NUME CLIENT DE AUDIT: S.C. FRAROM INTERNATIONAL EST S.R.L.

NUME SOCIETATE DE AUDIT: S.C. INTER AUDIT S.R.L.

DEBITORI SI PLATI IN AVANS

SITUATIE LA 31 DECEMBRIE 2014

J1.1.1
4111-CLIENTI
RON

C
La 1 ianuarie 2014 2,467,677.37

Intrari 10,684,293.31
Iesiri 10,072,613.37
rj
Valoare la 31 decembrie 2014 3,079,357.31

Cont auditat -da/nu DA

Valoare auditata: 7,648,069.59

din rulaj debitor

% din total 71.58%

Scrisori de confirmare trimise-da/nu DA

Scrisori de confirmare primite da/nu DA

Valoare confirmata 7,657,069.59

Diferente 9,000

Explicatii
S-a inregistrat gresit o
factura, prin inversarea a
doua cifre
Ajustare 9000

Valoarea contabila neta initiala 3,079,357.31

Valoarea contabila neta corectata 3,088,357.31

C= cf. cu soldulde deschidere

rj= cf. cu registrul jurnal
 J1.1.2 J1.1.3
418-CLIENTI FACTURI DE
INTOCMIT 471-CH. IN AVANS ... TOTAL DEBITORI
RON RON RON

C C
-3,863.00 25,899.00 … 2,468,925.56

10,113,839.04 166,774.50 20,989,061.99

10,109,976.04 77,889.26 20,278,127.34
rj rj
0.00 114,784.24 … 3,179,860.21

DA DA

7,648,069.59 114,784.24 15,410,923.42

din rulaj debitor din sold

75.62% 100%

DA DA J10.1

DA DA J10.1

7,648,069.59 114,784.24

0.00 0.00
C4
NUME CLIENT DE AUDIT: S.C. FRAROM INTERNATIONAL EST S.R.L.
NUME SOCIETATE DE AUDIT: S.C. INTER AUDIT S.R.L.
DEBITORI SI PLATI IN AVANS

SITUATIE LA 31 DECEMBRIE 2014

J1.1.1.1 J1.1.1.2 J1.1.1.4 J1.1.1.5
4111-CLIENTI 4111-CLIENTI 4111-CLIENTI 4111-CLIENTI
CARREFOUR
VIVRE DECO AUCHAN ROMANIA KAUFLAND ROMANIA
ROMANIA
RON RON RON RON

C C C C
La 1 ianuarie 2014 1,229,346.90 71,408.91 347,303.63 165,366.80

Intrari 3,812,622.26 1,465,815.02 1,402,895.40 1,192,259.26

Iesiri 3,605,704.27 1,274,248.54 1,361,098.78 875,269.33
rj rj rj rj
Valoare la 31 decembrie 2014 1,436,264.89 262,975.39 389,100.25 482,356.73

Cont auditat -da/nu DA DA DA DA

Valoare auditata: 3,150,544.94 1,364,997.71 1,201,187.80 727,278.15

% din total 82.63% 93.12% 85.62% 61.00%

Scrisori de confirmare trimise-da/nu DA DA DA DA

Scrisori de confirmare primite da/nu DA DA DA DA

Valoare confirmata 3,159,544.94 1,364,997.71 1,201,187.80 727,278.15

Diferente 9,000.00 0 0 0

Explicatii
S-a inregistrat
gresit o factura,
prin inversarea a
doua cifre

Ajustare 9,000.00

Valoarea contabila neta initiala 1,436,264.89 262,975.39 389,100.25 482,356.73

Valoare contabila neta corectata 1,445,264.89 262,975.39 389,100.25 482,356.73

C= cf. cu soldulde deschidere

rj= cf. cu registrul jurnal
 J1.1.1

J1.1.1.6 J1.1.1.7 J1.1.1.8

4111-CLIENTI 4111-CLIENTI 4111-CLIENTI TOTAL CLIENTI
ROMANIA BRICOSTORE
PRAKTIKER ROMANIA
HYPERMARCHE ROMANIA
RON RON RON RON

C C C
196,848.13 222,543.27 439.56 2,467,677.37 J1.1

1,134,167.25 639,809.60 113,533.80 10,684,293.31 J1.1

1,141,413.94 770,035.96 22,171.20 10,072,613.37 J1.1
rj rj rj
189,601.44 92,316.91 91,802.16 3,079,357.31 J1.1

DA DA DA

730,970.79 396,681.95 76,408.25 7,648,069.59 7648069.59

64.45% 62.00% 67.30% 71.58%

DA DA DA
 DA DA DA

730,970.79 396,681.95 76,408.25 7,657,069.59

0 0 0 J1.1

J1.1

J1.1

189,601.44 92,316.91 91,802.16 J1.1

189,601.44 92,316.91 91,802.16
NUME CLIENT DE AUDIT: S.C. FRAROM INTERNATIONAL EST S.R.L.
NUME SOCIETATE DE AUDIT: S.C. INTER AUDIT S.R.L.
DEBITORI SI PLATI IN AVANS

SITUATIE LA 31 DECEMBRIE 2014

J1.1.2.1
418-CLIENTI FACTURI DE
INTOCMIT 1

CARREFOUR ROMANIA
RON

C
La 1 ianuarie 2014 0.00

Intrari 3,823,090.51
Iesiri 3,823,090.51
rj
Valoare la 31 decembrie 2014 0.00

Cont auditat -da/nu DA

Valoare auditata: 3,150,544.94

% din total rulaj 82.41%

Scrisori de confirmare trimise-da/nu DA

Scrisori de confirmare primite da/nu DA

Valoare confirmata 3,150,544.94

Diferente 0

Explicatii

Ajustare
Valoarea contabila neta initiala 0.00
Valoarea contabila neta initiala 0.00

C= cf. cu soldulde deschidere

rj= cf. cu registrul jurnal
 J1.1.2

J1.1.2.2 J1.1.2.3 J1.1.2.4

418-CLIENTI FACTURI DE 418-CLIENTI FACTURI DE 418-CLIENTI FACTURI DE
INTOCMIT 2 INTOCMIT3 INTOCMIT3

AUCHAN ROMANIA VIVRE DECO KAUFLAND ROMANIA

RON RON RON

C C C
0.00 0.00 0.00

1,439,013.30 1,275,607.16 1,193,375.26

1,439,013.30 1,275,607.16 1,193,375.26
rj rj rj
0.00 0.00 0.00

DA DA DA

1,364,997.71 1,201,187.80 727,278.15

94.86% 94.17% 60.94%

DA DA DA

DA DA DA

1,364,997.71 1,201,187.80 727,278.15

0 0 0
0.00 0.00 0.00
0.00 0.00 0.00
 J1.1.2.5 J1.1.2.6 J1.1.2.7
418-CLIENTI FACTURI DE 418-CLIENTI FACTURI DE 418-CLIENTI FACTURI DE
INTOCMIT3 INTOCMIT3 INTOCMIT3

ROMANIA HYPERMARCHE BRICOSTORE ROMANIA PRAKTIKER ROMANIA

RON RON RON

C C C
-3,863.00 0.00 0.00

1,189,132.42 640,143.68 115,155.00

1,185,269.42 640,143.68 115,155.00
rj rj rj
0.00 0.00 0.00

DA DA DA

730,970.79 396,681.95 76,408.25

61.47% 61.97% 66.35%

DA DA DA

DA DA DA

730,970.79 396,681.95 76,408.25

0 0 0
0.00 0.00 0.00
0.00 0.00 0.00
TOTAL CLIENTI
FACTURI DE
INTOCMIT

RON

-3,863.00 J1.1

10,113,839.04 J1.1
10,109,976.04 J1.1

0.00 J1.1

7,648,069.59

75.62%

J1.1

J1.1

J1.1
J1.1
NUME CLIENT DE AUDIT: S.C. FRAROM INTERNATIONAL EST S.R.L.
NUME SOCIETATE DE AUDIT: S.C. INTER AUDIT S.R.L. J1.1.3
DEBITORI SI PLATI IN AVANS

SITUATIE LA 31 DECEMBRIE 2014

J1.1.3
471-CH. IN AVANS TOTAL CH. IN AVANS
RON RON

C
La 1 ianuarie 2014 25,899.00 25,899.00

Intrari 166,774.50 166,774.50

Iesiri 77,889.26 77,889.26
rj
Valoare la 31 decembrie 2014 114,784.24 114,784.24

Cont auditat -da/nu DA

Valoare auditata: 114,784.24 114,784.24

% din total sold 100% 100%

Scrisori de confirmare trimise-da/nu DA

Scrisori de confirmare primite da/nu DA

Valoare confirmata 114,784.24

Diferente -

Explicatii

Ajustare

C= cf. cu soldulde deschidere

rj= cf. cu registrul jurnal
J1.1

J1.1
J1.1

J1.1

J1.1

J1.1

J1.1