Anexa 3.

Conturile contabile
Debit
Sold iniial 18 700

Total rulaj debit 0

Sold final 18 700
Debit

Total rulaj debit 0

Debit
Sold iniial 278 500
18) 6 000
Total rulaj debit 6 000
Sold final 284 500
Debit

Total rulaj debit 0

Debit
Sold iniial 12 800

Total rulaj debit 0

Sold final 12 800
Debit
Sold iniial 5 600
2) 45 000
19) 511
Total rulaj debit 45 511
Sold final 11 080

112 Imobilizri necorporale

Credit

Total rulaj credit 0

113 Amortizarea imobilizrilor necorporale

Sold iniial 490

Credit

Total rulaj credit 0

Sold final 490
123 Mijloace fixe

Credit

Total rulaj credit 0

124 Amortizarea mijloacelor fixe

Sold iniial 13 200

Credit

Total rulaj credit 0

Sold final 13 200
161 Creane pe termen lung

Credit

Total rulaj credit 0

211 Materiale
5) 40 031
Total rulaj credit 40 031

Credit

Debit
Sold iniial 2700

213 Obiecte de mic valoare i scurt durat

Total rulaj debit 0

Sold final 2700
Debit

Total rulaj credit 0

214 Uzura obiectelor de mic valoare i scurt durat

Sold iniial 450

Total rulaj debit 0

215 Producia n curs de execuie

Credit

1) 22 200

Total rulaj debit 31 350,3

Sold final
31 350,3
Debit
Sold iniial 16 700
9) 45 031

Total rulaj credit 22 200

216 Produse

Credit

10) 25 031

Total rulaj debit 45 031

Sold final 28 469

Debit
Sold iniial 54 000
11) 38 400

21) 8 231
Total rulaj credit 33 262

221 Creane comerciale

Credit

23) 38 400

Total rulaj debit 38 400

Sold final 54 000

Total rulaj debit 0

Credit

Total rulaj credit 0

Sold final 450

Debit
Sold iniial 22 200
27) 31 350,3

Debit

Credit

Total rulaj credit 38 400

222 Corecii (provizioane) la creane compromise

Sold iniial 400

Total rulaj credit 0

Sold final 400

Credit

Debit
Sold iniial 15 900

225 Creane ale bugetului

Total rulaj debit 0

Sold final
15 900

Total rulaj credit 0

Debit
Sold iniial 15 000
14) 1 031

226 Creane ale personalului

Credit

15) 961

25) 91

16) 70
25) 91
Total rulaj credit 1 122

Total rulaj debit 1 122

Sold final 15 000
Debit
Sold iniial 700
12) 4 031
16) 70
17) 1 231
20) 12 000
25) 91
Total rulaj debit 17 423
Sold final
4 939

Debit
Sold iniial 78 000
22) 9 031

Credit

241 Casa

Credit

13) 3 031
14) 1 031
22) 9 031
24) 91
Total rulaj credit 13 184

242 Conturi curente n moned naional

23) 38 400

Credit

6) 15 031
12) 4 031
17) 1 231

Total rulaj debit 47 431

Sold final 97 938
Debit
Sold iniial 21 000

Total rulaj debit 0

Sold final 21 000

26) 7 200
Total rulaj credit 27 493

243 Conturi curente n valut strin

Total rulaj credit 0

Credit

Debit

311 Capital social

Sold iniial 256 000

Total rulaj debit 0

Debit

Debit

Debit

Debit

Credit

Total rulaj credit 0

Sold final 16 380

332 Profit nerepartizat (pierdere neacoperit) ale anilor precedeni

Sold iniial 3 700

Total rulaj debit 0

Credit

Total rulaj credit 0

Sold final 16 800
323 Alte rezerve
Sold iniial 16 380

Total rulaj debit 0

Credit

Total rulaj credit 0

Sold final 26 000

322 Rezerve statutare

Sold iniial 16 800

Total rulaj debit 0

Credit

Total rulaj credit 0

Sold final 4 900
321 Capital de rezerv
Sold iniial 26 000

Total rulaj debit 0

Debit

Total rulaj credit 0

Sold final 256 000
312 Capital suplimentar
Sold iniial 4 900

Total rulaj debit 0

Credit

Total rulaj credit 0

Sold final 3 700

Credit

Debit

511 Credite bancare pe termen scurt

Sold iniial 18 000

Total rulaj debit 0

Total rulaj credit 0

Sold final 18 000

Debit

521 Datorii comerciale

Sold iniial 36 000
2) 54 000

6) 15 031
26) 7 200
Total rulaj debit 22 231

Debit
13) 3 031

Debit

Total rulaj debit 0

Debit
2) 9 000
18) 1 200
Total rulaj debit 10 200

Total rulaj debit 0

Credit

18) 7 200
Total rulaj credit 61 200
Sold final
74 969

531 Datorii fa de personal privind retribuirea muncii

Sold iniial 80 000
3) 4 031

Total rulaj debit 3 031

Debit

Credit

Credit

7) 3 031
Total rulaj credit 7 062
Sold final 84 031

533 Datorii privind asigurrile

Sold iniial 18 500
4) 1 088,37

Credit

8) 818,37
Total rulaj credit 1 906,74
Sold final 20 406,74
534 Datorii fa de buget
Sold iniial 19 000
11) 6 400

Credit

20) 2 000
Total rulaj credit 8 400
Sold final
17 200
538 Provizioane curente
Sold iniial 10 980

Total rulaj credit 0

Sold final 10 980

Credit

Debit

544 Alte datorii curente

Credit
Sold iniial 21 000

Total rulaj debit 0

Total rulaj credit 0

Sold final 21 000

Debit

811 Activitatea de baz

Sold iniial
9) 45 031

1)22 200
3) 4 031

Credit

27) 22 283,81

4) 1 088,37
5) 40 031
Total rulaj debit 67 286,81

Debit
28) 42 000
Total rulaj debit 42 000

Debit
28) 546
Total rulaj debit 546

Debit
Sold iniial
10) 25 031
21) 8 231
Total rulaj debit 33 262

Total rulaj credit 67 286,81

611 Venituri din vnzri

Sold iniial
11) 32 000

Credit

20) 10 000
Total rulaj credit 42 000

612 Alte venituri din activitatea operaional

Sold iniial
19) 511

Credit

25) 91
Total rulaj credit 546

711 Costul vnzrilor

29) 33 262
Total rulaj credit 33 262

Credit

Debit
Sold iniial
7) 3 031

713 Cheltuieli administrative

Credit

29) 3849,3

8) 818,3
Total rulaj debit 3 849,3

Debit
Sold iniial
15) 961

714 Alte cheltuieli din activitatea operaional

Credit

29) 1051

24) 91
Total rulaj debit 1051

Debit

Total rulaj credit 3849,3

Total rulaj credit 1051

333 Profit net (pierderea neta) al perioadei de gestiune

Sold iniial
30) 4 530,19

Total rulaj debit 0

Debit
29 a) 33 262
29 b) 3 849,3

Total rulaj credit 4 530,19

Sold final 4 530,19
351 Rezultatul financiar total
Sold iniial
28 a) 42 000
28 b) 546

29 c) 1051
30) 4 530,19
Total rulaj debit 42 692,49

Credit

Total rulaj credit 42 692,49

Credit