Documente Academic
Documente Profesional
Documente Cultură
Continutul operatiunii
economice Suma/lei Dt Ct
1 Am luat un credit bancar
Din contul curent s-a platit 112 (licenta 242(scade ,contul
2 pentru licenta 2000 creste) bancar )
112
Dt Ct
si 0
Rulaj 2,000 0
Sf 2,000
115
Dt Ct
si 450,000
Rulaj 0
Sf 450,000
123
Dt Ct
si 250,000
Rulaj 0
Sf 250,000
211
Dt Ct
si 0
Rulaj 15,000 10,000
Sf 5,000
215
Dt Ct
si 0 si
Rulaj 10,000 0 Rulaj
Sf 10,000 Sf
241
Dt Ct
si 0 si
Rulaj 20,000 0 Rulaj
Sf 20,000 Sf
242
Dt Ct
si 0 si
Rulaj 15,000 14,000 Rulaj
Sf 1,000 Sf
bilanțul contabil inițial
Activ Suma/lei Pasiv Suma/lei
311 capital
115 imobil 450,000 social 700,000
123 aragaz(mijloc fix) 55,000
123 automobil(mijloc fi 150,000
123 aparat de
cafea(mijloc) 45,000
Total Activ 700,000 Total Pasiv 700,000
Balanta de verificare
Sold initial Rulaj soldul final
Dt Ct Dt Ct Dt
112 imobilizari
necorporale 2,000 311 700,000
115 450,000 333 profit net 15,000
123 250,000 511 15,000
211 5,000 521 8,000
215 10,000 531 0
241 20,000
242 1,000
738,000 738,000
311 531
Dt Ct Dt Ct
0 700,000 si 0
Rulaj 5,000 5,000
700,000 Sf 0
511 711
Dt Dt Ct
0 si 0
15,000 Rulaj 5,000
15,000 Sf 5 000(exceptie)
521 832
Dt Ct Dt Ct
0 si 0
7,000 15,000 Rulaj 20,000
8,000 Sf 20,000
soldul final
Ct
700,000
15,000
8,000
0
20,000
743,000