APLICAŢIE

In luna _____ la SC X SRL ,firma platitoare de tva , au avut loc urmatoarele operatiuni
economice:
1.La inceputul lunii actionarul vine cu un aport in numerar de 5000 lei. +n

2.Se cumpără un echipament tehnologic în valoare de 20.000 lei şi TVA aferent.Se

plăteşte suma de 4500 numerar lei in ziua receptie echipamentului. Ştiind că durata
normată de amortizare este de 4 ani să se calculeze rata lunară de amortizare. 20000+n
3. Se înregistrează amortizarea lunară de 500 lei.
4.Se cumpără materii prime în valoare de 4000 lei şi TVA aferent ,materiale auxiliare de
2000 si TVA aferent si piese de schimb de 3000 lei si TVA aferent. Se achită
contravaloarea lor prin virament. .Comision bancar este 150 lei.
Se dau integral în consum materiile prime, materialele auxiliare iar piesele de schimb
se dau in consum in valoare de 1000 lei.
Se cumpără consumabile pentru birou în valoare de 500 lei plus TVA, se plătesc
numerar şi se dau in consum
4.Se vand produsele finite obtinute cu 50.000 lei şi TVA aferent.Clienţii achită
contravaloare produselor finite prin virament. 50000+n

5.În data de 15 ale lunii se plătesc drepturile salariale pentru luna precedenta. Se fac
viramentele către buget aferente acestor salarii şi se virează şi ratele către terţi si cv TVA

Pentru luna respectiva fondul de salarii este de 5.000 lei. Se reţine un avans de 500 lei
care se plăteşte la sf lunii , 300 lei rate bancare; impozitul pe salarii este de 700 lei. Să
se calculeze reţinerile din acest fond datorate bugetului de stat. Fd.risc si accid este 1%. 5000+n
6.Se factureaza prestarea de servicii in valoare de 2000 lei si TVA unui client care
plateste cu numerar.
7.Se factureaza contravaloarea chiriei de 5000 lei si TVA aferent spatiul comercial dat in
chirie.Din extrasul de cont se vede că intră numai 1000 lei din contravaloarea chiriei pe
spaţiul comercial .S-a mai plătit cu ordine de plata cv facturii de energie electrică de 500
lei+TVA, cv.gaz 3000 lei +TVA,cv telefon mobil 500 lei+TVA.
Comisionul bancar este de 250 lei , iar dobânda de 50 lei.
8.Se plătesc din caseria unităţii următoarele : cv transport gunoi menajer 200 lei+TVA,
impozitul pe clădire 100 lei si consumul de apă de 300 lei +tva

Sa se intocmeasca notele contabile si balanta de verificare pe luna ________

sc X SRL
BALANTA DE VERIFICARE

Simb.co
nt Denumire cont. Sold inceput luna RULAJ LUNA V 2012 Total sume Sold final
debitor creditor D C debitor creditor debitor creditor
1012 Capital subscris şi vărsat 0.00 0.00 0.00 0.00
117 Rezultatul reportat 0.00 0.00 0.00 0.00
121 Profit şi pierdere 0.00 0.00 0.00 0.00
2131 Echipamente thlogice 0.00 0.00 0.00 0.00
2133 Mijloace de transport 0.00 0.00 0.00 0.00
281 Amzortizare 0.00 0.00 0.00 0.00
301 0.00 0.00 0.00 0.00
3021 0.00 0.00 0.00 0.00
3024 Piese schimb 0.00 0.00 0.00 0.00
3028 Materiale consumabile 0.00 0.00 0.00 0.00
401 Furnizori 0.00 0.00 0.00 0.00
404 Furnizori de imobilizari 0.00 0.00 0.00 0.00
411 CLIENTI 0.00 0.00 0.00 0.00
421 Personal -salarii datorate 0.00 0.00 0.00 0.00
425 Avans chenzinal 0.00 0.00 0.00 0.00
427 Retineri din salarii dat tertilor 0.00 0.00 0.00 0.00
4311 CAS angajator 0.00 0.00 0.00 0.00
4311.1 Fd risc accidente 0.00 0.00 0.00 0.00
4312 CAS angajat 0.00 0.00 0.00 0.00
4313 CASS angajator 0.00 0.00 0.00 0.00
438.1 Contrib concedii medicale 0.00 0.00 0.00 0.00
4314 CASS angajat 0.00 0.00 0.00 0.00
4371 Contrib angajator somaj 0.00 0.00 0.00 0.00
4371.1 Contrib angajator fd garantare 0.00 0.00 0.00 0.00
4372 Contrib angajat somaj 0.00 0.00 0.00 0.00
4423 TVA de plata 0.00 0.00 0.00 0.00
4424 TVA de recuperat 0.00 0.00 0.00 0.00
4426 TVA deductibila 0.00 0.00 0.00 0.00
4427 TVA colectata 0.00 0.00 0.00 0.00
444 Impozit pe salarii 0.00 0.00 0.00 0.00
441 Impozit pe profit 0.00 0.00 0.00 0.00
455 Decontări cu acţionarii 0.00 0.00 0.00 0.00
5121 Conturi la banci in lei 0.00 0.00 0.00 0.00
5311 Casa in lei 0.00 0.00 0.00 0.00
581 Viramente interne 0.00 0.00 0.00 0.00
601 Ch cu mat prime 0.00 0.00 0.00 0.00
6021 0.00 0.00 0.00 0.00
6024 Ch piese schimb 0.00 0.00 0.00 0.00
6028 Ch consumabile 0.00 0.00 0.00 0.00
605 Ch eng si apa 0.00 0.00 0.00 0.00
626 Ch posta ,telec 0.00 0.00 0.00 0.00
627 CH COMISION BANCAR 0.00 0.00 0.00 0.00
628 Alte chelt cu prestari servicii 0.00 0.00 0.00 0.00
635 Chelt.cu alt impozite si taxe 0.00 0.00 0.00 0.00
641 0.00 0.00 0.00 0.00
6451 0.00 0.00 0.00 0.00
6451.1 0.00 0.00 0.00 0.00
6452 0.00 0.00 0.00 0.00
6452.1 0.00 0.00 0.00 0.00
6453 0.00 0.00 0.00 0.00
6458.1 0.00 0.00 0.00 0.00
681 Ch.amz.m.fix 0.00 0.00 0.00 0.00
691 Ch priv impozit pe profit 0.00 0.00 0.00 0.00
701 V din vz prod finite 0.00 0.00 0.00 0.00
704 V prestari servicii 0.00 0.00 0.00 0.00
706 Venituri loc gest chirii 0.00 0.00 0.00 0.00
766 Venituri din dobanzi 0.00 0.00 0.00 0.00
total sume 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Intocmit,
 Simbol
Simbol cont cont
Nr. Explicatii debitor creditor suma

NOTE CONTABILE 6 V prest servicii 411=% 2480.00

Simbol
cont Simbol cont
Nr. Explicatii debitor creditor suma 704 2000.00
Aport numerar asoc 5311= 455 5000.00 4427 480.00
%= 404 24800.00 amz l Plata cv serv 5311= 411 2480.00
2131 20000.00 333.3333 7 V chirii 411=% 6200.00
4426 4800.00 706 5000.00
Plata partiala echip thl
numerar 404= 5311 4500.00 4427 1200.00
Inregistrare ch cu amz lunar 681= 281 500.00 Incasat cv chirie 5121= 411 6200.00
Receptie m.prime %= 401 4960.00 Plata facturi %= 5121 4960.00
NIR.1 301 4000.00 eng electrica 605 500.00
4426 960.00 4426 120.00
Receptie materiale auxiliare %= 401 2480.00 gaz 605 3000.00
NIR.1 3021 2000.00 4426 720.00
4426 480.00 telefon 626 500.00
Receptie piese schimb %= 401 3720.00 4426 120.00
NIR 3 3024 3000.00 comision bancar 627= 5121 250.00
4426 720.00 dobanda bancara 5121= 766 50.00
Plata materiale cu op 2 %= 5121 11310.00 8.Se plătesc din caseria unităţii următoar %= 5311 720.00
401 11160.00 gunoi 628 200.00
627 150.00 4426 48.00
Consum mp cf bc1 601= 301 4000.00 impozit cladire 635 100.00
Consum m auxiliare cf bc2 6021= 3021 2000.00 apa 605 300.00
Consum partial piese cf bc36024= 3024 1000.00 4426 72.00
Receptie consumabile %= 401 620.00 8 Decont TVA 4427=% 13680.00
NIR.4 3028 500.00 4426 8160.00
4426 120.00 4423 5520.00
Plata cv consumabile nr 401= 5311 620.00 9 Inchidere venituri %= 121 57050.00
Consum mc cf bc4 6028= 3028 500.00 701 50000.00
704 2000.00
706 5000.00
4.a 411= % 62000.00 766 50.00
701 50000.00 10 Inchidere cheltuieli 121=% 19431.00
4427 12000.00 601 4000.00
4.b 5121= 411 62000.00 6021 2000.00
Note contabile privind virament. buget af salarii lunii prec 6024 1000.00
5.a Retragere nr pt plata sal 6028 500.00
5.a.1 581= 5121 6500.00 681 500.00
5.a.2 5311= 581 6500.00 641 5000.00
5.a.3 421= 5311 6500.00 6451 1040.00
5.b Buget asig sociale %= 5121 0.00 6451.1 50.00
4311 0.00 6452 25.00
4311.1 0.00 6452.1 13.00
4371 0.00 6453 260.00
4371.1 0.00 6458.1 43.00
4313 0.00 635 100.00
438.1 0.00 605 3800.00
4312 0.00 626 500.00
4372 0.00 627 400.00
4314 0.00 628 200.00
Buget de stat 444= 5121 0.00 11 Calcul Impozit Ven-Ch*0.16= 37619.00
Plata rate 427= 5121 0.00
Virat TVA de plata 4423= 5121 350.00 Ch cu impozit 691= 441 6019.04
NOTE CONTABILE pentru salarii pe luna in curs Inch chelt 121= 691 6019.04
SALARII 641=421 5000.00 Verif
CAS angajator 6451=4311 1040.00 4426 4427
fd risc accidente (1%) 6451.1=4311.1 50.00 8160 13680
Somaj angajator 6452=4371 25.00
Fd garantare 6452.1=4371.1 13.00 5311
Sanatate angajator 6453=4313 260.00 13980 12840.00
Contrib concedii boala 6458.1=438.1 43.00
0.00 5121
68,250 23,370
Retineri din salarii 421=% 2325.00
-impozit 444 700.00 411
-cas angajat 4312 525.00 70680.00 70680.00
-sanatate angajat 4314 275.00
-somaj angajat 4372 25.00 421
*avans chenzinal 425 500.00 8,825 5000.00
rate 427 300.00

Plata avans chenzinal 425= 5311 500.00

sc X SRL
BALANTA DE VERIFICARE

Simb.co
nt Denumire cont. Sold inceput luna RULAJ LUNA V 2012 Total sume
debitor creditor D C debitor creditor
1012 Capital subscris şi vărsat 0.00 200.00 0.00 0.00 0.00 200.00
117 Rezultatul reportat 0.00 3,775.00 0.00 0.00 0.00 3,775.00
121 Profit şi pierdere 0.00 500.00 25,450.04 57,050.00 25,450.04 57,550.00
2131 Echipamente thlogice 0.00 0.00 20,000.00 0.00 20,000.00 0.00
2133 Mijloace de transport 10,000.00 0.00 0.00 0.00 10,000.00 0.00
281 Amzortizare 0.00 5,000.00 0.00 500.00 0.00 5,500.00
301 0.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00
3021 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00
3024 Piese schimb 0.00 0.00 3,000.00 1,000.00 3,000.00 1,000.00
3028 Materiale consumabile 0.00 0.00 500.00 500.00 500.00 500.00
401 Furnizori 0.00 0.00 11,780.00 11,780.00 11,780.00 11,780.00
404 Furnizori de imobilizari 0.00 0.00 4,500.00 24,800.00 4,500.00 24,800.00
411 CLIENTI 0.00 0.00 70,680.00 70,680.00 70,680.00 70,680.00
421 Personal -salarii datorate 0.00 6,500.00 8,825.00 5,000.00 8,825.00 11,500.00
425 Avans chenzinal 0.00 0.00 500.00 500.00 500.00 500.00
427 Retineri din salarii dat tertilor 0.00 100.00 0.00 300.00 0.00 400.00
4311 CAS angajator 0.00 150.00 0.00 1,040.00 0.00 1,190.00
4311.1 Fd risc accidente 0.00 10.00 0.00 50.00 0.00 60.00
4312 CAS angajat 0.00 100.00 0.00 525.00 0.00 625.00
4313 CASS angajator 0.00 70.00 0.00 260.00 0.00 330.00
438.1 Contrib concedii medicale 0.00 10.00 0.00 43.00 0.00 53.00
4314 CASS angajat 0.00 60.00 0.00 275.00 0.00 335.00
4371 Contrib angajator somaj 0.00 10.00 0.00 25.00 0.00 35.00
4371.1 Contrib angajator fd garantare 0.00 5.00 0.00 13.00 0.00 18.00
4372 Contrib angajat somaj 0.00 10.00 0.00 25.00 0.00 35.00
4423 TVA de plata 0.00 350.00 350.00 5,520.00 350.00 5,870.00
4424 TVA de recuperat 0.00 0.00 0.00 0.00 0.00 0.00
4426 TVA deductibila 0.00 0.00 8,160.00 8,160.00 8,160.00 8,160.00
4427 TVA colectata 0.00 0.00 13,680.00 13,680.00 13,680.00 13,680.00
444 Impozit pe salarii 0.00 500.00 0.00 700.00 0.00 1,200.00
441 Impozit pe profit 0.00 0.00 0.00 6,019.04 0.00 6,019.04
455 Decontări cu acţionarii 0.00 4,650.00 0.00 5,000.00 0.00 9,650.00
5121 Conturi la banci in lei 10,000.00 0.00 68,250.00 23,370.00 78,250.00 23,370.00
5311 Casa in lei 2,000.00 0.00 13,980.00 12,840.00 15,980.00 12,840.00
581 Viramente interne 0.00 0.00 6,500.00 6,500.00 6,500.00 6,500.00
601 Ch cu mat prime 0.00 0.00 4,000.00 4,000.00 4,000.00 4,000.00
6021 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00
6024 Ch piese schimb 0.00 0.00 1,000.00 1,000.00 1,000.00 1,000.00
6028 Ch consumabile 0.00 0.00 500.00 500.00 500.00 500.00
605 Ch eng si apa 0.00 0.00 3,800.00 3,800.00 3,800.00 3,800.00
626 Ch posta ,telec 0.00 0.00 500.00 500.00 500.00 500.00
627 CH COMISION BANCAR 0.00 0.00 400.00 400.00 400.00 400.00
628 Alte chelt cu prestari servicii 0.00 0.00 200.00 200.00 200.00 200.00
 635 Chelt.cu alt impozite si taxe 0.00 0.00 100.00 100.00 100.00 100.00
641 0.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00
6451 0.00 0.00 1,040.00 1,040.00 1,040.00 1,040.00
6451.1 0.00 0.00 50.00 50.00 50.00 50.00
6452 0.00 0.00 25.00 25.00 25.00 25.00
6452.1 0.00 0.00 13.00 13.00 13.00 13.00
6453 0.00 0.00 260.00 260.00 260.00 260.00
6458.1 0.00 0.00 43.00 43.00 43.00 43.00
681 Ch.amz.m.fix 0.00 0.00 500.00 500.00 500.00 500.00
691 Ch priv impozit pe profit 0.00 0.00 6,019.04 6,019.04 6,019.04 6,019.04
701 V din vz prod finite 0.00 0.00 50,000.00 50,000.00 50,000.00 50,000.00
704 V prestari servicii 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00
706 Venituri loc gest chirii 0.00 0.00 5,000.00 5,000.00 5,000.00 5,000.00
766 Venituri din dobanzi 0.00 0.00 50.00 50.00 50.00 50.00
total sume 22,000.00 22,000.00 344,655.08 344,655.08 366,655.08 366,655.08

Intocmit,
Sold final
debitor creditor
0.00 200.00
0.00 3,775.00
0.00 32,067.00
20,000.00 0.00
10,000.00 0.00
0.00 5,500.00
0.00 0.00
0.00 0.00
2,000.00 0.00
0.00 0.00
0.00 0.00
0.00 20,300.00
0.00 0.00
0.00 2,675.00
0.00 0.00
0.00 400.00
0.00 1,190.00
0.00 60.00
0.00 625.00
0.00 330.00
0.00 53.00
0.00 335.00
0.00 35.00
0.00 18.00
0.00 35.00
0.00 5,520.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 1,200.00
0.00 6,019.04
0.00 9,650.00
54,880.00 0.00
3,140.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
90,020.00 89,987.04