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Debit Credit Debit Credit
Sid Sic
+ - - +
+ - - +
+ - - +
Rd Rc Rd Rc
TSD=Sid+Rd TSC=Rc TSD=Rd TSC=Sic+Rc
Sfd=TSD-TSC Sfc=TSC-TSD
Sau 0 Sau 0
Abrevieri
Si = sold initial
D = Debit
C= Credit
Sid=sold initial debitor
Sic=Sold initial creditor
Rd=rulaje debitoare (suma cresteri/descresteri)
Co
Rc=rulaje creditoare (suma cresteri/descresteri)
TSD=total sume debitoare nt
TSC=total sume creditorare de
Sfd=sold final debitor
Sfc=sold final creditor
ct D = ct C suma suma
Compus:
!! simbolul „%” inseamna URMATOARELE in contabilitate!
% = ct C Suma Suma
ct D Suma
ct D Suma
ct D Suma
ct D = % Suma Suma
ct C Suma
ct C Suma
ct C Suma
Complex:
% = % Suma Suma
ct D ct C Suma Suma
ct D ct C Suma Suma
ct D ct C Suma Suma
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