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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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
AUTORI:
CUCEA GEORGETA RAMONA, profesor Colegiul Economic !ionisie "opM#r$i#n% Alb# Iuli#
COOR!ONATOR:
CRI&TINA TANI&'A( ) e*per+ loc#l
CON&U'TAN-:
I(AN M./.T.N, e*per+ .G In+ern#+ion#l
1TEANE&CU MI3AE'A ) e*pe+ CN!I"T
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Cuprins
INTRO!UCERE................................................................................................8
COMPETENE..............................................................................................10
OBIECTIVE URMRITE..................................................................................11
INFORMAII PENTRU PROFESORI..................................................................1
SU!ESTII METODOLO!ICE............................................................................1"
RECOMANDRI............................................................................................1#
FI DE PRO!RES COLAR...........................................................................1$
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
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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
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!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...........................................................................................+
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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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
(eni+ ne+ c72"&4u%& o(/&*u" du). )l$"$ do(7*6&& 2& $ )o6&"lo% Su*" c72"&4u%&l %$l&6$" ,*$&*"
d %)$%"&6$%$ d&-&d*dlo%
Do#*&ul: S%-&c&&
C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
In;-r6ii p/nru //4i
Au0&l&$%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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$e #feren+e c@ilor 4e m#Dor#re s#u 4iminu#re # c#pi+#luluisoci#l:
1) Ci de majorare a capitalului social a)Prin conversia obligainilor n aciuni
(@Prin retragerea acionarilor/asociailor
c@Prin acoperirea pierderilor precedente2.) Ci de diminuare a capitalului cocial d)Prin operaii interne
@Prin rscumprarea de la acionari i anulareaaciunilor proprii
f) Prin aducerea de noi aporturi
96 Comple+e#
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
!u%! 2& d '&*$*/$% $ $c"&-ulu& )$"%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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
36pi6uri
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA 1.
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# primelor leg#+e 4e c#pi+#l D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor
;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
(@ *co%)o%$%$ )%lo% ,* c$)&"$lul !oc&$l =J=>
c@T%$*!'o%#$%$ )%lo% ,* $l" %6%-: =J=
6 Re#li
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
D*u#&%$ #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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
96Adu*$%$ 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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
O(&c"&-ul $c"&-&"./&&: s@ i4en+ifice con+urile pe c#+egorii 4e eenimen+e ;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
Nu#l l-ulu&:
D$"$:
i;@ 4e 4ocumen+#re = Ane*eH
56 Comple+#$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%":
$@ =33>=33 333533
(@ >=33=33 333533
c@ >=33J= KJJJJ
d@ >=33=33 KJJJJ
ACTIVITATEA 1.#
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# proi
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
D$"$:
i;@ 4e 4ocumen+#re >Ane*eH
56 Apreci#$i #lo#re# 4e #4e@r # urm@+o#relor #firm#$ii priin4 mo4ul 4e recuno;+ere ;i
cons+i+uire # unui proi
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
i;@ 4e 4ocumen+#re ? Ane*eH
56 Re#li=5 )l$"$ 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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$ele
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
$@ P*"%u o du%$". d -&$/. d >8K $*& :
(@ P*"%u o du%$". d -&$/. d K8=J $*&
c@ P*"%u o du%$". d -&$/. #$& #$% d =J $*&
26 Re#li
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$i# con+#bil@: !" u* co*" d '@
S-
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
A
56C-n3/siun/6 #H%)%6&*". cd$%$ 'olo!&*/& "#)o%$% $ u*u& (u*5 u*& )%!o$*
'&6&c !$u 1u%&d&c ,* !c+(ul u*& !u# d ($*& *u#&". c+&%&
26 L-36i6
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
26 !e cu-&*"@
=6P*"%u c#lcul#re# #mor+i
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
5=Co*"%$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#&%$ $c"&-&"./&&: Con+#bili+#+e# #l+or imobili
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
> O ,*"%)%&*d% cu#).%. u* )%o4%$# &*'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&!"%$%$ $#o%"&6.%&& )*"%u o lu*.
ACTIVITATEA 1.1"
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# +erenurilor
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
>==> =KJJJ> =KJJJJ
K3== JJJ
c@
>=== =KJJJ
> =KJJJJK3== JJJ
26 Comple+#$i urm@+orul +#bel cu formul# con+#bil@ corespun
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
$#o%"&6$%
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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
'@ Sco$"%$ 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+#$iilor
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#nAne*eH
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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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+#$i urm@+orul +#bel cu formul# con+#bil@ corespun
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
cu%! du). '&*$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#&%$ $c"&-&"./&&: Con+#bili+#+e# imobili
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
A
=$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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA .1
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# s+ocurilor 4e m#+erii prime ;i m#+eri#le 90H
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$ie
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA ."
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# m@rfurilor
D*u#&%$ #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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA .#
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# #mb#l#Delor
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor
;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
> 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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
=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
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#nAne*eH
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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA .&
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor cu person#lul
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA .11
D*u#&%$ $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%$" (u4"lo% )u(l&c
=6 Al+e impo
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
@rs@min+e
#simil#+e
26Apreci#$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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA .1
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# T(A)ului
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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"$":
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Co*"ul >5 !ebi+ori 4ier;i%
&* -&d*/$ 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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
T)ul $loc$" 'c"u.%&& $c"&-&"./&&:
O(&c"&-ul $c"&-&"./&&: s@ u+ili
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
O(&c"&-ul $c"&-&"./&&: s@ s+#bile#sc@ #r+icolele con+#bile pe c#+egorii 4e eenimen+e ;i
+r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
O(&c"&-ul $c"&-&"./&&: s@ s+#bile#sc@ #r+icolele con+#bile pe c#+egorii 4e eenimen+e ;i
+r#nJJJ l& cu 3J
6&l ,*$&*" d !c$d*/. R$"$ !co*"ulu& !" d >
ACTIVITATEA .18
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor n numer#r
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
O(&c"&-ul $c"&-&"./&&: s@ s+#bile#sc@ #r+icolele con+#bile pe c#+egorii 4e eenimen+e ;i
+r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
Nu#l l-ulu&:
D$"$:
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$2&
ACTIVITATEA .0
D*u#&%$ $c"&-&"./&&: Con+#bili+#+e# 4econ+@rilor prin efec+e comerci#le
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
D$"$:
i;@ 4e 4ocumen+#re 98 Ane*eH
56C#r#c+eri
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
(*+,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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
.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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
+/.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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA ).1
D*u#&%$ $c"&-&"./&&: Regis+rul Durn#l
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
ACTIVITATEA ).
D*u#&%$ $c"&-&"./&&: Regis+rul c#r+e# m#re
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
D*u#&%$ #odululu& 2& o%&c $l" %'%*/ $d#&*&!"%$"&-: Con+#bili+#+e# eenimen+elor;i +r#n
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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.
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> 5)c, 2)4,9)#, )b
3 $@ =J= (@ =J= c@ =J
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K = KJ=J== =KJJJ=J3 3KJ
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Do#*&ul: S%-&c&&
C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
K=>= K =KJ
,*%4&!"%$%$ 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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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
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26
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
,*%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$6.
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ITIII
A#ANII ACO#DATE CIENIO#
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
96
Co*!"&"u&%$ )%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&$* ,* $c"&-&"./& co*o#&c
P#OVI9IOANE PENT#U#ET#UCTU#A#E
PENII "I O;IAII IMIA#E
IMPO9ITE
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*c+&d%$ 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&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
B
26 %$'&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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
E*erci$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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
=>= Q JJJ
=> KJJ
Ac+ii+#+e# 56B
56
#H
&ubscriere# c#pi+#lului soci#l
K JJJJ
=J== KJJJ
=J=> =KJJJ
Apor+ul 4e c#pi+#l
K KJJJ
>=3= =JJJJ
3= =JJJJ
>=33 =JJJJ
K=>= =KJJJ
!epunere# +r#n;ei # 4ou# 4e numer#r
K=>= K =KJJJ
Do#*&ul: S%-&c&&
C$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
bH
&ubscriere# 4e #c$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
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
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$l&'&c$%$:T+*&c&$* ,* $c"&-&"./& co*o#&c
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Modulul: CONTABILITATEA EVENIMENTELOR SI TRANZACTIILOR
Trecere# re$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"$%