&-&"./&&:(erific@)$i cuno;+in$ele



32/212

Page

78


56Re#liJJJ l& #$& #ul" S

+o".%.2" &* Adu*$%$ *%$l$ $ Ac/&o*$%&lo% #$1o%$%$ %6%-lo% ?=5K )@ d@ S $c+&6&/&o*$6. u* #&1loc '&0 cu >JJJJ l&5 TVA =Q5 )*"%u c$% !oc&"$"$ )%" o!u(-*/& d >K M&1locul '&0 $% o du%$". d 'u*c/&o*$% d K $*& 2& ! $#o%"&6$6. l&*&$% S. !,*%4&!"%6 cu#)$%$%$ #&1loculu& '&05 )%&%$ !u(-*/&& 2& $#o%"&6$%$ !u(-*/&& d&* )%$ lu*. ?> )@

26 Alege r@spunsul corec+: 2 punc+eH

O !oc&"$" co#%c&$l. #$1o%$6. c$)&"$lul !oc&$l )%&* #&!&u*$ $ =JJJ d $c/&u*& $ c.%o%-$lo$% *o#&*$l. !" d =JJJ l& P%/ul d -7*6$% $l $c/&u*&lo% !" d =>JJ l& C7" ! -$,*%4&!"%$ &* co*"ul =J=

$@ =>JJJJ(@ =JJJJJ

c@ >JJJJ

d% >JJJJJ

ACTIVITATEA 1.10

D*u#&%$ $c"&-&"./&&: No$iuni priin4 imobili


33/212

Page

78


$@ P*"%u o du%$". d -&$/. d >8K $*& :

(@ P*"%u o du%$". d -&$/. d K8=J $*&

c@ P*"%u o du%$". d -&$/. #$& #$% d =J $*&

26 Re#li


34/212

Page

78


T$0 d ,*#$"%&cul$% ,* R4&!"%ul Co#%/ulu& : =JJ l&

C+l"u&l& d %cl$#. 2& )u(l&c&"$": =>J l& )lu! TVA5 '$c"u%$" d u* 'u%*&6o%

C+l"u&l& d )%o!)c"$% $ )&/& : >JJ l&5 !u)o%"$" d c."% u*ul d&* $!oc&$/&

C+l"u&l&l $*"%&o% #*/&o*$" ! $#o%"&6$6. ,* K $*&

26 "en+ru ob$inere# unei re$e+e noi 4e f#bric#$ie s)#u efec+u#+ urm@+o#rele cFel+uieli:

M$"%&$l: JJJ l&

M$*o)%. JJJ l&

E*%4& KJJ l&

A). =JJ l&

Du). '&*$l&6$%$ c%c".%&& ! co*!"$". c. !u*" ,*d)l&*&" co*d&/&&l )*"%u c$ %/"$ %!)c"&-. !.

'& co*!&d%$". &*-*/&

96 Comple+#$i sp#$iile punc+#+e :

Co*"$(&l&"$"$ c+l"u&l&lo% d d6-ol"$% ! co*duc cu $1u"o%ul co*"ulu& $@ Du). func$i#

con+#bil@: !" u* co*" d (@ &ol4ul con+ului !" c@2& %)%6&*". -$lo$%$ c+l"u&l&lo%

d d6-ol"$% 0&!"*"

Co*"$(&l&"$"$ c+l"u&l&lo% d d6-ol"$% ! co*duc cu $1u"o%ul co*"ulu& d@Du).

con$inu+ul economic:!" u* co*" d @ Du). func$i# con+#bil@: !" u* co*" d '@

S-


35/212

Page

78


A

56C-n3/siun/6 #H%)%6&*". cd$%$ 'olo!&*/& "#)o%$% $ u*u& (u*5 u*& )%!o$*

'&6&c !$u 1u%&d&c ,* !c+(ul u*& !u# d ($*& *u#&". c+&%&

26 L-36i6


36/212

Page

78


26 !e cu-&*"@

=6P*"%u c#lcul#re# #mor+i


37/212

Page

78


5=Co*"%$c" )%&* c$% )o!!o%ul u*u& (%-" d &*-*/& cd$6$ d%)"ul d u"&l&6$% $

(%-"ulu& u*& $l" )%!o$*

ACTIVITATEA 1.1+

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# #l+or imobili


38/212

Page

78


> O ,*"%)%&*d% cu#).%. u* )%o4%$# &*'o%#$"&c d co*"$(&l&"$" d l$ u* 'u%*&6o% 0"%* &* -$lo$%

d =JJJ u%o L$ d$"$ $c+&6&/&& cu%!ul d !c+( %$ d 35 l& u%o L$ d$" l$ c$% ! $c+&".

-$lo$%$ '$c"u%&&5 cu%!ul d !c+( !" d 35 l&u%o T$0l -$#$l !u*" d =K5 TVA =Q

Soc&"$"$ u"&l&6$6. #"od$ l&*&$%. d $#o%"&6$%5 ) o )%&o$d$ d 3 $*& *%4&!"%$/& ,*

co*"$(&l&"$" "o$" o)%$/&&l d #$& 1o!:

Cu#).%$%$ )%o4%$#ulu& &*'o%#$"&c

Pl$"$ 'u%*&6o%ulu&

*%4&!"%$%$ "$0lo% -$#$l

*%4&!"%$%$ TVA8ulu&

*%4&!"%$%$ d&'%*/lo% *'$-o%$(&l d cu%! -$lu"$%

*%4&!"%$%$ $#o%"&6.%&& )*"%u o lu*.

ACTIVITATEA 1.1"

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# +erenurilor



39/212

Page

78


>==> =KJJJ> =KJJJJ

K3== JJJ

c@

>=== =KJJJ

> =KJJJJK3== JJJ

26 Comple+#$i urm@+orul +#bel cu formul# con+#bil@ corespun


40/212

Page

78


$#o%"&6$%

26S %$l&6$6. o $#*$1$% d "%* ,* -$lo$% d KJJJ d&* c$% KJ d&* 'o%/ )%o)%&& 2& KJ )%&*

"%/& S $#o%"&6$6. ,* K $*& Du). $*& ! !co$" d&* )$"%o*&u L$ "%/& ! &*%4&!"%$6. 2& TVAS $c+&". 'u%*&6o%ul )%&* ($*c.

ACTIVITATEA 1.1$

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# cons+ruc$iilor

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#nAne*eH

56Qnregis+r#$i n con+#bili+#+e urm@+o#rele eenimen+e:

$@ Cu#).%$%$ d l$ u* 'u%*&6o% $ u*u& "%* ,* -$lo$% d JJJJ l&

(@ Rc)/&$ u*& co*!"%uc/&& %$l&6$" )%&* 'o%/ )%o)%&& ,* -$lo$% d JJJJ l&

c@ P%&%$ u*& cl.d&%& c$ $)o%" $l u*u& $!oc&$" l$ c$)&"$l,* -$lo$% d KJJJ l&

d@ P%&%$ cu "&"lu 4%$"u&" $ u*& co*!"%uc/&& c -$ '& !d&ul u*u& (&%ou ,* -$lo$% d

JJJJ l&

@ Sco$"%$ d&* 4!"&u* $ u*& #$4$6&& $#o%"&6$" &*"4%$l d JJJJ l&

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


41/212

Page

78


'@ Sco$"%$ d&* 4!"&u* $ u*& #$4$6&& ,*%4&!"%$". ,* co*"$(&l&"$" l$ 3JJJJ l& c$% $

'o!" $#o%"&6$". KJ

4@ V7*6$%$ u*u& #$4$6&* u*u& "%/ l$ )%/ul d QJJJJ l&

26 Comple+#$i urm@+o#re# scFem@ cu elemen+ele c#re con+ribuie l# 4ebi+#re# s#u

cre4i+#re# con+ului 252 Cons+ruc$ii%

252 S Cons+ruc$iiSACTI( "A&I(

ACTIVITATEA 1.18

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# ins+#l#$iilor +eFnice, # miDlo#celor 4e+r#nspor+, #nim#lelor ;i pl#n+#$iilor


56S $c+&6&/&o*$6. o &*!"$l$/& d l$ u* 'u%*&6o% 0"%* $!"'l:

P%/ul ,*!c%&! ) '$c"u% 'u%*&6o%ulu& 0"%* !" d =JJJJ u%o

F$c"u%$ d "%$*!)o%" ) )$%cu%! 0"%* 3JJJ u%o

T$0. -$#$l. =J

Co#&!&o* -$#$l =

TVA =Q

Cu%! d !c+( 35>K

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


42/212

Page

78


S $c+&". K d&* d$"o%&$ '$/. d 'u%*&6o%ul 0"%* du). =J 6&l l$ u* cu%! d 353 l&5 d&'%*/$

$c+&"7*du8! du). > lu*& l$ u* cu%! d 35> l&

26Comple+#$i urm@+orul +#bel cu formul# con+#bil@ corespun


43/212

Page

78


cu%! du). '&*$l&6$%

> Rc)/&$ u*u& (%-" %$l&6$" )%&*&*-!"&/&

3 Aco%d$%$ $-$*!ulu& )*"%u

cu#).%$%$ u*u& $u"o#o(&l

Cu#).%$%$ $u"o#o(&lulu&

K Pl$"$ 'u%*&6o%ulu&

ACTIVITATEA 1.0 D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# imobili


44/212

Page

78


A

=$c+&6&/&$ d $c/&u*& c$% ! )l."!c ul"%&o% $@ >Q 3

>$co%d$%$ u*u& ,#)%u#u" (@ 3 >Q

3)l$"$ ul"%&o$%. $ $c/&u*&lo% cu#).%$" c@ >Q K=>=

co*!"&"u&%$ u*u& )%o-&6&o* )*"%u d)%c&%$ o(&l&6.%&lo% '&*$*c&$% d@ > K=>=

K$*ul$%$ u*u& )%o-&6&o* )*"%u d)%c&%$ o(&l&6.%&lo% '&*$*c&$% @ >= >Q

COMPETENA :

*%4&!"%$6. -**"l 2& "%$6$c/&&l ,* co*"$(&l&"$"

OIECTI(E:

!. &d*"&'&c -**"l 2& "%$*6$c/&&l

!. u"&l&66 $*$l&6$ co*"$(&l. )*"%u ,*%4&!"%$%$ ,* co*"$(&l&"$"

!. !"$(&l$!c. $%"&coll co*"$(&l ) c$"4o%&& d -**" 2& "%$*6$c/&&

!. ,*%4&!"%6 $%"&coll co*"$(&l ,* docu#*" co*"$(&l

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


45/212

Page

78


ACTIVITATEA .1

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# s+ocurilor 4e m#+erii prime ;i m#+eri#le 90H



46/212

Page

78


d&%c" ,* P4Pd 0)lo$"$% ,* -d%$ )%luc%.%&& 2& u"&l&6.%&& lo% co*'o%# )%o4%$#ulu& 2& o(&c"ulu& d

$c"&-&"$"

96&crie$i formulele con+#bile pen+ru urm@+o#rele eenimen+e:

Plu!u%& l$ &*-*"$% $ #$"%&&lo% )%

A)%o-&6&o*$%$ cu #$"%&& )% l$ )%/ !"$*d$%d

P%odu! o(/&*u" 2& co*!u#$" c$ #$"%&& )%

D$%$ ,* co*!u# $ #$"%&&lo% )%

P%&%$ 4%$"u&". $ #$"%&&lo% )%

I/&%$ )%&* do*$/& $ #$"%&&lo% )%

ACTIVITATEA .

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# pro4uc$iei n curs 4e e*ecu$ie



47/212

Page

78


8 -$lo$%$ l$ co!" d )%oduc/& $ !"oculu& d )%odu! ,* cu%! d 0cu/& l$ !'7%2&"ul )%&o$d& !"$(&l&".

) ($6. d &*-*"$% !$u )%&* #"od$ co*"$(&l. )%&* c%d&"ul co*"ulu& 666c666

* c%d&" ! ,*%4&!"%$6.:

8 !c.d%$ d&* 4!"&u* $ -$lo%&& )%oduc/&& ,* cu%! d 0cu/& l$ ,*c)u"ul )%&o$d& u%#."o$% )%&*

d(&"ul co*"ulu& 6664666

Soldul co*"ulu& %)%6&*". e$ )%odu!lo% $'l$" ,* cu%! d 0cu/& l$ !'7%2&"ul )%&o$d&

ACTIVITATEA .)

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# pro4uselor

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#nJJJJ l&

- cu #$"%&$ll $u0&l&$%: JJJ l&

- cu col$(o%$"o%&&: JJJ l&

I*-*"$%ul d l$ !'7%2&"ul lu*&& &*d&c. )%odu! '&*&" o(/&*u" ?%c)/&o*$" l$ d)o6&"@ ,* c$*"&"$" d

>KJ JJ


48/212

Page

78


ACTIVITATEA .+

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# #nim#lelor ;i p@s@rilor

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#nKJJ l&(uc2& TVA =Q S)o%ul lu*$% d c%2"% ,* 4%u"$" !" d JJ l&(uc Du). > lu*& u*ul d&*"% $*$ld&!)$% du). lu*& dou. $*$l !u*" "%cu" ,* c$"4o%&$ o(&l&6.%&lo% ? c$ $*$l d #u*c.@5 &$%cll$l" dou. $*$l !u*" -7*du" c$ $*$l -&& l$ )%/ul d -7*6$% d =>JJJ l&(uc 2& TVA=Q5 cu ,*c$!$% ul"%&o$%. )%&* ($*c.

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


49/212

Page

78


ACTIVITATEA ."

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# m@rfurilor

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor

;i +r#nK Ul"%&o%5 ,*"%)%&*d%$ B"$ #$& '$c o

$)%o-&6&o*$% d&* $c$2& c$"4o%& d #$%'.5 l$ co!"ul d $c+&6&/& d KJJJ l& 2& TVA =Q5 $d$o!ul

co#%c&$l co%!)u*6."o% 3J *"%)%&*d%$ B"$ -&*d5 $)o&5 #.%'u%& cu ,*c$!$% ,* *u#%$% d

=J l&5 )%/ d -7*6$% &*clu!&- TVA

S #$& d$u u%#."o$%l &*'o%#$/&&: ?=@ ,*"%)%&*d%$ Al'$ /&* -&d*/$ #.%'u%&lo% l$ co!" d

$c+&6&/&5 &$% ,*"%)%&*d%$ B"$ l$ )%/ d -7*6$% cu $#.*u*"ul ?>@ "o$" dco*".%&l cu "%/&& !'$c )%&* ($*c.

266L$ &*-*"$% ! co*!"$". o l&)!. d #.%'u%& -$lu$" l$ )%/ d -7*6$% cu $#.*u*"ul d

=K l&5 $d$o!ul co#%c&$l )%$c"&c$" '&&*d d 3J S )u". l&)!$ l$ &*-*"$% 4!"&o*$%ulu& l$

-$lo$%$ $c"u$l. d =JJ l& 2& TVA =Q 2& ! ,*c$!$6. d l$ $c!"$ ,* *u#%$%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


50/212

Page

78


ACTIVITATEA .#

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# #mb#l#Delor

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor

;i +r#n


51/212

Page

78


> A#($l$1 )%&" cu "&"lu 4%$"u&"

3 A#($l$1 co*!"$"$" l&)!. l$&*-*"$%

A#($l$1 "%&! l$ "%/&

K A#($l$1 $co%d$" c$ do*$/&&

ACTIVITATEA .$

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# furniJJJ (uc )u*4& )*"%u $#($l$" l$ co!" d $c+&6&/& d =l&(uc 2& TVA =Q5 c$% du). %c)/& ! d)o6&"$6. ,* #$4$6&$ u*&"./&& Ul"%&o% =KJJ (uc d&*$c!" )u*4& ! "%$*!'%. l$ #$4$6&*ul d d!'$c% cu $#.*u*"ul $l u*&"./&& ) u%#."o$%ld!"&*$/&&:

- KJJ (uc $u 'o!" $co%d$" 4%$"u&" cl&*/&lo% )*"%u $82& )%o"1$ #.%'u%&l cu#).%$" d&*#$4$6&*ul u*&"./&&- =JJJ d )u*4& $u 'o!" -7*du" l$ (uc$". l$ )%/ul d =5 l&(uc 2& TVA =Q

26 Re#li


52/212

Page

78


=6#"#%ul eH &*-!"&/&&l '&*$*c&$% ) "%#* !cu%" 0"%# d l&c+&d c$% !u*" u2o%

co*-%"&(&l ,* *u#%$% 2& c$% !u*" !u)u! u*u& %&!c *!#*&'&c$"&- d

!c+($% $ -$lo%&&

ACTIVITATEA .8

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# clien$ilor ;i # con+urilor #simil#+e


5*"%)%&*d%$ U*"$ cu#).%. d l$ ,*"%)%&*d%$ $l$0 #.%'u%& ,* -$lo$% d KJJJJ

l& 2& TVA =Q $#($l$" ,* $#($l$1 c$% c&%cul. ) )%&*c&)&ul %!"&"u&%&& ,* -$lo$% d KJJJ l& 2& TVA

=Q co!"ul d $c+&6&/& $ #.%'u%&lo% '&&*d d >JJJ l& *"%)%&*d%$ U*"$ %/&* )*"%u *-o&l

)%o)%&& $#($l$1 ,* -$lo$%5 '.%. TVA5 d =JJJ l&5 $#($l$1 ,* -$lo$% d KJJ l& ! d"%&o%$6.5 &$%

%!"ul $#($l$1lo% ! %!"&"u& ,*"%)%&*d%&& $l$0 Dco*".%&l ! '$c )%&* -&%$#*" ($*c$%

S -o% ,*%4&!"%$ o)%$/&&l d #$& !u! ,* co*"$(&l&"$"$ $#(lo% ,*"%)%&*d%&

> Co*"$(&l&"$"$ -7*6.%&lo% ) c%d&" co#%c&$l ! co*duc cu $1u"o%ul co*"u%&lo% d&* 4%u)$

0 Clien$i ;i con+uri #simil#+e %!)c"&- co*"u%&l:

#H 55 PPPPPPP66

bH 59 666666666666666666666666666666666666666

cH 58 66666666666666666666666666666666666666666666

4H 5B 666666666666666666666666666666666666666666

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


53/212

Page

78


ACTIVITATEA .&

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor cu person#lul



54/212

Page

78


4H )l$"$ !$l$%&&l *" c."% )%!o*$l6

ACTIVITATEA .10

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor cu #sigur@rile soci#le, #sigur@rilesoci#le 4e s@n@+#+e ;i fon4ul 4e ;om#D

D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#nJJJ l&

Co*cd&& #d&c$l d&* CAS 3JJ l&

P*!& %/&*u". !$l$%&$/&lo% >JJ l&

Fo*d d !$*$"$" %/&*u" $*4$1$/&lo% =JJ l&

Fo*d d 2o#$1 %/&*u" $*4$1$/&lo% JJ l&

I#)o6&" ) !$l$%&u JJJ l&

CAS JJ l&

Fo*d d !.*."$" d$"o%$" d u*&"$" =JJ l&

Fo*d d 2o#$1 d$"o%$" d u*&"$" 3JJJ l&

R$" %/&*u" !$l$%&$/&lo% =>JJ l&

A-$*! $co%d$" !$l$%&$/&lo% JJJ l& Fo*d d !ol&d$%&"$" JJ l&

Co#&!&o* )*"%u ITM JJ l&

R!" d )l$". >KJJ l&

S -&%$6. %/&*%&l l$ (u4"l $!&4u%.%&lo% !oc&$l !$u d !"$"

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


55/212

Page

78


ACTIVITATEA .11

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# impoK &*clu!&- $ )%& lu*& d&*

"%!"%ul u%#."o%

96Subiecii

pltitori

cH )o6&" d&%c" cu o co*"%&(u/& )o%"$*". l$ 'o%#$%$ -*&"u%&lo% (u4"ulu&

)u(l&c5 0%c&"7*d "o"od$".5 o &*'lu*/. co*!&d%$(&l. $!u)%$ $c"&-&"./&lo%

co*o#&c 4*%$"o$% d (u*u%& 2& -$lo%&

6 Plata

impozitului pe

profit

4H8 )o6&"ul ) cl.d&%&5 "%*u%&5 "$0$ $!u)%$ #&1lo$clo% d "%$*!)o%"

8 $cc&6l5 "$0l -$#$l5 )o6&"ul ) d&-&d*d

8 $l" )o6&"5 "$0 2& -.%!.#&*" d$"o%$" (u4"lo% )u(l&c

=6 Al+e impo


56/212

Page

78


@rs@min+e

#simil#+e

26Apreci#$i #lo#re# 4e #4e@r # urm@+o#relor #firm#$ii:

$@ d&-&d*dl )%&" d c."% o )%!o$*. 1u%&d&c. %o#7*. d l$ o $l". )%!o$*. 1u%&d&c. %o#7*.

!u*" co*!&d%$" venituri neimpozabile

(@ d&'%*/l '$-o%$(&l d -$lo$% $l "&"lu%&lo% d )$%"&c&)$% ,*%4&!"%$" c$ u%#$% $

,*co%)o%.%&&: %6%-lo%5 (*'&c&&lo% !$u $ )%lo% d #&!&u* o%& )*"%u co#)*!$%$ u*o%

c%$*/ l$ !oc&"$"$ l$ c$% ! d/&* )$%"&c&)$/&&l !u*" c+l"u&l& *dduc"&(&l

c@ -*&"u%&l %6ul"$" d&* $*ul$%$ d$"o%&&lo% c$% $u 'o!" co*!&d%$" c+l"u&l& *dduc"&(&l5

&*clu!&- d&* $*ul$%$ )%o-&6&o$*lo% !u*" co*!&d%$" venituri neimpozabile

d@ $#*6&l5 co*'&!c.%&l5 )*$l&"./&l5 #$1o%.%&l d ,*"7%6&%5 !u#$ c+l"u&l&lo% !oc&$l c$%

d).2!c l&"l co*!&d%$" dduc"&(&l5 co*'o%# l4&& $*u$l $ (u4"ulu& d !"$"5 c+l"u&l&l

,*%4&!"%$" ,* co*"$(&l&"$" c$% *u $u l$ ($6. u* docu#*" 1u!"&'&c$"&- !u*" )%&*c&)$ll

c$"4o%&& d c+l"u&l& *dduc"&(&l

96 &crie$i formulele con+#bile #feren+e urm@+o#relor nregis+r@ri n con+#bili+#+e:

$@!u#l -&%$" (u4"ulu& d !"$" !$u (u4"lo% loc$l5 cu "&"lu d )o6&" ) )%o'&" !$u )o6&" )

-*&":

(@-$lo$%$ d$"o%&&lo% )%&-&*d )o6&"ul ) )%o'&" -*&" $*ul$":

c@-$lo$%$ $l"o% )o6&"5 "$0 2& -.%!.#&*" $!&l$" d$"o%$" (u4"ulu& !"$"ulu& !$u (u4"lo% loc$l:

d@)o6&"ul ) d&-&d*d cu-*&" (u4"ulu& d !"$":

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


57/212

Page

78


ACTIVITATEA .1

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# T(A)ului



58/212

Page

78


O%4$*&6$%$ co*"$(&l&"./&& TVA8ulu& $% c$ o(&c" -&d*/$ d&!"&*c". $ "$0& ,* co*"u%& !&*""&c

d 4%$dul II ,* co%co*d$*/. cu 'lu0u%&l d d"%#&*$% 2& d dco*"$% $ TVA8ulu& $!"'l:

8 )*"%u &*"%.%& $

8 )*"%u &2&%& (

8 )*"%u TVA *0&4&(&l. $'%*". $"7" &*"%.%&lo%5 c7" 2& &2&%&lo% c8 )*"%u dco*"$%$ l$ !'7%2&"ul lu*&& $ "$0& &*"%-&* co*"u%&l d

96L$ !'7%2&"ul u*& )%&o$d d 4!"&u* !&"u$/&$ TVA ! )%6&*". $!"'l:

8TVA dduc"&(&l.: =>>JKJ l&

8TVA colc"$". >K>JJ l&

8TVA d %cu)%$" d&* lu*$ )%cd*".: =3KJ

S. ! 'c"u6 dco*"$%$ TVA

6S. ! 'c"u6 ,*%4&!"%.%&l ,* c$6ul ,* c$% :

8TVA dduc"&(&l. !" d =KJ l&5

8TVA colc"$". =KJJJ l&

8 TVA d %cu)%$" d&* lu*$ )%cd*". =JKJ l&

ACTIVITATEA .1)

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor n c#4rul grupului ;i cu #soci#$ii

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


59/212

Page

78




60/212

Page

78


D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n L&)!$ ,* 4!"&u*

3 D&'%*/ *'$-o%$(&l l$ cu%!-$lu"$%

Sco*"u%& o(/&*u"

K Aco%d$%$ d !co*"u%&

> Co#)l"$/& !)$/&&l )u*c"$":

Co*"$(&l&"$"$ d(&"o%&lo% 2& c%d&"o%&lo% d&-%2& ! co*duc cu $1u"o%ul co*"u%&lo% d&* 4%u)$ >!ebi+ori ;i cre4i+ori 4ier;i%

Co*"ul >5 !ebi+ori 4ier;i%

&* -&d*/$ d(&"o%&lo% )%o-*&/& d&* 666#666c%$" d "%/&5 $ c%$*/lo% )%o-*&" d&* 666b6662& $

$l"o% c%$*/

E!" u* co*" d dco*".%& cu "%/&& 0)%*d 666c6666

Du). funcia contabil&co*" d 6664666

&ol4ulco*"ulu& !" PeP2& %'lc". c%$*/l u*&"./&& '$/. d d(&"o%& d&-%2&

Co*"ul>2 %Cre4i+ori 4ier;i%Du). coninutul economic -&d*/&$6. !u#l PfP"%/&lo%5 ) ($6. d "&"lu%& 0cu"o%&& !$u $

$l"o% o(l&4$/&& $l u*&"./&& '$/. d "%/& )%o-*&*d d&* o)%$/&& d&-%!

Du). funcia contabil!" u* co*" d PgP6

&ol4ulco*"ulu& !" 666F6662& %'lc". !u#l d$"o%$" c%d&"o%&lo% d&-%2&

ACTIVITATEA .1"

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# con+urilor 4e regul#ri


61/212

Page

78


T)ul $loc$" 'c"u.%&& $c"&-&"./&&:

O(&c"&-ul $c"&-&"./&&: s@ u+ili


62/212

Page

78


O(&c"&-ul $c"&-&"./&&: s@ s+#bile#sc@ #r+icolele con+#bile pe c#+egorii 4e eenimen+e ;i

+r#n


63/212

Page

78



+r#nJJJ l& cu 3J

6&l ,*$&*" d !c$d*/. R$"$ !co*"ulu& !" d >

ACTIVITATEA .18

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor n numer#r



64/212

Page

78



+r#n


65/212

Page

78


Nu#l l-ulu&:

D$"$:

i;@ 4e 4ocumen+#re 9? Ane*eH

56S d!c+&d u* $c%d&"&- ,* -$lo$% d KJJJ u%o l$ u* cu%! d 35 l& u%o l$ d&!)o6&/&$ u*u&

'u%*&6o% 0"* Du). c $c!"$ '$c do-$d$ c. $ l&-%$" #$%'$ ,* -$lo$% d JJ u%o l$ u* cu%! d

!c+( d 35K l& u%o ! $cc)". )l$"$ d&* $c%d&"&- P$%"$ *u"&l&6$". d&* $c%d&"&- ! "%c ,*

co*"ul cu%*" l$ u* cu%! d !c+( d 35K l&u%o

26S $co%d. u* $-$*! d "%6o%%& ,* -$lo$% d >KJJJ l& u*u& $*4$1$" $l '&%#& ,* -d%$

'c"u.%&& d )l./& ,* co*"ul '&%#& L$ ,*"o$%c% %)%6*"$*"ul '&%#& 1u!"&'&c. $-$*!ul $!"'l:

8 )l./& c."% u* 'u%*&6o% =QJJJ l&

8 c+l"u&l& d "%$*!)o%" )%!o$* =JJJ l&

8 c+l"u&l& d "%$*!)o%" #$%'. >KJJ l&

8 d&'%*/$ ! d)u* l$ c$!&%&

S. ! 'c"u6 ,*%4&!"%.%&l co*"$(&l 2& ,* c$6ul ,* c$% $-$*!ul d "%6o%%& $co%d$" %$ d

>JJJJ l&5 )l./&l 'c"u$" '&&*d $cl$2&

ACTIVITATEA .0

D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor prin efec+e comerci#le



66/212

Page

78


D$"$:

i;@ 4e 4ocumen+#re 98 Ane*eH

56C#r#c+eri


67/212

Page

78


(*+,A-." #*A$.0A

(onografie contabila a societatii comerciale 12,A3 34,4045 pe luna aprilie !!

+a4 0a data de 6 aprilie !! se cumpara marfuri conform facturii numarul 6 din data de 6

aprilia !! de la 34#4 A,.# 34,4047 cu un adaos comercial de 8!9:'A aferent 6;94

peratia este inregistrata conform notei contabile numarul 6 din 6 aprilie !!4

b.3einregistreaza diferenta pana la pretul cu amanuntul&

2a.0a data de < aprilie !! se vand marfuri in numerar conform facturii numarul 7 in

valoare de 4=!!4!!! lei catre 34#4 .(P"> 34,404 cu un adaos comercial de 8!9:'A 6;9

aferent4

b.3e descarca gestiunea de marfurile vandute conform notei contabile numarul din

< aprilie !!4

a. 0a data de ? aprilie !! unitatea transfera din depozit7 la magazinul propriu marfuri in

valoare de 64!!!4!!! lei7 conform notei contabile numarul < din ? aprilie !! cu un adaos

comercial de

facturii numarul < din aprilie !!7 direct la magazin fara ca marfurile sa mai treaca prindepozit7 in valoare de 4!!!4!!! lei:'A 6;94 peratia este inregistrata conform notei

contabile numarul 8 din aprilie !!4

(.0a data de aprilie !! se inregistreaza diferenta pana la pretul cu amanuntul cu un

adaos comercial de

peratia este inregistrata conform notei contabile numarul C4

b.3e inregistreaza diferenta pana la pretul cu amanuntul cu un adaos comercial de

8!9:'A nee@igibil4

-.0a data de 6< aprilie !! se receptioneaza ambalae in valoare de 6!!4!!! lei

conform facturii numarul C din 6< aprilie !! de la 34#4 A,+B3 34,404

peratia este inregistrata conform notei contabile numarul ? din 6< aprilie !!4

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


68/212

Page

78


.0a data de 6< aprilie !! se inregistreaza plata facturii numarului C din 6< aprilie

!! conform notei contabile numarul din 68 aprilie !! catre 34#4 A,+B3 34,404

/.0a data de 6? aprilie !!7 pentru factura numarul 8 din 68 aprilie !! se primeste

ulterior o bonificatie de 9 de la 34#4 A,+B3 34,404

peratia se inregistreaza in contabilitate conform notei contabile numarul = din 6?aprilie !!4

+0. 0a data de ! aprilie !! se vand catre populatie prin magazin propriu conform

notei contabile numarul ; din data de ! aprilie !!7 marfuri la pretul cu amanuntul in valoare

de 4


69/212

Page

78


+/.0a data de

OIECTI(E:

!. ,*%4&!"%$6-**"l 2& "%$*6$c/&&lo% ,*%4&!"% co*"$(&l c%o*olo4&c 2& !&!"#$"&c

!. ,*"oc#$!c. ($l$*/$ d -%&'&c$%

!. $*$l&66 co%l$/&$ d&*"% %4&!"%ul 1u%*$l 2& ($l$*/$ d -%&'&c$%

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


70/212

Page

78


ACTIVITATEA ).1

D*u#&%$ $c"&-&"./&&: Regis+rul Durn#l



71/212

Page

78


ACTIVITATEA ).

D*u#&%$ $c"&-&"./&&: Regis+rul c#r+e# m#re



72/212

Page

78




73/212

Page

78


Cu $1u"o%ul c$)&"$lu%&lo%5 !oc&"$"$ ,2& )%ocu%. #&1lo$cl co*o#&c *c!$%: u+il#De, cl@4iri,

miDlo#ce 4e +r#nspor+, s+ocuri 4e m#+erii prime ;i m#+eri#le, obiec+e 4e inen+#r e+c

K

Nr6cr+6 !#+# E*plic#$ii Con+uri &ume

! C

= J>#$& Su(!c%&%$ c$)&"$lulu& !oc&$l K =J== KJJJJ

> J>#$& Aduc%$ $)o%"ulu&

K

KJJJJK3== >KJJ>=> >KJJ>=== K3JJ3J= KJJ3J> 3JJ

>JK =JJ>=33 =JJJJ>> =JJ3= =KJJK3> KJJ

3 J>#$& T%$*!'o%#$%$ c$)&"$lulu& *-.%!$" ,* -$%!$" =J== =J=> KJJJJ

A3i4i6/6 1.

=$@ $d-$%$" (@ '$l! c@ $d-$%$"

> 5)c, 2)4,9)#, )b

3 $@ =J= (@ =J= c@ =J

$@

#&!&u*$ d $c/&u*& cu )%. d #&!&u*:

K = KJ=J== =KJJJ=J3 3KJ

d)u*%$ $)o%"ulu& )*"%u c$)&"$lul !u(!c%&!:

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


74/212

Page

78


K=>= K =KJ

,*%4&!"%$%$ c$)&"$lulu& !u(!c%&! -.%!$" :

K=>= K =KJ

(@ VMC $c"&- *" "o"$l $c"&- ; "o"$l d$"o%&& KJ JJJ8 >K JJJ 5>K l& $c/&u* *u#$% $c/&u*& *u#.% $c/&u*& JJJ

!u(!c%&%$ d c$)&"$l cu )%. d #&!&u*

K >KJ=J== KJJJ=J= =>KJ

$)o%"$%$ -$lo%&& *o&lo% $c/&u*&

K=>= K >KJ

,*%4&!"%$%$ c$)&"$lulu& !u(!c%&! -.%!$"

=J== =J=> >KJ

A3i4i6/6 1.).

56

$@'$l!5 >==JK

(@'$l!5 =JK=J=>

c@'$l!5 =J==

26!e


75/212

Page

78


5 + e d ) ' * +

6 + e e a a + e

7 a e + e

B96 m#Dor#re# c#pi+#lului soci#l:

=J=> >J JJJ=J= K JJJ

=JK =J JJJ== 3 JJJ

=J > JJJ

ACTI(ITATEA 56

56$@'$l!5 =J==

(@$d-.%$"

c@'$l!5 =J=>==

26

nregis+r#re# pier4erii #supr# c@rei# nu se i# nici o 4eci= =J JJJ

u+iliQ == JJJ

== =J JJJ

=J JJ

> JJ

ACTI(ITATEA 56=

56$@ !"$"

(@ *%$#(u%!$(&l

c@ !u# d ($*&

d @(u*u%& #$"%&$l

@ 4%$"u&"

'@ )lu!

26

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


76/212

Page

78


,*%4&!"%$%$ $c+&6&/&o*.%&& u"&l$1ulu& d l$ 'u%*&6o%&:

J KQ KQQ

>=3= KJ JJJ

> Q KJJ

-&d*/&%$ !u(-*/&& 4u-%*$#*"$l d )%&":

K =3= 3J JJJ

,*c$!$%$ !u(-*/&& 4u-%*$#*"$l

K=>=K 3J JJJ

,*c)7*d cu lu*$ )u*%&& ,* 'u*c/&u* $ u"&l$1ulu& ! ,*%4&!"%$6. $#o%"&6$%$ $c!"u&$:

$#o%"&6$%$ lu*$%.: KJJJJJ lu*& 33533

==>=3 33533

co*co#&"$*" ! ,*%4&!"%$6. co"$8)$%" $ !u(-*/&& c #$1o%$6. -*&"u%&l !oc&"./&&:

$#o%"&6$%$ lu*$%. !u(-*/&o*$". 3JJJJ J lu*& KJJ l&

=3=K KJJ

O(!%-$/&: ul"l dou. ,*%4&!"%.%& ! %)$" )*"%u u%#."o$%l KQ lu*&5 du). c$% &*-!"&/&$ !

$#o%"&6$6.

3 (@5 d@

Ac+ii+#+e# 56>

56

$@ $d-.%$"

(@ $d-.%$"

c@ $d-.%$"

26

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c

ITIII

A#ANII ACO#DATE CIENIO#


77/212

Page

78


96

Co*!"&"u&%$ )%o-&6&o*ulu& )*"%u l&"&4&ul ,* cu%!:

=>=K== =KJJ

*c+&d%$ co*"ulu& d c+l"u&l& cu $'c"$%$ %6ul"$"ulu&:

=>==> =KJJ

A*ul NG= : #$1o%$%$ )%o-&6&o*ulu& co*'o%# !".%&&:

=>=K== >JJJ

*c+&d%$ co*"ulu& d c+l"u&l& l$ !'7%!&"ul 0%c&/&ulu& NG=:

=>==> >JJJ

Pl$"$ col$(o%$"o%ulu& co*'o%# +o".%7%&& 1udc."o%2"&:

>=K=>=5 K3== 3KJJ

A*ul$%$ )%o-&6&o*ulu& %.#$! '.%. o(&c":

=K===> 3KJJ

*c+&d%$ co*"ulu& d c+l"u&l& ,* $*ul NG>:

=>=>= 3KJJ

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c

P#OVI9IOANE PENT#U#ET#UCTU#A#E

PENII "I O;IAII IMIA#E

IMPO9ITE


78/212

Page

78


*c+&d%$ co*"ulu& d -*&"u%& ,* $*ul NG>:

=>=>= 3KJJ

Ac+ii+#+e# 56?

56=8(5 >85 38d5 8c5K8$26$@ $d-.%$"5 (@'$l!5 c@'$l!5 d@ $d-.%$"

96

E#&!&u*$ d o(l&4$/&u*& cu )%.

== KJ JJJ

= K JJJ

=Q K JJJ

P%&%$ ,#)%u#u"ulu& d&* #&!&u*$ d o(l&4$/&u*&

K=>== K JJJ

*%4&!"%$%$ do(7*6&& d$"o%$"

== =J JJJ

A#o%"&6$%$ )%lo% )%&-&*d %$#(u%!$%$ o(l&4$/&u*&lo%

=Q = JJJ

Pl$"$ %$"& !c$d*" 2& $ do(7*6&lo% $'%*"

K=>= > JJJ

== = JJJ

== = JJJ

ACTI(ITATEA 568

56A

1 ; A N C I2 I M P R U M U T U # I

3 D A T O # I E4 D O ; A N D A

5 A N U I T A T E6 # A T A

7 T E # M E N

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


79/212

Page

78


B

26 %$'&cul d %$#(u%!$% $ c%d&"ulu&

Ani Anui+#+e !obKn4# R#+@ #mor+isemen+H (#lo#re r@m#s@

= 3=KJJ >>KJJ QJJJ KJJJ

> >JJJ =JJJ QJJJ 3JJJ

3 >>KJJ =3KJJ QJJJ >JJJ

=JJJ QJJJ QJJJ =JJJ

K =3KJJ KJJ QJJJ QJJJ

E*erci$iul N :

P%&%$ ,#)%u#u"ulu&:

K=>==>= KJJJ

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& $'%*" clo% lu*& %.#$! )7*. l$ !'7%2&"ul $*ulu&:

D ? KJJJ 0 KJ =JJ 0 >J 3J@ =KJJJ

=> =KJJJ

E*erci$iul N5

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& $'%*" )%&o$d& =J=NG=8 =JKNG=

D?>>KJJ 0 =>J83J@ KJJ

=> KJJ Pl$"$ %$"& !c$d*" 2& $ do(7*6&&:

K=>= 3 =KJJ

=>= Q JJJ

=> >> KJJ

No".: d %4ul.5 ($*c&l ,*c$!$6. do(7*d$ lu*$%5 &*d&''%*" d "%#*ul d %$#(u%!$% $c%d&"ulu&

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =JKNG=83==>NG=:

=> => JJJ

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


80/212

Page

78


E*erci$iul N2

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =J=NG>8=JKNG>:

=> JJJ

Pl$"$ %$"& !c$d*" 2& $ do(7*6&&:

K=>= > JJJ

=>= Q JJJ

=> = JJJ

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =JKNG>83==>NG>:

=> QJJJ

E*erci$iul N9

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =J=NG38=JKNG3:

=> KJJ

Pl$"$ %$"& !c$d*" 2& $ do(7*6&&:

K=>= > JJJ

=>= Q JJJ

=> =3 KJJ

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =JKNG383==>NG3:

=> JJJ

E*erci$iul N

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =J=NG8=JKNG:

=> 3 JJJ

Pl$"$ %$"& !c$d*" 2& $ do(7*6&&:

K=>= = JJJ

=>= Q JJJ=> Q JJJ

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =JKNG83==>NG:

=> 3 JJJ

E*erci$iul N=

*%4&!"%$%$ o(l&4$/&& d )l$". $ do(7*6&& ,* )%&o$d$ =J=NGK8=JKNGK:

=> = KJJ

Pl$"$ %$"& !c$d*" 2& $ do(7*6&&:

K=>= =3 KJJ

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


81/212

Page

78


=>= Q JJJ

=> KJJ

Ac+ii+#+e# 56B

56

#H

&ubscriere# c#pi+#lului soci#l

K JJJJ

=J== KJJJ

=J=> =KJJJ

Apor+ul 4e c#pi+#l

K KJJJ

>=3= =JJJJ

3= =JJJJ

>=33 =JJJJ

K=>= =KJJJ

!epunere# +r#n;ei # 4ou# 4e numer#r

K=>= K =KJJJ

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


82/212

Page

78


bH

&ubscriere# 4e #c$iuni noi

K 3QJJJJJ

=J=> 3JJJJJJ=J= QJJJJJ

Qnc#s#re# 4rep+urilor 4e cre#n$@

K=>= K 3QJJJJJ

cH

Qnregis+r#re# ree#lu@rii

>=== =JK >JJJ

M#Dor#re# reJJJ

4H 6

AcFi3JJ

>= >JJJJ

> 3JJ

"rimire# suben$iei

K=>= =3= KJJJ

Amor+i 353

? A#o%"&6$%$ $*u$l. KJJJJ =JJJ

A#o%"&6$%$ lu*$%. =JJJ => 353@

26 d@

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


83/212

Page

78


Ac+ii+#+e# 5650

56 $@ =5K (@ >5J c@ >5K

26 =8c >8( 38$

96 $@ )%oc! '&*$*c&$% (@ "%)"$". c@ du%$"$ d -&$/. d@ u6u%. '&6&c. 2& #o%$l.

6 I#o(&l&6.%&l co%)o%$l cu)%&*d:- "%*u%& 2& $#*$1.%& l$ "%*u%&

- co*!"%uc/&&

- &*!"$l$/&& "+*&c 2& #$2&*&

- #o(&l&%5 $)$%$"u%. d (&%o"&c.5 c+&)$#*" d )%o"c/& $ -$lo%&lo%

- o(&l&6.%& co%)o%$l ,* cu%! d 0cu/&

ACTI(ITATEA 5655

56

Efec+u#re# cFel+uielilor 4e cons+i+uire pl@+i+e numer#r ;i respec+i 4e unul

4in #soci#$i pe b#J= KJJ

K3== >KJJ

KK >JJJ

Qnregis+r#re# cFel+uielilor 4e cons+i+uire f#c+ur#+e 4e furni

>J= =>JJ

> >>

U+ili

>J= K3== >KJJ

> KK >JJJ

J= =>

26

Recep$i# re$e+ei 4e f#bric#$ie:>J3 >= =>JJJ

Do#*&ul: S%-&c&&

C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c


84/212

Page

78


Trecere# re$e+ei 4e f#bric#$ie n c#+egori# bree+elor 4e inen$ie

>JK >J3 =>JJJ

96

$@ >J3 WC+l"u&l& d d6-ol"$%W?C+l"u&l& d c%c"$% ; d6-ol"$%@

(@ $c"&-c@ d(&"o%

d@ >J3 WC+l"u&l& d d6-ol"$%W?C+l"u&l& d c%c"$%

contabilitatea evenimentelor si tranzactiilor(3)

Documents