Sunteți pe pagina 1din 9

TEORIE

1. Principalele documente primare:


a) Chitana document nefiscal (nu conine T.V.A.) (ex. chitana ntreinere)
- Chitana primita atesta plata efectuata
- Chitana emisa atesta ncasarea efectuata
b) Bonul fiscal document fiscal (conine T.V.A.) (ex. bon fiscal benzina/motorina)
- Primit atesta plata efectuata inclusiv T.V.A.
- Emis atesta ncasarea efectuata inclusiv T.V.A.
c) Factura - document fiscal (conine T.V.A.) (ex. factura hipermarket)
- Primita atesta datoria recunoscut
- Emisa atesta creana recunoscuta

FACTURA
Furnizor ........................................

Cumparator.....................................

Nr.ord.reg.com./an............................
C.I.F..................................................
Sediul...............................................
Judetul..............................................
Capital social....................................
Cod IBAN........................................
Banca...............................................

Nr.ord.reg.com/an..................................
C.I.F.......................................................
Sediul.....................................................
Judetul....................................................
Cod IBAN..............................................
Banca......................................................

Nr.
Facturii..............................
....

Cota T.V.A ....................... %


Nr
crt

Denumirea produselor sau


a serviciilor

U.M.

Cantitatea

Pretul unitar
(fara T.V.A)
-lei-

Valoarea
-lei-

Valoare
T.V.A
-lei-

5(3x4)

Nr
crt

Denumirea produselor sau


a serviciilor

U.M.

Cantitatea

Pretul unitar
(fara T.V.A)
-lei-

Valoarea
-lei-

Valoare
T.V.A
-lei-

x
Semnatura de
primire

Total de plata
(col. 5+col.6)

d) Bonul de consum document intern nefiscal


- Atesta consumul de elemente de natura stocurilor (ex. consumul de materii
prime)
______________________________________________________________________________
|UNITATEA .................................... | Buc. lansate |
|
|PRODUS/LUCRARE (COMANDA) .................... |
|
|
|REPER .................... NR. .............. |______________|
|
|DENUMIREA PIESEI ....... NORMA .............. |
|
|
|_______________________________________________|______________| BON DE CONSUM |
______________________________________________________________
|
|Nr.
|Data eliberrii| Cod
| Cod
|Nr. comand| Cont |
|
|document|_______________|predtor|primitor|-----------|debitor|
|
|
|Ziua |Luna|Anul|
|
|Cod produs |
|
|
|________|_____|____|____|________|________|___________|_______|
|
|________|_____|____|____|________|________|___________|_______|_______________|
|DENUMIREA MATERIALULUI| Cont | Cantit.|
|
|Cantitatea| Preul|Valoarea|
|(inclusiv sort, marca,|creditor|necesar|Cod |U/M |eliberat | unitar|
|
| profil, dimensiune) |
|
|
|
|
|
|
|
|______________________|________|________|____|____|__________|_______|________|
|Cf. normei |
|
|
1
|
|
|
|
|
|
|tehnice
|
|
|________|____|____|__________|_______|________|
|
|
|
|
2
| x |
|
|
x
|
x
|
|___________|__________|________|________|____|____|__________|_______|________|
|
nloc. |
|
|
1
|
|
|
|
|
|
|
|
|
|________|____|____|__________|_______|________|
|
|
|
|
2
| x |
|
|
x
|
x
|
|___________|__________|________|________|____|____|__________|_______|________|
| Data i semntura |
ef compartiment
|
Gestionar
| Primitor |
|
|__________________________|_________________|___________|
|_____________________|__________________________|_________________|___________|

e) Statul de salarii document intern


- Prezint explicit modul de calcul al veniturilor salariale pentru fiecare angajat in
parte, dar totodat si totalul fondului salarial al unitii.
f) Dispoziia de plata document intern nefiscal
- Atesta plata de sume in avans ctre tere persoane ce vor efectua cu ajutorul
acestor avansuri plai in numele firmei.

g) Ordinul de plata document nefiscal


- Atesta plata efectuat n contul onor datorii mai vechi sau in avans ctre teri
aflai in relaie cu firma.
h) Extrasul de cont document nefiscal
- Este un jurnal al tuturor operaiunilor de plata si ncasare ce au legtura cu contul
curent la care extrasul de refer.
i) Registrul de casa document nefiscal
- Este un jurnal al tuturor operaiunilor de plata si ncasare ce au legtura cu
casieria unitii.
__________________________
|
Data
|
Contul |
|______________|
casa
|
REGISTRU DE CAS
|Ziua|Luna|Anul|
|
|____|____|____|___________|
_____________________________________________|____|____|____|___________|
| Nr. | Nr. act | Nr. | Explicaii | ncasri | Pli | Simbol cont |
| crt. |
cas | anex |
|
|
| corespondent |
|______|_________|_______|____________|__________|_______|_______________|
| Report/Sold ziua precedent
|
|
|
|
|_____________________________________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
| De reportat pagina/TOTAL
|
|
|
X
|
|_____________________________________|__________|_______|_______________|
| CASIER,
COMPARTIMENT FINANCIAR-CONTABIL |
|________________________________________________________________________|
................
(Unitatea)

2. Registrele contabile obligatorii


A) Registrul jurnal

In acest registru se nregistreaz cronologic toate operaiunile economicofinanciare. Orice nregistrare efectuata in acest registru trebuie sa cuprind
elemente cu privire la:
- felul, numrul si data documentului justificativ;
- explicaii privind operaiunile respective;
- conturile sintetice debitoare si creditoare in care s-au nregistrat sumele
corespunztoare operaiunilor efectuate (simbolurile se preiau din planul general de
conturi).
Unitatea ................................

Nr pagina ...........
Registrul - Jurnal

Nr Crt.

Data inreg.

Documentul (felul, nr, data)

Explicaii

Suma

De reportat .
ntocmit

Verificat

B) Registrul-inventar
In acest registru se nregistreaz toate elementele de activ, capitaluri proprii si
datorii, grupate in funcie de natura lor, inventariate de unitate, potrivit legii.
Acest registru se ntocmete in urmtoarele cazuri:
- la nfiinarea unitii;
- cel puin o data pe an pe parcursul funcionarii unitii;
- cu ocazia fuziunii, divizrii sau ncetrii activitii;
- in alte situaii prevzute de lege, pe baza de inventar faptic.
In registrul inventar se nscriu, intr-o forma recapitulativa, elementele
inventariate dup natura lor, suficient de detaliate pentru a putea justifica
coninutul fiecrui post al bilanului. Elementele de activ, capitaluri proprii si datorii
nscrise au la baza listele de inventariere sau alte documente care justifica
coninutul acestora la sfritul exerciiului financiar.
Daca inventarierea patrimoniului se desfoar in timpul anului, in registrulinventar se nregistreaz soldurile existente la data inventarierii, la care se aduga
rulajele intrrilor si se scad rulajele ieirilor de la data inventarierii pana la data
ncheierii exerciiului financiar.
Acest registru este foarte important deoarece pe baza lui si a balanei de
verificare de la 31 decembrie se ntocmete bilanul care face parte din situaiile
financiare anuale. Posturile bilaniere trebuie sa corespunda cu datele nscrise in
contabilitate, puse de acord cu situaia reala a elementelor de activ si de pasiv
stabilita pe baza inventarului.
Unitatea ................................

Nr pagina ...........
Registrul - Inventar
Data ..........

Nr Crt.
1

Recapitulatia elementelor
inventariate

Valoarea
contabila

Valoarea de
inventar

ntocmit

Diferene din evaluare (de nregistrat)


Valoarea

Cauze diferene

Verificat

C) Registrul Cartea mare


In acest registru se nregistreaz lunar si sistematic, prin regruparea conturilor,
micarea si existenta tuturor elementelor de activ si de pasiv, la un moment dat.
Cartea mare este documentul contabil de sinteza si sistematizare si conine
simbolul contului debitor si al conturilor creditoare corespondente, rulajul debitor si
creditor, precum si soldul contului.
Pe baza acestui registru se ntocmete balana de verificare.

Unitile pot opta pentru editarea Fisei de cont pentru operaiuni diverse in locul
acestui registru.
De asemenea ca si in cazul registrului-jurnal, editarea Crii mari se efectueaz la
cererea organelor de control sau in funcie de necesitile proprii.
______________________________________________________________________________
|
|
|
CONTUL .......................
|
|______________________________________________________________________________|
|
|
| Total | Total |
|
|
| CONTURI CORESPONDENTE CREDITOARE| rulaj | rulaj |
SOLD
|
|
|
|debitor|creditor|
|
| Lunile
|_________________________________|_______|________|________________|
|
| A|A|A| A| A| A| A| A| A| A| A| A| La 1 ianuarie |debitor|creditor|
|
| | | | | | | | | | | | |
(anul) .... |
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______ ________|_______|________|
|Ianuarie | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Februarie | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Martie
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | |
|
|
|
|
|
I
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Aprilie
| | | | | | | | | | | | |
|
|
|
| |__________|__|
_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Mai
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Iunie
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | |
|
|
|
|
| I + II
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Iulie
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|August
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Septembrie| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | |
|
|
|
|
|I + II + | | | | | | | | | | | | |
|
|
|
|
| III
| | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Octombrie | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Noiembrie | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Decembrie | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total gen.| | | | | | | | | | | | |
|
|
|
|
| (I - IV) | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|______________________________________________________________________________|

Aceste 3 registre: Registrul-jurnal, Registrul-inventar si Registrul Cartea


mare sunt obligatoriu a fi pstrate timp de 10 ani de la data ncheierii
exerciiului financiar in cursul cruia au fost ntocmite, iar in caz de
pierdere, sustragere sau distrugere, trebuie reconstituite in termen de
maximum 30 de zile de la constatare. Totodat persoanele fizice care
utilizeaz tehnica de calcul trebuie sa asigure listarea acestora in orice
moment pe parcursul celor 10 ani de pstrare.

3. Balana de Verificare

Pentru ntocmirea acesteia se preiau datele de la nivelul conturilor.


Balana poate fi de mai multe tipuri:

a) Cu doua serii de egaliti


______________________________________________________________________________
| Unitatea ................. |
BALAN DE VERIFICARE
|
|
|
la data de ..............
|
|____________________________|_________________________________________________|
|
|
|
TOTAL SUME
|
SOLDURILE FINALE
|
| Simbolul |
Denumirea
|________________________|________________________|
|conturilor|
conturilor
| Debitoare | Creditoare | Debitoare | Creditoare |
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|

b) Cu trei serii de egaliti

______________________________________________________________________________
| Unitatea ................ |
BALAN DE VERIFICARE
|
|
|
la data de ..............
|
|___________________________|__________________________________________________|
|
|
|
Rulajele
|
Total sume
|
Soldurile
|
| Simbolul |
Denumirea
| lunii curente |
|
finale
|
|conturilor|
conturilor
|_________________|________________|_______|_______|
|
|
|
D
|
C
|
D
|
C
|
D
|
C
|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|

c) Cu patru serii de egaliti

Semnificaia coloanelor din tabelele de mai jos (BALAN DE VERIFICARE - fa/verso) este
urmtoarea:
D - Debitoare
C - Creditoare
______________________________________________________________________________
| Unitatea ................ |
BALAN DE VERIFICARE
|
|
|
la data de ..............
|
|___________________________|__________________________________________________|
|
|
|Solduri
|
Rulajele | Total sume | Soldurile |
| Simbolul |
Denumirea
|Iniiale
|Totale
|
|
finale |
|conturilor|
conturilor
|___________|_____________|____________|___________|
|
|
| D | C |
D | C
|
D | C | D | C |
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
14-6-30
A3
t2

d) Cea mai completa avnd 5 serii de egaliti.


Pentru cea cu 5 serii de egaliti coloanele sunt: Solduri Iniiale, Rulaje Precedente,
Rulaje Curente, Total Sume, Solduri Fiale.

4. Bilanul
Poate fi de doua feluri in funcie de modalitatea de prezentare a informaiilor:
- Bilanul tablou are scop pur didactic nu se ntocmete n practic
-

Are la baz ecuaia A=CP+D

- Bilanul lista este forma bilanier adoptat n practic i prevzuta de


lege.
-

Are la baz ecuaia A-D=CP

5. Contul de Profit si Pierdere


-

Are la baz ecuaia Venituri Cheltuieli = +/- Rezultat

6. Tipuri de formule de nregistrare contabil:


-

Simpla
Ex. depunerea de numerar din casierie in contul de la banca

_________________________________
2000
2000

_________________________________

5121 Conturi la bnci in lei

5311 Casa in lei

Compusa
Ex. Plata datoriei fata de un furnizor din casierie si din cont

_________________________________
4000

401 Furnizori

_________________________________
=

%
5121 Conturi la bnci in lei

2000
_________________________________

5311 Casa in lei

2000

nregistrrile contabile se realizeaz prin intermediul unui formular tipizat numit


nota de contabilitate:
______________________________________________________________________________
| Unitatea |
|
Nr.
|
Data
|
| ________ |
NOT DE CONTABILITATE
| document |____________________|
| ________ |
|
| Ziua | Luna | Anul |
|__________|___________________________________|__________|______|______|______|
|Nr. |
Explicaii
|
Simbolul conturilor
|
Suma
|
|crt.|
|____________________________|
|
|
|
|
Debitor
|
Creditor |
|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|

|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|
ntocmit,
|
Verificat,
|
TOTAL
|
|
|_____________________|_____________________|
|
|
|_____________________|_____________________|_____________|____________________|

Si sunt prezentate in ordinea in care ele au avut loc in Registrul Jurnal.