Monografie Contabila
4
456 Decontari cu asociatii privind capitalul Explicat a Debit Credit (1011) 39.000.000 39.000.000 (214) 16.000.000 (5311) Rulaje 39.000.000 55.000.000 Total sume 39.000.000 55.000.000 Sold final 16.000.000 Referat.clopotel.ro 1011 Cap soc subscris nevarsat Explicat a Debit Credit (1012) 39.000.000 39.000.000(45 6) Rulaje 39.000.000 39.000.000 Total sume 39.000.000 39.000.000 Sold final 214 Mobilier,aparatutra birotica… Explicat a Debit Credit (456/ A)9.500.000 Rulaje 9.500.000 - Total sume 9.500.000 - Sold final 9.500.000 1012 Cap soc subscris varsat Explicat a Debit Credit 39.000.000(10 12) Rulaje - 39.000.000 Total sume - 39.000.000 Sold final 39.000.000 5121 Conturi curente la banci in lei Explicat a Debit Credit (456/ A)10.000.000 (411)115.000. 000 (678)160.000 (5311)10.000. 000 53.098.070(4311, 4371,4372,4312, 4313,444,446,401, 6588) 9.996.000(401) Rulaje 135.160.000 63.094.070 Total sume 135.160.000 63.094.070 Sold final 72.065.930 2131 Echipamente tehnice Explicat a Debit Credit (456/ B)19.500.000 (401)8.400.00 0 Rulaje 27.900.000 - Total sume 27.900.000 - Sold final 27.900.000 5311 Casa in lei Explicat a Debit Credit 16.000.000 (411)21.850.0 00 5.200.000(208 ) 7.500.000(658 8) 4.848.430(421 ,401) 10.000.000(51 21) Rulaje 37.850.000 27.548.430 Total sume 37.850.000 27.548.430 Sold final 10.301.570 208 Alte imobilizari necorporale Explicat a Debit Credit (5311)5.200.0 00 5.200.000(280 1) Rulaje 5.200.000 5.200.000 Total sume 5.200.000 5.200.000 Sold final 2133 Mijloace de transport Explicat a Debit Credit (401)34.000.0 00 Rulaje 34.000.000 - Total sume 34.000.000 - Sold final 34.000.000 401 Furnizori Explicat a Debit Credit (5311)892.5 00 (512150.000 .000 (5121)9.996 .000 40.460.000(2133, 4426) 178.083.500(301, 4426) 892.500(601,4426 ) 3.367.700(301,44 26) 9.996.000(2122,4 426) Rulaje 60.888.500 232.799.700 Total sume 60.888.500 232.799.700 Sold final 171.911.200 4426 TVA deductibila Explicat a Debit Credit (401)6.460.00 0 (401)28.433.5 00 (401)142.500 (401)537.700 (401)1.596.00 0 23.522.000(44 27) 13.647.700(44 24) Rulaje 37.169.700 37.160.700 Total sume 37.160.700 37.160.700 Sold final 6588 Alte cheltuieli de exploatare Explicat a Debit Credit (5311)7.500.0 00 (446)37.500 (5121)150.000 (446)56.250 7.743.750(121 ) Rulaje 7.743.750 7.743.750 Total sume 7.743.750 7.743.750 Sold final 421 Personal - salarii datorate Explicat a Debit Credit (4372,4312,43 13, 444)1.044.070 (5311)3.955.9 30 (4372,4312,43 13, 444)1.566.105 5.000.000 (641) 7.500.000(641 ) Rulaje 6.566.105 12.500.000 Total sume 6.556.105 12.500.000 Sold final 5.933.895 641 Cheltuieli cu salariile personalului Explicat a Debit Credit (421)5.000.00 0 (421)7.500.00 0 12.500.000(12 1) Rulaje 12.500.000 12.500.000 Total sume 12.500.000 12.500.000 Sold final 4312 Contrib. pers. la asig de san. Explicat a Debit Credit (5121)583.500 583.500(421) 875.250(421) Rulaje 583.500 1.458.750 Total sume 583.500 1.458.750 Sold final 875.250 4372 Contrib pers. la fondul de somaj Explicat a Debit Credit (5121)50.000 50.000(421) 75.000(421) Rulaje 50.000 125.000 Total sume 50.000 125.000 Sold final 75.000 444 Impozitul pe profit Explicat a Debit Credit (5121)60.570 60.570(421) 90.855(421) Rulaje 60.570 151.425 Total sume 60.570 151.425 Sold final 60.570 4313 Contrib. pers. la fd. asig. san. Explicat a Debit Credit (5121)350.000 350.000(421) 525.000(421) Rulaje 350.000 875.000 Total sume 350.000 875.000 Sold final 525.000 4311 Contrib. unitatii la asig.san. Explicat a Debit Credit (5121)1.166.5 00 (5121)350.000 1.166.500(645 1) 350.000(6451) 1.749.750(645 1) 525.000(6451) Rulaje 1.516.500 3.791.250 Total sume 1.516.500 3.791.250 Sold final 2.274.750 6451 Cheltuieli privind contr. unit. la asig. soc. Explicat a Debit Credit (4311.1)166.5 00 (4311.2)350.0 00 (4311.1)1.749 .750 (4311.2)525.0 00 3.791.250(121 ) Rulaje 3.791.250 3.791.250 Total sume 3.791.250 3.791.250 Sold final
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monografie contabila
Transcript of Monografie Contabila
456 Decontari cu asociatii privind capitalul
Explicata Debit Credit
(1011) 39.000.000 39.000.000 (214)16.000.000 (5311)
Rulaje 39.000.000 55.000.000
Total sume 39.000.000 55.000.000
Sold final 16.000.000
Referat.clopotel.ro
1011 Cap soc subscris nevarsat
Explicata Debit Credit
(1012) 39.000.000 39.000.000(456)
Rulaje 39.000.000 39.000.000
Total sume 39.000.000 39.000.000
Sold final
214 Mobilier,aparatutra birotica…
Explicata Debit Credit
(456/A)9.500.000
Rulaje 9.500.000 -
Total sume 9.500.000 -
Sold final 9.500.000
1012 Cap soc subscris varsat
Explicata Debit Credit
39.000.000(1012)
Rulaje - 39.000.000
Total sume - 39.000.000
Sold final 39.000.000
5121 Conturi curente la banci in lei
Explicata Debit Credit
(456/A)10.000.000(411)115.000.000
(678)160.000(5311)10.000.000
53.098.070(4311,4371,4372,4312,
4313,444,446,401,6588)9.996.000(401)
Rulaje 135.160.000 63.094.070
Total sume 135.160.000 63.094.070
Sold final 72.065.930
2131 Echipamente tehnice
Explicata Debit Credit
(456/B)19.500.000(401)8.400.000
Rulaje 27.900.000 -
Total sume 27.900.000 -
Sold final 27.900.000
5311 Casa in lei
Explicata Debit Credit
16.000.000(411)21.850.000
5.200.000(208)7.500.000(6588)
4.848.430(421,401)10.000.000(5121)
Rulaje 37.850.000 27.548.430
Total sume 37.850.000 27.548.430
Sold final 10.301.570
208 Alte imobilizari necorporale
Explicata Debit Credit
(5311)5.200.000 5.200.000(2801)
Rulaje 5.200.000 5.200.000
Total sume 5.200.000 5.200.000
Sold final
2133 Mijloace de transport
Explicata Debit Credit
(401)34.000.000
Rulaje 34.000.000 -
Total sume 34.000.000 -
Sold final 34.000.000
401 Furnizori
Explicata Debit Credit
(5311)892.500(512150.000.000(5121)9.996.000
40.460.000(2133,4426)178.083.500(301,4426)
892.500(601,4426)3.367.700(301,4426)9.996.000(2122,4426)
Rulaje 60.888.500 232.799.700
Total sume 60.888.500 232.799.700
Sold final 171.911.200
4426 TVA deductibila
Explicata Debit Credit
(401)6.460.000(401)28.433.500
(401)142.500(401)537.700
(401)1.596.000
23.522.000(4427)13.647.700(4424)
Rulaje 37.169.700 37.160.700
Total sume 37.160.700 37.160.700
Sold final
6588 Alte cheltuieli de exploatare
Explicata Debit Credit
(5311)7.500.000(446)37.500
(5121)150.000(446)56.250
7.743.750(121)
Rulaje 7.743.750 7.743.750
Total sume 7.743.750 7.743.750
Sold final
421 Personal - salarii datorate
Explicata Debit Credit
(4372,4312,4313,444)1.044.070
(5311)3.955.930(4372,4312,4313,
444)1.566.105
5.000.000 (641)7.500.000(641)
Rulaje 6.566.105 12.500.000
Total sume 6.556.105 12.500.000
Sold final 5.933.895
Referat.clopotel.ro
641 Cheltuieli cu salariile personalului
Explicata Debit Credit
(421)5.000.000(421)7.500.000
12.500.000(121)
Rulaje 12.500.000 12.500.000
Total sume 12.500.000 12.500.000
Sold final
4312 Contrib. pers. la asig de san.
Explicata Debit Credit
(5121)583.500 583.500(421)875.250(421)
Rulaje 583.500 1.458.750
Total sume 583.500 1.458.750
Sold final 875.250
4372 Contrib pers. la fondul de somaj
Explicata Debit Credit
(5121)50.000 50.000(421)75.000(421)
Rulaje 50.000 125.000
Total sume 50.000 125.000
Sold final 75.000
444 Impozitul pe profit
Explicata Debit Credit
(5121)60.570 60.570(421)90.855(421)
Rulaje 60.570 151.425
Total sume 60.570 151.425
Sold final 60.570
4313 Contrib. pers. la fd. asig. san.Explicata Debit Credit
(5121)350.000 350.000(421)525.000(421)
Rulaje 350.000 875.000
Total sume 350.000 875.000
Sold final 525.000
4311 Contrib. unitatii la asig.san.
Explicata Debit Credit
(5121)1.166.500(5121)350.000
1.166.500(6451)350.000(6451)
1.749.750(6451)525.000(6451)
Rulaje 1.516.500 3.791.250
Total sume 1.516.500 3.791.250
Sold final 2.274.750
6451 Cheltuieli privind contr. unit. la asig. soc.
Explicata Debit Credit
(4311.1)166.500(4311.2)350.000
(4311.1)1.749.750(4311.2)525.000
3.791.250(121)
Rulaje 3.791.250 3.791.250
Total sume 3.791.250 3.791.250
Sold final
635 Che. cu alte impozite si taxe
Explicata Debit Credit
(4426)100.000(4426)150.000
250.000(121)
Rulaje 250.000 250.000
Total sume 250.000 250.000
Sold final
6452 Cheltuieli privind contrib.unit.pt. aj. de somaj
Explicata Debit Credit
(4371)250.000(4371)375.000
625.000(121)
Rulaje 625.000 625.000
Total sume 625.000 625.000
Sold final
301 Materii prime
Explicata Debit Credit
(401)149.650.000(401)2.830.000
79.400.000(601)2.830.000(601)
Rulaje 152.480.000 82.230.000
Total sume 152.480.000 82.230.000
Sold final 70.250.000
4371 Contrib unit. la ajutorul de somaj
Explicata Debit Credit
(5121)250.000 250.000(6452)375.000(6452)
Rulaje 250.000 625.000
Total sume 250.000 625.000
Sold final 375.000
601 Cheltuieli cu materiile prime
Explicata Debit Credit
(401)750.000(301)79.400.000(301)2.830.000
82.980.000(121)
Rulaje 82.980.000 82.980.000
Total sume 82.980.000 82.980.000
Sold final
446 Alte impozite,taxe si varsaminte asimilate
Explicata Debit Credit
(5121)37.500(5121)100.000
37.500(658)100.000(635)56.250(658)150.000(635)
Rulaje 137.500 343.750
Total sume 137.500 343.750
Sold final 206.250.
411 Clienti
Explicata Debit Credit
(701,4427)136.850.000411(10.472.000)
136.850.000(5311,5121)
Rulaje 147.322.000 136.850.000
Total sume 147.322.000 136.850.000
Sold final 10.472.000
Referat.clopotel.ro
345 Produse finite
Explicata Debit Credit
(711)115.000.000 115.000.000(711)
Rulaje 115.000.000 115.000.000
Total sume 115.000.000 115.000.000
Sold final
4427 TVA colectata
Explicata Debit Credit
(4426)23.522.000 21.850.000(411)1.672.000(411)
Rulaje 23.522.000 23.522.000
Total sume 23.522.000 23.522.000
Sold final
701 Venituri din vanzarea produselor finite
Explicata Debit Credit
(121)115.000.000 115.000.000(411)
Rulaje 115.000.000 115.000.000
Total sume 115.000.000 115.000.000
Sold final
704 Venituri din lucrari ex. si servicii prestatee
Explicata Debit Credit
(121)8.800.000 8.800.000(411)
Rulaje 8.800.000 8.800.000
Total sume 8.800.000 8.800.000
Sold final
768 Alte venituri financiare
Explicata Debit Credit
(121)160.000 160.000(5121)
Rulaje 160.000 160.000
Total sume 160.000 160.000
Sold final
4424 TVA de recuperat
Explicata Debit Credit
(4426)13.647.700
Rulaje 13.647.700 -
Total sume 13.647.700 -
Sold final 13.647.700
2801 Amortizarea cheltuielilor de constituire
Explicata Debit Credit
(280)5.200.000 5.200.000(681)
Rulaje 5.200.000 5.200.000
Total sume 5.200.000 5.200.000
Sold final
691 Cheltuili cu impozitul pe profit
Explicata Debit Credit
(441)1.386.720 1.386.720(121)
Rulaje 1.386.720 1.386.70.
Total sume 1.386.720 1.386.720
Sold final
121 Profit si pierdere
Explicata Debit Credit
(601,635,641,6451,6452,658,681)113.090.000
(691)1.386.720
123.960.000(701,704,768)
Rulaje 114.476.720 123.960.00
Total sume 114.476.720 123.960.000
Sold final 9.483.280
129 Repartizarea profitului
Explicata Debit Credit
(457,106)9.483.280
Rulaje 9.483.280 -
Total sume 9.483.280 -
Sold final 9.483.280
441 Impozitul pe profit
Explicata Debit Credit
1.386.720(691)
Rulaje - 1.386.720
Total sume - 1.386.720
Sold final 1.386.720
106 Rezerve
Explicata Debit Credit
8.874.164(129)
Rulaje - 8.874.164
Total sume - 8.874.164
Sold final 8.874.164
457 Dividende de plata
Explicata Debit Credit
609.116(129)
Rulaje - 609.116
Total sume - 609.116
Sold final 609.116
681 Che. de expl. privind amortizarile si provizioanele
Explicata Debit Credit
(2801)5.200.000 5.200.000(121)
Rulaje 5.200.000 5.200.000
Total sume 5.200.000 5.200.000
Sold final
MONOGRAFIEMONOGRAFIE CONTABILACONTABILA
Referat.clopotel.ro
711 Variatia stocurilor
Explicata Debit Credit
(345)115.000.000 115.000.000(345)
Rulaje 115.000.000 115.000.000
Total sume 115.000.000 115.000.000
Sold final
Cosmescu Mihaela Cornelia,Anul I,frecventa redusa.
Referat.clopotel.ro
