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MONOGRAFIE CONTABILA

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TERMENI importanti pentru acest document

MONOGRAFIE CONTABILA : : monografi amortizare agricultura : monograie fontabila registru de casa : amortizare mijde transport :

MONOGRAFIE CONTABILA    

S.C. SORY SRL este infiintata la data de 28.07.2001 si inregistrata si inmatriculata la Registrul Comertului cu numarul de inregistrare: J 35/4371/2001, Cod fiscal 3215732, Atribut fiscal: R. Societatea este o societate fictiva.

Societatea are ca obiect de activitate comercializarea de jucarii de plus pentru copii, in sistemul en-gross.

            S.C. SORY SRL are un capital social de 10000 lei divizat in 1000 parti sociale cu o valoare nominala de 10 lei/bucata si un numar de 2 asociati.

            S.C. SORY SRL are contul deschis la Banca Comerciala Ion Tiriac Timisoara, cu numarul 25.11-2161/1/RON.

            Sediul societatii este in Timisoara, Zona Ion Ionescu de la Brad, strada Verde,  nr.131.

            Societatea are trei angajati cu contract de munca . 

Societatea prezinta la 31.01.2007 urmatoarea situatie initiala:

ACTIV                                                               PASIV                                  

Cheltuieli de constituire

36

Capital social subscris varsat

13000

Cheltuieli de dezvoltare

240

Rezerve legale

2000

Licente

500

Profit

5000

Programe informatice

900

Subventii pentru investitii

2000

Constructii

10000

Amortizare chelt. de constit.

16

Instal.tehnice

3000

Amortizare chelt. de dezvolt.

90

Mij.de transport

8000

Amortizare programe info.

300

Aparatura birotica

920

Amortizare constructii

2000

Marfuri

2000

Amortizare utilaje

2000

Clienti

480

Amortizare autoturisme

2000

Debitori

250

Amortizare mobilier

320

Conturi la banci in lei

7250

Furnizori de imobilizari

1000

Casa in lei

150

Efecte de platit pentru imobilizari

500

Personal salarii-datorate

500

Contrib.la asigurarile sociale

225

Contributii la fondul da somaj

20

Credite bancare pe termen scurt

2755

TOTAL ACTIV

33726

TOTAL PASIV

33726

           

In cursul lunii februarie 2007 au loc urmatoarele operatii economico –financiare:

1.      Se achizitioneaza si receptioneaza de la furnizori un mijloc de transport in valoare de 5000lei, TVA 19%, conform procesului verbal de receptie nr.12/01.02.2007 si a facturii fiscale nr.546987/01.02.2007. Furnizorul accepta un bilet la ordin pe care banca il deconteaza in data de 02.02.2007 conform extrasului de cont nr.37/02.02.2007.

2.      Datorita defectiunilor repetate si a consumului mare de energie electrica, se hotaraste casarea unui utilaj pentru repararea papusilor in valoare de 1700 lei, amortizat 95% conform procesului-verbal de casare nr.53/03.02.2007. Casarea este efectuata de o firma specializata, care factureaza serviciile la 50 lei, TVA 19% conform facturii fiscale nr.254632/03.02.2007. Din casare rezulta piese de schimb in valoare de 90 lei conform Procesului verbal de scoatere din gestiune/ de declasare a unor bunuri materiale nr.15/03.02.2007.

3.      Pentru dezvoltarea activitatii, societatea este subventionata si incaseaza direct de la bugetul statului o subventie pentu achizitionarea unui utilaj in valoare de 1000 lei, conform extrasului de cont nr.38/04.02.2007. Se achizitioneaza utilajul conform facturii fiscale nr.564784/04.02.2007 la valoarea de 1000 lei, TVA 19%.

4.      Se face o donatie in scop umanitar , un calculator evaluat la 80 lei, amortizat 50%, conform procesului-verbal de predare-primire nr.1/05.02.2007.

5.      Conform listei de inventariere nr.152/06.02.2007 se constata un minus la mobilier in valoare de 200 lei, amortizat 85%. Minusul se imputa unui salariat conform Deciziei de imputare nr.16/06.02.2007, la un pret de imputatie de 50 lei, TVA 19%.Recuperarea sumei se face prin incasarea acesteia in numerar conform chitantei fiscale nr.153248/06.02.2007.

6.      Conform procesului verbal de scoatere din functiune nr.53/07.02.2007 se scoate din functiune un program informatic complet amortizat in valoare de 300 lei.

7.      Ca urmare a unui incendiu in incinta societatii se constata ca s-a distrus aparatura birotica in valoare de 200 lei amortizata 50%, conform listei de inventariere nr.153/08.02.2007.

8.      In data de 12.02.2007 societatea vinde  ½ din cantitatea de marfuri existenta in stoc la inceputul lunii la un pret de vanzare de 1500 lei, TVA 19%, conform facturii fiscale nr.564354/12.02.2007.

9.      Se ridica de la banca suma de 350 lei conform cecului de numerar nr.564514/15.02.2007 . Se achita salariile angajatilor conform statului de salarii nr.1/15.02.2007 in valoare de 500 lei si obligatiile societatii conform soldurilor initiale cu ordinul de plata nr.5647/15.02.2007.

10.  In data de 18.02.2007 societatea accepta cecul nr.102345939/16.02.2007 pentru contravaloarea marfurilor vandute, pe care il depune la banca si il incaseaza in aceeasi zi.

11.  Se achita utilajul achizitionat cu factura fiscala nr.564784/04.02.2007 in valoare de 1190 lei cu ordinul de plata nr.72/20.02.2007.

12.  La sfarsitul lunii se inregistreaza amortizarea imobilizarilor necorporale conform notei contabile nr.13/28.02.2007 si a planului de amortizare nr.1 Duratele de amortizare a imobilizarilor necorporale sunt stabilite conform hotararii AGA, iar metoda se amortizare este cea liniara.

13.  La sfarsitul lunii se inregistreaza amortizarea imobilizarilor corporale conform notei contabile nr.14/28.02.2007 si a planului de amortizare nr.2 si nr.3. Duratele normale de utilizare a imobilizarilor corporale sunt stabilite conform hotararii Guvernului privind duratele normale de functionare si clasificatia imobilizarilor corporale, iar metodele utilizate sunt  cea liniara si degresiva.

14.  Conform notei contabile nr.15/28.02.2007 se regularizeaza conturile de TVA.

15.  Conform notei contabile nr.16/28.02.2007 se inchid conturile de venituri si cheltuieli.

Plan de amortizare nr.1

                                                      Imobilizari necorporale

Nr.

crt.

Denumire

imobilizare

Valoare de inregistrare

Durata normala de utilizare

-ani-

Cota de amz.

Amortiz.

anuala

Amortizare

lunara

1.

Cheltuieli de constituire

36

3

33.33%

12

1

2.

Cheltuieli de dezvoltare

240

2

50%

120

10

3.

Brevete, licente

500

4

25%

125

10,42

4.

Programe informatice

300

5

20%

60

5

Plan de amortizare nr.2 – metoda liniara

                                                      Imobilizari corporale

Nr.

crt.

Denumire

imobilizare

Valoare de inregistrare

Durata normala de funct.

-ani-

Cota de amz.

Amortiz.

anuala

Amortizare

Lunara

1.

Cladire

10000

50

2%

200

16,67

2.

Utilaj

1000

8

12.5%

125

10,42

3.

Mobilier

600

5

20%

120

10

Plan de amortizare nr.3 - metoda degresiva

                                                      Imobilizari corporale

Nr.

Crt.

Amortiz.

liniara

Valoare

ramasa

Cota de

Amortiz.

Amortiz.

degresiva

Diferente

1

400

2000

30%

600

+200

2

400

1400

30%

420

+20

3

400

980

-

326,67

-73,33

4

400

653,33

-

326,67

-73,33

5

400

326,67

-

326,67

-73,33




S.C. SORY SRL                                                                                                           

                                                                                                                                                   Nr.pag. 1

                                                                REGISTRU-JURNAL

Nr.

crt.

Data

Document

Fel,nr.

Explicatiii

Debit

Credit

Debitoare

Creditoare

1

01.02.2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    

Factura fiscala 546987

Achizitie mijloc de transport

%

2133

4426

404

5000

950

5950

2.

01.02.2007

Bilet

la ordin

Acceptere

bilet

la ordin

404

405

5950

5950

3.

02.02.2007

Extras de

Cont nr.37

Plata bilet la ordin

405

5121

5950

5950

4.

03.02.2007

Proces verbal de casare nr.53

Scoatere din gestiune utilaj casat

%

6583

2813.1

2131

85

1615

1700

5.

03.02.2007

Factura fiscala nr.254632

Inregistrare cheltuieli de casare

%

6588

4426

401

              50

              9.5

59,5

6.

03.02.2007

Proces verbal de declasare a unor bunuri materiale nr.15

Inregistrare piese de schimb rezultate din casare

3024

7588

90

90

7.

04.02.2007

Extas de cont nr.38

Incasare subventie

5121

131

1000

1000

8.

04.02.2007

Factura fiscala nr.564784

Achizitie utilaj

%

2131

4426

404

1000

190

1190

TOTAL

21889,5

21889,5

Nr.

crt.

Data

Document ( fel, numar)

Explicatiii

Debit

Credit

Debitoare

Creditoare

9.

05.02.2007

Proces verbal de predare-primire nr.1

Nota contabila 10

Donatie calculator

Inregistrare TVA

%

6582

2814

635

214

4427

40

40

7,6

80

7,6

10.

06.02.2007

Lista de inventar nr.152

Inregistrare minus de inventar la mobilier

%

6583

2814

214

30

170

200

11.

06.02.2007

Decizie de imputare nr.13

Inregistrare imputatie minus mobilier

4282

%

7588

4427

59,5

50

9,5

12.

06.02.2007

Chitanta fiscala nr.153258

Incasare imputatie in numerar

5311

4282

59,5

59,5

13.

07.02.2007

Proces-verbal de scoatere din functiune nr.157

Scoatere din gestiune program informatic

2808

208

300

300

14.

08.02.2007

Lista de inventar nr.153

Inregistrare aparatura birotica distrusa

%

671

2814

214

100

100

200

15.

12.02.2007

Factura fiscala nr.564354

Vanzare marfuri

4111

%

707

4427

1785

1500

285

16.

12.02.2007

Nota contabila nr.12

Scoatere din gestiune marfuri

607

371

1000

1000

17.

15.02.2007

Cec de numerar nr. 564514

Ridicare numerar banca

581

5311

5121

581

350

350

350

350

TOTAL

26281,1

26281,1

18.

15.02.2007

Stat salarii nr.1

Achitare salarii

421

5311

500

500

19.

15.02.2007

Ordin de plata nr.5647

Achitare obligatii salarii

%

431

437

5121

225

20

245

20.

18.02.2007

Cec nr.102345939

Acceptare cec

Incasare cec

5112

5121

4111

5112

1785

1785

1785

1785

21.

20.02.2007

Ordin de plata nr.72

Achitare furnizor

404

5121

1190

1190

22.

28.02.2007

Nota contabila nr.13,

Plan de amortizare nr.1

Inregistrare amortizare imobilizari necorporale

-cheltuieli de constituire

-cheltuieli de dezvoltare

-licente

-programe informatice

6811

6811

6811

6811

2801

2803

2805

2808

1

10

10,42

5

1

10

10,42

5

23.

28.02.20067

Nota contabila nr.14,

Plan de amortizare nr.2

Inregistrare amortizare imobilizari corporale

-cladire

-utilaj

- decontare subventie

-mobilier

6811

6811

131

6811

2812

2813.1

7584

2814

16,67

10,42

10,42

10

16,67

10,42

10,42

10

24.

28.02.2007

Nota contabila nr.14,

Plan de amortizare nr.3

Inregistrare amortizare imobilizari corporale

 -autoturisme

6811

6912

2813.3

4412

33,33

16,67

33,33

16,67

25.

28.02.2007

Nota contabila nr.15

Regularizare TVA

%

4427

4424

4426

302,1

847,4

1149,5

26.

28.02.2007

Nota contabila nr.16

Inchis conturi venituri

%

707

7588

7584

121

1500

140

10,42

1650,42

TOTAL

34709,95

34709,95

Nr.

crt.

Data

Document

Fel,nr.

Explicatiii

Debit

Credit

Debitoare

Creditoare

26.

28.02.2007

Nota contabila nr.16

Inchidere conturi de cheltuieli

121

%

607

635

6582

6583

6588

671

6811

6912

1426,11

1000

7,6

40

115

50

100

96,84

16,67

TOTAL

36136,06

36136,06

 


           D                     1012                     C                                      D                        1061                  C

                                                                                                                                                                         

                                            Si 13000                                                                                  Si 2000          

                                            Sf C13000                                                                              Sf C 2000               

               D                      121                      C                                      D                        131                    C  

                              

                                           Si 5000                                                                                     2000          Si . 

              Rd. 1426,10          Rj C1650,42                                                Rd. 10,42            1000         Rc.

             Tsd. 1426,10         6650,42     Tsc.                                       Tsd. 10,42                3000          Tsc.

                                            5224,32     Sfc.                                                                       2989,58    Sfc.

                                                                                                                                                                     

              D                       201                       C                                    D                         203                      C

                                                                                                               

               Si. 36                                                                                    Si. 240

             Sfd. 36                                                                                    Sfd. 240

          

              D                       205                       C                                    D                         208                      C      


              Si. 500                                                                                      Si. 900

            Sfd. 500                                                                                                                         300 Rc.                                                                            

                                                                                                              Tsd. 900                      300 Tsc.

                                                                                                             Sfd. 600

                                                                                                            D                         212                     C

                                                                                                              Si. 10000

                                                                                                              Sfd. 10000

                                          

              D                     2131                        C                                    D                        2133                   C


              Si. 3000                                                                                   Si. 8000

            Rd. 1000                       1700 Rc.                                             Rd. 5000

           Tsd. 4000                       1700 Tsc.                                         Tsd. 13000                            0 Tsc. 

            Sfd. 2300                                                                                Sfd. 13000

              D                     214                        C                                      D                       2801                    C

                                                                                                                                                                         

             Si. 920                                                                                                                     16               Si

                                            480           Rc.                                                                           1               Rc.

           Tsd. 920                   480            Tsc.                                       Tsc.   0                      17               Tsc.

            Sfd. 440                                                                                                                    17                Sfc

                                        

              D                      2803                     C                                     D                       2805                    C

                                90                 Si.                                                                         10,42 Rc.

                                10                 Rc.                                                                        10,42 Tsc.

Tsd.   0                   100               Tsc.                                                                        10,42 Sfc. 

                               100               Sfc.         

 D                       2808                     C                                      D                    2813.1                     C

    

                                300                Si.                                                                         2000         Si       

 Rd. 300                 5                    Rc.                                       Rd. 1615                10,42        Rc.  

Tsd. 300                 305               Tsc.                                     Tsd. 1615                2010,42      Tsc

                                5                   Sfc.                                                                     395,42     Sfc

 D                      2812                      C.                                     D                   2813.3                      C

                                                                                                                       

                                 2000           Si.                                                                         2000          Si.

                                 16,67         Rc.                                                                        33,33       Rc.

  Tsd.   0                  2016,67    Tsc.                                          Tsd.   0                   2033,33      Tsc.              

                                2016,67    Sfc.                                                                         2033,33     Sfc

.

  D                     2814                     C                                       D                        3024                   C     

                                 320              Si                                              Rd. 90

 Rd. 310                   10             Rc.                                              Tsd. 90 

Tsd. 310                  330             Tsc.                                            Sfd. 90

                    20           Sfc.                                                                                   

  D                      371                      C                                      D                         401                     C


      Si. 2000                                                                                                             59,5                 Rc.

                                  1000           Rc                                                                       59,5                Tsc.

           Tsd. 2000             1000           Tsc.                                                                    59,5                 Sfc.

           Sfd. 1000

 D                       404                      C                                      D                        405                      C

                                1000           Si.                                                                          500           Si.

Rd. 7140                  7140           Rc.                                          Rd. 5950                5950        Rc.    

 Tsd. 7140                   8140          Tsc.                                         Tsd. 5950               6450        Tsc.

                                   1000           Sfc.                                                                        500           Sfc.

   D                      4111                     C                                      D                        421                      C


 Sid.  480               1785         Rc.                                                                              500             Si.

   Rd. 1785               1785         Tsc.                                              Rd. 500 

   Tsd 2265                                                                                    Tsd.  500                  500          Tsc.     

 Sfd   480                                                                                                                       0   Sfc

D                        4282                   C                                    D                          431                     C

Rd. 59,5                     59,5            Rc.                                                                        225         Si.

 Tsd. 59,5                     59,5            Tsc.                                     Rd. 225

                                        0            Sfc.                                       Tsd. 225                     225         Tsc.

0                  Sfc.

   D                       437                     C                                     D                        4412                    C


                                     20               Si.                                                                           16,67     Rc.

     Rd. 20                                                                                                                      16,67      Tsc.

   Tsd. 20                     20              Tsc.                                                                         16,67      Sfc.                     

0                  Sfc.

D                    4424                     C                                     D                        4426                   C

 

Rd. 847,4                                                                              Rd. 1149,5                1149,5          Rc. 

  Tsd. 847,4                                                                             Tsd. 1149,5                1149,5        Tsc  

   Sfd. 847,4                                                                                                                   0         Sfc.                   

 D                    4427                        C                                    D                        461                      C         

Rd. 302,1                 302,1               Rc                                        Si. 730

  Tsd. 302,1                 302,1              Tsc                                     Tsd. 730                             0   Tsc.

                                        0              Sfc.                                      Sfd. 730

D                    5112                      C                                     D                      5121                     C 

  Rd. 1785               1785            Rc.                                        Si. 7250

 Tsd. 1785               1785           Tsc.                                       Rd. 2785                    7735 Rc.

                                      0           Sfc.                                       Tsd. 10035                  7735 Tsc.

                                                                                                 Sfd. 2300

  D                    5311                       C                                     D                       5191                     C


  Si. 150                                                                                                                  2755            Si.

  Rd. 409,5                  500             Rc                                                                     2755           Sfc.

    Tsd. 559,5                  500            Tsc.

    Sfd.   59,5

  D                     581                          C                                   D                      607                        C

    Rd.  350                  350              Rc.                                      Rd. 1000            1000               Rc.

      Tsd    350               350              Tsc.                                    Tsd.  1000            1000              Tsc.

        Sfd.   0                                                                                                                0                    Sfc.

    D                      635                         C                                    D                     6582                       C

   Rd. 7,6                       7,6                  Rc.                                             Rd. 40          40            Rc. 

  Tsd. 7,6                       7,6                 Tsc.                                          Tsd. 40           40          Tsc.

                                       0             Sfc.                                                                          0        Sfc.

   D                       6583                        C                                   D                    6588                       C


   Rd. 115                    115            Rc.                                        Rd. 50                   50               Rc.

  Tsd. 115                    115           Tsc.                                       Tsd. 50                  50               Rc.  

                                       0               Sfc.                                                                                    0   Sfc.

    D                      671                        C                                    D                      6811                      C

              

    Rd. 100                  100            Rc.                                      Rd. 96,84                96,84            Rc.

   Tsd. 100                 100            Tsc.                                      Tsd.96,84               96,84            Tsc.

                                   0              Sfc.                                                                        0                   Sfc.

D                    6912                         C                                   D                       707                        C


Rd. 16,67                 16,67           Rc.                                     Rd. 1500                 1500             Rc.

  Tsd. 16,67                16,67         Tsc.                                      Tsd. 1500                1500             Tsc.

                                        0              Sfc.                                                                      0                  Sfc.      

    D                 7584                           C                                   D                        7588                      C

    Rd. 10,42              10,42          Rc.                                           Rd. 140                  140               Rc.

   Tsd. 10,42              10,42        Tsc.                                           Tsd. 140                  140               Tsc.

                                      0         Sfc.                                                                               0            Sfc.

               


BALANTA DE VERIFICARE LA 28.02.2007

Simbol

Denumire

Sold intial

Rulaj

Total sume

Sold final

CONT

CONT

DEBITOR

CREDITOR

DEBITOR

CREDITOR

DEBITOARE

CREDITOARE

DEBITOR

CREDITOR

1012

CAPITAL SOCIAL VARSAT

0

13000

0

0

0

13000

0

13000

1061

REZERVE LEGALE

0

2000

0

0

0

2000

0

2000

121

PROFIT

0

5000

1426,10

1650,42

1426,10

6650,42

0

5224,32

131

SUBVENTII PT. INVESTITII

0

2000

10,42

1000

10,42

3000

0

2989,58

201

CHELTUIELI DE CONSTITUIRE

36

0

0

0

36

0

36

0

203

CHELTUIELI DE DEZVOLTARE

240

0

0

0

240

0

240

0

205

LICENTE

500

0

0

0

500

0

500

0

208

PROGRAME INFORMATICE

900

0

0

300

900

300

600

0

212

CLADIRI

10000

0

0

0

10000

0

10000

0

2131

UTILAJE

3000

0

1000

1700

4000

1700

2300

2133

AUTOTURISME

8000

0

5000

13000

0

13000

0

214

MOBILIER,APAR. BIROTICA

920

0

0

480

920

480

440

0

2801

AMORTIZ.CHELT. CONST.

0

16

0

1

0

17

0

17

2803

AMORTIZ.CHELT. DEZV.

0

90

0

10

0

100

0

100

2805

AMORTIZ.LICENTE

0

0

10,42

0

10,42

0

10,42

2808

AMORTIZ.PROGR. INFO.

0

300

300

5

300

305

0

5

2812

AMORTIZ.CLADIRI

0

2000

0

16,67

0

2016,67

0

2016,67

2813

AMORTIZ.UTILAJE

0

2000

1615

10,42

1615

2010,42

0

395,42

Simbol

Denumire

Sold intial

Rulaj

Total sume

Sold final

CONT

CONT

DEBITOR

CREDITOR

DEBITOR

CREDITOR

DEBITOARE

CREDITOARE

DEBITOR

CREDITOR

2813

AMORTIZ. AUTO.

0

2000

0

33,33

0

2033,33

0

2033,33

2814

AMORTIZ.

MOBILIER, AP.BIR.

0

320

310

10

310

330

0

20

3024

PIESE DE SCHIMB

0

0

90

0

90

0

90

0

371

MARFURI

2000

0

0

1000

2000

1000

1000

 0

401

FURNIZORI

0

0

0

59,5

0

59,5

0

59,5

404

FURNIZORI DE IMOBILIZARI

0

1000

7140

7140

7140

8140

0

1000

405

EFECTE DE PLATA PT.IMOBILIZARI

0

500

5950

5950

5950

6450

0

500

4111

CLIENTI

480

0

1785

1785

2265

1785

4800

0

421

PERSONAL-REM.DATORATE

0

500

500

0

500

500

0

0

4282

ALTE CREANTE DE PERS.

0

0

59,5

59,5

59,5

59,5

0

0

431

CONTRIB.LA ASIG.SOC.

0

225

225

0

225

225

0

0

437

CONTRIB.LA FD.SOMAJ

0

20

20

0

20

20

0

0

4412

CH.CU IMPOZITUL PE PROFIT

0

0

0

16,67

0

16,67

0

16,67

4424

TVA DE RECUPERAT

0

0

847,4

0

847,4

0

847,4

0

4426

TVA DEDUCTIBIL

0

0

1149,5

1149,5

1149,5

1149,5

0

0

4427

TVA COLECTAT

0

0

302,1

302,1

302,1

302,1

0

0

461

DEBITORI DIVERSI

250

0

0

0

250

0

250

0

5112

CECURI DE INCASAT

0

0

1785

1785

1785

1785

0

0

5121

CONTURI LA BANCI IN LEI

7250

0

2785

7735

10035

7735

2300

0

5311

CASA IN LEI

150

0

409,5

500

559,5

500

59,5

0

Simbol

Denumire

Sold intial

Rulaj

Total sume

Sold final

CONT

CONT

DEBITOR

CREDITOR

DEBITOR

CREDITOR

DEBITOARE

CREDITOARE

DEBITOR

CREDITOR

5191

CREDITE BANCARE PE T.S.

0

2755

0

0

0

2755

0

2755

581

VIRAMENTE INT.

0

0

350

350

350

350

0

0

607

CHELTUIELI PRIVIND MARF.

0

0

1000

1000

1000

1000

0

0

635

CH.PRIVIND IMP.SI TAXE

0

0

7,6

7,6

7,6

7,6

0

0

6582

CH.PRIVIND DONATIILE

0

 0

40

40

40

40

0

0

6583

CH.PRIVIND ACTIV.CEDATE

0

0

115

115

115

115

0

0

6588

ALTE CH.DE EXPL.

0

0

50

50

50

50

0

0

671

CH.CU CALAM.

0

0

100

100

100

100

0

0

6811

CH.CU AMORTIZ.

0

0

96,84

96,84

96,84

96,84

0

0

6912

CH.CU IMPOZIT PE PROF.A.

0

0

16,67

16,67

16,67

16,67

0

0

707

VENIT PRIVIND VZ.MARF.

0

0

1500

1500

1500

1500

0

0

7584

VENIT PRIV.SUBV.PT.INV.

0

0

10,42

10,42

10,42

10,42

0

0

7588

ALTE VN.DIN EXPLOATARE

0

0

140

140

140

140

0

0

TOTAL

33726

33726

36136,05

36136,06

69862,05

69862,06

32142,9

32142,91


                                                  

                                            INTERDISCIPLINARITATE     

Contabilitatea se inrudeste cu discipline precum: matematica ,dreptul ,stiintele tehnice.

Conform Directivei a-4-a a CEE atat prin conceptie ,cat si prin gradul de deductibilitate,amortizarea reprezinta un proces cu implicatii fiscale.In sustinerea celor afirmate prezentam cateva aspecte esentiale ce privesc raportul contabilitate fiscalitate vizavi de amortizare.

In primul rand, amortizarea reprezinta un proces de recuperare a uzurii fizice si morale a unei imobilizari, evidentiind o cheltuiala de exploatare care se deduce din rezultatul exercitiului.

In al doilea rand, durata de viata utila a unei imobilizari influenteaza semnificativ rezultatul exercitiului.Astfel cu cat acesta este mai mare cu atat cheltuiala cu amortizarea va fii mai mica si invers.

In al treilea rand, cheltuiala cu amortizarea unei imobilizari este influentata de valoarea de intrare sau costul imobilizarii.Cu cat valoarea de intrare este mai mare si cheltuiala va fii mai mare si invers. Aceasta valoare, se regaseste in documentele care atesta intrarea imobilizarii in intreprindere (facturi,contract de vanzare-cumparare,rapoarte de evaluare). Poate fii reprezentata prin costul de achizitie, pretul de productie sau valoarea de utilitate dupa caz.Valorile nu includ T.V.A.

In al patrulea rand, repartizarea pe ani a cheltuielilor cu amortizarea , este influentata de regimul de amortizare adoptat.Implicatiile fiscale sunt generate in principal de regimul (metoda, sistemul) de amortizare care reprezinta singurul parametru asupra caruia conducerea administrativa poate interveni pentru a influenta rezultatul financiar.In functie de acesta, amortizarea va fii inclusa in cheltuieli, tinand cont de uzura estimata a imobilizarilor , iar valoarea amortizarii va fii influentata de regimul de amortizare practicat.

In al cincilea rand ,orice modificare privind utilitatea imobilizarilor datorita uzurii morale sau fizice poate determina ca valoarea sa actualizata sa devina valoare neta contabila , diferenta dintre cele doua valori influentand rezultatul exercitiului.

Similar sunt evidentiate castigurile sau pierderile, provenind din scoaterea din functiune a unei imobilizari.

In conformitate cu normele europene actuale , parametrul care poate influenta in mod semnificativ masa profitului in ceea ce priveste amortizarea , este regimul (metoda) de amortizare utilizat.Alegerea uneia sau alteia dintre regimuri este o problema  care tine de legislatia fiecarei tari , dar  si de modul in care agentul economic percepe influenta amortizarii asupra rezultatului.

        Legatura intre contabilitate si informatica: aplicatia am realizat-o in Microsoft Word, balanta am facut-o cu ajutorul tabelelor, apoi am selecta coloana de rulaj debitor si cu ajutorul sumei am calculat total rulaj debitor, dupa care am selectat coloana de la rulaj creditor si am calculat total rulaj creditor si am observat ca sumele sunt egale.

       

         La fel am procedat si la total sume debitoare si creditoare, si cu sold final debitor si creditor si am observat ca sumele sunt egale intre ele. Am mai observat ca sumele de la sold initial sunt egale cu situatia initiala, sumele de la rulaje sunt egale cu sumele din registru jurnal si total sume este egal cu suma dintre sold initial si rulaj. Astfel am realizat ca balanta a fost intocmita corect. Tot cu ajutorul tabelelor am realizat si registrul jurnal.

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