Professional Documents
Culture Documents
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..............................
....
U.M.
Cantitatea
Pretul unitar
(fara T.V.A)
-lei-
Valoarea
-lei-
Valoare
T.V.A
-lei-
5(3x4)
Nr
crt
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)
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.
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
Cauze diferene
Verificat
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) | | | | | | | | | | | | |
|
|
|
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|______________________________________________________________________________|
3. Balana de Verificare
______________________________________________________________________________
| Unitatea ................ |
BALAN DE VERIFICARE
|
|
|
la data de ..............
|
|___________________________|__________________________________________________|
|
|
|
Rulajele
|
Total sume
|
Soldurile
|
| Simbolul |
Denumirea
| lunii curente |
|
finale
|
|conturilor|
conturilor
|_________________|________________|_______|_______|
|
|
|
D
|
C
|
D
|
C
|
D
|
C
|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
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
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
-
Simpla
Ex. depunerea de numerar din casierie in contul de la banca
_________________________________
2000
2000
_________________________________
Compusa
Ex. Plata datoriei fata de un furnizor din casierie si din cont
_________________________________
4000
401 Furnizori
_________________________________
=
%
5121 Conturi la bnci in lei
2000
_________________________________
2000
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|
ntocmit,
|
Verificat,
|
TOTAL
|
|
|_____________________|_____________________|
|
|
|_____________________|_____________________|_____________|____________________|