Curs Bazele Contabilitatii 1 -2013

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    UNIVERSITATEA ANDREI AGUNAFACULTATEA DE TIINE ECONOMICE

    SPECIALIZAREA: CIG, FB, MK, MANAGEMENTAN I

    ANUL UNIVERSITAR 2013 201!SEMESTRUL I

    BAZELE CONTABILIT"II

    NOTE DE CURS

    TITULAR CURS:C#$%&'$()&*+& M(-. N-/'.

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    CONSTANTA

    CUPRINS:CURS I ...........................................................................................................................................................4

    CONTABILITATEA CA SISTEM INFORMAIONAL....................................................................................................................................................................4

    I.1. SCURT ISTORIC AL CONTABILITII.....................................................................................4I.2. DEFINIIA CONTABILITII.....................................................................................................6I.3. LOCUL I ROLUL CONTABILITII.........................................................................................8I.4. FELURI DE NTREPRINDERI.......................................................................................................8I.5. DELIMITAREA NOIUNILOR DE CONTABILITATE FINANCIAR ICONTABILITATE DE GESTIUNE......................................................................................................9I.6. STRUCTURI ORGANIATORICE PRI!IND CONTABILITATEA.........................................9I.". ETICA PROFESIONAL CONTABIL .....................................................................................9

    CURS NR.2..................................................................................................................................................11OBIECTUL CONTABILITII.............................................................................................................11

    2.1. TEORII #CONCEPII$ CU PRI!IRE LA OBIECTUL CONTABILITII...............................112.2. ELEMENTE ALE OBIECTULUI CONTABILITII................................................................12

    CURS NR.3..................................................................................................................................................15

    METODA CONTABILITII...............................................................................................................153.1. N%&'()' *+)+,-+ /,'0') +%- %)-''&''..............................................................................153.2.P,%++++ +%+' %)-''&''7...................................................................................................15

    3.2.1. P,%+++ %()+ ((,%, '')&+%,7........................................................................................153.2.2. P,%+++ /+':'+ +%+' %)-''&''...............................................................................153.2.3. P,%+++ %()+ ' -%, ''/')+ +%)%'+.....................................................................16

    3.3. P,')'/''; )%,+ ' %)0+)&'' %)-'+..........................................................................................163.3.1. P,')'/'' *+)+,-+ -+ %)-''&''7......................................................................................16

    CURS NR.4..................................................................................................................................................19 MODELE DE BA PRI!IND POIIA FINANCIAR I REULTATUL CONTABILBILANUL CONTABIL < %+ /,'0') /%='&'- :')-)'-, - :',+'...................................................19

    4.1. D+:')'&'- '-)&((' %)-'...........................................................................................................194.2. F%,- + /,+=+)-,+ - '-)((' ()+' %'+-'7............................................................................194.3. E++)++ %/%)+)+ -+ '-)&((' %)-'.............................................................................21

    CURS NR.5..................................................................................................................................................24BILANUL CONTABIL#%)')(-,+$> ACTI!E CIRCULANTE..........................................................24

    CURS 6.........................................................................................................................................................2"BILANUL CONTABIL < %)')(-,+ PASI!UL BILANTIER..................................................................................................................................................................2"

    C-/'-( /,%/,'( ..................................................................................................................................2"D-%,''+ #)('+ ' -/'- ,')$ .......................................................................................................28

    CURS NR ".................................................................................................................................................3?".1.M%':','+ '-)&'+,+....................................................................................................................3?".2. D'')&'- (,+)@+,+) ()* ) '(-&''+ :')-)'-,+.....................................................................33

    CURS NR. 8.................................................................................................................................................35C%)( + /,%:' ' /'+,+,+.......................................................................................................................35

    8.1. S,((,' -'-'0+ + +('+' ' 0+)'(,'....................................................................................358.2.S++ /,'0') %)( + /,%:' ' /'+,+,+....................................................................................36

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    CURS 9.........................................................................................................................................................38CONTUL < PROCEDEU DE BA AL METODEI CONTABILITII..................................................................................................................................................................38

    9.1. D+:')''+ 7 C%)( ++ () /,%++( - +%+' %)-''&'' -,+ ,+:+ +'+)&- ' '-,+-:'+,(' +++) /-,'%)'-; - +:+ - %':','%, /,%(+ + %/+,-&''+ +%)%'+ + -( % ),>% /+,'%- + *+'()+ #++,'&'( :')-)'-,$..........................................................................................389.2. S,((,- %)(('...........................................................................................................................389.3. F%,- %)(('...............................................................................................................................399.4. F()&''+ %)(('...........................................................................................................................4?9.5.R+*('+ + :()&'%)-,+ - %)(,'%, ..............................................................................................419.6. C%,+/%)+)&- %)(,'%,...............................................................................................................42

    CONTUL < PROCEDEU DE BA AL METODEI CONTABILITII >%)')(-,+.........................43CONTURI SINTETICE I CONTURI ANALITICE..........................................................................43CORELAIILE DINTRE CONTURILE MONOFUNCTIONALE SINTETICE SI ANALITICE....43CLASIFICAREA CONTURILOR......................................................................................................449.3. PLANUL DE CONTURI GENERAL ..........................................................................................44ANALIA CONTABIL A OPERAIUNILOR ECONOMICO>FINANCIARE.............................45

    CURS 11.......................................................................................................................................................4"A)-'=- ' :()&'%)-,+- %)(,'%,.............................................................................................................4"

    A)-'=- ' :()&'%)-,+- %)(,'%, DE -/'-(,' /,%/,''.....................................................................4"CURS NR 12................................................................................................................................................51

    12.1 A)-'=- ' :()&'%)-,+- %)(,'%, DE /,%0'='%-)+.........................................................................5112.2 A)-'=- ' :()&'%)-,+- %)(,'%, DE -%,'' /+ +,+) ()*.........................................................53

    CURS NR 13................................................................................................................................................55A)-'=- ' :()&'%)-,+- %)(,'%, DE -'0+ '%''=-+ #'%''=,'$.................................................5513.1 I%''=,'+ )+%,/%,-+ .................................................................................................................5513.2 I%''=,'+ )+%,/%,-+ ................................................................................................................56

    CURS NR 14................................................................................................................................................59CONTURI DE IMOBILIRI FINANCIARE.......................................................................................59

    B''%*,-:'+ ')'- %'*-%,'+.................................................................................................................62

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    CURS I

    CONTABILITATEA CA SISTEM INFORMAIONAL

    I&1.SCURT ISTORIC AL CONTABILIT"II

    C- (,-,+ - +%/+,','%, -,+%%*'+ + /%-+ (&')+; -='; +'+)&- -' (%, :%,+ /,'''0+-+ %)-''&''; -) + '' + -)' .C.; ( -, :' ++ 55 (,+ + )(,-,+ ( :%,- ()%, ,+(,'/+ % + (/.

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    D') %)&')(( %(+)+%, #-0) - (/%, /-/',(($; + -+-= ') epoca Egiptului%(/- +*,+' #-)( 3?? .C.$; -( :% +%':'-+ )%+; %)(,'; +0'=+ ' '-)&+.

    P,') +%':'-,+-papirusului(' +)%) >- /,%- - -+- 0,++7+'- '')&'+ ),+ %)(,'+ + :((,' ,+-+ #/,%(+ -*,'%+$ ' %)(,'+ + :((,' %)+-,+

    + (''=-( --)&+ ()-,+ ' '(-&'- %)((' C--H+ %)(+-( (,)-+; -,+ +-( +-'' +/,+ ),+*',,'+ %''+)+ ' %)(,' -' *+)+,-+; -,+,+=(-( ,-)=-&''+ -' (%, ='+.

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    %%-)+ )('+ -+/( #,+'$ ' +/+)( #+'$. L- R%- %'*-&'- +>- &')+ ,+*',++ ,+0+)+-+:((' :-''+'. A+- %'*-&'+; ) *+)+,- %,-; /(+- +0+)' ) -)('+ /,+(,,' (,''.

    C'+,%)+ #1?6>43 .C.$ ++ + -,+ -(+ /,+'=,' ) +*(, ( ,+*',++ %)-'+ -,%-)'. P,')'/-( %(+) %)-' +,- () (,)- + 0+)'(,' ' +('+' #C%+ -+/' ++/+)'$. R+*',( ) -,+ + &')+- +0'+)&- ((,%, %/+,-&'()'%,; :, /-&'' -( +,(,'; () :+ +C-,+ -,+ + -='; +,- C%+ ,-'%)(.

    ) Evul Mediu+ /,%(+ % '%)')('-+ ) +0%(&'- '0''=-&'+' ,%-)+ -:+ ) -,+% % -*)-,+ - %)-''&' '; *+)+,- /,%-' ' + ,+,)*+,+- -,''%, + %+,& ' +=0%-,+-+%)%'+' :+(-+.

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    ) -+- +/% ,+*',++ %)-'+ + )(+ +%,'-+H ' ) ++ + ),+*',+-= ,+-)&++' -%,''+ ) %,')+ ,%)%%*'.

    ) -+ +%,'-+ + ),+*',-( %/+,-&'()' + - ' ')0+)-,+. A++ %(+)+ +,-( &')(+; -'-+; + (*,'' ') --&''.

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    N++'&' + +%)%'+ ++,') -/-,'&'- ()%, %)(,' /-,'(-,+ ( -, :' %)(C-/'-H #(''=- + %/-)'' /+),( -%'-&'' %,$ -( %)( P,%:' ' /'+,+,+H -,+ &')++0'+)&- ,+=(-((' -:-+,''.

    S:,'( E0((' M+'( -,-+,'=- /,') +=0%-,+- +*(,'%, %+,'-+; ++)'- ,+'((';+:+(-,+- + %/+,-&'()' ) %,-+ )+/,-+ + ++ + %,'*')+ ' -)'/(-,+- + -/'-(,' % -''/%,-)+; ++,') --/-,+- ' /+,:+&'%)-,+- %)-''&'' /+),( - :-+ :-& )%'%, +'*+)&+.

    )+/) ( :,'( +. - JIII>+-; +0'+)&- + &')+- ),>() %) /+),( '+) ' ) -( /+),(:(,)'=%,. F'+-,+ %/+,-&'+ ++,') %( ),+*',,'7 ()- ) %)( + '+)&' -( :(,)'=%,' ' ()- )%)( + -. A+-- /,+(/()+ &')+,+- + ,+*',+ ':+,'+.

    P+ (, + :+)%+)++ +%)%'+ +0+)+-( % -' %/++; (++ -+%,-' /+,%-)+ +'/+,-( % -' ( ) +0'+)&; -:+ ) %+,'-)( ,+('- ,+%)'('+; /,') /()-;%-(,'+ ()(' %,+/%)+) -; /,'0') ,+'( -%,- ' ,-(,,'+ :(+. U,-,+ -+(' :-/; -:% )++-, + ,+-'=+=+ -)('+ +*(,' ),+ %)(,'+ + /+,%-)+ ' ++ ,-'&'%)-+ + )-,' '/&'.

    P) /,') -)( 129?; %+,'-)&'' %)(+-( %( ,+*',+7 ()(; ')'(- registrul intrrilor i ieirilor #)-,'%, ' /&'%,$ ' %,+/()+- - -+- -%)-''&'' '/+-(; +)('registrul creditorilor i debitorilor' +,- () ,+*',( - %)(,'%, + /+,%-)+.

    D+ :'+-,+ - ) + +:+(-( %/+,-&'()' ) %)( ()+' /+,%-)+ #+,&$; ,+('- /,%+- - %(),+*',,'7 ()-; ) %)( + /+,%-)+ ' +--; ) %)( + )-,' ' /&'.

    A++ %( ),+*',,'; +:+(-+ %)%'+); -( %)( /+ %)-''; ncepnd cu anul 1290, -8.+(*. *'9/5; /,') ,+()',+- %)(,'%, + /+,%-)+ ( %)( ()'; ,-'&'%)-; + )-,' ' /&';,+)(>+; -:+; -)('+ +*(,'; *+)+,-+ + )-(,- (,,'%,. D') -++ +*(,' - ,+=(- -,+- ,+:%,- %)-''&'' %+,'-+; ,+/+'0 dubla nregistrare- :+)%+)+%, +%)%'+.

    C#$.9(/(.-. $ 8.+(*5 *'9/5 >- +=0%- %- ( %*&''+ -,'%, %,-+ -+ I-'+'7 F%,+)&-;!+)+&'- ' G+)%0- ); - :,'( E0((' M+'(; -/-, % +,'+ + -(%,' + %)-''-+; ') -,+ + ,+-,L(- P-'%%.

    N( ) -)( 1445; ) /,'- /-,+ - 0'+&'' -+; L(- P-'%% - +:(,- -'0'&' ,+=+,0-++,''%,; :'') +(-%, - % :-''+ (,*+=; '-, ),+ -)'' 14"" ' 148? - /,+- -+-''+ - P+,(*'-.

    L(- P-'%% >- /-- ) '%,'+ /,') ++ %( ,--+; + ')+'=+-= ()%')&++ '')&':'+ -++/%''7 S(- + A,'+'-; G+%+,'-; P,%/%,'%)' + P,%/%,'%)-'-H ' D'0')- P,%/%,'%)+H.

    P,'( ,-- - -/,( - !+)+&'- ) -)( 1494 #,+/('- ) -') ) 1523$ ' ++ % '+)'%/+'+ + ()%')&+ -+-'+; %)-''&'' :'')(>' ,+=+,0- )(-' -/'%( IJ; ')'(- T,--(/-,'(-,' + %/(' + ,'/(,'H #T,-- /-,'(-, +/,+ %)(,' ' ),+*',,'$.

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    ) ,--( (; L(- P-'%% %)+)+-= (''=-,+- - ,+' ,+*',+ %)-'+74-4#+(./'/: -,+ /+,'+ ),+*',-,+- ((,%, %/+,-&''%, :, -)-'=; ) %)+- ) -,+ >-(+:+(- ,-)=-&''+;'+$./'/: ) -,+ %/+,+-= -,'%++ %)-'+ /+ +' ' ,+' ' )+/')++ (( ,%7 +,+-':'-,+ - %/+,-&'()'%, ,%)%%*'+ ' + +/,'-,+ - -+%,- ),>% ')*(, ()'-+ + %) #%)+$.+-. 4.+-: ) -,+ +'++ ' ,+'++ () ':+,+)&'-+ ( -,'-+; /+ %)(,'.

    T% ) (,-,+- -; L(- P-'%% ,+%-) + :- ')0+)-,( ((,%, ()(,'%, /+,%)-+

    ' -+ +/%-,'' #()'&'' /-,'%)'-+$ %+,'-)(('.G+)+,-'=-,+- %)-''&'' ) /-,' ( ) &,'+ +(,%/+)+ + -++,+-= %- (+%/+,',+- '/-,((' #+. - J!>+-$. ):&'-,+- -(- - %)-''&'' % -%, F,-)&+' ()+ ) 16"3;/,'),>% %,%)-)& - (' C%+,; %+,'-)&'' () %'*-&' &') ,+*',+ %)-'+ ' -,+->(,)-/,'++ -'-+- /,%-%,'+ ) ('&'+. A:+; %)-''-+- +0')+ () '),(+) + %),% - -(('-- ( ++ ' ) /,+=+); /,') ,%( :'- /+ -,+ %-.

    ) R%)'- ) 163"; -/-,+ P,-0'- C%+,'- ') T,-)'0-)'- -,+ (/,')+ ,+*(' + -/'-,+ -%)-''&'' ) /-,' (.

    ) 1859; ) M%)'%,( O:''- - M%%0+' - :% /('- ,((,- (,((' + %)-''-+%)+/( + I%) I%)+( + - B,- ) 15 +&''.

    ) 1913 + ):'')&+-= ACADEMIA DE NALTE STUDII COMERCIALE I INDUSTRIALE') B((,+'; ()+ + ('-= ' /(' %)-''-+-.

    D+=0%-,+- :()&'+' %)-''&'' + :(,)'=-,+ - -+%, #++,')-,+- ,+=(-+%, ' - '(-&'+'/-,'%)'-+$; ++ +*- + -/-,'&'- %'+&'%, -)%)'+ ' - +*'-&'+' /,'0'%-,+ - -++- #'%(+. - JIJ>+- ) G+,-)'- ' 186" ) F,-)&-$.

    C-+- %)-''&'' -)-''+ -,+ + 0- )(' %)-''-+ + *+'()+ ++ +' + +=0%-,+--,'' ')(,'' )+/) ( - %(- (-+ - +. - JIJ>+-; %- ( )++'-+- ()%-+,'' %(('/,%(+%,.

    ) +%( - JJ>+-; + +-%,+-= )%,+ ' ,+*++),' %)-'+ /+ -,+ -( + '/()+((,%, %,*-)'=-&''%,. G+,-)'- ++ /,'- -,+; ) 193"; -%/ () /-) %)-' )(' /-)( GK,')*H.

    ) :%- U.R.S.S. /,'( /-) %)-' ++ +-%,- ) 1925 ' ( -(%,( (' () (,,'+/-)(,'+ +%)%'+ ')')-+.

    ) SUA; ,'=- ') 1929 ++,'); ') ,-&'()' + '):%,-,+ :')-)'-,; +'-,+- /,'+%, ,+*('%)-'+ ++)&'-+ '-, - /,%+- +:')','' +%+%, ' /,')'/''%, %)-'+ *+)+,-+ - :% /(( -' +0,++.

    ) F,-)&-; /,'- ,+*++)-,+ %)-' -+-= ') 1942 #( ,+*'( + - !'$; -/%' ) 194" +++-%,- () /-) %)-' ')/',- ') + +-%,- ) 1942. S+ ,+0'=('++ ) 195"; '-, 0+,'()+- -(- -:% /,%(*- ( :%, + L+*+ ) 1982.

    I&2& DEFINIIA CONTABILIT"II

    P,'- +:')'&'+ - %)-''&'' -/-,&')+ % (' L(- P-'%%; /%,'0' ,('-7 contabilitatea esteconsiderat ca un ansamblu de principii i reuli privind nreistrarea n partid dubl a averii ceapar!ine unui neustor, precum i toate a"acerile acestuia, n ordinea n care au avut loc#$ ) %)+/&'- -; /-,'- ( ++ +:')' /,') /,'- +(-&'+' + ' '),+ -0+,+ '-/'-. F'+-,+ '-,+ ')+,0+)' ) -- -0+,'' ' '/'' - -/'-((' ++ ,+/,+=+)- - () ,-/%,),+ /,'',+ ' -,+; ,+/+'0 ),+ +'%,; + -,+ /,'++ 0-%-,+- ' ,+'%,; + -,+ % -0-)+-=.P,') -+- (+-; L(- P-'%% - :%,(- /,')'/'( :()-+)- - %)-''&''; '-, (/ ()''-(%,' - /( -=++ +%,+'+ -+ %)-''&'' - ''/') '')&':'.B+,)-, COLASSE; n%ontabilitate eneral#; #,-(+,+ ') '- :,-)+=$; E'(,- M%%0-; I-';1995; /. 93>94 ' 415 -,-7

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    &lebr a dreptului, metod de observare a tiin!elor economice# s'a spus i s'a repetatdespre contabilitatea eneral dup (ierre )arnier$

    *esiur nu este numai alebra dreptului, ns conceptele +uridice i mai ales no!iunea depatrimoniu o marcea- pro"und$ &mprenta dreptului asupra contabilit!ii este n special "oarteputernic n bilan! i aceasta +usti"ic o pre-entare a acestui document ca un punct de pornire$ Maimult, n msura n care bilan!ul condensea- "rapant limite ale demersului contabil, o ast"el depre-entare are, aa cum s'a spus, avanta+ul "oarte important pentru edi"icarea utili-atorilor, de ademisti"ica, desacrali-a i arta n nuditatea sa pentru a solicita ast"el critica i viilen!a cititorului deconturi$ .u este vorba de a leitima sau aranta pedaoic situa!ia actual a contabilit!ii, ci,dimpotriv, de a o pune n discu!ie pentru a eviden!ia mai bine cile de per"ec!ionare i anticipare ncapitolele urmtoare i dinamica viitoare$ .u mai este vorba de a pretinde c bilan!ul este documentulcel mai important din punctul de vedere al studiului per"orman!elor ntreprinderii/ din acest punct devedere, contul de re-ultat nseamn incontestabil mai mult$

    %ontabilitatea eneral tratea- ntreprinderea ca i cum nu ar "i vorba, n sensul +uridic altermenului, dect de un patrimoniu, iar teoria contabil actual, adic ansamblul principiilor careuvernea- ast-i practica, este n esen! orani-at n +urul msurrii patrimoniului i a varia!iei saleperiodice, re-ultatul aceasta este, de eemplu, principala +usti"icare a aplicrii combinate a costuriloristorice i a principiului pruden!ei$

    &st"el conceput, contabilitatea ndeplinete "r ndoial "unc!ia +uridic, dar nu poate

    conveni tuturor utili-atorilor s n!elea c mul!i dintre ei doresc o despr!ire a acestui tip demodelare, ceea ce implic n acelai timp un e"ort de re"lec!ie teoretic n vederea elaborrii de noimodele i cutarea n cadrul instan!elor de normali-are i de relementare a unui consens n "avoareaunui nou model$1

    L+*+- %)-''&'' ),.82@1991 +:')++ #$.9(/(.-. . %(($* ($+'4-$'/ 8+($(8./ *-'$#.

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    -,+ % +'+)& ')+/+)+)$. C%)-''-+- +/,' +:+++ ,-)=-&''%, #%/+,-&'()'%,$ '+0+)'+)+%, #:-/+%,$ -(/,- '(-&'+' +%)%'%>:')-)'-,+; ' -(/,- /+,:%,-)&+' ()'&''+%)%'+; /+),( - -'*(,- '):%,-&''+ )++-,+ (''=-%,'%, ')+,)' ' ++,)'. E- ,+/,+=') () '+'):%,-&'%)- -,+ %-,; /,+(,+-= ' ,-)'+ '):%,-&'' :')-)'-,+ +/,+ % +)'-+ +%)%''+)':'-'. A++ '):%,-&'' /+,' (''=-%,'%, %/+=+ /+),( () %)( ,-&'%)- + ,+(,+ )/,%+( +:(,,'' -'0'&'%, + /,%(&'+ ' %+,'-+.

    I&3& LOCUL I ROLUL CONTABILIT"II

    C%)-''-+- :-+ +*(,- '),+ -'0'&'+ +%)%'+ ' :-%,'' + +'='+. ) /,'( ,);%)-''-+- %-, #(-)':'$ -'0'&'+ +%)%'+; ),+*',) -++ )++-,+ /+),( % :%%',+(+,'%-,. ) - %'+- ,); -++ () %-+ '/ ++ )++-,; (,) - :' /,+(,-+ /+),( -+0+)' '):%,-&'' ('+. ) :')-; '):%,-&''+ () ,-)'+ #%()'-+$; /,') ')+,+'( ,-/%-,+%,;:-%,'%, + +'='+.

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    I&7& DELIMITAREA NOIUNILOR DE CONTABILITATE FINANCIAR" ICONTABILITATE DE GESTIUNE

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    I&& STRUCTURI ORGANIZATORICE PRIVIND CONTABILITATEA

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    I&& ETICA PROFESIONAL" CONTABIL"

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    1?

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    CURS NR&2

    OBIECTUL CONTABILIT"II

    C%)-''-+- ++ % %/%)+) - '+((' '')&+' +%)%'+ - -/,( ') )+0%'- + - ,/()+ - /,%+- *+'()'' valorilor economice'),>% +)'-+

    S,((,'+ -'-'0+ :%%'+ /+),( - /+,%)':'- -+- +/-,-,+ -( :% (/ -=; ++ + avere, capital,patrimoniu' ,++) #%):%, I.F.R.S.$ resurse economice

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    (,''; - ('+ + ,+/(,' ' %'*-&'' ' -( ) ()(,' +%)%'+; - %'++ + ,+/(,' ' %'*-&''. D+';/-,'%)'( ,+/,+=') %-'-+- ,+/(,'%, ' %'*-&''%, ( 0-%-,+ +%)%' -/-,&')) ()+' /+,%-)+ :'='+ -((,''+; /,+( ' ()(,'+ - -,+ + ,+:+,.

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    2&1& TEORII CONCEPII> CU PRIVIRE LA OBIECTUL CONTABILIT"II

    Concepia juridic

    /-,'%)'( ,+/,+=') %-'-+- ()(,'%, -/-,&')) ()+' /+,%-)+ :'='+ -( (,''+; %)'+) -,( ,+-&''%, + ,+/(,' ' %'*-&'' B!"# EC$!$%#CE & D"E'("# $B)#G*+## Concepia economic /-,'%)'( -,+ - -= ,((,- -'-'0 + resurse economice.

    "E,",E & (#)#-."#"E,",E)E sau i/0oarele de finanare ale entitii pot fi: 4esurse proprii, asiurate de ctre proprietar 4esurse atrase sau strine, "urni-ate de ter!e persoane 5banceri, "urni-ori, alte persoane6 4esurse re-ultat, sub "orma pro"itului reali-at la nceierea eerci!iului contabil$

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    CONDITIE OBLIGATORIE A CONTABILIT"II

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    2&2& ELEMENTE ALE OBIECTULUI CONTABILIT"II

    C%)-''-+-; - '')&; :%%++ +++)+ /+':'+7 ACTI!UL; CAPITAL PROPRIU I DATORII;!ENITURI I CELTUIELI.

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    C& S+''+( *- *.#+((O *.#+(-,+/,+=') % %'*-&'+ -(- - ),+/,')+,'' + +(,*+ ') +0+)'+)++ ,+(+ /,') - ,+'

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    > 0+)'(,' ') (0+)&'' + +/%--,+> -+ 0+)'(,'.

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    > 0+)'(,' ') %)(,' %&')(+> -+ 0+)'(,'.6enituri e3traordinare() -++ 0+)'(,' + )( () +*-+ + -'0'-+- )%,- - ()'&''.E'',( '),+ +('+' ' 0+)'(,' + ,+-'=+-= /,') +(-&'- %):%, ,+'-7

    VENITURI CELTUIELI H REZULTAT

    R+=(-( ,- :%,- /,%:'((' #0+)'(,' +('+'$ -( /'+,+,'' #0+)'(,' Q +('+'$.P%,'0' L+*'' %)-''&''; %'+( %)-''&'' %)'('+ ,+:+-,+- ) +/,+'+ )+- - ()(,'%, %'+ ''%'+ ')('0 %(; %*&''+ )-(,-+; =')++ ' -+ ()(,' ( /%+)&'- +%)%'; '/%)'''&'+ )+';'(,'+ + 0-%-,+ ' %'*-&''+ /-,'%)'-+; /,+( ' ','+ ' %':','+ ')+,0+)'+ ) (,- %/+,-&''%,/-,'%)'-+ +:+(-+; +('+'; 0+)'(,' ' ,+=(-( %&')( + -++-.

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    CURS NR&3

    METODAMETODA CONTABILIT"II

    3&1& N#('$( =-$-+./- 8+()($* 4-#*. #$.9(/(5((

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    %etoda este o cale raional de urmat pentru atingerea unui scop7 iar procedeul este numai omanier de a atinge un scop

    F'+-,+ '')& :%%++ % ')*(, +% + +,+-,+; ) %/%)+)&- ,+'- + (/,') -' (+ /,%+++.%etoda contabilitiicuprinde un ansamblu de procedee a"late ntr'o strns corela!ie i intercondi!ionareca un tot unitar, n vederea stabilirii normelor i principiilor cu caracter special pe care se "undamentea-contabilitatea ca disciplin tiin!i"ic i cu a+utorul crora cercetea- starea i micarea elementelorpatrimoniului unit!ilor economice i sociale pentru a sesi-a leturile dintre ele, ca pe aceast ba- s calcule-ere-ultatele "inale, s anali-e-e i s controle-e activitatea des"urat de unit!ile respective$

    3&2&P+#-*--/- 4-#*-( #$.9(/(5((:> /,%+++ %()+ ((,%, '')&+%,> /,%+++ /+':'+ +%+' %)-''&''> /,%+++ -+ +%+' %)-''&''; (''=-+ ' + -+ ''/')+ +%)%'+.

    899;9 'rocedee comune tuturor tiinelor/

    $bser0aia ++ :-=- ')'&'- - +,+,'' %'+((' + ('( - %,',+' '')&+. P,%++++%)%'+ + /% +/,'- 0-%,'; %)+)-+ ) %(+)+.

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    Compararea ++ -(,-,+- - %( -( -' (+ :+)%+)+ ' /,%++ +%)%'+ +/,'-+0-%,' ( %/( -'','' -+),'%, ' +%+','%, '),+ ++ ' +/,')+,'' + %)(=''.

    Clasificarea ++ -&'()+- + /,&',+ '+-' - %'++%, ' :+)%+)+%, ) :()&'+ +-+),' ' +%+','.

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    8999 'rocedee specifice metodei contabilitii$

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    -'0'&'' ()'&'' - () %+) -. B'-)&( ++ %/+- ( -)+- - '-)& ' %)( + /,%:' '/'+,+,+; -,+ +/' ' +-'-= -)('+ -+ (/,')+ ) '-)&.

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    /,+(/()+ ),+*',-,+- :'+,+' %/+,-&'()' +%)%'+ ) + /(&') %( %)(,'; ()( -,+ ++'+-= ' -( -,+ + ,+'+-=.

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    P+($(8('/ -)./'.+(( -8.+.- . -/-4-$-/#+ *- .() ( *- *.#+(( C#48#$-$-/- -/-4-$-/#+ *- .() .' *- *.#+(( +-9'(- -)./'.- -8.+.

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    CURS NR&!

    MODELE DE BAZ" PRIVIND POZIIA FINANCIAR" I REZULTATUL CONTABILB#)*!+) C$!(*B#) 4#*-/ 8+()($* 8#((. %($.$(.+5 . %(+4-(

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    ACTIV SUME PASIV SUME1& TOTAL ACTIVE IMOBILIZATE

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    > !-%-,+ )+ 22?I4#9(/(5+( #+8#+./-> C% 8".54?> A%,'=-,+ > 31.28?> !-%-,+ )+ 56.26?I4#9(/(5+( %($.$(.+-

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    PENTRU RISCURI ICELTUIELI

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    !&72

    TOTAL ACTIVE 1&! TOTAL PASIVE 1&!

    ACTI! PASI!"1848 "1848

    BILANUL CONTABIL 3B'-)&( %)-'7++ +/,'- 0-%,' #) '' +'$/%,'0' (+' ,+/,+=+),'; ++ %( /,&' -+ '-)&((' () +*-+.

    URMEAZ" BILANUL CONTABIL FORMAT LIST"

    ELEMENTE DE BILAN MII LEI

    A&ACTIVE IMOBILIZATE TOTAL 7&00 I. I%''=,' )+%,/%,-+ #0-%-,+ )+$ II. I%''=,' %,/%,-+ #0-%-,+ )+$ III. I%''=,' :')-)'-,+

    22?56.26?32?

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    ".91?3.415

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    EHACTIVE CIRCULANTE NETE, DATORII CURENTENETE B C D I)-$(

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    FH TOTAL ACTIVE 6 DATORII CURENTE H E A I'9)H 77&220

    2?

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    ABC> D I>G& DATORII CE TREBUIE PL"TITE NTR6O PERIOAD"MAI MARE DE UN AN

    &200

    & PROVIZIOANE PENTRU RISCURI I CELTUIELI 3&00I& VENITURI NREGISTRATE N AVANS !&72& CAPITALURI PROPRII I REZERVE: !!&320 I. C-/'- %'- 36.25?

    II. R+=+,0+ +*-+5.45?

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    A%,'=-,+- -+%,- + -'++ /,') /-)( + -%,'=-,+ ) :()&'+ + %)'&''+ %),++ + (''=-,+; ')%+)( '),,'' -+%,- ) ),+/,')+,+ ' /) - +/',-,+- (,-+' ('+ + 0'-&.

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    CURS NR&7BILANUL CONTABIL#$($'.+->6 ACTIVE CIRCULANTE

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    P,%(++ :')'+ ' ,:(,'+ () ()(,' -,+ ,- :%,- + +':-,'-+; /,%(+ :')'+; /,%(+ ,+='(-+;-)'-+ ' ,:(,'.

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    III9 #n0estiii financiare/+ +,+) (, #)('+ ' '(,' + /--+) -( 0-%,' + ,+=%,+,'+$ +)':'0-%,'+ :')-)'-,+ ')0+'+ + ),+/,')+,+ ) %/( %&')+,'' ()(' '* /+ +,+) (,. ) -+- ,((, +(/,')7 ')0+'&'' :')-)'-,+ /+ +,+) (, - %'+&' ') -,( *,(/(('; -&'()'; -+ ')0+'&'' :')-)'-,+ /++,+) (,.

    ;nvesti!ii "inanciare pe termen scurt la societ!i n cadrul rupului,+/,+=') () -'0 +&')( + %),+/,')+,+ /+),( -((-,+- -0(&'+' -+ /+ () +,+) + /) - 12 ()'.

    &lte investi!ii "inanciare+)':' -&'()'+ ' %'*-&'()'+ %-+ ' )+%-+ -'='&'%)-+ +),+/,')+,+ ) 0++,+- %&')+,'' + 0+)'(,' :')-)'-,+ /+ +,+) (,; ,+/+'0 %'*-&'()' +'+ ' ,(/,-+.

    IV9 Casa i conturi la bnci+''+-= 0-%,'+ +'+)+ ( :%, + -)' ':+,+)&'-+ ) +' ' ) +0'=+.A+- ,((, (/,')+7 %)(,' - )'; --; -,+''0+; -0-)(,' + ,+=%,+,'+.

    %onturi la bnci() ,+/,+=+)-+ + +(,' + )--; '/%)'''&' ) +' ' ) +0'=+ ' (+ ) (, ++%)-,+. A++- /% :' :%%'+ ) % (,+) -( - +,+).

    %asa+)':' '%-++ )+' -:-+ ) -'+,'- ),+/,')+,'' ) +' ' ) +0'=+; /,+( ' ( :%,--%, 0-%,' #'++ ' '++ + %,'+; ',+ :'-+ ' /%-+; '++ + ,--+) ' %').

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    &creditivele,+/,+=') (+ +/(+ + % ),+/,')+,+ - -) ) %/( -','' ()%, %'*-&'' :-& +-)('&' :(,)'=%,' ) %+)( ,+-'=,'' %)'&''%, -:+,+)+ -,+''0+%,.

    &vansurile de tre-orerie+''+-= (++ 0',-+ - )' -( (+ ) )(+,-,; /(+ - '/%='&'-/+,%)-((' -( - +,&'%,; /+,%-)+ :'='+ -( (,''+; ) 0++,+- +:+(,'' ()%, /&' ) )(++ ),+/,')+,''.

    C& A()- *- +-='/.+(.+-

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    CURS

    BILANUL CONTABIL #$($'.+- PASIVUL BILANTIER

    C.8(./'/ 8+#8+('> (/,')+ (,++ + :')-)&-,+ +'+)+ - '/%='&'- ()'&''. /,+() ( -%,''+ /+ +,+) ()*

    :%,+-= -/'-(,'+ /+,-)+)+. S,((,-; -/'-( /,%/,'( %) ')7 -/'- %'-; /,'+ +*-+ +-/'-; ,+=+,0+ ') ,++0-(-,+; ,+=+,0+; ,+=(-( ,+/%,-; ,+=(-( ++,'&'(('. R+/,+=') ')+,+(,+='(- - -&'%)-,'%, ) -'0++ ()+' +)'&' (/ +(+,+- ((,%, -%,''%, -+.

    -$Capitalul social++ %)'(' + -/%,( ) -)' ' ) )-(, - -%'-&'%,. E + ':+,+)&'-= )-/'-( (,' )+0,- ' -/'-( (,' 0,-.

    > %apitalul subscris nevrsat,+/,+=') -/'-( /+ -,+ -&'%)-,'' >-( %'*- > /() -'/%='&'- ),+/,')+,''.

    > %apitalul subscris vrsat,+/,+=') -+- /-,+ ') -/'-( (,' -,+ - :% +/( -'/%='&'- ),+/,')+,''.

    C-/'-( %'- + %)'('+ - 0-%-,+- )%')- - -&'()'%, (,'+ - ):'')&-,+- %'+&'' '-,+ + %':' /+ /+,'%-- +:(,,'' -'0'&''; /,') -%,,' -( '')(,' + -/'- ' + ''+-=) %+)( +:'')&,'' ),+/,')+,''.

    b6*ciuni proprii> ,+/,+=') -&'()'+ /,%/,'' ,(/,-+ +/%,-, ) 0++,+- ','(',''/+,%)-((' ),+/,')+,'' -( +,&'%,; ,+*(-,'=,'' (,((' (,'+, -( ,+(+,+- -/'-((' %'-.

    $'rime de capital ,+/,+=') (,+ /,%0+)'+ ') %/+,-&'' + ,++,+ - -/'-((' /,') )%'+''()' + -&'()'; :(='()+ -( -/%, ) )-(,; - ':+,+)& ),+ /,+&( + +''()+ - )%'%, -&'()' #-'-,+$ ' 0-%-,+- )%')- - -&'()'%, #-' '$. N%'+ -&'()' +'+ ,+('+ -' -++-' 0-%-,+)%')-; /+),( - -'*(,- -++-' ,+/(,' -&'%)-,'%,.

    $"e/er0e din ree0aluare ,+/,+=') ':+,+)&++ + 0-%-,+ ,+=(-+ - (,-,+ - %/+,-&'()'' +,++0-(-,+ - -'0+%, '%''=-+ - ':+,+)& ),+ 0-%-,+- #-' -,+$ %&')( ' 0-%-,+- ),+*',- )

    %)-''-+ #-' '$. A++ ,+=+,0+ /% :' :%%'+ - ,++,+- -/'-((' %'- -( -+ +')-&''-''+ /%,'0' )%,+%, ) 0'*%-,+.

    +$"e/er0e() (,+ %)'('+ -)(- ') /,%:'( ),+/,')+,''; /%,'0' ,+*++),'%, )0'*%-,+; + -(( %'+&'%, %+,'-+ '; ,+/+'0 %,,'%, A(),'' G+)+,-+ - A&'%)-,'%, -(A%'-&'%,. L- ,)( %, ,+=+,0++ () ':+,+)&'-+ )7 ,+=+,0+ +*-+; ,+=+,0+ -(-,+; ,+=+,0+ /+),(-&'()' /,%/,'' ' -+ ,+=+,0+.

    R+=+,0++ legale+ -'+ ') /,%:'( ,( -( /,'++ + -/'- ' -( +')-&'- + - /,%+--/'-(.

    R+=+,0++ statutare+ -(+-= -)(- ') /,%:'( )+ - ),+/,')+,'' /%,'0' /,+0++,'%, ')-(( -++'-.

    R+=+,0+ /+),( aciuni proprii+ %)'('+ ) -=( ) -,+ % %'+-+ /+ -&'()' '>-

    ,(/,- /,%/,''+ -&'()' ( %/( +)&')+,'' )'0+((' -/'-((' /,%/,'( - -++'-.:$*lte re/er0e)+/,+0=(+ + +*+ -( -(; /% :' %)'('+ ') /,%:'( )+ /%,'0' %,,''

    A(),'' G+)+,-+ - A&'%)-,'%,.*$"e/ultatul reportat,+/,+=') :'+ ,+=(-( :')-)'-, :'+ % /-,+ ') -+- - ,+' ,+/-,'=-,+ -

    :% -)- + A()-,+- G+)+,- - A&'%)-,'%,. R+=(-( ,+/%,- /%-+ :' /%=''0; ) -=(+)+:'''%, )+,+/-,'=-+; -( )+*-'0; -' /'+,+,' %)--+ - )'+,+- ++,'&''%, -)+,'%-,+;)+-%/+,'+ ) ') /() + 0++,+ :')-)'-,.

    $"e/ultatul e3erciiului++ +*- ',+ + 0+)'(,'+ ' +('+'+ ),+/,')+,''; ' /%-+ :'/%=''0; '(-&'+ ) -,+ ,+/,+=') > /,%:' > -' % (, /,%/,'+ + :')-)&-,+ /) ) %+)( ,+/-,'=,''

    2"

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    (' /+ +')-&''+ +*-+ -( -(-,+; -( /%-+ :' )+*-'0; -= ) -,+ ++ % /'+,+,+ + ,+('+ -%/+,'.) '-)&; ,+=(-( )+*-'0 > /'+,+,+- > ++ /,+=+)- ( +)( ')( ' '%,+-= -/'-( /,%/,'(.

    Datoriile #)('+ ' -/'- ,')$> +''+-= (,++ + :')-)&-,+ ++,) :(,)'=-+ + +,&' #)'; ')'(&'' :')-)'-,+; :(,)'=%,'

    +.$ /+),( -,+ ),+/,')+,+- ,+('+ -%,+ () +'0-+) 0-%,' -( % /,+-&'+. R+/,+=') %%'*-&'+ -(- - +)'&'' + +(,*+ ') +0+)'+)+ ,+(+ ' /,') +%)-,+- ,+'- + -+-/ ,+=(+ % '+',+ + ,+(,+ -,+ )%,/%,+-= +)+:''' +%)%'+.

    ) %)%,-)& ( S-)-,++ I)+,)-&'%)-+ + C%)-''-+; -%,''+ () -':'-+ ) -%,''(,+)+ ' -%,'' /+ +,+) ()*. A:+; -%,'- (,+) ++ % %'*-&'+ -,+7

    > + -+-/ :'+ -'- ) (,( )%,- - '((' + +/%--,+ - ),+/,')+,''> ++ +'*''; ) +,+) + 12 ()' + - -- '-)&(('.T%-+ ++-+ -%,'' ,+('+ )-,-+ - -%,'' /+ +,+) ()*.D-%,''+ - (, + :')-)&-,+ () /,+=+)+ ') %+)( )-+,'' %'*-&''%, :-& + +,&' ' /)

    ) %+)( ,-(,,'' #++ -=( ,+'+%,$ ' ,+/+'0 /&'' %, #-%,''+ *+)+,-+ + ,+-&''+ ++%)-,+$.

    ) ,((,- -%,''%, + ')(7 /,(((,' ' -%,'' -''-+; -%,'' %+,'-+; -%,'' )-,( *,(/(('; -%,'' ') ')+,++ + /-,''/-,+; -+ -%,''.

    =mprumuturi i datorii asimilate ,+/,+=') -%,''+ :')-)'-,+ -+ ),+/,')+,'' /,'0')7/,(((,' ') +''()+- + %'*-&'()'; ,+'+ -)-,+ /+ +,+) ()* ' +'( %),-+ ( )'+ '-+ ')'(&'' :')-)'-,+.=mprumuturi din emisiunea de oblia!iuni+)':' (,+ :')-)'-,+ /+ +,+) ()* /,%0+)'+ ')0)=-,+- + '(,' + ,+' )+*%'-'+ ,+ /('; + ,+*(; /,') ')+,+'( ()%, ')'(&'' :')-)'-,+.T'(,'+ + ,+' )('+ %'*-&'()' () ,-(,-'+ - +,+) ' /(,%-,+ + %)='.%redite primite de la banci alte institu!ii')( -%,''+ /+ +,+) ()* ' +'( ' ,+/+'0;,+'++ /+ +,+) (, #+ ,+=%,+,'+$. A++ ,+'+ () /(,%-,+ + %)=' ' *-,-)-+ ( -'0++),+/,')+,'.*atorii comerciale+)':' %'*-&'' (,+)+ -+ ),+/,')+,'' /,%0+)'+ ) -,( ,+-&''%, ++%)-,+ ( +,&'' /+),( -'='&'%),' + ()(,'; ++(,' + (,,' ' /,+,' + +,0'''. ) ,((,- %,

    + (/,') :(,)'=%,' ' +:++ + /'.>urni-ori,+/,+=') %'*-&''+ +'0-+)+ 0-%,'' ()(,'%, -+,'-+; (,,'%, ' +,0'''%,

    /,''+ + - +,&'.E"ectele de pltit,+/,+=') '(,'+ + 0-%-,+ -,+ -+ %'*-&'- + /- ) -,( ,+-&''%, +

    +%)-,+ ( +,&''.*atorii n cadrul rupului ,+/,+=') %'*-&''+ -%,-+ %'+&'%, ') -,( *,(/((' )

    ,+-&''+ + +%)-,+ -+ %'+&'' - ( :''-++.*atorii din interese de participare; ,+/,+=') %'*-&''+ /,%0+)'+ ') ,+-&''+ + +%)-,+ -+

    ),+/,')+,'' ( %'+&'+ -%'-+.&lte datorii +''+-= %'*-&''+ --,'-+; %'-+; :'-+ -+ ),+/,')+,'' :-& + /+,%)-(

    -)*-- #--,''+ ' -+ ,+/(,' -''-+$; :-& + (*+( -'*(,,'%, %'-+ #%),'(&''+ - -'*(,,'

    %'-+; -- + )-+; -(%, + %-$; :-& + (*+( -((' #'/%='+ ' -+$; :-& + -%'-&'#-/'- + ,-(,-; '0'+)+ + /-$; :-& + ,+'%,' '0+,'.

    'ro0i/ioanele ,+/,+=') (,+ + :')-)&-,+ -+ ),+/,')+,'' ' -,+ + %)'('+ - )'+,+-++,'&'((' /+ +-- +('+'%,. P%,'0' R+*++),'%, %)-'+ %):%,+ ( ',+'0++ +(,%/+)+;/,%0'='%-)++ () +')-+ -%/+,+ -%,''+ - ,%, )-(, ++ -, +:')' ' -,+ - -- '-)&(('++ /,%-' +'+; -( ++ +, 0%, +'-; -, -,+ () ')+,+ ) ++- + /,'0++ 0-%-,+- -(-- - -,+ 0%, -/,+-. P,%0'='%-)++ )( /% :' (''=-+ /+),( -(-,+- 0-%,'%, -'0+%,.S-)-,+%, I)+,)-&'%)-+ + C%)-''-+ #I.A.S. 3"$; /,%0'='%)( ++ +:')' - :'') () % -%,'+ (+'*'''-+ -( 0-%-,+ ')+,.

    28

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    R+()%-+,+- /,%0'='%)((' 0- :' )(-' ) %+)( ) -,+7> % ),+/,')+,+ -,+ % %'*-&'+ (,+) #+*- -( '/''$ *+)+,- + () +0+)'+) -)+,'%,> ++ /,%-' - % '+',+ + ,+(,+ -,+ -:++=+ +)+:'''+ +%)%'+; :'+ )++-, /+),( -

    %)%,- %'*-&'- ,+/+'0> /%-+ :' ,+-'=- % () +'-,+ - 0-%,'' %'*-&'+'.T,+('+ ,+&')( +' % +%+',+ ),+ /,%0'='%-)++ /+),( ,'(,' #-%,''$ ' ++-+ -%,''

    -+ ),+/,')+,'' -%,' :-%,((' + ')+,'(')+ ) ++- + /,'0++ ,'+- -( -+)&-. A++)+-/,%0'='%-)+ + %)'('+ /+),(7 ''*''; *-,-)&'' -%,-+ '+)&'%,; ,+,((,-,+ +.

    'asi0e de regulari/are i asimilate,+/,+=') 0-%,' + %,++-= /,') -()-,+ -( +,+;0-%-,+- +%,-+ ,((,' '-)&'+,+; %&'))(>+ 0-%-,+- ,+- - /-'0+%,. A++- %)-( ')7(0+)&'' /+),( ')0+'&'' ' 0+)'(,' ),+*',-+ ) -0-).

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    CURS NR

    &1&M#*(%(5+(/- 9(/.$(-+-

    T,-)=-&''+ ' +0+)'+)++ -,+ -( % ) -'0'-+- ()+' ),+/,')+,' *+)+,+-= %':',' ) 0%(( ',((,- +++)+%, + -'0; -/'- /,%/,'( ' -%,''; :'+ ( :%, + ,++,+; :'+ + '')(-,+; -,)%+-()- + /,+-= +(-&'- #+*-'-+-$ '-)&'+,7

    *C(#6 & C*'#(*) '"$'"# = D*($"##

    T'/(,'+ + %':',' () + :%,-7-$ %':',' )(-' ) -'0$ %':',' )(-' ) -/'-( /,%/,'($ %':',' )(-' ) -%,''$ %':',' ) +)( ,++,'' ) -'0 ' ) -/'-( /,%/,'(

    +$ %':',' ) +)( ,++,'' ) -'0 ' ) -%,'':$ %':',' ) +)( '')(,''; ) -'0 ' ) -/'-( /,%/,'(

    *$ %':',' ) +)( '')(,'' ) -'0 ' ) -%,''$ %':',' ) +)( ,++,'' ) -/'-( /,%/,'( ' ) +)( +,'' ) -%,'''$ %':',' ) +)( '')(,'' ) -/'-( /,%/,'( ' ) +)( ,++,'' ) -%,''.D- -0+ ) 0++,+ *,(/-,+- +++)+%, '-)&'+,+ /%,'0' +')-&'+' ' /,%0+)'+)&+' %,; ,+/+'0 -'0' /-'0; +(-&'- '-)&'+, ++ + :%,-7

    '-, '/(,'+ + %':',' + /,+=') ( :%,- +7

    1. %':',' )(-' ) -'02. %':',' )(-' ) /-'03. %':',' ) +)( ,++,'' ) -'0 ' ) /-'04. %':',' ) +)( '')(,'' ) -'0 ' ) /-'0.

    P,+=+) -++ %':',' /+ -=- - /-,( %/+,-&'' /+) + - () '-)& ')'&'- + :%,- --)&'+,7B(/.$ ($((./

    > RON >A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&'C%)(,' - )'C--

    32.???14.??? 6.??? 8.???15.??? 5.???

    C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,'C,+'%,'

    5?.???1?.???12.??? 5.??? 3.???

    T#./ .() 0&000 T#./ 8.() 0&000

    $peraiunea ;> S+ )-+-= /,') %)( - -) ,+-)&++ + - '+)&' ) ( 4.??? +'.

    3?

    ACTIV = PASIV

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    A+- %/+,-&'+ *+)+,+-= %':',' ) '/%)''( + - -) ) +)( ,++,'' ( (- +4.??? +' ' - +++)( '+)&' ) +)( '')(,'' ( (- + 4.??? +'. M%':','+ () )(-' ) -'0#+ ,((,$ /-'0( ,)+ )+'-7

    D- )% %':'-,+- ( H. E(-&'- + /%-+ ,'+7

    8?.??? 4.??? > 4.??? 8?.??? +' conturi la bnci clien!i

    8?.??? +' 8?.??? +'

    B'-)&( )%' (/ -+- %/+,-&'+ ++7> RON>

    A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&' #8?.??? < 4.???$C%)(,' - )' #15.??? 4.???$C--

    32.???14.??? 6.??? 4.???19.??? 5.???

    C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,'C,+'%,'

    5?.???1?.???12.??? 5.??? 3.???

    T#./ .() 0&000 T#./ 8.() 0&000

    $peraiunea > P+ -=- %,,'' A(),'' G+)+,-+ - A&'%)-,'%, % /-,+ ') ,+=+,0++ +'+)+ ) (-+ 6.??? +'; + :%%+ /+),( -%,-,+- -/'-((' %'-. O/+,-&'- ++,') ,++,+- -/'-((' %'-( (+ + 6.??? +' ' '%,-,+- ,+=+,0+%, ( -++-' (. M%':','+ + /,%( ) ')+,'%,(

    /-'0(('; -'0( ,)+ )+'-. E(-&'- '-)&'+, ++ + :%,-7

    8?.??? +' 8?.??? +' 6.??? +' > 6.??? +' capital social re-erve

    8?.??? +' 8?.??? +'

    B'-)&( )%' (/ %/+,-&'- 2 ++7> RON >

    A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&'C%)(,' - )'C--

    32.???14.??? 6.??? 8.???15.??? 5.???

    C-/'- %'- #5?.???6.???$R+=+,0+ #1?.??? < 6.???$C,+'+ -)-,+ /+ +,+)()*F(,)'=%,'C,+'%,'

    56.??? 4.???12.??? 5.??? 3.???

    T#./ .() 0&000 T#./ 8.() 0&000

    31

    A + x - x = P

    A = P + x - x

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    $peraiunea 8> S+ -'='&'%)+-= -+,'' /,'+ + - :(,)'=%,' ( /-- (+,'%-, ) ( + 3.??? +'.O/+,-&'- ++,') % ,++,+ - %((' + -+,'' /,'+ ( ( + 3.??? +' ' %)%'+); % ,++,+ --%,'+' :-& + :(,)'=%,' ( -++-' (. E(-&'- '-)&'+, ++ + :%,-7

    8?.??? 3.??? 8?.??? 3.??? materii prime "urni-ori

    83.??? 83.???

    D(/ -+- %/+,-&'+ '-)&( )%' ++7> RON >

    A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+ #14.??? 3.???$P,%(+ :')'+C'+)&'C%)(,' - )'C--

    32.???1".??? 6.??? 8.???15.??? 5.???

    C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,' #5.??? 3.???$C,+'%,'

    5?.???1?.???12.??? 8.??? 3.???

    T#./ .() 3&000 T#./ 8.() 3&000

    $peraiunea > > D') '/%)''( - -) + -' () ,+'%, ) ( + 1.??? +'. O/+,-&'- ++,')'%,-,+- '/%)''((' + - -) - ()'&'' ( (- + 1.??? +' ' '(-); +,+- -%,''%, :-&+ ,+'%,' ( -++-' (. E(-&'- '-)&'+, ++ + :%,-7

    8?.??? > 1.??? 8?.??? > 1.???

    conturi la bnci creditori "9.??? "9.???

    B'-)&( )%' (/ -+- %/+,-&'+ ++7> RON >

    A() A> S'4- P.() P> S'4-M'%-+ :'+M-+,'' /,'+P,%(+ :')'+C'+)&'

    C%)(,' - )' #15.???>1.???$C--

    32.???14.??? 6.??? 8.???

    14.???5.???

    C-/'- %'-R+=+,0+C,+'+ -)-,+F(,)'=%,'

    C,+'%,' #3.???

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    ) -++ %)'&''; +++)( %':'- -( (- +++)+%, %':'-+ ') -'0 ,+('+ :'++*- ( +++)( %':'- -( ( (- +++)+%, %':'-+ ) /-'0; %-+ -( - -= +(-&'- (+',+/,+=+),'.

    &2& DISTINCIA CURENTJTERMEN LUNG N SITUAIILE FINANCIARE

    F'+-,+ ),+/,')+,+ ,+('+ ++,')+; /+ -=- )-(,'' -'0'&'' -+; - /,+=')+ -( )(;- ' -':',' +/-,-+ ) '-)&; -'0++ (,+)+ ' '%''=-+ ' -%,''+ (,+)+ ' /+ +,+) ()*.A()' ) ),+/,')+,+- %,+ )( :- -+- -':'-,+; -'0++ ' -%,''+ ,+('+/,+=+)-+ /+ -,* ) %,')+- '''&'' %,.

    I)':+,+) + +%- + /,+=+)-,+ -%/-; ),+/,')+,+- ,+('+ /,+=')+ 0-%-,+- + +-+-/ - :' ,+(/+,- -( -'- (/ -' ( + 12 ()'; /+),( :'+-,+ +++) + -'0 ' -%,'+-,+ %') (+ + + -+-/ - :' ,+(/+,-+ -( -'-+ - )-')+; ' (/ 12 ()' + - --'-)&(('.

    A()' ) ),+/,')+,+- :(,)'=+-= ()(,' -( +,0''' )-,( ()(' '( + +/%--,+ -,'+)':'-'; -':'-,+- +/-,- - -'0+%, (,+)+ ' '%''=-+ ' - -%,''%, (,+)+ ' /+ +,+)()* ) '-)& %:+, '):%,-&'' ('+; '')*)(>+ ),+ -'0++ )++ -,+ () ) % %)')(( ,(-+

    - ' -/'- ',(-) ' -++- (''=-+ ) -'0'-+- /+ +,+) ()* - ),+/,')+,''. D+ -++)+-;-+ :-/ +0'+)&'-= -'0++ + + -+-/ - :' ,+-'=-+ ) -,( '((' (,+) + +/%--,+; '-%,''+ +'*''+ ) (,( -++'-' /+,'%-+.

    I):%,-&''+ +/,+ -+)&- -'0+%, ' -%,''%, () ('+ /+),( +0-(-,+- '''&'' '%0-''&'' ),+/,')+,''. R+*++),'+ %)-'+ %):%,+ ( ',+'0++ +(,%/+)+, %''/,+=+)-,+- -+)&+' - - -'0+%, ' - -%,''%, :')-)'-,+. A'0++ :')-)'-,+ (/,'),+-)&++ %+,'-+ ' + - )-(,; '-, -%,''+ :')-)'-,+ ')( -%,''+ %+,'-+ ' + -)-(,.

    I):%,-&''+ /,'0') -- -)''/- /+),( ,+(/+,-,+- ' ')*+,+- -'0+%, ' -%,''%,)+%)+-,+ ( () %(,'+ ' /,%0'='%-)++ () ' ++ ('+ ')':+,+) - -'0++ ' -%,''+() -( )( -':'-+ - :'') (,+)+ ' '%''=-+ /+ +,+) ()*. D+ ++/(; ),+/,')+,'+ /,+=')

    0-%-,+- %(,'%, + + -+-/ - :' ,+(/+,- (/ -' ( + () -) + - -- '-)&(('.

    A()-/- '+-$-U) -'0 ,+('+ -':'- - -'0 (,+) -()' )7

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    %eltuielile etraordinare () ++,')-+ + /'+,+,'+ ++,')-+ + --'&' ' -++0+)'+)+ ''-,+. O -+*%,'+ '') + +('+' % ,+/,+=') amorti-rile i provi-ioanele + %-+-+*%,''+ #,+*++)-+; /+),( ,'(,' ' +('+'; /+),( +/,+'+,+- -'0+%,$.

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    > P'+,+,+I/%='( /+ /,%:' #!II$A. T%- 0+)'(,' #I III !$B. T%- +('+' #II I! !I !II$ R+=(-( ++,'&'((' #A > B$ > P,%:'

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    -,+ ++ ),+*',- (/ )-(, ) %)-''-+- :')-)'-,; ++ -%- %((' + /,%(&'+ -()(,'%, 0)(+; -'0'&'' + -')',-,+ -( + +:-+,+.

    CURS

    CONTUL PROCEDEU DE BAZ" AL METODEI CONTABILIT"II

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    ?9@9"egulile de funcionare a conturilor

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    *ubla inreistrare' E"ecte/

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    d posibilitatea nreistrrii simultane a creterilor iFsau micorrilor care se produc ncomponenta activelor iFsau pasivelor

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    o + -'0 ' + /-'0 ) %/+,-&'- /,%(+ %':',' + '/(7A P

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    CURS 10

    CONTUL PROCEDEU DE BAZ" AL METODEI CONTABILIT"II 6#$($'.+-

    CONTURI SINTETICE I CONTURI ANALITICE

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    CORELAIILE DINTRE CONTURILE MONOFUNCTIONALE SINTETICE SI ANALITICE

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    I) -=( %)(,'%, ':()'%)-+ + (''=+-=- 7I)(-,+- -*+,' - %(,'%, %)(,'%, -)-''+ #')'&'-+ -( :')-+$ -+ ()(' %) ')+'; '-,

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    CLASIFICAREA CONTURILOR

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    ANALIZA CONTABIL" A OPERAIUNILOR ECONOMICO6FINANCIARE

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    1> -'',+- )-(,'' ' %)&')(((' %/+,-&'+' (/(+ -)-'=+' #)--,+; /-; %)(; 0)=-,+$2> /,+'=-,+- %':','%, + + (/%, +++)++ + -'0 ' /-'0 ' +)( -+%,- #,++,' -(

    '%,,'$; %)&')(( +%)%' - -+%,- #++/(7 ,+ '/%)'''&'+ )+'$3> -'',+- /+ -=- +++)+%, ') '-)& %':'-+ - %)(,'%, %,+/%)+)+ ) -,+ (,+-=

    + ),+*',+=+ %/+,-&'- +%)%'4> -/'-,+- ,+*('%, + :()&'%)-,+ - %)(,'%, ) 0++,+- -'','' /,&'' %)(,'%,

    %,+/%)+)+ < +' -( ,+' < ) -,+ (,+-= + ),+*',+=+ %/+,-&'- -)-'=-5> )%',+- :%,(+' %)-'+.

    F#+4'/. #$.9(/5++ %-'-+- + /,+=+)-,+ *,-:' - :'+,+' %/+,-&'' +%)%'%>:')-)'-,+; )%)(,' %,+/%)+)+ /+ -=- (+' ),+*',,' ( :%, + +*-'-+ 0-%,'C%/%)+)++ :%,(+' %)-'+ () (,-%-,++7> +)(',+- %)((' %,+/%)+) +'%,> +)(',+- %)((' %,+/%)+) ,+'%,> (- -,+ :-+ %'+( ),+*',,''.> +)( +*- +-* ++ %( %)(,' %,+/%)+)+.

    A+(#/'/ #$.9(/+ :%,+-= /,') -(*-,+- +/'-&'+' +,'/'0+ - %/+,-&'+' ) -(=; -+++)++ :%,(+' %)-'+.F#+4'/-/- #$.9(/-

    45

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    F%,(++ %)-'+ + /% -':'- (/ -' (+ ,'+,'' -:+7.>funcie de numrul conturilor corespondente; )(-' %( %)(,' #+' %':',' ) %(

    +++)+ /-,'%)'-+$b5 dup scopul pentru care se ntocmesc:

    FORMULELE CONTABILE.>funcie de numrul conturilor corespondente; )(-' %( %)(,' #+' %':',' ) %(

    +++)+ /-,'%)'-+$' "ormule contabile simple; -,+ (/,') (+ ,'+,'' -:+7 Eemplu/> ,++/&'%)-,+- + ,:(,' + - :(,)'=%,'7

    31 !01 "?.??? +' XM,:(,'H XF(,)'=%,'H

    ' "ormule contabile compuse; -,+ (/,') -' (+ %)(,' #+'; () %':',' ) -' (+ +++)+/-,'%)'-+$Eemplu/> + -' :(,)'=%,'' ( )(+,-, ) - ' /,') %)( + - -)7

    !01 1??.???XF(,)'=%,'H 7311 5?.???

    XC-- ) +'H7121 5?.???

    XC%) (,+) - -)Hb5 dup scopul pentru care se ntocmesc:

    > "ormule contabile ntocmite con"orm normelor i instruc!iunilor de -/'-,+ - /-)((' + %)(,'; +')%,-+; %,++>"ormule contabile de corectare; )('+ ' + %,)-,+; -,+ - ,)( %, /% :'7de stornare n neru < /,+(/()+ ')0+,-,+- :%,(+' %)-'+ +,%)-+ )%'+ ' ,+/()+,+- ++'%,++ #+=-0-)-7 +)-(,+-= ,(-++ %)(,'%,$de stornare n rou< /,+(/()+ )%',+- ()+' )%' :%,(+ +,%)-+; -, ( (+ ) ,%( #+)-, -(+) )+*-'0$; -' (++ + -; (/ -,+ + ,+/()+ :%,(- %,+.

    F%,(+ %)-'+ + %,+-,+; )('+ ' + %,)-,+E-48/'7 O/+,-&'()+- /,'0') %,+-,+- :%,(+' *,+'+ - ,++/&'%)-,+- ,:(,'%, /,')7.> S#+$.+- $ $-=+'7

    !01 31 "?.??? XF(,)'=%,'H XM,:(,'H9> S#+$.+- $ +#

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    CURS 11

    ANALIZA I FUNCIONAREA CONTURILOR

    C( -(%,( %)(,'%, %)-''-+- ,+:+ ),+*( /,%+ + ,+/,%(&'+ /-,'%)'- ',+/+'0; -/'-( ()+' ),+/,')+,' ( ,+=(-++ -+.

    E++)++ -,+ + ),+*',+-= ) %)(,' :%,+-= %)&')(( +%)%'; '-, %( ( +,+:+ %)&')(( ,+/+'0 ) %)(,'; -' :+( ( + +'+-= -( ( + ,+'+-= %)(,'+,+/,+=') :()&'- %)-'.

    C%)&')(( +%)%' ++,') :()&'- %)-' - %)(('. P+),( -)-'=- ,((,- ':()&'%)- - %)(,'%, + 0%, /,+=+)- ) ++ + (,+-= %)(,'+ ++ -' ,+/,+=+)-'0+ (''=-+ +),+/,')+,' - ),+*',-,+- /,')'