&DS,2%,(&78/,0(72'$&217$%,/,7,,

2ELHFWXOFRQWDELOLW LL
&RQWDELOLWDWHD FD RULFH DOW WLLQ  SUH]LQW XQ RELHFW GH VWXGLX L R PHWRG SURSULH GH
cercetare. Contabilitatea a parcurs cu prioritate un GUXPGHODSUDFWLFODWHRULH, SHUIHF Lonndu-se
permanent n decursul timpului.
2ELHFWXO GH VWXGLX DO FRQWDELOLW LL UHSUH]LQW IHQRPHQHOH SH FDUH OH VWXGLD] $VWIHO SULPD
GHILQL LH D RELHFWXOXL FRQWDELOLW LL HVWH GDW GH SULQWHOH FRQWDELOLW LL FOXJUXO IUDQFLVFDQ Luca
Paciolo n cadruOOXFUULLLQWLWXODW6XPPDGHDULWWPHWLFDJHRPHWULDSURSRUWLRQLHWSURSRUWLRQDOLWD
DSUXW OD 9HQH LD vQ reprezentndWRWFHHDGXSSUHUHDQHJXVWRUXOXLvLDSDU LQHSHOXPHFD
DYHUHPRELOLLPRELOSUHFXPLWRDWHDIDFHULOHPDULLPUXQWHvn ordinea n care au avut loc.
Q]LOHOHQRDVWUHRELHFWXOFRQWDELOLW LLvOUHSUH]LQWpatrimoniulHQWLW LORUSDWULPRQLDOH
Patrimoniul UHSUH]LQW WRWDOLWDWHD EXQXULORU D YDORULORU HFRQRPLFH SH FDUH OH JHVWLRQHD] R
XQLWDWH SDWULPRQLDO SUHFXP L WRWDOLWDWHD GUHSWXULORU L REOLJD LLORU SH FDUH DFHDVWD L OH DVXP vQ
OHJWXUFXEXQXULOHSHFDUHOHSRVHG
6HSRDWHDSUHFLDFRELHFWXOFRQWDELOLW LLVHVWUXFWXUHD]SHGRXQLYHOXULLDQXPH
EXQXULOHLGUHSWXULOHWLWXODUXOXLGHSDWULPRQLX
REOLJD Lile titularului de patrimoniu.
3HQWUXDSXWHDILH[SULPDWHvQPRGXQLWDUEXQXULOHGUHSWXULOHLREOLJD LLOHFDHOHPHQWHFRPSRQHQWH
ale patrimoniului, trebuie evaluate, utiliznd astfel etalonul valoric.
%XQXULOH HFRQRPLFH IRUPHD] VXEVWDQ D PDWHULDO D SDWULPRQLXOXL (OH DX R IRUP FRQFUHW
QXPHUDU SURGXVH PUIXUL HWF DX XWLOLWDWH L YDORDUH 8WLOLWDWHD XQXL EXQ UHSUH]LQW FDSDFLWDWHD
DFHVWXLDGHDVDWLVIDFHRFHULQ SULQIRORVLUHDvQSURGXF LHVDXFRQVXP9DORDUHDEXQXOXLVHPDQLIHVW
prin transformarea acestuia n bani.
'UHSWXULOH L REOLJD LLOH SDWULPRQLDOH UHSUH]LQW UDSRUWXULOH GH SURSULHWDWH vQ FDGUXO FURUD VH
SURFXULJHVWLRQHD]EXQXULOH
(OHPHQWHOH SDWULPRQLDOH SRW IL FODVLILFDWH vQ IXQF LH GH FRQ LQXWXO PDWHULDO L GH VXUVHOH GH
proYHQLHQ vQ
mijloace economice;
surse economice;
procese economice.
1.1.1. Mijloacele economice
0LMORDFHOH HFRQRPLFH UHSUH]LQW WRWDOLWDWHD EXQXULORU L GUHSWXULORU XQLW LL SDWULPRQLDOH
QHFHVDUHGHVIXUULLXQHLDFWLYLW L'DWRULWPRELOLW LLPDULLDYLWH]HLPDULGHWUDQVIRUPDUHGLQWU-o
IRUPvQDOWDPLMORDFHOHHFRQRPLFHVXQWGHQXPLWHactive.
0LMORDFHOHHFRQRPLFHVDXDFWLYHOHSDWULPRQLDOHVHvPSDUWvQGRXPDULFDWHJRULLLDQXPH

$FWLYHLPRELOL]DWHVDXLPRELOL]UL

Active circulante sau mijloace circulante.
,$FWLYHOHLPRELOL]DWHVDXLPRELOL]ULOHUHSUH]LQWEXQXULOHQHFRUSRUDOHLFRUSRUDOHSUHFXP
LGUHSWXULOHXQLW LLSDWULPRQLDOHSHFDUHOHXWLOL]HD]RSHULRDGvQGHOXQJDWPDLPDUHGHXQDQVXE
DFHDVW IRUP vQ YHGHUHD UHDOL]ULL RELHFWXOXL GH DFWLYLWDWH (OH QX VH FRQVXP OD SULPD XWLOL]DUH
valoarea lor recuperndu-VHHDORQDWSULQLQFOXGHUHDvQFKHOWXLHOLOHPDLPXOWRUH[HUFL LLvQIXQF LHGH
GXUDWDGHIXQF LRQDUH
$FHVW SURFHV GH UHFXSHUDUH D YDORULL LPRELOL]ULORU SULQ LQFOXGHUHD HDORQDW vQ FKHOWXLHOL SRDUW
denumirea de amortizare.
$FWLYHOHLPRELOL]DWHFDUHVHUHJVHVFvQDFWLYXOELODQ XOXLFXSULQGGRDUEXQXULOHVDXGUHSWXULOH
UHDOH FH FRQVWLWXLH SURSULHWDWHD XQLW LL SDWULPRQLDOH %XQXULOH SH FDUH XQLWDWHD OH XWLOL]HD] GDU Qu i
DSDU LQQXILJXUHD]vQELODQ 
/DUkQGXOORUDFWLYHOHLPRELOL]DWHVHJUXSHD]vQ
3

 ,PRELOL]ULQHFRUSRUDOH
,PRELOL]ULFRUSRUDOH
,PRELOL]ULvQFXUV
,PRELOL]ULILQDQFLDUH
$FWLYHOHVDXLPRELOL]ULOHQHFRUSRUDOH sunt reprezentate de acele valRULFDUHVHXWLOL]HD]
SH R SHULRDG PDL PDUH GH XQ DQ FRQWULEXLQG GLUHFW VDX LQGLUHFW OD SURILWXO XQLW LL SDWULPRQLDOH
&DUDFWHULVWLFD GH ED] D ORU HVWH GDW GH IDSWXO F QX vPEUDF R IRUP FRQFUHW PDWHULDO GH DLFL
SURYHQLQGLGHQXPLUHDORU
n cadUXODFHVWHLFDWHJRULLVHFXSULQGXUPWRDUHOHHOHPHQWHSDWULPRQLDOH
Cheltuielile de constituire UHSUH]HQWDWH GH FKHOWXLHOLOH HIHFWXDWH OD vQILLQ DUHD VDX FX
RFD]LDPRGLILFULLDFWLYLW LLXQLW LLSDWULPRQLDOHFXPVXQW
WD[HGHvQVFULHUHLvQPDWULFXODUH;
FKHOWXLHOLOHSULYLQGHPLWHUHDLYkQ]DUHDGHDF LXQLLREOLJD LXQL
FKHOWXLHOL GH SXEOLFLWDWH L SURVSHFWDUH D SLH HL L DOWH FKHOWXLHOL VLPLODUH DIHUHQWH
vQILLQ ULL VDX PRGLILFULL DFWLYLW LL XQLW LL UHVSHFWLY &KHOWXLHOLOH GH FRQVWLWXLUH VH
amortizHD]vQWU-RSHULRDGGHFHOPXOWDQL
&KHOWXLHOL GH FHUFHWDUH L GH]YROWDUH cuprind cheltuielile efectuate de unitatea
SDWULPRQLDO SHQWUX UHDOL]DUHD XQRU OXFUUL VDX RELHFWLYH GH FHUFHWDUH DWULFW LQGLYLGXDOL]DWH
FDUHVSUH]LQWHJDUDQ LDRE LQHULLHILFLHQ HLVFRQWDWHvQXUPDDSOLFULLORUSHQWUXQHFHVLW LOH
SURSULLDOHXQLW LL&KHOWXLHOLOHGHDFHVWJHQVHDPRUWL]HD]vQWU-RSHULRDGGHFHOPXOWDQL
&RQFHVLXQLOH EUHYHWHOH L DOWH GUHSWXUL L YDORUL VLPLODUH sunt reprezentate de valoarea
bunurilor preluate cu acest titlu n patrimoniu, potrivit contractelor ncheiate.
ConcesiunileUHSUH]LQWGUHSWXOGHDXWLOL]DXQEXQDSDU LQkQGXQXLWHU vQWU-RSHULRDGGH
WLPSGHWHUPLQDWFRQWUDSODWUHGHYHQ $FHDVWFDWHJRULHGHLPRELOL]ULQHFRUSRUDOHQX
sHDPRUWL]HD]
Brevetele UHSUH]LQW WLWOXULOH HOLEHUDWH GH R LQVWLWX LH GH VWDW FRPSHWHQW SULQ FDUH VH
FRQILUP FDUDFWHUXO GH LQYHQ LH DO RELHFWXOXL VX L RIHU LQYHQWDWRUXOXL GUHSWXO H[FOXVLY
WHPSRUDUGHDXWLOL]DLQYHQ LD9DORDUHDORUVHDPRUWL]HD]SHSHULRDGDSUHY]XWvQFRQWUDFW
Q FDWHJRULD DOWRU GUHSWXUL L YDORUL VLPLODUH LQWU OLFHQ HOH, Know-how, PUFLOH GH
IDEULFLGHFRPHU , GUHSWXULOHGHSURSULHWDWHLQWHOHFWXDO (dreptul de autor, dreptul de
WUDGXFWRUHWF9DORDUHDORUVHDPRUWL]HD]SHSHULRDGDSUHY]XWvQFRQWUDFW
Fondul comercial UHSUH]LQW SDUWHD GLQ IRQGXO GH FRPHU  QHLQFOXV vQ YDORDUHD QHW D
FRPSRQHQWHORUDFHVWXLDGDUFDUHFRQWULEXLHODPHQ LQHUHDLGH]YROWDUHDSRWHQ LDOXOXLGHDFWLYLWDWH
DO XQLW LL SDWULPRQLDOH FXP VXQW YDGXO FRPHUFLDO FOLHQWHOD UHSXWD LD L DOWH HOHPHQWH 9DORDUHD
IRQGXOXLFRPHUFLDOHVHGHWHUPLQFDGLIHUHQ vQWUHYDORDUHDGHDSRUWVDXGHDFKL]L LHDIRQGXOXLGH
FRPHU LYDORDUHDQHWDHOHPHQWHORUGHDFWLYDGXVHvQSDWULPRQLXUHVSHFWLYDFKL]L LRQDte. Valoarea
IRQGXOXLFRPHUFLDOQXVHDPRUWL]HD]GHFkWGDFVHFRQVWDWRGHSUHFLHUHLUHYHUVLELODDFHVWXLD
$OWHLPRELOL]ULQHFRUSRUDOHFXSULQGvQVSHFLDOSURJUDPHOHLQIRUPDWLFHFUHDWHvQFDGUXOXQLW LL
VDX DFKL]L LRQDWH GH OD WHU L SHQWUX QHFHVLW L SURSULL VDX SHQWUX FRPHUFLDOL]DUH SUHFXP L DOWH
LPRELOL]ULQHFRUSRUDOH9DORDUHDDFHVWRUDVHDPRUWL]HD]vQIXQF LHGHGXUDWDSRVLELOGHXWLOL]DUH
IUDGHSLWUHLDQL
 $FWLYHOH VDX LPRELOL]ULOH FRUSRUDOH FXSULQG WHUHQXULOH L PLMORDFHOH IL[H GH LQXWH GH
XQLWDWHDSDWULPRQLDOSHRSHULRDGGHFHOSX LQXQDQ
TerenurileQXVHDPRUWL]HD]LFXSULQG
terenuri propriu-zise;
DPHQDMULGHWHUHQXUL
Mijloacele fixe sunt considerate ca fiind obiectul sau complexul de obiecte care se
XWLOL]HD]FDDWDUHLvQGHSOLQHWHvQGHSOLQHVFFXPXODWLYXUPWRDUHOHFRQGL LL
-DUHRYDORDUHPDLPDUHGHOHLFDUHVHUHDFWXDOL]HD]SHULRGLF
-DUHRGXUDWGHXWLOL]DUHPDLPDUHGHXQDQ
3RWULYLWOHJLLXUPULUHDPLMORDFHORUIL[HVHHIHFWXHD]SHXUPWRDUHOHJUupe:
4

1. &RQVWUXF LL
2. Echipamente tehnologice;
3. $SDUDWHLLQVWDOD LLGHPVXUDUHFRQWUROLUHJODUH
4. Mijloace de transport;
5. $QLPDOHLSODQWD LL
6. 0RELOLHU DSDUDWXU ELURWLF HFKLSDPHQWH GH SURWHF LH D YDORULORU XPDQH L PDWHULDOH L
alte active corporale.
'XUDWHOHQRUPDOHGHXWLOL]DUHDPLMORDFHORUIL[HVXQWSUHY]XWHGHDFHHDLKRWUkUH
$FWLYHOHVDXLPRELOL]ULOHvQFXUVUHSUH]LQWLQYHVWL LLOHQHWHUPLQDWHFDUHGXSILQDOL]DUHVH
UHJVHVF VXE IRUPD LPRELOL]ULORU FRUSRUDOH L PDL UDU FD LPRELOL]Ui necorporale. Deci, acestea
FXSULQGGRXFDWHJRULL
LPRELOL]ULQHFRUSRUDOHvQFXUV
LPRELOL]ULFRUSRUDOHvQFXUV
$FWLYHOHVDXLPRELOL]ULOHILQDQFLDUH constau n plasamentele realizate pe timp ndelungat,
FHOSX LQXQDQvQXUPDFURUDXQLWDWHDSDWULPRQLDORE LQHYHQLWXULILQDQFLDUHLDOWHDYDQWDMH
QFDWHJRULDLPRELOL]ULORUILQDQFLDUHVXQWLQFOXVH
Titlurile de participareVXQWFRQVWLWXLWHGLQWLWOXULGHYDORDUHVXEIRUPGHDF LXQLLSU L
VRFLDOHGH LQXWHGHRXQLWDWHSDWULPRQLDOvQFDSLWDOXODOWRUXQLW LSDWULPRQLDOHFDUHSHUPLW
XQLW LL GH LQWRDUH V H[HUFLWH XQ FRQWURO VDX LQIOXHQ  DVXSUD DFWLYLW LL XQLW LL HPLWHQWH
SUHFXPLRE LQHUHDXQRUYHQLWXULILQDQFLDUHVXEIRUPGHGLYLGHQGH
7LWOXULOHLPRELOL]DWHDOHDFWLYLW LLGHSRUWofoliuLDOWHLPRELOL]ULILQDQFLDUHVHUHIHU
OD DF LXQLOH REOLJD LXQLOH L SU LOH VRFLDOH GH LQXWH vQ FDSLWDOXODOWHLXQLW LSDWULPRQLDOHvQ
VFRSXO RE LQHULL XQRU YHQLWXUL ILQDQFLDUH VXE IRUP GH GLYLGHQGH VDX GREkQG IU
H[HUFLWDUHDXQHLLQIOXHQ HDVXSUDDFWLYLW LLXQLW LLHPLWHQWH
&UHDQ HOH LPRELOL]DWH UHSUH]LQW VXPHOH GH EDQL DFRUGDWH WHU LORU VXE IRUP GH
vPSUXPXWXULVDXJDUDQ LLQDFHDVWFDWHJRULHVHFXSULQGXUPWRDUHOHHOHPHQWHSDWULPRQLDOH
&UHDQ H OHJDWH GH SDUWLFLSD LL - UHSUH]LQW VXPHOH DFRUGDWH VXE IRUP GH
vPSUXPXW XQLW LORU SDWULPRQLDOH OD FDUH XQLWDWHD SDWULPRQLDO GH LQH WLWOXUL GH
participare;
mprumuturi pe termen lung -UHSUH]LQWVXPHOHDFRUGDWHWHU LORUFXDFHVWWLWOX
pentru care se primesc dobnzi;
$OWH FUHDQ H LPRELOL]Dte - FXSULQG JDUDQ LLOH L FDX LXQLOH GHSXVH GH XQLWDWHD
SDWULPRQLDOODWHU LSHQWUXJDUDQWDUHDEXQHLH[HFX LLDXQHLREOLJD LL
II. Activele circulante sau mijloacele circulante sunt reprezentate de mijloacele economice
FDUHSDUWLFLSODXQVLQJXUSURFHVGHSURGXF LHFRQVXPkQGX-se la prima utilizare.
QIXQF LHGHIRUPDGHH[LVWHQ DFWLYHOHFLUFXODQWHVHJUXSHD]vQ
1. Active circulante materiale sau stocuri;
2. Active circulante de trezorerie;
3. Active circulante n decontare.
1. Activele circulante materiale sau stocurile sunt definite n Regulamentul privind aplicarea Legii
FRQWDELOLW LLFDILLQGDQVDPEOXOEXQXULORULVHUYLFLLORUGLQFDGUXOXQLW LLSDWULPRQLDOHGHVWLQDWH
ILHDILYkQGXWHvQDFHHDLVWDUHVDXGXSSUHOXFUDUHDORUvQSURFHVXOGHSURGXF LH
fie a fi consumate la prima utilizare.
n categoria activelor circulante materiale sau stocurilor se cuprind:
Materiile prime UHSUH]LQW DFHOH VWRFXUL FDUH SDUWLFLS GLUHFW OD IDEULFDUHD SURGXVXOXL L VH
UHJVHVFLQWHJUDOVDXSDU LDOvQSURGXVXOILQLWILHvQVWDUHDORULQL LDOILHWUDQVIRUPDWPrincipalele
PDWHULL SULPH VXQW FDROLQXO vQ LQGXVWULD GH SRU HODQ ODPLQDWHOH VXE IRUP GH WDEOH L SURILOH vQ
LQGXVWULDFRQVWUXFWRDUHGHPDLQLILQDvQLQGXVWULDGHSDQLILFD LHHWF
Materialele consumabile UHSUH]LQW VWRFXULOH FDUH SDUWLFLS LQGLUHFW VDX DMXW OD SURFHVXO GH
IDEULFD LH VDX GH H[SORDWDUH IU D VH UHJVL GH UHJXO vQ SURGXVXO ILQLW 3ULQFLSDOHOH PDWHULDOH
consumabile sunt:
5

 Materialele auxiliare -VHDGDXJPDWHULHLSULPHvQVFRSXOGHa ajuta la transformarea ei,

FXPDUILFDWDOL]DWRULLvQLQGXVWULDFKLPLFGURMGLDvQLQGXVWULDGHSDQLILFD LHVDXvQVFRSXO
GHDFRQWULEXLODIDEULFDUHDSURGXVHORUILQLWHD DVXEVWDQ HOHGHOLSLWLGHYRSVLWvQLQGXVWULD
GH vQFO PLQWH VDX VXQW XWLODMH SHQWUX DVLJXUDUHD FRQGL LLORU QHFHVDUH GHVIXUULL vQ EXQH
FRQGL LLDDFWLYLW LLOXEULILDQ LPDWHULDOHGHFXU HQLHLvQWUH LQHUHHWF
Combustibilii iau parte direct sau indirect la procesele care au loc ntr-o unitate
SDWULPRQLDOQIXQF LHGHUROXOLGHVWLQD LDORUGHRVHELP
FRPEXVWLELOL WHKQRORJLFL FRFVXO IRORVLW vQ IXUQDOH SHQWUX D DMXWD OD WRSLUHD L
transformarea minereurilor, etc.;
FRPEXVWLELOLL HQHUJHWLFL SFXUD FUEXQHOH JD]XO PHWDQ FRQVXPDWH GH FWUH
cazanele de aburi, benzina, motorina etc.;
FRPEXVWLELOLL JRVSRGUHWL VXQW FRQVXPD L SHQWUX vQFO]LUHD L LOXPLQDWXO
ORFXULORUGHPXQFVDXSHQWUXDOWHQHYRLQHLQGXVWULDOH
Piesele de schimbVHUYHVFSHQWUXvQORFXLUHDXQRUFRPSRQHQWHDOHPDLQLORULXWLODMHORU
vQYHGHUHDUHSDUULLDFHVtora.
)XUDMHVHPLQ HLPDWHULDOHGHSODQWDW;
Materiale de ambalat;
Alte materiale consumabile - VH UHIHU OD LPSULPDWH L UHFKL]LWH GH ELURX PDWHULDOH
LQIRUPDWLFHPDWHULDOHSHQWUXvQWUH LQHUHDLFXU HQLDXQLW LLHWF
Obiectele de inventar sunt bunuULGHQDWXUDVWRFXULORUFDUHDXRYDORDUHPDLPLFGHOHL
LQGLIHUHQW GH GXUDWD ORU GH XWLOL]DUH VDX DX R GXUDW GH XWLOL]DUH PDL PLF GH XQ DQ LQGLIHUHQW GH
valoarea lor. Obiectele de inventar deservesc mai multe cicluri de exploatare, nu se amortizHD]FL
VH X]HD] WUHSWDW vQV GLQ FRQVLGHUHQWH GH RUGLQ SUDFWLF LPSXVH GH QHFHVLWDWHD VLPSOLILFULL
RSHUD LXQLORU GH HYLGHQ  D ORU VXQW LQFOXVH vQ FDGUXO VWRFXULORU L QX D LPRELOL]ULORU FRUSRUDOH
respectiv n cadrul mijloacelor fixe. Din categoria obiectelor de inventar fac parte: sculele,
PRELOLHUXO PUXQW XQHOWHOH HWF SUHFXP L EXQXULOH DVLPLODWH DFHVWRUD LQGLIHUHQW GH YDORDUHD VDX
GXUDWD DFHVWRUD HFKLSDPHQWXO GH SURWHF LH HFKLSDPHQWXO GH OXFUX GLVSR]LWLYHOH GH YHULILFDW FX
GHVWLQD LHVSHFLDOPDWUL HOHPRGHOHOH6'9-uri etc.
%DUDFDPHQWHOH L DPHQDMULOH SURYL]RULL VXQW EXQXUL DFKL]L LRQDWH VDX FRQIHF LRQDWH vQ
XQLW LOH SDWULPRQLDOH L VXQW XWLOL]DWH SHQWUX HIHFWXDUHD XQRU OXFUUL VDX SHQWUX SUHVWDUHD XQRU
VHUYLFLL EDUFL VFKHOH SRGH H vPSUHMPXLUL HWF 3ULQ GHPRQWDUHD ORU UH]XOW GLIHULWH EXQXUL FDUH
SRWILUHIRORVLWHVDXYDORULILFDWHFWUHWHU L
3URGXF LDvQFXUVGHH[HFX LHHVWHUHSUH]HQWDWGHPLMORDFHOHvQFXUVGHWUDQVIRUPDUHSURGXF LD
QHWHUPLQDW FDUH RFXS R SR]L LH LQWHUPHGLDU ILH vQWUH PDWHULD SULP L VHPLIDEULFDW ILH vQWUH
VHPLIDEULFDWLSURGXVXOILQLW
Semifabricatele VXQW UH]XOWDW DO SURGXF LHL FRUHVSXQ]WRDUH FDOLWDWLY GDU FDUH QX DX SDUFXUV
LQWHJUDOSURFHVXOGHSURGXF LHXUPkQGDILSUHOXFUDWHvQFRQWLQXDUHVDXYkQGXWHFWUHWHU L
Produsele finite sunt reprezentate de bunurile materiale care au parcurs toate fazele procesului
WHKQRORJLFFRUHVSXQGQRUPHORUGHFDOLWDWHDXIRVWUHFHS LRQDWHLGHSR]LWDWHODPDJD]LH
Produsele reziduale UHSUH]LQW UHEXWXULOH LGHHXULOH5HEXWXULOHSRWILGHILQLWLYHFkQGQXPDL
SRW IL DGXVH OD VWDGLXO GH SURGXV ILQLW VDX VHPLIDEULFDW VDX UHPDQLDELOH FkQG SULQ SUHOXFUUL
VXSOLPHQWDUHSRWILDGXVHODVWDGLXOGHSURGXVILQLWVDXVHPLIDEULFDW'HHXULOHVXQWUHFXSHUULOHGLQ
procHVXOGHSURGXF LH
6WRFXULOHDIODWHODWHU LUHSUH]LQWDFHOHVWRFXULFDUHGLQPRWLYHRELHFWLYHSUHOXFUDUHFXVWRGLH
FRQVLJQD LHQXVHDIOvQXQLWDWH
$QLPDOHOH L SVULOH UHSUH]LQW DQLPDOHOH L SVULOH QVFXWH VDX DFKL]L LRQDWH vQ YHGHUHD
FUHWHULLYL HLPLHLSRUFLHWFUHSURGXF LHLSURGXF LHLOkQODSWHEOQXULHWFvQJUULLSUHFXP
L FRORQLLOH GH DOELQH 1X VXQW FXSULQVH vQ DFHDVW FDWHJRULH DQLPDOHOH DGXOWH GH PXQF FDUH VXQW
incluse n cadrul mijloacelor fixe.
0UIXULOH sunt bunuriOHPDWHULDOHDFKL]L LRQDWHGHODWHU LvQYHGHUHDUHYkQ]ULLORUFDDWDUHVDX
IDEULFDWHvQXQLWDWHLWUHFXWHvQPDJD]LQXOSURSULXGHGHVIDFHUH
6

 Ambalajele sunt bunurile materiale folosite pentru protejarea altor bunuri pe timpul transportului
LDGHSR]LWULLVDXvQYHGHUHDYkQ]ULL/DUkQGXOORUVXQW
DPEDODMHGHFLUFXOD LHVDFLSXQJLFRQWDLQHUHUHFLSLHQ LVWLFOHERUFDQHHWF
DPEDODMH GH SURGXF LH FXWLL GH FRQVHUYH WXEXUL SHQWUX SDVW GH GLQ L IODFRDQH SHQWUX
parfumuri, fiole pentru medicamente etc.
Q IXQF LH GH YDORDUHD ORU L GH GXUDWD ORU GH XWLOL]DUH XQHOH DPEDODMH QX VXQW LQFOXVH vQ DFHDVW
FDWHJRULHFLvQFHDDPLMORDFHORUIL[HVDXvQFHDDRELHFWHORUGHLQYHQWDUGXSFD]
2. Activele de trezorerieVHUHIHUOD
Titlurile de plasament UHSUH]LQW DF LXQLOH L REOLJD LXQLOH DFKL]L LRQDWH GH XQLWDWH vQ YHGHUHD
YkQ]ULLODRYDORDUHPDLPDUH6SUHGHRVHELUHGHLPRELOL]ULOHILQDQFLDUHWLWOXULOHGHSODVDPHQWVXQW
GH LQXWHGHXQLWDWHDSDWULPRQLDOSHWHUPHQVFXUWFHOPXOWXQDQvQYHGHUHDUHDOL]ULLXQXLFkWLJ
GHWHUPLQDW FD GLIHUHQ  vQWUH SUH XO GH YkQ]DUH L SUH XO GH FXPSUDUH DO DFHVWRUD Q DFHDVW
categorie se cuprind:
DF LXQLOH SURSULL UVFXPSUDWH L GH LQXWH WHPSRUDU vQ YHGHUHD LQIOXHQ ULL FXUVXOXL OD
EXUVDUHGXFHULLFDSLWDOXOXLVRFLDOVDXvQYHGHUHDGLVWULEXLULLORUFWUHDVRFLD L
DF LXQLOH DOWRU XQLW L FXPSUDWH vQ YHGHUHD HIHFWXULL GH RSHUD LXQL VSHFXODWLYH SULQ
revnzare;
REOLJD LXQLOHHPLVHGHXQLWDWHLUVFXPSUDWHXOWHULRUvQYHGHUHDDPRUWL]ULL
REOLJD LXQLFXPSUDWHSHQWUXRE LQHUHDGHGREkQ]LvQVDXvQYHGHUHDUHYkQ]ULL
$FWLYHOHEQHWLVHUHJVHVFVXEXUPWRDUHOHIRUPH
CasaUHSUH]LQWQXPHUDUXOGLQFDVLHULDXQLW LLvQOHLVDXvQGHYL]HSHGHRSDUWHLDOWH
YDORUL SH GH DOW SDUWH Q FDWHJRULD DOWRU YDORUL VH FXSULQG WLPEUHOH ILVFDOH L SRWDOH
ELOHWHOHGHWUDWDPHQWLRGLKQWLFKHWHLELOHWHGHFOWRULH%&)-XUL%RQXUL&DQWLW L)L[H
etc.
&RQWXULOHFXUHQWHODEQFLFXSULQGGLVSRQLELOLW LOHEQHWLvQOHLVDXvQGHYL]HSVWUDWH
de unitate n cRQWXOGHODEDQF
Acreditivele UHSUH]LQW VXPHOH EQHWL SXVH OD GLVSR]L LD IXUQL]RUXOXL OD EDQFD XQGH
DFHVWDvLDUHGHVFKLVFRQWXO3HPVXUDOLYUULLEXQXULORUH[HFXWULLOXFUULORUVDXSUHVWULL
serviciilor, furnizorul poate intra n posesia sumelorFHLVHFXYLQ$OWIHOVSXVHOHUHSUH]LQW
PLMORDFHOH EQHWL UH]HUYDWH OD EDQF vQWU-XQ FRQW GLVWLQFW OD GLVSR]L LD IXUQL]RUXOXL
$FUHGLWLYHOHDXUROXOGHDJDUDQWDSODWDIXUQL]RUXOXLLUHFHS LDEXQXULORUODFXPSUWRU
Activele circulante n decontare UHSUH]LQW PLMORDFH HFRQRPLFH FH DSDU LQ XQLW LL GDU FDUH
PRPHQWDQQXVHDIOvQXQLWDWHDFHDVWDXUPULQGUHFXSHUDUHDORUvQDFHHDLIRUPVDXvQWU-RIRUP
WUDQVIRUPDW(OHFXSULQG
Avansurile acordate personalului UHSUH]LQW VXPHOH DFRUGDWH SHUVRQDOXlui salariat n
WLPSXOOXQLLXUPkQGDVHUH LQHGLQGUHSWXULOHFXYHQLWHDFHVWXLDILLQGGHQXPLWHLDYDQVXUL
chenzinale (chenzina I);
Avansurile de trezorerie UHSUH]LQW VXPHOH DFRUGDWH VDODULD LORU vQ YHGHUHD vQGHSOLQLULL
unor sarcini de serviciu, achizi LRQDUHD GH EXQXUL DFKLWDUHD XQRU OXFUUL VDX VHUYLFLL
GHSODVULvQLQWHUHVGHVHUYLFLX
$OWH FUHDQ H vQ OHJWXU FX SHUVRQDOXO UHSUH]LQW VXPHOH FH WUHEXLH vQFDVDWH GH OD
VDODULD LUHSUH]HQWkQGGHELWHGLQHFKLSDPHQWXOGHOXFUXOLSVXULLPSXWDWHDFHVWXLa, avansuri
de trezorerie nejustificate la termenul legal etc.;
&OLHQ LLUHSUH]LQWVXPHOHFHWUHEXLHvQFDVDWHGHODWHU LSHQWUXSURGXVHOHOLYUDWHOXFUULOH
H[HFXWDWHVDXVHUYLFLLOHSUHVWDWHDFHVWRUDGHXQLWDWHDSDWULPRQLDO
'HELWRULLGLYHULUHSUH]LQWVXPHOHFHWUHEXLHvQFDVDWHGHXQLWDWHGHODWHU LUHSUH]HQWkQG
FRQWUDYDORDUHDLPRELOL]ULORUYkQGXWHVDXSDJXEHORUDGXVHXQLW LLGHDFHWLD
TVA de recuperatUHSUH]LQWVXPHOHFHWUHEXLHvQFDVDWHGHXQLWDWHGHODEXJHWXOGHVWDW
FD GLIHUHQ  vQWUH 79$ DIHUHQW FXPSUULORU PDL PDUH L 79$ DIHUHQW YkQ]ULORU PDL
PLF
'HFRQWULOHFXDVRFLD LLSULYLQGFDSLWDOXOVHUHIHUODVXPHOHFHXUPHD]DILvQFDVDWH
7

GH OD DVRFLD L SHQWUX DSRUWXO DFHVWRUD OD FRQVWLWXLUHD VDX PDMRUDUHD FDSLWDOXOXL VRFLDO DO
XQLW ii patrimoniale.
1.1.2. Sursele economice
6XUVHOH HFRQRPLFH VXQW GHQXPLWH L pasive SDWULPRQLDOH L UHIOHFW VXUVHOH GH ILQDQ DUH DOH
PLMORDFHORUHFRQRPLFHDFWLYHORULGDWRULLOHXQLW LLSDWULPRQLDOH
3DVLYXOSDWULPRQLDOHVWHDOFWXLWGLQ
surse proprii;
surse mprumutate;
surse atrase.
I. Sursele proprii VXQW VXUVHOH FDUH DSDU LQ XQLW LL SDWULPRQLDOH ILLQG FRQVWLWXLWH GLQ XUPWRDUHOH
elemente patrimoniale:
a) Capital social -UHSUH]LQWVXUVDGHSURYHQLHQ DDSRUWXOXLDVRFLD LORUODFRQVWLWXLUHDXQLW LLVDX
ODPDMRUDUHDDFHVWXLD&DSLWDOXOVRFLDOSRDWHILLQWHUSUHWDWFDRGDWRULHID GHDVRFLD LSHQWUXDSRUWXO
acestora.
b) Primele legate de capital UHSUH]LQW GLIHUHQ D GLQWUH YDORDUHD GH DSRUW PDL PDUH L YDORDUHD
QRPLQDODDF LXQLORUVDXSU LORUVRFLDOHPDLPLF(OHVXQWGHVWLQDWHPDMRUULLFDSLWDOXOXLVRFLDO
VDXUH]HUYHORU6HGLVWLQJXUPWRDUHOHWLSXUL
SULPGHHPLVLXQH
SULPGHDSRUW
SULPGHIX]LXQH
c) Rezerve din reevaluare se folosesc pentru majorarea rezervelor sau capitalului social.
d) Rezervele VXQW VXUVH FRQVWLWXLWH GLQ SURILW VDX GLQ DOWH VXUVH L DX FD VFRS DFRSHULUHD XQRU
SLHUGHUL VDX PDMRUDUHD FDSLWDOXOXL VRFLDO DGLF UHSUH]LQW EHQHILFLL FDSLWDOL]DWH 6SUH GHRVHELUH GH
capital, rezervele nu sunt generatoare de dividende. Rezervele pot fi:
rezerve legale FDUH VXQW SUHY]XWH GH OHJH L VH FRQVWLWXLH GLQ SURILWXO EUXW vQ SURFHQW GH
PD[LPSkQVHDMXQJHODGLQFDSLWDOXOVRFLDO
rezerve statutare care se constituie din profitul net anual, conform prevederilor din statut
(act constitutiv);
alte rezerve care se constituie n mod facultativ din profitul net sau din alte surse (prime
OHJDWH GH FDSLWDO GLIHUHQ H GLQ UHHYDOXDUH IU D IL SUHY]XWH GH OHJH VDX VWDWXW (OH SRW IL
XWLOL]DWHvQPRGH[FHS LRQDOLSHQWUXDFRSHULUHDGLIHUHQ HORUGLQWUHSUH XOGHFXPSUDUHLFHO
GHvQUHJLVWUDUHDDF LXQLORUSURSULLUVFXPSUDWHSUHFXPLSHQWUXDFRUGDUHDGHGLYLGHQGHvQ
H[HUFL LLOHvQFDUHVHRE LQHSLHUGHUH
e) 5H]XOWDWXOH[HUFL LXOXLVHGHWHUPLQFDGLIHUHQ vQWUHYHQLWXULLFKHOWXLHOL&nd veniturile sunt
mai mari dect cheltuielile avem profitLDUvQVLWXD LDLQYHUVpierderi.
f) 6XEYHQ LLSHQWUXLQYHVWL LLUHSUH]LQWVXPHOHDORFDWHGHODEXJHWXOGHVWDWVDXRE LQXWHGHODDOWH
XQLW LLQWHUHVDWHvQYHGHUHDSURGXFHULLVDXSURFXUULLGHEXQXULGHQDWXUDLPRELOL]ULORUSUHFXPL
YDORDUHDLPRELOL]ULORUSULPLWHFXWLWOXJUDWXLWVDXFRQVWDWDWHSOXVODLQYHQWDULHUH
g) 3URYL]LRDQHSHQWUXULVFXULLFKHOWXLHOL sunt rezerve constituite pe seama cheltuielilor, destinate
acoperirii unor riscuri sau cheltuieli viitoare, posibile dar incerte.
II. Sursele mprumutateVHUHIHUvQVSHFLDOODFUHGLWHOHEDQFDUHLGREkQ]LOHDIHUHQWHDVWIHO
vPSUXPXWXUL GLQ HPLVLXQL GH REOLJD LXQL sau credite obligatare (vnzarea de
REOLJD LXQL
credite bancare pe termenOXQJLPHGLXSULPLWHGHODLQVWLWX LLEDQFDUHSHWHUPHQPDL
mare de un an;
GDWRULLOHJDWHGHSDUWLFLSD LLUHSUH]LQWVXPHOHvQFDVDWHGHODXQLW LOHSDWULPRQLDOHFDUH
GH LQWLWOXULGHSDUWLFLSDUHDOHXQLW LLSDWULPRQLDOHvQFDX]LFDUHWUHEXLHUHVWLWXite acestora
vQWHUPHQGHFHOSX LQXQDQ
DOWHvPSUXPXWXULLGDWRULLDVLPLODWHVHUHIHUODGHSR]LWHJDUDQ LLSULPLWHLDOWHGDWRULL
8

DVLPLODWHYDORDUHDFRQFHVLXQLORUSHWHUPHQGHFHOSX LQXQDQ

GREkQ]LOHDIHUHQWHvPSUXPXWXULORULGDWRULLORUDVLPLOate.
III. Sursele atrase GHQXPLWH L GDWRULL VDX REOLJD LL FDUH DSDU FD XUPDUH D H[LVWHQ HL XQRU GHFDODMH
vQWUH PRPHQWXO SULPLULL PDWHULDOHORU L SODWD IXUQL]RULORU vQWUH PRPHQWXO FDOFXOULL VDODULLORU L SODWD
DFHVWRUDD&$6LLPSR]LWHORULWD[HOor etc.
$VWIHOvQIXQF LHGHQDWXUDORUVXUVHOHDWUDVHSRWILID GHIXUQL]RULvQOHJWXUFXSHUVRQDOXOID GH
DVLJXUULOH VRFLDOH L SURWHF LD VRFLDO ID  GH EXJHWXO GH VWDW ID  GH DVRFLD L L ID  GH EXJHWHOH
speciale.
a) Sursele atrase sau daWRULLOHID GHIXUQL]RULVHXUPUHVFGLVWLQFWSHQWUXDFWLYLWDWHDFXUHQWL
SHQWUX FHD GH LQYHVWL LL ILLQG UHIOHFWDWH vQ FRQWDELOLWDWH FX DMXWRUXO HOHPHQWHORU SDWULPRQLDOH
)XUQL]RUL L )XUQL]RUL GH LPRELOL]UL $FHVWH GDWRULL VH FUHHD] GDWRULW IDSWXOXL F vQWUH
PRPHQWXO SULPLULL EXQXULORU H[HFXWULL OXFUULORU L SUHVWULL VHUYLFLLORU L PRPHQWXO GHFRQWULL
SO LLDFHVWRUREOLJD LLVHVFXUJFkWHYD]LOHvQFDUHXQLWDWHDDUHGDWRULHID GHIXUQL]RUL
E'DWRULLOHvQOHJWXUFXSHUVRQDOXO se refleFWvQFRQWDELOLWDWHFXDMXWRUXOXUPWRDUHORUHOHPHQWH
patrimoniale:
1. Personal - UHPXQHUD LL GDWRUDWH FDUH VH UHIHU OD VXPHOH FXYHQLWH SHUVRQDOXOXL
VDODULDWSHQWUXPXQFDSUHVWDW
2. Personal - ajutoare materiale datorateVHUHIHUODVXPHOHFXYHQLWHSHUVRQDOului
VDODULDWSHQWUXSHULRDGDvQFDUHVHDIOvQLQFDSDFLWDWHWHPSRUDUGHPXQFHWF
3. Participarea personalului la profit UHSUH]LQW GDWRULD XQLW LL ID  GH VDODULD L
reprezentnd sumele din profit cuvenite acestora;
4. Drepturi de personal neridicate se reIHU OD GUHSWXULOH EQHWL DOH VDODULD LORU
neridicate n termen legal (5 zile);
5. 5H LQHULGLQUHPXQHUD LLGDWRUDWHWHU LORUVHUHIHUODVXPHOHUH LQXWHGLQVDODULL
L DMXWRDUH PDWHULDOH FDUH VXQW GDWRUDWH WHU LORU UHSUH]HQWkQG UDWH FKLULL SHQVLL
alimentare etc.;
F'DWRULLOHID GHDVLJXUULOHVRFLDOHLSURWHF LDVRFLDO cuprind:
1. &RQWULEX LDXQLW LLODDVLJXUULOHVRFLDOH&$6 VHFDOFXOHD]SULQDSOLFDUHD
XQHL FRWH FXSULQV vQWUH - DVXSUD IRQGXOXL GH VDODULL vQ IXQF LH GH JUXSD GH
PXQF - grupa III, 27% - grupa II, 32% - grupa I).
2. &RQWULEX LD XQLW LL OD IRQGXO LQL LDO GH DVLJXUUL VRFLDOH GH VQWDWH se
FDOFXOHD]SULQDSOLFDUHDXQHLFRWHGHDVXSUDIRQGXOXLGHVDODULL
3. &RQWULEX LDSHUVRQDOXOXLODIRQGXOLQL LDOGHDVLJXUULVRFLDOHGHVQWDWH se
UH LQH GLQ LPSR]LWXO SH VDODULL FDOFXODW L VH GHWHUPLQ SULQ DSOLFDUHD XQHL FRWH GH
6,5% asupra veniturilor brute cuvenite.
4. &RQWULEX LD SHUVRQDOXOXL SHQWUX DVLJXUULOH VRFLDOH VH UH LQH GLQ GUHSWXULOH
EQHWL FXYHQLWH SHUVRQDOXOXL VDODULDW L VH GHWHUPLQ SULQ DSOLFDUHD FRWHL GH 
asupra veniturilor brute.
5. &RQWULEX LDXQLW LLODIRQGXOGHRPDMVHFDOFXOHD]SULQDSOLFDUHDFRWHLGH
asupra fondului de salarii.
6. &RQWULEX LDSHUVRQDOXOXLODIRQGXOGHRPDM UHSUH]LQW  GLQVDODULXOWDULIar
GHvQFDGUDUHLVHUH LQHGLQGUHSWXULOHEQHWLDOHSHUVRQDOXOXLVDODULDW
G'DWRULLID GHVWDWFXSULQGXUPWRDUHOHHOHPHQWHSDWULPRQLDOH
1. Impozitul pe profitVHGDWRUHD]GHXQLW LOHFDUHUHDOL]HD]SURILWXWLOL]kQGFRWD
de 16%.
2. Impozitul pe salariiVHUH LQHGLQGUHSWXULOHEQHWLDOHVDODULD LORUFDOFXOkQGX-se
prin aplicarea cotei unice de 16%.
3. 7D[D SH YDORDUHD DGXJDW GH SODW UHSUH]LQW GLIHUHQ D GLQWUH 79$ DIHUHQW
YkQ]ULORUPDLPDUHL79$DIHUHQWFXPSUULORUPDLPLF
4. Alte impozite, tD[H L YUVPLQWH DVLPLODWH UHIOHFW GDWRULLOH XQLW LL ID  GH
EXJHWXOGHVWDWLPSR]LWXOSHGLYLGHQGHDFFL]HOHLLPSR]LWXOSH L HLXOGLQSURGXF LD
LQWHUQ L SH JD]HOH QDWXUDOH SUHFXP L ID  GH EXJHWHOH ORFDOH WD[D DVXSUD
9

mijloacelor de transport aSDU LQkQG DJHQ LORU HFRQRPLFL LPSR]LWXO SH FOGLUL L SH
WHUHQXUL WD[D SHQWUX IRORVLUHD PLMORDFHORU GH SXEOLFLWDWH DILDM L UHFODP HWF 6H
FXSULQG DLFL L YUVPLQWHOH GLQ SURILWXO UHJLLORU DXWRQRPH GH LQWHUHV QD LRQDO OD
bugetul de stat), respectiv de interes local (la bugetele locale).
5. )RQGXULOH VSHFLDOH WD[HOH L YUVPLQWHOH DVLPLODWH UHIOHFW GDWRULLOH XQLW LL
ID  GH RUJDQLVPHOH SXEOLFH SULYLQG IRQGXO VSHFLDO SHQWUX VQWDWH IRQGXO VSHFLDO
SHQWUX GH]YROWDUHD L PRGHUQL]DUHD GUXPXULORU SXEOLFH IRQGXO VSHFLDO GH ULVF L
DFFLGHQWHIRQGXOGHSHQVLLLDVLJXUULVRFLDOHSHQWUXDJULFXOWRULHWF
H'DWRULLID GHDVRFLD LVHUHIHUvQVSHFLDOODGLYLGHQGHOHFXYHQLWHDVRFLD LORUHWF

1.1.3. Procesele economice

3HSDUFXUVXOGHVIXUULLDFWLYLW LLPLMORDFHOHHFRQRPLFHVHFRQVXPLVHUHSURGXF([SUHVLD
FRQVXPXOXL GH PLMORDFH HFRQRPLFH R UHSUH]LQW cheltuielile, iar expresia reproducerii mijloacelor
HFRQRPLFHRUHSUH]LQWveniturile.
3URFHVHOHHFRQRPLFHFXSULQGFKHOWXLHOLOHYHQLWXULOHLSURYizioanele pentru deprecieri.
$OWIHO VSXV FKHOWXLHOLOH UHSUH]LQW PRGXO GH FRQVXPDUH D UHVXUVHORU GH FWUH XQLWDWHD
SDWULPRQLDOvQYHGHUHDGHVIXUULLXQHLDFWLYLW L&KHOWXLHOLOHUHSUH]LQWVXPHOHSOWLWHVDXGHSOWLW
SHQWUX RE LQHUHD XQRU EXQXUL H[HFXWDUHD GH OXFUUL L SUHVWDUHD GH VHUYLFLL FXSULQ]kQG L FKHOWXLHOLOH
SULYLQGDPRUWL]DUHDLPRELOL]ULORULFHOHSULYLQGSURYL]LRDQHOH
Veniturile UHSUH]LQW VXPHOH FH UHYLQ XQXL DJHQW HFRQRPLF GH OD DOWH SHUVRDQH IL]LFH VDX
MXULGLFHFDXUPDUHDYkQ]ULLXQRUEXQXULSUHVWULLGHVHUYLFLLH[HFXWULLGHOXFUULSUHFXPLVXPHOH
UH]XOWDWHGLQDQXODUHDSURYL]LRDQHORUSHQWUXGHSUHFLHUL9HQLWXULOHDSDUFDXQUH]XOWDWDOHIHFWXULLXQRU
cheltuieli.
QIXQF LHGHDFWLYLWDWHDFDUHOHJHQHUHD]FKHOWXLHOLOHLYHQLWXULOHVHvPSDUWvQ
1) &KHOWXLHOL L YHQLWXUL GH H[SORDWDUH $FHVWHD DX OHJWXU GLUHFW FX UHDOL]DUHD RELHFWXOXL GH
DFWLYLWDWHSHQWUXFDUHDIRVWFRQVWLWXLWXQLWDWHDvQFDX]
QIXQF LHGHQDWXUDHFRQRPLFFKHOWXLHOLOHVHvPSDUWvQ
- cheltuieli FXPDWHULLSULPHPDWHULDOHLPUIXUL
-FKHOWXLHOLFXOXFUULOHLVHUYLFLLOHH[HFXWDWHGHWHU L
-FKHOWXLHOLFXDOWHVHUYLFLLH[HFXWDWHGHWHU L
-FKHOWXLHOLFXLPSR]LWHOHWD[HOHLYUVPLQWHOHDVLPLODWH
- cheltuieli cu personalul;
- alte cheltuielL GH H[SORDWDUH GRQD LL GHVSJXELUL DPHQ]L L SHQDOLW L GH SODW  YDORDUHD
QHDPRUWL]DWDLPRELOL]ULORUFHGDWH
QIXQF LHGHQDWXUDHFRQRPLFYHQLWXULOHVHvPSDUWvQ
-YHQLWXULGLQYkQ]ULGHSURGXVHPUIXULVHUYLFLLSUHVWDWHLGLQDOWHDFWLYLW L
-YHQLWXULGLQSURGXF LDVWRFDW
-YHQLWXULGLQSURGXF LDGHLPRELOL]UL
-YHQLWXULGLQVXEYHQ LLGHH[SORDWDUH
- DOWH YHQLWXUL GLQ H[SORDWDUH DPHQ]L L SHQDOLW L GH SULPLW UHVSHFWLY SUH XO GH YkQ]DUH DO
LPRELOL]ULORUFHGDWH
2) &KHOWXLHOL L YHQituri financiare $FHVWHD VXQW OHJDWH GH DFWLYLWDWHD ILQDQFLDU D XQLW LL
SDWULPRQLDOH FXP DU IL VSHFXODUHD OD EXUV D WLWOXULORU GH SODVDPHQW RVFLOD LL DOH FXUVXOXL YDOXWDU
GREkQ]LGHSODWVDXGHvQFDVDWVFRQWXULDFRUGDWHVDXRE LQXWHHWF
3) CheltuielL L YHQLWXUL H[WUDRUGLQDUH $FHVWHD QX DX OHJWXU FX UHDOL]DUHD RELHFWXOXL GH
DFWLYLWDWHDOXQLW LL6HUHIHUODSLHUGHULOHGDWRUDWHFDODPLW LORUQDWXUDOHLYHQLWXULGLQVXEYHQ LL
pentru evenimente extraordinare.
4) Cheltuieli cu impozitul pe profit.
n IXQF LH GH DFWLYLWDWHD FDUH OH JHQHUHD] GH H[SORDWDUH ILQDQFLDUH H[WUDRUGLQDUH VH LQFOXG L
FKHOWXLHOLOH SULYLQG DPRUWL]ULOH L FHOH SULYLQG SURYL]LRDQHOH FRQVWLWXLWH VDX PDMRUDWH UHVSHFWLY
10

veniturile privind provizioanele anulate sau diminuate.

1.2. Contabilitatea -GHILQLUHLVIHUGHDSOLFDUH
6LVWHPXO FRQWDELO XWLOL]DW vQ DUD QRDVWU DUH FD VXUV GH LQVSLUD LH att Directiva a IV-a a
8QLXQLL(XURSHQHFkWLVWDQGDUGHOHLQWHUQD LRQDOHGHFRQWDELOLWDWHSUHFXPLSDUWHDIRUPDODSODQXOXL
contabil francez.
&RQWDELOLWDWHD SRDWH IL DSUHFLDW FD FHO PDL LPSRUWDQW HOHPHQW DO VLVWHPXOXL LQIRUPD LRQDO DO
XQHLXQLW LHFRQRPLFH
3ULQFRQWDELOLWDWHVHFXQRDWHvQH[SUHVLHEQHDVFDWkWVWUXFWXUDDYHULLDJHQ LORUHFRQRPLFLFkW
L XWLOL]DUHD HILFLHQW D DFHVWHLD 'H DVHPHQHD VH RIHU FRQGXFHULL XQLW LL LQIRUPD LL RSHUDWLYH L GH
VLQWH]vQOHJWXUFXVWDUHDSDWULPRQLXOXLLJHVWLRQDUHDDFHVWXLD
Actualul sistem de contabilitate a fost astfel conceput nct organizarea de ansamblu a
FRQWDELOLW LLVHUHDOL]HD]SHGRXQLYHOXULVDXWUHSWHLQWHUFRUHODWHLDQXPHFRQWDELOLWDWHDILQDQFLDU
VDXJHQHUDOLFRQWDELOLWDWHDGHJHVWLXQHVDXPDQDJHULDO
&RQWDELOLWDWHD ILQDQFLDU DUH FDUDFWHU XQLWDU SHQWUX WR L DJHQ LL HFRQRPLFL LDU RELHFWXO VX
SULYHWHXUPULUHDFRQWUROXOLSUH]HQWDUHDILGHODSDWULPRQLXOXLvQWRWDOLWDWHDLVWUXFWXUDOLWDWHDVDD
VLWXD LHL ILQDQFLDUH L D UH]XOWDWXOXL H[HUFL LXOXL SULQ LQWHUPHGLXO GRFXPHQWHORU GH VLQWH] vQ VFRSXO
IXUQL]ULL LQIRUPD LLORU XWLOH DWkW SHQWUX QHFHVLW L SURSULL FkW L vQ UHOD LLOH FX DVRFLD LL VDX DF LRQDULL
FOLHQ LLIXUQL]RULLEQFLOHRUJDQHOHILVFDOHLDOWHSHUVRDQHMXULGLFHLIL]LFH
Q DFHVW VHQV FRQWDELOLWDWHD ILQDQFLDU EHQHILFLD] GH XQ SODQ GH FRQWXUL FODVHOH  - 7), de
LQVWUXF LXQL GH DSOLFDUH D DFHVWXLD GH VWUXFWXUD MXUQDOHORU GH vQUHJLVWUDUH HWF SUHFXP L GH VWUXFWXUD
OXFUULORUGHVLQWH]
Contabilitatea de gestiune DUH FD VFRS vQUHJLVWUDUHD RSHUD LLORU SULYLQG FROHFWDUHD L
UHSDUWL]DUHDFKHOWXLHOLORUSHGHVWLQD LLVHF LLID]HGHIDEULFD LHHWFGHFRQWDUHDSURGXF LHLSUHFXPL
FDOFXOXOFRVWXOXLHIHFWLYDOSURGXVHORUIDEULFDWHOXFUULORUH[HFXWDWHLDVHUYLFLLORUSUHVWDWHLLPSOLFLW
DOSURGXF LHLvQFXUV
Sfera de aplicareDFRQWDELOLW LLHVWHSUHFL]DWvQSULPDSDUWHDRegulamentului de aplicare a
/HJLLFRQWDELOLW LL
$VWIHO VH GHOLPLWHD] FD HQWLW L SDWULPRQLDOH L GHFL VH vQFDGUHD] vQ VIHUD GH DF LXQH D
RELHFWXOXL FRQWDELOLW LL UHJLLOH DXWRQRPH VRFLHW LOH FRPHUFLDOH LQVWLWX LLOH SXEOLFH VRFLHW LOH
agricole; RUJDQL]D LLOH FRRSHUD LHL GH FRQVXP L GH FUHGLW %DQFD 1D LRQDO D 5RPkQLHL L VRFLHW LOH
EDQFDUH XQLW LOH GH DVLJXUUL VRFLDOH DOWHOH GHFkW FHOH GH VWDW DVRFLD LLOH IXQGD LLOH VLQGLFDWHOH
XQLW LOHGHFXOWLDOWHRUJDQL]D LLREWHWLSUHFXPL celelalte persoane care au dobndit personalitate
MXULGLFGHQXPLWHXQLW LSDWULPRQLDOH.
1R LXQLJHQHUDOHSULYLQGPHWRGDFRQWDELOLW LL
&RQWDELOLWDWHD FD GLVFLSOLQ WLLQ LILF DUH QX QXPDL XQ RELHFW SURSULX GH FHUFHWDUH FL L R
PHWRGSURSULHSULQFDUHvLVWXGLD]RELHFWXOHLGHVWXGLXSDWULPRQLXO
1R LXQHDGHPHWRGHVWHGHRULJLQHJUHDFLSURYLQHGHODPHWDFDUHvQVHDPQVXFFHVLXQH
VFKLPEDUHLKRGRVFDUHUHSUH]LQWGUXP&HOHGRXQR LXQLXQLWHvQPHWRGRVVHSRWWUDGXFe
vQGUXPSHFDUHGXSFDUHWUHEXLHVPHDUJSHQWUXDDMXQJHODXQDQXPLWUH]XOWDWVFRSDGHYU
QWUHRELHFWXOLPHWRGDXQHLWLLQ HH[LVWRVWUkQVLQWHUGHSHQGHQ LFRQGL LRQDUHvQVHQVXOF
RELHFWXODUDWFHWUHEXLHVWXGLDWLDUPHWRGDLQGLFcum trebuie studiat.
0HWRGD LQGLF PRGXO GH VWXGLX GH FHUFHWDUH GH FXQRDWHUH D RELHFWXOXL FRQWDELOLW LL L GH
realizare a obiectivelor acesteia.
0HWRGD FRQWDELOLW LL HVWH FRQVWLWXLW GLQWU-XQ VLVWHP ORJLF GH FRQYHQ LL SULQFLSLL SURFHGHH L
instrumente folosite pentru realizarea obiectului ei de studiu.
'DW ILLQG FRPSOH[LWDWHD RELHFWXOXL GH VWXGLX DO FRQWDELOLW LL PHWRGD DFHVWHLD UHXQHWH PDL
multe procedee tehnice de lucru, ntr-RFRQFHS LHWLLQ LILFGHVSUHIHQRPHQHOHVWXGLDWH
Deci, nu trebXLH FRQIXQGDW PHWRGD FX SURFHGHXO GH VWXGLX GHRDUHFH PHWRGD vQ DFFHS LXQHD
11

ODUJHVWHRFDOHUD LRQDOGHXUPDWSHQWUXDWLQJHUHDXQXLVFRSLDUSURFHGHXOHVWHPDQLHUDGHDDWLQJH
un anume scop.
$OWIHO VSXV PHWRGD FRQWDELOLW LL DUDW FXPWUHEXLHVWXGLDte componentele obiectului acesteia,
SULYLWHVXEDVSHFWYDORULFGLQSXQFWGHYHGHUHDOH[LVWHQ HLLDOPLFULLORU
(D VH FRQFUHWL]HD] vQ SULQFLSLLOH GXEOHL UHSUH]HQWUL L GXEOHL vQUHJLVWUUL UHDOL]kQGX-se cu
DMXWRUXOXQXLDQVDPEOXGHSURFHGHHLLQVWUXPHQWHLQWHUGHSHQGHQWHFDUHVHFRQGL LRQHD]UHFLSURF
3ULQFLSLXOGXEOHLUHSUH]HQWULDUHRLPSRUWDQ IXQGDPHQWDOJXYHUQkQGDWkWRELHFWXOFkWL
PHWRGDFRQWDELOLW LL(OVWODED]DvQWUHJXOXLSURFHVGHFXQRDWHUHLvQVXLUHDFRQWDELOLW LLvQSDUWLG
GXEO
7UVWXUDGHED]FDUHGHWHUPLQFRQ LQXWXOPHWRGHLFRQWDELOLW LLSUHFXPLXQXOGLQFHOHPDL
LPSRUWDQW SULQFLSLL DOH PHWRGHL FRQWDELOLW LL HVWH dubla reprezentare D VWULL L PLFULL IRQGXULORU
DJHQWXOXLHFRQRPLFDWkWVXEDVSHFWXOFRQ LQXWXOXLVDXDOFRPSRQHQ HLFkWLDOVXUVHORUGHSURYHQLHQ 
$VWIHOFRQIRUPSULQFLSLXOXLGXEOHLUHSUH]HQWULvQWUHPLMORDFHOHHFRQRPLFHLVXUVHOHDFHVWRUD
H[LVWHJDOLWDWHDFDUHVHSRDWHH[SULPDDVWIHO
Mijloace economice = Surse economice
$FHDVW HFXD LH HVWH FXQRVFXW GUHSW ecua LD GXEOHL UHSUH]HQWUL GH FWUH OLWHUDWXUD GH
VSHFLDOLWDWHFRQWDELO
QFRQFOX]LHvQWLPSXOPLFULLLWUDQVIRUPULLORUIRQGXULOHDJHQWXOXLHFRQRPLFVXQWSULYLWH
VXE GXEOXO ORU DVSHFW DO GHVWLQD LHL HFRQRPLFH L DO VXUVHORU GH SURFXUDUH DVSHFWH FDUH VH UHIOHFW
FRQFRPLWHQWFDXQUDSRUWGHHFKLYDOHQ vQWUHGRLWHUPHQLXQXOFDUHHYLGHQ LD]PLMORDFHOHHFRQRPLFH
LDUFHOODOWH[SULPVXUVHOHHFRQRPLFH
'XEOD UHSUH]HQWDUH D SDWULPRQLXOXL DVLJXU XQ HFKLOLEUX SHUPDQHQW vQWUH PULPHD DFWLYHORU
patrimoQLDOH L PULPHD SDVLYHORU SDWULPRQLDOH DVLJXUkQG HJDOLWDWHD ELODQ LHU 7RWDO DFWLYH  7RWDO
pasive).
3ULQFLSLXO GXEOHL vQUHJLVWUUL DUH vQ YHGHUH IDSWXO F RULFH RSHUD LXQH HFRQRPLF FUHD] XQ
UDSRUW YDORULF GH HFKLYDOHQ  vQWUH LQWUUL L LHLUL vQWUH PLMORDFH L UHVXUVH 'H DVHPHQHD GXEOD
vQUHJLVWUDUHDVLJXUUDSRUWXULGHHFKLOLEUXvQWUHYHQLWXULFKHOWXLHOLLUH]XOWDWHVDXvQWUHVWRFXULOHLQL LDOH
LLQWUULSHGHRSDUWHLLHLULLVWRFXULOHILQDOHSHGHDOWSDUWH
Dubla nregistrare, ca pULQFLSLXVSHFLILFDOPHWRGHLFRQWDELOLW LLFRQVWvQUHIOHFWDUHDILHFUHL
RSHUD LXQL HFRQRPLFR-ILQDQFLDUH SULYLQG H[LVWHQWXO L PLFDUHD PLMORDFHORU HFRQRPLFH GXS
FRPSRQHQ DORULDH[LVWHQWXOXLLPLFULLVXUVHORUFRQFRPLWHQWLFXDFHHDLVXPvQFHOSX LQGRX
conturi.
$WkWGXEODUHSUH]HQWDUHFkWLGXEODvQUHJLVWUDUHFDWUVWXULHVHQ LDOHDOHPHWRGHLFRQWDELOLW LL
VXQWVSHFLILFHQXPDLDFHVWHLDIUDPDLILIRORVLWHGHDOWHGLVFLSOLQHHFRQRPLFH
3ULQ GXEOD vQUHJLVWUDUH ILHFDUH RSHUD LXQH HVWH vQUHJLVWUDW vQ GHELWXO XQXL FRQW L vQ FUHGLWXO
XQXLDVDXPDLPXOWRUFRQWXULVDXLQYHUVvQIXQF LHGHQDWXUDRSHUD LHLHFRQRPLFHUHVSHFWLYH
3ULQGXEODvQUHJLVWUDUHVHDVLJXUHJDOLWDWHDvQWUHVXPHOHvQUHJLVWUDWHSHGHELWLFHOHvQUHJLVWUDWH
pe cUHGLWILHFHVWHYRUEDGHRIRUPXOVLPSOILHFHVWHYRUEDGHRIRUPXOFRQWDELOFRPSXV
(FXD LDGXEOHLvQUHJLVWUULFXQRVFXWvQOLWHUDWXUDGHVSHFLDOLWDWHHVWHXUPWRDUHD
Debit = Credit
7UHEXLH VXEOLQLDW IDSWXO F HODERUDUHD LQWURGXFHUHD L XWLOL]DUHD GXEOHL vQUHJLVWUUL L GXEOHL
UHSUH]HQWUL vQ WHRULD L SUDFWLFD FRQWDELO DX FRQVWLWXLW XQ SDV KRWUkWRU vQ GH]YROWDUHD FRQWDELOLW LL
ridicnd-RGHODUDQJXOGHWHKQLFODFHOGHWLLQ 
'DWRULWLPSRUWDQ HLH[WUDRUGLQDUHDSULQFLSLLORUGXEOHLUHSUH]HQWULLGXEOHLvQUHJLVWUULUH]XOW
FSULQLQWHUPHGLXOORUFRQWDELOLWDWHDHVWHRWLLQ HFRQRPLFFRQFUHWFDUHDUHXLWVGRYHGHDVFV
H[SHULPHQWH]HLVXWLOL]H]HvQSUDFWLFDGH]LFX]LWHRULLOHHFRQRPLHLSROLWLFHFHHDFHL-a conferit un
loc speciDOLRLPSRUWDQ GHRVHELWvQUkQGXOWLLQ HORUHFRQRPLFHLH[SOLFGHFHFRQWDELOLWDWHDDIRVW
XQD GLQ SULPHOH GLVFLSOLQH FX FDUDFWHU SUDFWLF LQWURGXVH vQ JHVWLRQDUHD L FRQGXFHUHD XQLW LORU
patrimoniale.
12

'XEOD vQUHJLVWUDUH HVWH L R FRQVHFLQ  D GXEOHL UHSUH]HQWUL GHRDUHFH SH ID]HOH FLUFXLWXOXL
HFRQRPLF vQ WLPSXO PLFULL L WUDQVIRUPULL HOHPHQWHORU SDWULPRQLDOH DFHVWHD VXQW WUDWDWH WRW VXE
GXEOXDVSHFWDOGHVWLQD LHLORULDOUHVXUVHORUGHSURFXUDUH
3URFHGHHOHPHWRGHLFRQWDELOLW LL
Prin procedeu VH vQ HOHJH PRGXO GH HIHFWXDUH D XQHL OXFUUL PRGDOLWDWHD PDQLHUD IHOXO GH D
proceda.
Instrumentul HVWHXQDSDUDWRXQHDOWFXDMXWRUXOFUHLDVHHIHFWXHD]RDQXPLWRSHUD LH
'HFL SURFHGHXO VH UHIHU OD ODWXUD SUDFWLF D SURFHVXOXL FRJnitiv, reprezentnd modalitatea
SUDFWLF GH UHDOL]DUH D LQWHQ LHL WHRUHWLFH VWDELOLW SULQ PHWRG vQ SURFHVXO GH FXQRDWHUH D RELHFWXOXL
FHUFHWDWLDULQVWUXPHQWXOLQGLFPLMORFXOFXDMXWRUXOFUXLDVHUHDOL]HD]SURFHGHXOUHVSHFWLY
2DOWWUVWXUVSHFLILFPHWRGHLFRQWDELOLW LLGHWHUPLQDWGHSDUWLFXODULWDWHDRELHFWXOXLVXGH
VWXGLXFRQVWvQIRORVLUHDXQRUSURFHGHHFDUHVSHUPLWvQUHJLVWUDUHDQXPHULFLFLIULFDH[LVWHQ HLL
PLFULLSDWULPRQLXOXLvQH[SUHVLHYDORULF
0HWRGDFRQWDELOLW LLDSDUHFDRvPELQDUHDSURFHGHHORUVSHFLILFHSULQFDUHVHH[SULPPRGXOGH
UHDOL]DUHDOXFUULORULDUPLMORDFHOHUHSUH]LQWLQVWUXPHQWHOHFXDMXWRUXOFURUDVHUHDOL]HD]GLIHULWHOH
OXFUUL
)RORVLUHDXQRUSURFHGHHVSHFLILFHPHWRGHLFRQWDELOLW LLSHUPLWHUHIOHFWDUHDFRQFRPLWHQWDWkWD
ODWXULL FDQWLWDWLYH FkW L D FHOHL FDOLWDWLYH D RELHFWXOXL HL GH VWXGLX FXQRDWHUHD DQDOLWLF D VWULL L
PLFULL WXWXURU RELHFWHORU SDWULPRQLDOH LDU SULQ JUXSDUHD L VLVWHPDWL]DUHD GDWHORU FRQWDELOH RIHU R
privire de ansamblu asupra patrimoniului agentului economic.
3URFHGHHOHIRORVLWHGHPHWRGDFRQWDELOLW LLVHvPSDUWvQWUHLFDWHJRULLLDQXPH
 3URFHGHHOH FRPXQH WXWXURU WLLQ HORU VXQW REVHUYD LD UD LRQDPHQWXO FRPSDUD LD
clasificarea, analiza, sinteza etc.
2EVHUYD LD HVWH ID]D LQL LDO GH FHUFHWDUH D RELHFWXOXL GH VWXGLX DO RULFUHL WLLQ H L
FRQWDELOLWDWHDFDWLLQ IRORVHWHSURFHGHXOREVHUYD LHLSHQWUXFXQRDWHUHDRSHUD LLORUHFRQRPLFHFDUH
se pot exprima valoric.
0HWRGD FRQWDELOLW LL IRORVHWH UD LRQDPHQWXO DD vQFkW SH ED]D XQRUMXGHF LORJLFHSRUQLQG
GH OD UHSUH]HQWDUHD PLFULORU GH YDORUL HFRQRPLFH FDUH DX ORF vQ SDWULPRQLXO XQLW LL V VH VMXQJ OD
concluzii noi care permit stabilirea cu exactitate a modului de reflectare a acestora cu ajutorul
GLIHULWHORU VDOH SURFHGHH 'H H[HPSOX SH ED]D UD LRQDPHQWXOXL V-D DMXQV OD FRQFOX]LD F DFWLYXO HVWH
HJDOFXSDVLYXOGHRDUHFHvQWUHEXQXULOHHFRQRPLFHSHGHRSDUWHLGUHSWXULOHLREOLJD LLOHFDUHGHFXUJ
GLQDFHVWHDSHGHDOWSDUWHH[LVWHJDOLWDWHILLQGYRUEDGHDFHODLSDWULPRQLXSULYLWVXEGXEOXDVSHFW
DOGHVWLQD LHLLDOVXUVHORUGHILQDQ DUH'HDVHPHQHDSHED]DUD LRQDPHQWXOXLV-DXVWDELOLWLQIOXHQ HOH
SHFDUHOHSURGXFRSHUD LLOHHFRQRPLFHLILQDQFLDUHDVXSUDDFWLYXOXLLSDVLYXOXLXQLW LLSDWULPRQLDOH
UHJXOLOHGHIXQF LRQDUHDFRQWXULORUHWF
&RPSDUD LD VH IRORVHWH GH PHWRGD FRQWDELOLW LL DOWXUkQG GRX VDX PDL PXOWH HOHPHQWH
SDWULPRQLDOHH[SULPDELOHYDORULFvQYHGHUHDVWDELOLULLDVHPQULORULGHRVHELULORUGLQWUHHOHSHQWUu ca
SH DFHDVW ED] V VH WUDJ FRQFOX]LL VDX V VH IL[H]H DQXPLWH QR LXQL HWF 'H H[HPSOX VH FRPSDU
YHQLWXULOHFXFKHOWXLHOLOHSHQWUXDVWDELOLUH]XOWDWHOHILQDOHSURILWVDXSLHUGHUHVHFRPSDUDFWLYXOFX
REOLJD LLOHSHQWUXDVWDELOLSDWULPRQLXOQHt etc.
ClasificareaVHUHIHUODvPSU LUHDUHSDUWL]DUHDSHFODVHVDXvQWU-RDQXPLWRUGLQHDRELHFWHORU
vQ UDSRUW GH DVHPQULOH L GHRVHELULOH GLQWUH HOH 3H ED]D DVHPQULORU RELHFWHOH VH vQFDGUHD] vQ
DFHHDL FODV LDU SH ED]D GHRVHELULORU HOH VH UHSDUWL]HD] vQ FODVH GLIHULWH 0HWRGD FRQWDELOLW LL
IRORVHWH FODVLILFDUHD SHQWUX VWXGLHUHD UD LRQDO D SDWULPRQLXOXL XQLW LORU SDWULPRQLDOH UHVSHFWLY D
EXQXULORU HFRQRPLFH PLMORDFHORU HFRQRPLFH D VXUVHORU GH ILQDQ DUH D FKHOWXLHOLORU L YHQLWXULORU a
HYDOXULLGRFXPHQWHORUHWF
AnalizaUHSUH]LQWXQSURFHGHXWLLQ LILFGHFHUFHWDUHDXQXLvQWUHJDXQXLIHQRPHQED]DWSH
H[DPLQDUHDVWXGLHUHDVLVWHPDWLFDILHFUXLHOHPHQWFRPSRQHQWvQSDUWH$QDOL]DDUHXQFkPSODUJGH
aplicare n contabilitate.$VWIHODQDOL]DFRQWDELOHVWHIRORVLWSHQWUXvQUHJLVWUDUHDFRUHFWDRSHUD LLORU
HFRQRPLFHLILQDQFLDUHDQDOL]DELODQ XOXLSHQWUXVWDELOLUHDVLWXD LHLHFRQRPLFHLILQDQFLDUHDXQLW LL
13

a cauzelor care au determinat-R L D GHFL]LLORU FH XUPHD] D VH DGRSWD DQDOL]D FRQWXOXL GH SURILW L
SLHUGHUHSHQWUXFXQRDWHUHDYHQLWXULORULFKHOWXLHOLORUXQLW LLHWF
Sinteza VH ED]HD] SH WUHFHUHD GH OD SDUWLFXODU OD JHQHUDO GH OD VLPSOX OD FRPSOH[ SHQWUX D
DMXQJHODJHQHUDOL]DUH$VWIHOPHWRGDFRQWDELOLW LLIRORVHWHVLQWH]DODJUXSDUHDLFHQWUDOL]DUHDGDWHORU
SHQWUX D OHIDFHGLQFHvQPDLVLQWHWLFHvQVFRSXOJHQHUDOL]ULLFRQFOX]LLORUFHVHGHVSULQGGLQDQDOL]D
acestora.
3URFHGHHOHVSHFLILFHPHWRGHLFRQWDELOLW LLVXQWELODQ XOFRQWXOLEDODQ DGH verificare.
%LODQ XO FRQWDELO HVWH FHO PDL UHSUH]HQWDWLY SURFHGHX DO PHWRGHL FRQWDELOLW LL FDUH DUH
FDSDFLWDWHDGHDSUH]HQWDODXQPRPHQWGDWvQH[SUHVLHEQHDVFSDWULPRQLXOXQXLDJHQWHFRQRPLF
DWkW VXE DVSHFWXO GHVWLQD LHL FkW L DO VXUVHORU GH SURYHQLHQ  VDX GH FRQVWLWXLUH 'HFL ELODQ XO HVWH
SURFHGHXO PHWRGHL FRQWDELOLW LL SULQ FDUH VH vQISWXLHWH GXEOD UHSUH]HQWDUH D VLWXD LHL XQLW LORU
SDWULPRQLDOHLDUH]XOWDWHORURE LQXWH
3ULQDFHVWSURFHGHXFRQWDELOLWDWHDDVLJXUJHQHUDOL]DUHDGDWHlor pe trepte distincte ale economiei
QD LRQDOHSHQWUXILHFDUHYHULJRUJDQL]DWRULF
$FHVWD IXUQL]HD] QXPDL GDWH JHQHUDOH VLQWHWLFH UH]XOWDWH GLQ FHQWUDOL]DUHD GDWHORU FRQWDELOH
curente.
%LODQ XOHVWHFRPSOHWDWGHRVHULHGHVLWXD LLDQH[HSULQFDUHVHH[SOLFLVHGHWDOLD]DQXPLWH
ODWXULDOHDFWLYLW LLHFRQRPLFHDOHDJHQWXOXLHFRQRPLFFXPDUILFRQWXOGHSURILWLSLHUGHUH
'HFL vQ DFHVWH GRFXPHQWH GH VLQWH] ELODQ  FRQWDELO FRQW GH SURILW L SLHUGHUH L FHOHODOWH
DQH[H HVWH SUH]HQWDW PULPHD L VWUXFWXUD SDWULPRQLXOXL L D UH]XOWDWHORU GH OD vQFHSXWXO L VIkULWXO
unei perioade (un an).
0LFULOH VXFFHVLYH FDUH DX DYXW ORF vQ VWUXFWXUD L PULPHD DFHVWRU HOHPHQWH QX SRW IL
SUH]HQWDWHFXDMXWRUXOELODQ XOXLDFHVWDUHGVLWXD LDVWDWLFD patrimoniului), acestea fiind oglindite cu
ajutorul contului XQ DOW SURFHGHX VSHFLILF DO PHWRGHL FRQWDELOLW LL 'LQ DFHVW PRWLY VH VSXQH F
ELODQ XO HVWH R IRWRJUDILH D VLWXD LHL GH OD XQ PRPHQW GDW LDU FRQWXO HVWH XQ ILOP FDUH DUDW
RSHUD LXQLOHHIHFWXDWHGHRXQLWDWHSDWULPRQLDOvQGHFXUVXOXQHLSHULRDGHGHWLPS
*UXSDUHDLVLVWHPDWL]DUHDGDWHORULLQIRUPD LLORUSULYLQGRELHFWXOFRQWDELOLW LLVHUHDOL]HD]vQ
principal cu ajutorul conturilor care devin astfel unele din instrumentele cele mai LPSRUWDQWH L
FDUDFWHULVWLFHDOHPHWRGHLFRQWDELOLW LL
&RQWXO HVWH LQVWUXPHQWXO GH ED] DO FRQWDELOLW LL FX DMXWRUXO FUXLD VH UHIOHFW vQ H[SUHVLH
EQHDVFLVXEGXEOXDVSHFWH[LVWHQ DLPLFDUHDXQXLPLMORFHFRQRPLFVDXDXQHLJUXSHRPRJHQHGH
mijloace n toate fazele circuitului economic.
&RQWXULOH VXQW FRQVLGHUDWH PLMORDFH GH OXFUX DOH PHWRGHL FRQWDELOLW LL GHRDUHFH HOH
vQUHJLVWUHD] L UHIOHFW WRDWH RSHUD LLOH HFRQRPLFR-financiare ce au loc n cadrul patrimoniului unui
DJHQW HFRQRPLF L UHDOL]HD] OHJWXULOH GLQWUH WRDWH FHOHODOWH SURFHGHH L LQVWUXPHQWH DOH PHWRGHL
FRQWDELOLW LL
Q WLPS FH ELODQ XO JHQHUDOL]HD] SULQ LQGLFDWRULL VL PHUVXO DFWLYLW LL DJHQWXOXL HFRQRPLF
FRQWXO HVWH SURFHGHXO FDUH SDUWLFXODUL]HD] DFHDVW DFWLYLWDWH IXUQL]kQG LQIRUPD LLOH QHFHVDUH SHQWUX
FDUDFWHUL]DUHDILHFUXLHOHPHQWDOSDWULPRQLXOXLLDUH]XOWDWXOXLILQDO
/HJWXUD GLQWUH FRQW FDUH IXUQL]HD] LQIRUPD LL GHWDOLDWH DVXSUD ILHFUXL HOHPHQW FH LQWU vQ
RELHFWXOFRQWDELOLW LLLELODQ FDUHIXUQL]HD]HOHPHQWHJHQHUDOL]DWHDVXSUDDFWLYLW LLGHDQVDPEOXD
HFRQRPLHLDJHQWXOXLHFRQRPLFVHUHDOL]HD]FXDMXWRUXOXQXLSURFHGHXVSHFLILFFRQWDELOLW LLGHQXPLW
EDODQ GHYHULILFDUH.
%DODQ D GH YHULILFDUH DVLJXU UHVSHFWDUHD vQ FRQWDELOLWDWH D GXEOHL vQUHJLVWUUL D IRQGXULORU
DJHQWXOXL HFRQRPLF GkQG DVWIHO JDUDQ LD H[DFWLW LL vQUHJLVWUULORU HIHFWXDWH vQ FRQWXUL 'DWHOH
FRQVHPQDWHvQDFHDVWDVWDXODED]DvQWRFPLULLELODQ XOXL
&X DMXWRUXO EDODQ HL YHULILFDUH VH FHQWUDOL]HD] DFWLYLWDWHD HFRQRPLF D DJHQWXlui economic,
UHIOHFWDWGLVWLQFWvQFRQWXULSHSDUFXUVXOSHULRDGHLGHJHVWLXQH
(OHPHQWHOH SDWULPRQLDOH YHQLWXULOH FKHOWXLHOLOH L UH]XOWDWHOH RJOLQGLWH GLVWLQFW vQ GLIHULWH
FRQWXUL VXQW FHQWUDOL]DWH FX DMXWRUXO EDODQ HL GH YHULILFDUH DWkW SHQWUX SHULRDGD OXQD FXUHQW FkW L
FXPXODWGHODvQFHSXWXODQXOXLH[HUFL LXOXL
3H ED]D EDODQ HL GH YHULILFDUH VH SRW SXQH vQ HYLGHQ  PRGLILFULOH LQWHUYHQLWH vQ YROXPXO L
14

VWUXFWXUDSDWULPRQLXOXLvQXUPDvQWUHJLLDFWLYLW LLGHVIXUDWH
%DODQ D GH YHULILFDUH HVWH R UH]XOWDQW D DSOLFULL SULQFLSLXOXL GXEOHL vQUHJLVWUUL  FX DMXWRUXO
conturilor.
&HQWUDOL]DUHD GDWHORU FX DMXWRUXO EDODQ HL GH YHULILFDUH RIHU PDQDJHULORU SRVLELOLWDWHD GH D
FXQRDWH YROXPXO PRGLILFULORU VXUYHQLWH vQ VWUXFWXUD IRQGXULORU DWkW SH SHULRDGD FXUHQW FkW L
FXPXODW GLQ SHULRDGHOH SUHFHGHQWH GH JHVWLXQH vQ YHGHUHD HODERUULL SUHYL]LXQLL QHFHVDUH OXULL
GHFL]LLORUFHVHLPSXQSHQWUXSHULDGDXUPWRDUH
2SHUD LD GH FHQWUDOL]DUH UHDOL]DW SULQ EDODQ D GH YHULILFDUH HVWH SRVLELO GDWRULW IRORVLULL
HWDORQXOXLEQHVFSHQWUXHYDOXDUHDSDWULPRQLXOXLDJHQWXOXLHFRQRPLF
%DODQ D GH YHULILFDUH vQGHSOLQHWH DWkW R IXQF LH GH FRQWURO FkW L R IXQF LH HFRQRPLF
FRQVWLWXLQGSXQWHDGHOHJWXUGLQWUHFRQWLELODQ 
,QIRUPD LLOHGLQEDODQ DGHYHULILFDUHVWDXODED]DvQWRFPLULLELODQ XOXLFRQWDELO
 3URFHGHHOH PHWRGHL FRQWDELOLW LL FRPXQH L DOWRU GLVFLSOLQH HFRQRPLFH sunt:
GRFXPHQWHOHHYDOXDUHDFDOFXOD LDLLQYHQWDULHUHD
2ULFHRSHUD LHHFRQRPLFUHIHULWRDUHODH[LVWHQ DLPLFDUHa patrimoniului agentului economic,
SHQWUX D IL vQUHJLVWUDW vQ FRQWXUL WUHEXLH FRQVHPQDW PDL vQWkL vQWU-un document FDUH DWHVW
vQISWXLUHDHL
$FHDVWD HVWH QHFHVDU GHRDUHFH vQUHJLVWUDUHD RSHUD LLORU HFRQRPLFH vQ FRQWXUL VH IDFH QXPDL
GXSFHDFHVWHDDXDYXWORFLDUXQDGLQFHULQ HOHFRQWDELOLW LLHVWHIXQGDPHQWDUHDLMXVWLILFDUHDWXWXURU
GDWHORUSHED]GHGRFXPHQWH
'RFXPHQWHOHDXRLPSRUWDQ GHRVHELWSHQWUXPHUVXOQRUPDODOOXFUULORUFRQWDELOHSHQWUXF
DVWIHOVHDVLJXUYHULILFDUHDSUHDODELODMXVWH HLLOHJDOLW LLRSHUD LLORUHFRQRPLFHFRQWUROXOJHVWLRQDU
DVXSUD PLMORDFHORU PDWHULDOH L EQHWL FRQWULEXLQG SULQ DFHDVWD OD FRQVROLGDUHD SDWULPRQLXOXL
agentului economic.
'DWHOH vQUHJLVWUDWH vQ FRQWXUL GHYLQ PDWHULH SULP SHQWUX EDODQ D GH YHULILFDUH L ELODQ XO
FRQWDELO3HQWUXDILSUHOXDWHLSUHOXFUDWHDFHVWHDWUHEXLHDGXVHODXQQXPLWRUFRPXQSULQLQWHUPHGLXO
DFHOHLDL XQLW L GH PVXU Evaluarea FD SURFHGHX DO PHWRGHL FRQWDELOLW LL FRQVW vQ GHWHUPLQDUHD
PULPLLYDORULFHDPLMORDFHORUIHQRPHQHORUSURFHVHORULUH]XOWDWHORUDFHVWRUDSUHFXPLHYROX LDORU
viitoare, n cadrul unui agent economic.
'HFL HYDOXDUHD FRQVW vQ WUDQVIRUPDUHD XQLW LORU QDWXUDOH vQ XQLW L PRQHWDUH FX DMXWRUXO
SUH XULORU
(YDOXDUHDHVWHFRQGL LRQDWGHIRORVLUHDSUHDODELODH[SULPULLORUYDORULFH
&DOFXOD LDFXSULQGHDQVDPEOXORSHUD LLORUFXFDUDFWHUPDWHPDWLFGHODFHOHPDLVLPSOHSkQOD
cele mai complexe, cum ar fi: calcularea datelor consemnate n documentele primare, calculul
rulajelor, sumeORU L VROGXULORU FRQWXULORU FDOFXOXO YDORULL HOHPHQWHORU SDWULPRQLDOH LQYHQWDULDWH D
GLIHUHQ HORU GH LQYHQWDU VWDELOLUHD FRVWXOXL SURGXF LHL L UH]XOWDWHORU ILQDOH SUHFXP L D WXWXURU
indicatorilor economico-ILQDQFLDULSULQFDUHVHDSUHFLD]DFWLYLWDWHDXQLW LLSDWULPRQLDOH
,PSRUWDQ DLQHFHVLWDWHDFDOFXOD LHLSHQWUXFRQWDELOLWDWHVXQWFXDWkWPDLHYLGHQWHFXFkWDYHP
vQ YHGHUH WUVWXUD FDUDFWHULVWLF D DFHVWHLD GH D XUPUL RELHFWXO VX GH VWXGLX SUHFXP L IDSWXO F
numai astfel se poate ajunge lD H[HUFLWDUHD IXQF LLORU VDOH GH vQUHJLVWUDUH UHIOHFWDUH VLVWHPDWL]DUH
JHQHUDOL]DUHLFRQWURODODFWLYLW LLLSDWULPRQLXOXLXQHLXQLW LJHVWLRQDUH
Pe parcursul perioadei de gestiune, urmare a unor cauze obiective sau subiective, se poate
ntmpla FD R VHULH GH RSHUD LL HFRQRPLFH V QX SRDW IL FRQVHPQDWH vQ GRFXPHQWH vQ PRPHQWXO
SURGXFHULL ORU L GHFL V QX SRDW IL vQUHJLVWUDWH vQ FRQWXUL 'H DVHPHQHD VXE LQIOXHQ D XQRU DJHQ L
QDWXUDOL XQHOH EXQXUL vL SLHUG GLQ JUHXWDWHD VDX FDOLWDWHD ORU LDU QHJOLMHQ D VDX UHDXD FUHGLQ  D
JHVWLRQDULORU SRDWH GXFH L HD OD GLVSDUL LD XQRU EXQXUL IU FD DFHVWHD V ILH FRQVHPQDWH VLPXOWDQ vQ
GRFXPHQWH L vQUHJLVWUDWH vQ FRQWXUL $DGDU GDWHOH vQUHJLVWUDWH vQ FRQWXUL SRW V QX FRUHVSXQG FX
realitatea, fapt ce sHHYLGHQ LD]SULQLQWHUPHGLXOinventarierii.
'HFLLQYHQWDULHUHDHVWHSURFHGHXOGHFRQIUXQWDUHDVLWXD LHLSDWULPRQLDOHVFULSWLFHH[LVWHQWHvQ
HYLGHQ HOHFRQWDELOHLFHDIDSWLFGHSHWHUHQ
3HED]DFRQVWDWULORUvQXUPDLQYHQWDULHULLVHIDFUHFWLILFUile necesare n conturi, stabilindu-se
DVWIHOFRQFRUGDQ DGLQWUHGDWHOHUH]XOWDWHGLQFRQWXULLFHOHFRQVWDWDWHODID DORFXOXL
15

3ULQFLSLLOHFRQWDELOHGHED]
Q 5HJXODPHQWXO SHQWUX DSOLFDUHD /HJLL FRQWDELOLW LL vQ 5RPkQLD VXQW H[SOLFLW UHGDFWDWH DVH
SULQFLSLLLDQXPH
 3ULQFLSLXO SUXGHQ HL FRQVW vQ HYDOXDUHD SDVLYHORU L DFWLYHORU FKHOWXLHOLORU L YHQLWXULORU
LQkQG VHDPD GH GHSUHFLHULOH ULVFXULOH L SLHUGHULOH SRVLELOH JHQHUDWH GH GHVIXUDUHD DFWLYLW LL
H[HUFL LXOXLFXUHQWVDXDQWHULor.
&RQIRUP DFHVWXL SULQFLSLX VH LPSXQH FD DFWLYHOH L YHQLWXULOH V QX ILH VXSUDHYDOXDWH LDU
SDVLYHOHLFKHOWXLHOLOHVXEHYDOXDWH
$VWIHO OD vQFKLGHUHD H[HUFL LXOXL VH FRQWDELOL]HD] GDWRULLOH L SLHUGHULOH SUREDELOH L QX VH
FRQWDELOL]HD]DFWLYHOHL profiturile probabile.
$FHVW SULQFLSLX DVLJXU HYLWDUHD WUDQVIHUULL vQ SHULRDGD YLLWRDUH D LQFHUWLWXGLQLORU GLQ FXUVXO
H[HUFL LXOXL FXUHQW VDX DFHOXLDQWHULRUVDXDOWIHOVSXVHYLWLQIOXHQ DUHDSDWULPRQLXOXLLUH]XOWDWHORU
H[HUFL LLORUYLLWRDUHFXFHHDFHQXVHUHIHUODDFHVWHD
QDFHVWVHQVVHDUHvQYHGHUHIDSWXOFVHDVLJXURDQXPLWWHPSHUDUHDRSWLPLVPXOXLH[DJHUDW
DOXQRURDPHQLGHDIDFHULvQIDYRDUHDFUHGLWRULORUSUHFXPLXQSOXVGHSURWHF LHSHQWUXLQYHVWLWRULSULQ
evitarea supraestimULLSURILWXOXLLDHOHPHQWHORUGHDFWLYLVXEHVWLPULLFKHOWXLHOLORULHOHPHQWHORUGH
pasiv.
3ULQ DSOLFDUHD vQ PRG YRLW LQFRUHFW D SULQFLSLXOXL SUXGHQ HL VH SRDWH DVFXQGH VDX GHQDWXUD
realitatea, crendu-se astfel rezerve nejustificate prin exagerarea riscurilor viitoare.
 3ULQFLSLXO SHUPDQHQ HL PHWRGHORU FDUH FRQGXFH OD FRQWLQXLWDWHD DSOLFULL UHJXOLORU L
QRUPHORU SULYLQG HYDOXDUHD vQUHJLVWUDUHD vQ FRQWDELOLWDWH L SUH]HQWDUHD HOHPHQWHORU SDWULPRQLDOH L D
UH]XOWDWHORU GH OD XQ H[HUFL LX OD DOtul, asigurndu-VH DVWIHO FRPSDUDELOLWDWHD vQ WLPS D LQIRUPD LLORU
FRQWDELOH 'H H[HPSOX XWLOL]DUHD XQRU PHWRGH GH HYDOXDUH GLIHULWH GH OD R SHULRDG OD DOWD SRDWH
conduce la rezultate diferite.
6XQWSRVLELOHLGHURJULGHODDFHVWSULQFLSLXFXFRQGL LDVHPQDOULLDFHVWRUDvQDQH[DODELODQ 
DWkWVXEDVSHFWXOMXVWLILFULLPRGLILFULORUUHVSHFWLYHFkWLDH[SOLFULLFRQVHFLQ HORUSHFDUHDFHVWHDOHau generat.
3ULQFLSLXOFRQWLQXLW LLDFWLYLW LLSRWULYLWFUXLDVHSUHVXSXQHFXQLWDWHDSDWULPRQLDOvL
FRQWLQXvQPRGQRUPDOIXQF LRQDUHDvQWU-XQYLLWRUSUHYL]LELOIUDLQWUDvQVWDUHGHOLFKLGLWDWHVDXGH
UHGXFHUHVHQVLELODDFWLYLW LL
3ULQFLSLXO FRQWLQXLW LL DFWLYLW LL DF LRQHD] OD vQFKLGHUHD H[HUFL LXOXL vQ JHQHUDO FX SULOHMXO
ntocmirLLGRFXPHQWHORUGHVLQWH]LvQVSHFLDOFXSULOHMXOLQYHQWDULHULLLHYDOXULLEXQXULORU
$VWIHO SHQWUX D DVLJXUD FRQWLQXLWDWHD DFWLYLW LL VH SURFHGHD] OD HIHFWXDUHD HYDOXULL DQXDOH D
EXQXULORU SH ED]D XWLOLW LL DFHVWRUD vQ FDGUXO XQLW LL SDWULPRniale. De asemenea, se are n vedere
XWLOL]DUHDQRUPDODSUDFWLFLORUFRQWDELOHFXPDUILGHOLPLWDUHDDFWLYLW LLvQH[HUFL LLSUHFXPLDXQRU
FKHOWXLHOLSHPDLPXOWHH[HUFL LLYLLWRDUHIRORVLUHDFRVWXULORULVWRULFHYDORULORUGHLQWUDUHvQHYDOXDUHa
SDWULPRQLDOLvQJHVWLRQDUHHWF
QFD]XOvQFDUHVHFRQVWDWLQWUDUHDvQVWDUHDGHOLFKLGLWDWHVDXGHUHGXFHUHVHQVLELODDFWLYLW LL
pentru evaluarea bunurilor se folosesc alte valori dect cele de utilitate (mai mici), denumite valori
lichidative ILLQG DGRSWDW vQ DFHVW FD] R PRGDOLWDWH DGHFYDW VLVWULL DFWLYLW LL VDX QRQFRQWLQXLW LL
7RWRGDW VH DUH vQ YHGHUH F YDORDUHD LPRELOL]ULORU FRUSRUDOH QX VH PDL SRDWH UHFXSHUD vQ WLPS LDU
XQHOHFKHOWXLHOLFHOHGHFRQVWLWXLUHLFHOHGHFHUFHWDUH-dezvoltare) nu se mai pot repartiza asupra mai
PXOWRUH[HUFL LL
 3ULQFLSLXO LQGHSHQGHQ HL H[HUFL LXOXL FRQVW vQ DFHHD F ILHFUXL H[HUFL LX L VH DWULEXLH
QXPDLDFHOHFKHOWXLHOLLYHQLWXULFDUHVHFRUHOHD]FDHIRUWLHIHFWFXUH]XOWDWXORE LQXW
Q PRG FRQFUHW DFHVW SULQFLSLX SUHVXSXQH GHOLPLWDUHD vQ WLPS D YHQLWXULORU L FKHOWXLHOLORU
DIHUHQWH DFWLYLW LL XQLW LL SDWULPRQLDOH SH PVXUD DQJDMULL DFHVWRUD  L WUHFHULL ORU OD UH]XOWDWXO
H[HUFL LXOXLODFDUHVHUHIHU
Conform acestui principiu, vHQLWXULOHVHUHIOHFWvQFRQWDELOLWDWHvQPRPHQWXOSUHGULLEXQXULORU
FWUHFXPSUWRULFOLHQ LDOOLYUULLORUSHED]GHIDFWXUVDXvQDOWHFRQGL LLSUHY]XWHGHFRQWUDFW
16

FDUHDWHVWWUDQVIHUXOGHSURSULHWDWHDEXQXULORUUHVSHFWLYHDVXSUDFOLHQ LORU. Cu alte cuvinte, nu se are n

YHGHUHPRPHQWXOvQFDVULLFDUHVHSRDWHSURGXFHFKLDUvQH[HUFL LXOXUPWRULQLFLIDSWXOFIDFWXUDVH
YDvQWRFPLXOWHULRUFD]vQFDUHVHXWLOL]HD]XQFRQWWHPSRUDUGHQXPLW&OLHQ L-facturi de ntocmit), ci
momentul efHFWXULLWUDQVIHUXOXLGHSURSULHWDWHDEXQXULORUFHIDFRELHFWXOWUDQ]DF LLORU
/DUkQGXOORUFKHOWXLHOLOHXQLW LLSDWULPRQLDOHQXVHUHIOHFWvQFRQWDELOLWDWHvQPRPHQWXOSO LL
propriu-]LVH FDUH VH SRDWH HIHFWXD FKLDU vQ H[HUFL LXO XUPWRU L QLFL vQ VLWXD LD vQ FDUH IDFWXUD Q-a
vQVR LW EXQXULOH OLYUDWH VDX VHUYLFLLOH SUHVWDWH GH WHU L FD] vQ FDUH VH XWLOL]HD] WHPSRUDU XQ FRQW
denumit Furnizori-facturi nesosite).
'H DVHPHQHD VH LPSXQH XWLOL]DUHD XQRU FRQWXUL GH UHJXODUL]DUH L DQXPH &KHOWXLHli
vQUHJLVWUDWH vQ DYDQV L 9HQLWXUL vQUHJLVWUDWH vQ DYDQV FDUH FRQWULEXLH OD GHOLPLWDUHD vQ WLPS D
YHQLWXULORULFKHOWXLHOLORUUHDOL]DWHLUHVSHFWLYHIHFWXDWHvQH[HUFL LXOFXUHQWGDUFDUHSULYHVFH[HUFL LXO
XUPWRULLPSOLFLWUH]XOWDWXODFHVWXLDFXPDUILvQFDVULOHDQWLFLSDWHGLQFKLULLGLQYkQ]ULGHDFWLYH
FRUSRUDOH FX SODWD vQ UDWH VDX FKHOWXLHOLOH FX UHSDUD LLOH FDSLWDOH QHSUHYL]LELOH FKLULLOH SOWLWH FX
DQWLFLSD LHHWF
 3ULQFLSLXO LQWDQJLELOLW LL ELODQ XOXL GH GHVFKLGHUH D XQXL H[HUFL LX FRQVW vQ H[LVWHQ D
FRQFRUGDQ HLGHSOLQHDDFHVWXLDFXELODQ XOGHvQFKLGHUHDH[HUFL LXOXLDQWHULRUSUHFHGHQWFUHkQGDVWIHO
SRVLELOLWDWHD YHULILFULL FX XXULQ  D LQWHJULW LL SDWULPRQLXOXL SUHFXP L LQIRUPULL FRUHFWH D
utilizatorilor externi GHLQIRUPD LL
 3ULQFLSLXO QHFRPSHQVULL SUHVXSXQH HYDOXDUHD L vQUHJLVWUDUHD VHSDUDW D HOHPHQWHORU GH
DFWLYLSDVLYvQELODQ SUHFXPLDYHQLWXULORULFKHOWXLHOLORUvQFRQWXOGHSURILWLSLHUGHUHQHILLQG
DGPLVQLFLRFRPSHQVDUHvQWUHHOH'HH[HPSOXQHFRPSHQVDUHDFUHDQ HORUFXGDWRULLOHID GHDFHODL
WHU QHFRPSHQVDUHDSOXVXULORUGHYDORDUHFXPLQXVXULOHGHYDORDUHFDUHSRWVXUYHQLFXSULOHMXODSOLFULL
SULQFLSLXOXLSUXGHQ HLHWF
3HSODQLQWHUQD LRQDOvQDIDUDSULQFLSLLORUSUH]HQWDWHDQWHULRUVXQWDFFHSWDWHLDOWHSULQFLSLLL
FRQYHQ LL FRQWDELOH FXP DU IL FRVWXO LVWRULF L GH RULJLQH SHQWUX HIHFWXDUHD vQUHJLVWUULORU vQ FXUVXO
DQXOXL LPSRUWDQ D UHODWLY D LQIRUPD LHL VDX SUDJXO HL GH VHPQLILFD LH SHQWUX D SXQH vQ HYLGHQ 
necesiWDWHD RE LQHULL QXPDL D LQIRUPD LLORU XWLOH SHQWUX OXDUHD XQRU GHFL]LL vQ FRQGL LLOH XQRU FRVWXUL
LQIHULRDUH HIHFWHORU SH FDUH OH SURGXF MXVWLILFDUHD IDSWHORU FDUH SULYHVF YHULGLFLWDWHD L RELHFWLYLWDWHD
LQIRUPD LLORUHWF

17

Cap. II CONTUL-PROCEDEU METODI&$/&217$%,/,7,,

1R LXQHDQHFHVLWDWHD
LIRUPHOHGHSUH]HQWDUHDOHFRQWXOXL
$FWLYLWDWHD RULFUXL DJHQW HFRQRPLF JHQHUHD] RSHUD LL HFRQRPLFH YDULDWH FXP DU IL
DSURYL]LRQDUHD FX PDWHULL SULPH FRQVXPXO DFHVWRUD RE LQHUHD SURGXVHORU ILQLWH YkQ]area acstora la
WHU LvQFDVDUHDFRQWUDYDORULLSURGXVHORUILQLWHYkQGXWHHWF
2SHUD LLOHHFRQRPLFHHIHFWXDWHGHDJHQ LLHFRQRPLFLSURGXFPRGLILFULvQYROXPXOLVWUXFWXUD
elementelor patrimoniale.
5HIOHFWDUHD SDWULPRQLXOXLDGLFDEXQXULORUHFRQRPLFHLDVXUVHORUGHILQDQ DUHSUHFXPLD
GUHSWXULORULREOLJD LLORUFDUHGHULYGLQDFHVWHDVHSRDWHUHDOL]DFXDMXWRUXOELODQ XOXLFRQWDELO
QV D vQWRFPL GXS ILHFDUH RSHUD LH HFRQRPLF XQ ELODQ  QRX FDUH V UHGHD QRXD VLWXD LH D
SDWULPRQLXOXL XQLW LL UHSUH]LQW XQ OXFUX H[WUHP GH JUHX GDWRULW QXPUXOXL PDUH GH RSHUD LL
HFRQRPLFHVDXILQDQFLDUHFDUHDXORF]LOQLFvQFDGUXOXQLW LLUHVSHFWLYH
&KLDU GDF SULQ DEVXUG V-DU SXWHD vQWRFPL FkWH XQ ELODQ  GXS ILHFDUH RSHUD LH HFRQRPLF VDX
ILQDQFLDU HO DU UHIOHFWD GRDU VLWXD LD SDWULPRQLXOXL OD PRPHQWXO UHVSHFWLY IU V UHIOHFWH L
PRGLILFULOHGLQSHULRDGDSUHFHGHQW
'HFL ELODQ XO FRQWDELO FD SURFHGHX VSHFLILF DO PHWRGHL FRQWDELOLW LL SHUPLWH VLQWHWL]DUHD L
JHQHUDOL]DUHD LQIRUPD LLORU HFRQRPLFH GDU QX SRDWH UHIOHFWD vQ PRG FXUHQW VLWXD LD PLMORDFHORU
HFRQRPLFHLVXUVHORUGHILQDQ DUHDOHXQLW LORUSDWULPRQLDOHGHWHUPLQDWGHPRGLILFULOHLQWHUYHQLWH
3HQWUXDUVSXQGHFHULQ HLFRQWDELOLW LLGHDFXQRDWHQXQXPDLVLWXD LDHFRQRPLFLILQDQFLDU
OD XQ PRPHQW GDW GDU L PRGLILFULOH FDUH V-DX SURGXV ]LOQLF vQ YROXPXO L VWUXFWXUD HOHPHQWHORU
SDWULPRQLDOH GH DFWLY L GH SDVLY V-D UHFXUV OD XQ DOW SURFHGHX DO PHWRGHL FRQWDELOLW LL FRQFHSXW
VSHFLDOvQDFHVWVFRSSURFHGHXFDUHSRDUWGHQXPirea de cont.
&RQWXOHVWHFHOPDLUHSUH]HQWDWLYGLQWUHWRDWHSURFHGHHOHPHWRGHLFRQWDELOLW LLGHODFDUHGHULY
vQVLGHQXPLUHDHL
QOLPEDIUDQFH]FRPSWHLvQOLPEDODWLQFRQWRvQVHDPQVRFRWHDOLFXDFHVWvQ HOHVD
IRVWDGRSWDWLvQOLPEDURPkQ
3ULQ FDOLW LOH VDOH FRQWXO D GHYHQLW HOHPHQWXO GHILQLWRULX DO FRQWDELOLW LL, fiind folosit
QHvQWUHUXSW vQF GH OD vQFHSXWXULOH vQVHPQULORU FRQWDELOH H[LVWkQG SHULRDGH GLQ LVWRULD HYROX LHL
FRQWDELOLW LLvQFDUHDQXPL LDXWRULDXFRQIXQGDWFKLDUWLLQ DFRQWDELOLW LLFXWLLQ DFRQWXULORU
QWLPSFRQWXOL-DOUJLWFRQ LQXWXOLL-DSHUIHF LRQDWIRUPDDGDSWkQGX-se continuu.
&XDMXWRUXOFRQWXOXLFRQWDELOLWDWHDvQUHJLVWUHD]XUPUHWHLFRQWUROHD]H[LVWHQ DLPLFDUHD
ILHFUXLPLMORFHFRQRPLFVDXVXUVHFRQRPLFSUHFXPLID]HOHILHFUXLSURFHVHFRQRPLF
$VWIHO SHQWUX ILHFDUH IHO VDX JUXS GH PLMORDFH HFRQRPLFH VXUVH GH ILQDQ DUH SURFHVH
HFRQRPLFH VDX UH]XOWDWH ILQDQFLDUH vQ FRQWDELOLWDWHD FXUHQW VH GHVFKLGH FkWH XQ FRQW GLVWLQct, cu
DMXWRUXOFUXLDVHvQUHJLVWUHD]SHED]GHGRFXPHQWHH[LVWHQWXOODvQFHSXWXOSHULRDGHLGHJHVWLXQHD
elementului pentru care s-D GHVFKLV FRQWXO SUHFXP L PRGLILFULOH DFHVWXLD FUHWHUL VDX PLFUUL
GHWHUPLQDWHGHRSHUD LLOHHFRQRPLFH
ContulSRDWHILGHQXPLWFDILLQGXQSURFHGHXVSHFLILFPHWRGHLFRQWDELOLW LLGHVWLQDWUHIOHFWULL
FXUHQWHFURQRORJLFHLVLVWHPDWLFHvQH[SUHVLHYDORULFLXQHRULFDQWLWDWLYGXSUHJXOLGHWHUPLQDWH
ale unui anumit mijloc economic, proces economic sau ale uneLVXUVHFXVFRSXOFXQRDWHULLvQRULFH
PRPHQWDH[LVWHQ HLLPRGLILFULORUILHFUXLHOHPHQWUHIOHFWDW
&RPSDUDWLY FX ELODQ XO FRQWXO SUH]LQW R VIHU PXOW PDL UHVWUkQV GHRDUHFH VH UHIHU GRDU OD
XQXOGLQWUHHOHPHQWHOHSDWULPRQLDOHFXSULQVHvQELODQ GDUGHVSUHFDUHDUDWQXQXPDLVLWXD LDDFHVWXLD
ODXQPRPHQWGDWFLLPRGLILFULOHGLQSHULRDGDSUHFHGHQW
'DWRULWPXOWLWXGLQLLGHPLMORDFHVXUVHLSURFHVHHFRQRPLFHFHIRUPHD]RELHFWXOFRQWDELOLW LL
LDGLYHUVLW LLLQIRUPD LLORUGHVSUHDFHVWHDFRQWXOHVWHLQWHJUDWXQXLDQVDPEOXPXOWLIXQF LRQDOQXPLW
sistemul conturilor.
Sistemul conturilor UHSUH]LQW WRWDOLWDWHD FRQWXULORU FH VH IRORVHVF vQ FRQWDELOLWDWH SHQWUX
18

vQUHJLVWUDUHD RSHUD LXQLORU HFRQRPLFR-ILQDQFLDUH JHQHUDWH GH GHVIXUDUHD DFWLYLW LL XQLW LORU
patrimoniale.
Orice cont are un anumit FRQ LQXW GHWHUPLQDW GH vQVL HOHPHQWXO SDWULPRQLDO FDUH VH
HYLGHQ LD]FXDMXWRUXOVXSXWkQGIL
-XQDQXPLWPLMORFHFRQRPLFVDXRJUXSGHPLMORDFHHFRQRPLFHGHDFHODLJHQGHH[HPSOX
mijloace fixH PDWHULL SULPH PDWHULDOH FRQVXPDELOH QXPHUDU GLQ FDVLHULD XQLW LL GLVSRQLELOLW LOH
H[LVWHQWHODEDQFHWF
-XQSURFHVHFRQRPLFVDXRID]DDFHVWXLDGHH[HPSOXDSURYL]LRQDUHSURGXF LHYkQ]DUHHWF
- R VXUV VDX R JUXS GH VXUVH FH UHIOHFW PRGXO GH SURYHQLHQ  D PLMORDFHORU HFRQRPLFH GH
H[HPSOX FUHGLWH EDQFDUH SH WHUPHQ VFXUW PHGLX VDX OXQJ GDWRULL ID  GH IXUQL]RUL ID  GH EXJHWXO
VWDWXOXLID GHEXJHWXODVLJXUULORUVRFLDOHHWF
-XQUH]XOWDWILQDQFLDUFDUHVHVWDELOHWHODVIkULWXOSHULRDGHLGHJHVWLXQHLSRDWHILSURILWVDX
pierdere.
&RQWXO FD LQVWUXPHQW GH OXFUX IRORVLW SHQWUX UHIOHFWDUHD RELHFWXOXL FRQWDELOLW LL DUH R IRUP
proprie de reprezentare.
)RUPHOH FRQWXULORU VXQW GLIHUHQ LDWH vQ SULQFLSDO GXS PRGXO GH GLVSXQHUH D GHELWXOXL L
FUHGLWXOXLvQDQVDPEOXOHOHPHQWHORUVWUXFWXUDOHDOHFRQWXOXLQIXQF LHGHDFHVWFULWHULXVHGLVWLQJWUHL
IRUPHHVHQ LDOHDOHFRQWXOXLLDQXPH
- 3ULPD IRUP GH H[LVWHQ  D FRQWXOXL HVWH IRUPD DULWPHWLF care presupune nregistrarea
crRQRORJLFDRSHUD LLORUHFRQRPLFHGHFUHWHUHVDXPLFRUDUHDHOHPHQWXOXLUHVSHFWLY/DILQHOH]LOHLVH
VWDELOHWH VROGXO VDX H[LVWHQWXO LQkQG FRQW GH VROGXO GH OD vQFHSXWXO ]LOHL L RSHUD LLOH vQUHJLVWUDWH vQ
cursul zilei, astfel:
Contul ConturLODEQFLvQOHL
20.09.2005 Sold la nceputul zilei
2.350,50
20.09.2005 ncasare
8.000,00
4.535,00
3ODW
1.267,50
3ODW
20.09.2005 ncasare
2.500,00
7.048,00
6ROGODVIkULWXO]LOHL
n continuare se QVFULXRSHUD LLOHSULYLQGLQWUULOHLLHLULOHGLQ]LXDXUPWRDUHOD
VIkULWXOFUHLDVHYDVWDELOLH[LVWHQWXOVDXVROGXODPG
'XSFXPVHREVHUYvQUHJLVWUULOHvQFRQWVHHIHFWXHD]UHODWLYVLPSOXFXPXOkQGX-se soldul la
nceputul zilHLFXFUHWHULOHLQWUULOHLVF]kQGX-VHPLFRUULOHSDUFXUJkQGX-se contul rnd cu rnd.
Dezavantajul acestei forme este dat de riscul producerii erorilor de nregistrare, fie prin confundarea
XQHLFUHWHULFXRPLFRUDUHILHGDWRULWHURULORUDULWPHWice.
-)RUPDELODWHUDOGHQXPLWLFODVLFVHSUH]LQWDVHPQWRUXQXLWDEHOFXGRXSU LvQXQD
GLQ SU L VH vQUHJLVWUHD] H[LVWHQWXO LQL LDO L FUHWHULOH HOHPHQWXOXL SHQWUX FDUH V-a deschis contul
UHVSHFWLYLDUvQFHDODOWSDUWHVHvQUHJLVWUHD]PLFRUULOHDFHOXLDLHOHPHQW
&DUDFWHULVWLFDFHVWHLIRUPHHVWHIDSWXOFGHELWXOLFUHGLWXOVXQWDH]DWHID vQID GHRSDUWHL
GHDOWDILHFDUHGLQFHOHGRXSU LDYkQGFRORDQHGLVWLQFWHSHQWUXGDWHH[SOLFD LLLVXPHFDvQILJ
Materii prime
DEBIT
Data
1.10
3.10
5.10

0LFRUUL

([LVWHQW L FUHWHUL
([SOLFD LL

([LVWHQW LQL LDO

5HFHS LH
5HFHS LH

Rulaj debitor
(RD)
Total sume
debitoare (TSD)

Sume
500
900
600
1500

Data
2.10
4.10

([SOLFD LL

Consum mat. prime

Consum mat. prime
Rulaj creditor (RC)
Total sume
creditoare (TSC)

CREDIT
Sume
250
690
940
940

2000

)LJ)RUPDELODWHUDODFRQWXOXL0DWHULLSULPH
&RQYHQ LRQDO V-D VWDELOLW FD SHQWUX FRQWXULOH GH PLMORDFH HFRQRPLFH H[LVWHQWXO LQL LDO L
FUHWHULOH V VH vQUHJLVWUH]H vQ SDUWHD VWkQJ LDU PLFRUULOH vQ SDUWHD GUHDSW Q FD]XO FRQWXULORU GH
19

VXUVHHFRQRPLFHvQUHJLVWUULOHVHIDFLQYHUVDGLFvQSDUWHDGUHDSWH[LVWHQWXOLQL LDOLFUHWHULOHLDUvQ
SDUWHDVWkQJPLFRUULOHDFHOXLDLHOHPHQW
'HL DUH DYDQWDMXO F QHFHVLW FDOFXOH VLPSOH DFHDVW IRUP SUHVXSXQH XQ HIRUW XPDQ L
PDWHULDO vQ SOXV L QX RIHU SRVLELOLWDWHD GHWHUPLQULL H[LVWHQWHORU SDWULPRQLDOH GXS ILHFDUH RSHUD LH
HFRQRPLFvQUHJLVWUDWvQFRQWDFHVWOXFUXSXWkQGX-se face doar extracontabil.
AstIHO SHQWUX D FXQRDWH VLWXD LD PDWHULLORU SULPH H[LVWHQWH vQ SDWULPRQLXO XQLW LL OD VIkULWXO
SHULRDGHLVHIDFHGLIHUHQ DGLQWUHWRWDOXOLQWUULORUUHFHS LLORUSOXVH[LVWHQWXOLQL LDOLWRWDOXOLHLULORU
(consumurilor), respectiv se scade din totalul mai mare totalul mai mic (2000-940=1060).
- )RUPDXQLODWHUDODIRVWFRQFHSXWWRFPDLSHQWUXDvQOWXUDGH]DYDQWDMHOHvQWkOQLWHODIRUPD
ELODWHUDO 6H FDUDFWHUL]HD] SULQ DFHHD F GDWHOH JHQHUDOH UHIHULWRDUH OD GDW L H[SOLFD LL VH WUHF R
VLQJXUGDWvn cadrul contului ntr-RVLQJXUSDUWHvQGRXFRORDQHDGXJkQGX-VHRFRORDQvQSOXV
SHQWUX GHWHUPLQDUHD H[LVWHQWHORU SDWULPRQLDOH GXS ILHFDUH RSHUD LH HFRQRPLF vQ SDUWH FD vQ ILJXUD
2.2:
Materii prime
Data
Debit
Credit
Sold
([SOLFD LL
ExistenW LQL LDO
500
500
1.10
Consum materii prime
2.10
250
250
5HFHS LRQDW PDWHULL SULPH
3.10
900
1150
Consum materii prime
4.10
690
460
5HFHS LRQDW PDWHULL SULPH
5.10
600
1060
Rulaj
1500
940
Total sume
2000
940
1060
)LJ)RUPDXQLODWHUDODFRQWXOui
$FHDVW IRUP D FRQWXOXL SUH]LQW avantajul FGXSILHFDUHRSHUD LHHFRQRPLFVHSRWVWDELOL
VROGXOLUHVSHFWLYVWRFXO
- )RUPD JUDILF VDX DEUHYLDW D DSUXW GLQ QHFHVLW L SUDFWLFH SHQWUX D SHUPLWH vQUHJLVWUDUHD
VHSDUDW D FUHWHULORU L PLFRUULORU L FXQRDWHUHD WRWDOXOXL ILHFUHL PRGLILFUL FUHWHUH VDX
PLFRUDUH$VWIHOV-DDGRSWDWIRUPDGHEDODQ FXGRXODWXULHJDOHDFUHLSUH]HQWDUHVLPSOLILFDWVH
DVHDPQFXOLWHUD7
'HFLIRUPDJUDILFRIHUFRQWXOXLSRVLELOLWDWHDVHSDUULLFHORUGRXWLSXULGHPRGLILFULFHSRW
DIHFWDXQHOHPHQWSDWULPRQLDODGLFvQWU-RSDUWHH[LVWHQWXOLFUHWHULOHLDUvQSDUWHDRSXVVFGHULOHQ
ILHFDUH SDUWH D FRQWXULORU VH IDF GRDU DGXQUL GH VXPH 3HQWUX D VFGHD R VXP GLQ DOWD HD WUHEXLH
nregistraWILHvQSDUWHDRSXVFHOHLGLQFDUHVHVFDGHUHSUH]HQWkQGRPLFRUDUHILHSHDFHHDLSDUWHFX
DFHDVWDGDUvQURXVDXvQQHJUXvQFDGUDWvQWU-XQFKHQDUFDUHVHPQLILFVXPHFXVHPQXOPLQXVFDUH
VHVFDGGLQFHOHvQQHJUXGHSHDFHHDLSDUWHDFRQWXOXL, reprezentnd o rectificare a sumelor nregistrate
anterior.
QDFHVWHFRQGL LLFRQWXO0DWHULLSULPHVHSUH]LQWDVWIHOILJ
D
Materii prime
C
Si
500.000
250.000
900.000
690.000
600.000
Sf
1.060.000
Fig. 2.3. Forma literHL7DEUHYLDW
- )RUPDDKDFRQWXOXLVHFDUDFWHUL]HD]SULQDFHHDFDWkWSHQWUXGHELWFkWLSHQWUXFUHGLWVH
GHVFKLGHFkWHRILGLVWLQFWvQFDUHGHELWXODSDUHvQFRUHVSRQGHQ FXFRQWXULOHFUHGLWRDUHLDUFUHGLWXO
vQFRUHVSRQGHQ FXFRQWXULOHdebitoare (fig. 2.4).
$FHDVW IRUP GH SUH]HQWDUH JUDILF D FRQWXOXL FRQ LQH H[SOLFD LL VXSOLPHQWDUH SUHFXP L R
PRGDOLWDWHGHYHULILFDUHDH[DFWLW LLVXPHORUSULQLQWHUPHGLXOHJDOLW LLFHWUHEXLHVH[LVWHvQWUHWRWDOXO
FRORDQHLGHVXPHLVXPDWRWDOXUilor subcoloanelor destinate conturilor corespondente.

20

Debit
Data

([SOLFD LL

Suma

Conturi corespondente

)LJ)RUPDDKDFRQWXOXL
QFRQGL LLOHXWLOL]ULLFDOFXODWRDUHORUHOHFWURQLFHVHSRDWHDSHODODRULFHIRUPDFRQWXOXL Cea
PDLVROLFLWDWHVWHIRUPDXQLODWHUDOIRUPXWLOL]DWLvQSUHOXFUDUHDPDQXDO
'DFvQSUHOXFUDUHDPDQXDOILHOHGHFRQWDSDUSHFDUWRDQHvQSUHOXFUDUHDDXWRPDWGDWHOHFH
SULYHVFXQFRQWVDXDOWXOVXQWSVWUDWHvQED]HGHGDWHLSRWILRIHULWHVXEIRUPGHILHDFHVWHDSXWkQG
ILDILDWHSHHFUDQVDXVFULVHODLPSULPDQW
'LQ FHOH SUH]HQWDWH UHLHVH F vQ GHFXUVXO WLPSXOXL FRQWXULOH DX HYROXDW GLQ SXQFW GH YHGHUH
JUDILFWUHFkQGGHODIRUPDOLQLDUVDXDULWPHWLFODIRUPDHYROXDWVXEIRUPDOLWHUHL7LDFHDVWDSHQWUX
DUHDOL]DSULQFLSLXOVHSDUD LHLFHORUGRXFDWHJRULLGHPRGLILFULSRVLELOHFUHWHULLPLFRUUL
6WUXFWXUDLIXQF LLOHFRQWXOXL
3HQWUXUHIOHFWDUHDFRUHFWLFRPSOHWDHOHPHQWXOXLSDWULPRQLDOODFDUHVHUHIHUFRQWXOSUH]LQW
XUPWRDUHDVWUXFWXUHOHPHQWHOHFRPSRQHQWH
1. titlul sau denumirea contului;
2. SU LOHFRQWXOXLGHELWXOLFUHGLWXO
3. H[SOLFD LDRSHUD LHLHFRQRPLFHvQUHJLVWUDWHvQFRQW
4. rulajul contului;
5. total sume;
6. soldul contului.
1. Titlul sau denumirea contului
)LHFDUHFRQWDUHRGHQXPLUHVWDELOLWFkWPDLDSURDSHVDXGDFHSRVLELOLGHQWLFFXGHQXPLUHD
elementului patrimonial pentru care se deschide pentru a se putea identifica din totalitatea conturilor
(sistemul conturilor). De exemplu: pentru elementul patrimonial Materii prime se deschide contul cu
DFHHDLGHQXPLUHSHQWUXGLVSRQLELOLW LOHvQOHLH[LVWHQWHvQFRQWXOGHODEDQFFRQWXO&RQWXULODEQFL
n lei, etc.
'HFLWLWOXOFRQWXOXLH[SULPGHQXPLUHDPLMORDFHORUSURFHVHORUVDXVXUVHORUHFRQRPLFHDFURU
H[LVWHQ LPLFDUHRUHIOHFWvQPRGVLVWHPDWL]DW
QSUDFWLFSHQWUXDXXUDPXQFDFRQWDELOVHIRORVHVFLVLPEROXULOHFLIULFHDOHFRQWXULORUFDUH
vQOHVQHVF LGHQWLILFDUHD L IRORVLUHD ORU PDL DOHV vQ FRQGL LLOH DFWXDOH DOH XWLOL]ULL XQRr echipamente
HOHFWURQLFHGHPDUHSHUIRUPDQ $VWIHOVLPEROXOFLIULFDOFRQWXOXL&UHGLWHEDQFDUHSHWHUPHQOXQJL
PHGLXQHUDPEXUVDWHODVFDGHQ HVWH
 3U LOH FRQWXOXL VXQW GHELWXO L FUHGLWXO DFHVWXLD vQ FDUH VH UHIOHFW GLVWLQFW vQ ED]D XQor
UHJXOL L SULQFLSLL FHOH GRX IHOXUL GH PRGLILFUL FUHWHUL L PLFRUUL SH FDUH OH SRW SURGXFH
RSHUD LXQLOHHFRQRPLFHDVXSUDHOHPHQWXOXLUHVSHFWLY
Q PRG FRQYHQ LRQDO V-D VWDELOLW FD SDUWHD VWkQJ D FRQWXOXL V SRDUWH GHQXPLUHD GH debit, iar
parteDGUHDSWGHcredit.
'HQXPLUHDGHGHELWSURYLQHGHODODWLQHVFXOGHEHUHFDUHvQVHDPQDGDWRUDLDUFHDGHFUHGLW
de la latinescul credere semnificnd a avea ncredere.
'HELWXO L FUHGLWXO FRQWXOXL SHUPLW VHSDUDUHD FHORU GRX WLSXUL GH PRGLILFUL FUHWHUL L
PLFRUUL L DX XQ FRQ LQXW HFRQRPLF VLPLODU SULQ DFHHD F DPEHOH SU L UHIOHFW PRGLILFUL DOH
DFHOXLDLHOHPHQWGDUIXQF LDORUHVWHRSXVILLQGGHWHUPLQDWGHIHOXOPRGLILFULORUSHFDUHOHUHIOHFW
GHRDUHFH ILHFDUH vQUHJLVWUHD]  PRGLILFUL GH VHQV FRQWUDU DGLF vQWU-o parte a contului se nscriu
FUHWHULOHLDUvQFHDODOWSDUWHVFGHULOH
6HPQLILFD LDGHELWXOXLLFUHGLWXOXLXQXLFRQWGHSLQGHGHFRQ LQXWXOVXHFRQRPLFLLPSOLFLWGH
IXQF LD FRQWDELO D FRQWXOXL UHVSHFWLY $VWIHO QX OD WRDWH FRQWXULOH GHELWXO L FUHGLWXO DX DFHHDL
21

VHPQLILFD LH
&RQWXULOH UHIOHFW ILH HOHPHQWH SDWULPRQLDOH GH DFWLY ILH HOHPHQWH SDWULPRQLDOH GH SDVLY
DFHVWHD VXQW vQV HOHPHQWH GH VHQV FRQWUDU L FD DWDUH GHELWXOLFUHGLWXOFRQWXULORUGHDFWLY(mijloace
HFRQRPLFHYRUDYHDRIXQF LHFRQWUDUID GHGHELWXOLFUHGLWXOFRQWXULORUGHSDVLYVXUVHHFQRPLFH
Q FRQFOX]LH GDF vQ GHELWXO FRQWXULORU GH DFWLY VH vQUHJLVWUHD] FUHWHULOH LDU vQ FUHGLW
PLFRUULOHvQGHELWXOFRQWXULORUGHSDVLYVHvQUHJLVWUHD]PLFRUULOHLDUvQFUHGLWFUHWHULOH
A debitaXQFRQWvQVHDPQDvQVFULHvQSDUWHDVWkQJDDFHVWXLDDQXPLWHLQIRUPD LLUHIHULWRDUHOD
H[LVWHQ D VDX PRGLILFULOH XQXL HOHPHQW SDWULPRQLDO LDU GLQ SXQFW GH YHGHUH DO IRUPXOHL FRQWDELOH
nseaPQDWUHFHFRQWXOUHVSHFWLYvQSDUWHDVWkQJDDFHVWHLD
A credita XQ FRQW vQVHDPQ D vQVFULH vQ SDUWHD GUHDSW D DFHVWXLD LQIRUPD LL UHIHULWRDUH OD
H[LVWHQ D VDX PRGLILFDUHD XQXL HOHPHQW SDWULPRQLDO LDU GLQ SXQFW GH YHGHUH DO IRUPXOHL FRQWDELOH
nseamnDWUHFHFRQWXOUHVSHFWLYvQSDUWHDGUHDSWDDFHVWHLD
([SOLFD LD RSHUD LHL HFRQRPLFH vQUHJLVWUDWH vQ FRQW FRQVW vQ vQVFULHUHD vQ GHELWXO L
FUHGLWXO FRQWXOXL D XQRU GDWH FDUH IDFLOLWHD] LGHQWLILFDUHD RSHUD LXQLL FDUH D SURGXV PRGLILFDUHD
SUHOXDWGLQGRFXPHQWH'XSIRUPDGHSUH]HQWDUHDFHDVWDSRDWHILGHVFULSWLYLFRQWDELO
([SOLFD LD GHVFULSWLY FRQVW vQ SUH]HQWDUHD VXFFLQW D FRQ LQXWXOXL RSHUD LHL HFRQRPLFH SULQ
LQGLFDUHDGDWHLODFDUHDDYXWORFLDGRFXPHQWXOXLMXVWLILFDWLYIHOXOLQXPUXO
([SOLFD LD FRQWDELO presupune indicarea n debitul sau n creditul contului utilizat pentru
vQUHJLVWUDUHD RSHUD LHL HFRQRPLFH D GHQXPLULL FHOXLODOW FRQW FRUHVSRQGHQW vQ FDUH VH PDL IDFH
vQUHJLVWUDUHD FRQFRPLWHQW D DFHOHLDL RSHUD LL GDF VH vQUHJLVWUHD] RSHUD LD vQ GHELWXO XQXL FRQW VH
LQGLFLFRQWXOVDXFRQWXULOHFRUHVSRQGHQWHFUHGLWRDUHLLQYHUV
4. Rulajul contului UHSUH]LQW WRWDOXO VXPHORU vQUHJLVWUDWH vQWU-o parte a contului ca urmare a
vQUHJLVWUULLRSHUD LLORUHFRQRPLFHGHFUHWHUH sau reducere a elementului respectiv ntr-RSHULRDGGH
timp.
Rulajul debitor este format din totalitatea sumelor nregistrate n debitul unui cont.
Rulajul creditor este format din totalitatea sumelor nregistrate n creditul unui cont.
5. Total sume
Total sume debitoareUHSUH]LQWVXPDGLQWUHVROGXOLQL LDOGHELWRULUXODMXOGHELWRUDOFRQWXOXL
ntr-RSHULRDGGDW
Total sume creditoare UHSUH]LQW vQVXPDUHD VROGXOXL LQL LDO FUHGLWRU L UXODMXOXL FUHGLWRU DO
contului ntr-RSHULRDGGHWHUPLQDW
AOWIHO VSXV WRWDO VXPH GHELWRDUH VDX FUHGLWRDUH VH RE LQH SULQ vQVXPDUHD WXWXURU VXPHORU
nregistrate n debitul sau creditul unui cont.
6. Soldul contului UHSUH]LQW GLIHUHQ D GLQWUH WRWDOXO VXPHORU GHELWRDUH L WRWDOXO VXPHORU
creditoare sau invers, n UDSRUWGHIXQF LDFRQWDELODFRQWXOXLUHVSHFWLY
Soldul debitor DO FRQWXOXL VH vQWkOQHWH FkQG WRWDOXO VXPHORU GHELWRDUH HVWH PDL PDUH GHFkW
WRWDOXOVXPHORUFUHGLWRDUHDOHDFHOXLDLFRQW
Soldul creditor DO FRQWXOXL VH vQWkOQHWH FkQG WRWDOXO VXPHORU FUeditoare este mai mare dect
WRWDOXOVXPHORUGHELWRDUHDOHDFHOXLDLFRQW
'DF WRWDOXO VXPHORU vQUHJLVWUDWH vQ GHELW HVWH HJDO FX WRWDOXO VXPHORU vQUHJLVWUDWH vQ FUHGLW
FRQWXOQXDUHVROGDGLFHVWHEDODQVDWOLFKLGDWVDXVROGDW
QIXQF LHGHPRPHQWXOFkQGVHGHWHUPLQVLWXD LDFRQWXOXLVHvQWkOQHVFGRXIHOXULGHVROGXUL
LQL LDOLILQDO
La un moment dat orice cont nu poate avea dect un singur fel de sold, debitor sau creditor.
6ROGXO LQL LDO UHSUH]LQW H[LVWHQWXO PLMORFXOXL VDX VXUVHL HFonomice la nceputul perioadei de
JHVWLXQHLDSDUHvQFRQWFXRFD]LDRSHUD LLORUGHGHVFKLGHUHDFRQWXOXLOXQWULPHVWUXDQLHVWHGH
IDSWVROGXOILQDOSUHOXDWGLQFRQWXULOH LQXWHvQSHULRDGDGHJHVWLXQHSUHFHGHQW
Soldul final VH VWDELOHWH FX RFD]LD vQFKLGHULL FRQWXOXL L DUDW VLWXD LD OD XQ PRPHQW GDW D
elementului pentru care s-a deschis contul.
6ROGXOVWDELOLWODVIkULWXODQXOXLVDXvQXOWLPD]LDOXQLLSRDUWGHQXPLUHDGHVROGILQDOLDSDUH
FDVROGLQL LDOODvQFHSXWXOOXQLLXUPWRDUH
QJHQHUDOVROGXOFRQWXOXLVHVWDELOHWHDVWIHO
22

Ei + I - E = Ef
Sid + Rd - Rc = Sfd
Sic + Rc - Rd = Sfc
unde:
Ei
H[LVWHQWXOLQL LDO
I
LQWUUL
E
LHLUL
Ef
= existentul final
Sid
VROGLQL LDOGHELWRU
Sfd
= sold final debitor
Sic
VROGLQL LDOFUHGLWRU
Sfc
= sold final creditor
Rd
= rulaj debitor
Rc
= rulaj creditor
&RQWXOvQGHSOLQHWHPDLPXOWHIXQF LLGLQWUHFDUHVHDPLQWHVFFHOHPDLLPSRUWDQWH
)XQF LD HFRQRPLF HVWH H[SUHVLY SHQWUX ILHFDUH FRQW GHRDUHFH HO XUPUHWH XQ element
SDWULPRQLDOFXXQFRQ LQXWHFRQRPLFELQHGHILQLWGHFDUHXQLWDWHDSDWULPRQLDODUHQHYRLHSHQWUXD-L
GHVIXUDDFWLYLWDWHD
)XQF LDVWDWLVWLFFRQVWvQIDSWXOFGLQFRQWXULvLH[WUDJHGDWHOHvQSULPXOUkQGVWDWLVWLFDGDWH
de care are nevoieSHQWUXDOHVXSXQHXQRUSUHOXFUULVSHFLILFH
)XQF LD GH FDOFXO VH vQWkOQHWH OD WRDWH FRQWXULOH L DMXW OD FDOFXODUHD VLWXD LHL WXWXURU
HOHPHQWHORUSDWULPRQLDOHvQGLIHULWHPRPHQWHDOHDFWLYLW LLDJHQWXOXLHFRQRPLF
)XQF LDGHJUXSDUHVLVWHPDWL]DUHDLQIRUPD LLORUFRQWDELOHVHUHDOL]HD]SULQDFHHDFvQWUXQFRQWVHSRWUHIOHFWDPDLPXOWHHOHPHQWHSDWULPRQLDOHFXvQVXLULFRPXQHLSULQVHSDUDUHDFUHWHULORU
GHPLFRUUL
)XQF LD GH DQDOL] L FRQWURO FRQVW vQ IRORVLUHD GDWHORU L LQIRUPD LLORU IXrnizate de conturi
SHQWUX HIHFWXDUHD FRQWUROXOXL LQWHJULW LL SURSULHW LL FRQWUROXOXL UHDOL]ULL YHQLWXULORU L FKHOWXLHOLORU
etc.
)XQF LDFRQWDELODFRQWXULORUHVWHFHDPDLLPSRUWDQWvQWUXFkWDVLJXUVWDELOLUHDXQXLDQXPLW
PRG D DQXPLWRU UHJXOL GXS FDUH V VH HIHFWXH]H vQUHJLVWUULOH vQ UDSRUW FX FRQ LQXWXO HFRQRPLF DO
DFHVWRUDvQIXQF LHGHFRQ LQXWXOHFRQRPLFDORSHUD LLORUvQUHJLVWDWH
2.3. Clasificarea conturilor
&RQVW vQ VLVWHPDWL]DUHD SRWULYLW FDUDFWHULVWLFLORU FRPXQH L VSHFLILFH DOH DFestora, prin
vQFDGUDUHDORUvQFODVHJUXSHVXEJUXSHGHFRQWXULGXSDQXPLWHFULWHULLvQVFRSXOGHDUHDOL]DRRUGLQH
vQPXOWLWXGLQHDLYDULHWDWHDGHFRQWXULIRORVLWHGHFRQWDELOLWDWHDFXUHQW
,PSRUWDQ DFODVLILFULLFRQWXULORUFRQVWvQ
- permite VWXGLHUHD VLVWHPDWLF L JHQHUDOL]DW D FRQWXULORU DVLJXUkQG FXQRDWHUHD OHJWXULORU
reciproce dintre ele;
-SHUPLWHDVLPLODUHDUHIHULWRDUHODFRQ LQXWXOHFRQRPLFLIXQF LDFRQWDELODFRQWXULORU
-DVLJXUvQ HOHJHUHDVWUXFWXULLSODQXOXLGHFRQWXUL
Q OLWHUDWXUD L SUDFWLFD FRQWDELO DX DSUXW vQ GHFXUVXO WLPSXOXL R YDULHWDWH GH FODVLILFUL DOH
FRQWXULORUvQIXQF LHGHPDLPXOWHFULWHULL
3ULQFLSDOHOH FULWHULL vQ IXQF LH GH FDUH VH SRW FODVLILFD FRQWXULOH VXQW IXQF LD FRQWDELO
FRQ LQXWXOHFRQRPLFVIHUDGHFXSULQGHUHLIXQF LDFDVFRS
'XSIXQF LDFRQWDELOFRQWXULOHVHFODVLILFvQ
1. conturi de activ FDUH UHIOHFW H[LVWHQWXO L PRGLILFULOH PLMORDFHORU HFRQRPLFH VXE DVSHFWXO
structurii lor materiale. Exemplu: contul 212 Mijloace fixe, 30UIXUL$OWHFUHDQ HvQOHJWXU
FXSHUVRQDOXO&OLHQ L&DVDvQOHLHWF$FHVWHFRQWXULSUH]LQWvQWRWGHDXQDVROGGHELWRU
2. conturi de pasiv FDUH UHIOHFW H[LVWHQWXO L PRGLILFULOH VXUVHORU GH ILQDQ DUH GH H[HPSOX
contul  )XUQL]RUL  &UHGLWH EDQFDUH SH WHUPHQ OXQJ L PHGLX  3HUVRQDO UHPXQHUD LL
23

GDWRUDWH,PSR]LWSHSURILWHWF$FHVWHFRQWXULSUH]LQWvQWRWGHDXQDVROGFUHGLWRU
3. FRQWXULELIXQF LRQDOHFDUHSUHLDXDWULEX LLGHIXQF LRQDUHGHODDPEHOe feluri de conturi fiind
vQVSHFLDOFRQWXULGHFDOFXOHFRQRPLFVDXUHFWLILFDWLYHGHH[HPSOX'LIHUHQ HGHSUH ODPDWHULL
SULPHLPDWHULDOH3URILWLSLHUGHUH'LIHUHQ HGHSUH ODPUIXULHWF$FHVWHFRQWXULQX
au ntotdeauna acelaL VROG QXPDL GHELWRU VDX QXPDL FUHGLWRU FL RVFLOHD] GH OD R SHULRDG OD DOWD
avnd uneori caracterul de conturi de activ, iar alteori caracterul de conturi de pasiv.
QJHQHUDOVHSRDWHDILUPDFVXQWFRQWXULGHDFWLYFRQWXULOHGHPLMORDFHHFRQRPLFHLFHOHGH
FKHOWXLHOLLDUFRQWXULOHGHSDVLYVXQWFHOHGHVXUVHHFRQRPLFHLGHYHQLWXUL
&ODVLILFDUHD FRQWXULORU GXS IXQF LD FRQWDELO HVWH FHD PDL JHQHUDO FODVLILFDUH L GHFXUJH GLQ
GHQXPLUHDFHORUGRXSU LDOHELODQ XOXLGHDFWLYLGHSDVLYDGLFvQIXQF LHGHSDUWHDGHELODQ XQGH
VHvQVFULXLGHVROGXULOHILQDOHFHOHSUH]LQW
'XSFRQ LQXWXOHFRQRPLFPDWHULDvQUHJLVWUDELOFRQWXULOHVHFODVLILFvQ
1. Clasa conturilor mijloacelor economice FX JUXSHOH FRQWXUL GH LPRELOL]UL FRQWXUL GH
stocuri, conturi de decontare, conturi de trezorerie, conturi de regularizare, conturi
rectificative ale mijloacelor economice.
2. Clasa conturilor surselor economice cu grupele: conturi de capital, conturi de fonduri,
conturi de rezerve, conturi de credite bancDUHLvPSUXPXWXULFRQWXULGHIXUQL]RULLFRQWXUL
asimilate etc.
3. Clasa conturilor proceselor economice cu grupele: conturi de cheltuieli, conturi de venituri,
conturi de rezultate.
&'XSVIHUDGHFXSULQGHUHGHGHWDOLHUHDRSHUD LLORUpe care le refleFWFRQWXULOHvQWkOQLP
- conturi sintetice
- conturi analitice
Conturile sintetice VHUYHVF SHQWUX HYLGHQ D vQ H[SUHVLH EQHDVF D XQHL DQXPLWH FDWHJRULL GH
PLMORDFH SDWULPRQLDOH D XQRU SURFHVH HFRQRPLFH D XQRU VXUVH SDWULPRQLDOH UHVSHFWLY REOLJD LL ale
agentului economic.
QDVWIHOGHFRQWXULVXQWVLVWHPDWL]DWHGDWHSULYLQGPDLPXOWHHOHPHQWHFRQFUHWHGHDFHODLIHO
IDSWSHQWUXFDUHVHQXPHVFFRQWXULVLQWHWLFHLIRUPHD]DD-QXPLWDHYLGHQ VLQWHWLF'HH[HPSOX
contul 101 Capital social, 211 Terenuri, 212 Mijloace fixe, 302 Materiale consumabile, 531
&DVD&RQWXULFXUHQWHODEQFLHWF
&RQWXULOH VLQWHWLFH SHUPLW FXQRDWHUHD VLWXD LHL GH DQVDPEOX D XQHL FDWHJRULL GH PLMORDFH
economice, procese, surse etc.
De exemplu contul 53 &DVD UHIOHFW QXPHUDUXO vQ OHL L vQ GHYL]H SUHFXP L DOWH YDORUL
existente n casieria agentului economic la un moment dat.
&RQWXULOH VLQWHWLFH SUH]LQW FDUDFWHULVWLFD UHIOHFWULL QXPDL vQ H[SUHVLH YDORULF VWkQG OD ED]D
vQWRFPLULLEDODQ HORUGHYHULILFDUHVLQWHWLFHLDELODQ XOXLFRQWDELO
QQRXOVLVWHPGHFRQWDELOLWDWHDSOLFDWFXvQFHSHUHGHODLDQXDULHVHvQWkOQHVFXUPWRDUHOH
grupe de conturi sintetice:
- conturi sintetice de gradul IVXQWVLPEROL]DWHFXWUHLFLIUHFDUHVHSRWGHVIXUDvQGRXVDX
mai multe conturi sintetice de gradul II;
- conturi sintetice de gradul IIVXQWVLPEROL]DWHFXSDWUXFLIUHLUHSUH]LQWGHIDSWRGHVFRPSXQHUHD
conturilor sintetice de gradul I, acestea la rndul lor putndu-VHGHVIXUDSHFRQWXULDQDOitice.
Conturile analitice VH XWLOL]HD] FD GHVIXUWRDUH DOH FRQWXULORU VLQWHWLFH FX DMXWRUXO ORU VH
LQH HYLGHQ D XQRU SU L FRPSRQHQWH DOH HOHPHQWHORU GLQ FRQWXULOH VLQWHWLFH IRORVLQGX-se pentru
vQUHJLVWUDUHDGDWHORUDWkWHWDORQXOYDORULFFkWLHWDlonul natural, acolo unde este cazul.
&RQWXULOHDQDOLWLFHIRUPHD]DD-QXPLWDHYLGHQ DQDOLWLF
3HQWUXHYLGHQ DHOHPHQWHORUGHDFWLYVDXGHSDVLYVHIRORVHVFDWkWFRQWXULOHVLQWHWLFHFkWLFHOH
analitice, ele neexcluzndu-se reciproc, ci completndu-VH UHFLSURF RIHULQG R LPDJLQH ILGHO D
patrimoniului.
QWUH FRQWXULOH VLQWHWLFH L FHOH DQDOLWLFH H[LVW R VWUkQV OHJWXU L DQXPH RULFH RSHUD LH
HFRQRPLFvQUHJLVWUDWvQWU-XQFRQWDQDOLWLFWUHEXLHVILHvQUHJLVWUDWvQFRQWXOVLQWHWLFGLQFDUHGHULY
contul analitic respectiv.
24

Q FRQFOX]LH vQWUH GDWHOH GLQ FRQWXO VLQWHWLF L FHOH GLQ FRQWXULOH DQDOLWLFH WUHEXLH V H[LVWH vQ
SHUPDQHQ RFRQFRUGDQ GHSOLQLDQXPH
Totalul sumelor debitoare ale =
Totalul sumei debitoare a
conturilor analitice
contului sintetic
Totalul sumelor creditoare ale =
Totalul sumei creditoare a
conturilor analitice
contului sintetic
Totalul soldurilor conturilor
=
Soldul contului sintetic
analitice
'XS FULWHULXO IXQF LD FD VFRS ILQDOLWDWHD LQIRUPD LLORU SH FDUH OH IXUQL]HD] FRQWXULOH,
FRQWXULOHVHFODVLILFvQ
FRQWXULGHELODQ 
conturi de procese;
FRQWXULGHRUGLQHLHYLGHQ 
FRQWXULGHJHVWLXQHLQWHUQ
$FHDVWFODVLILFDUHHVWHSUH]HQWDWVFKHPDWLFvQILJXUD
Trebuie rH LQXW IDSWXO F vQ JHQHUDO FRQWXULOH UHFWLILFDWLYH GH H[HPSOX $PRUWL]DUHD
LPRELOL]ULORUFRUSRUDOHQXDSDUvQPRGGLUHFWvQELODQ FKLDUGDFOXFUHD]vQWLPSXOSHULRDGHLFLvQ
mod indirect prin rectificarea valorii elementelor patrimoniale la carHVHUHIHUSULQVFGHUH
&RQWXULOHGHUHJXODUL]DUHSHUPLWGHOLPLWDUHDFKHOWXLHOLORULYHQLWXULORUvQFDGUXOH[HUFL LLORUGH
H[HPSOX FRQWXULOH &KHOWXLHOL vQUHJLVWUDWH vQ DYDQV FDUH DSDUH vQ DFWLY L 9HQLWXUL vQUHJLVWUDWH vQ
avans care apar n pasiv.
5HJXOLGHIXQF LRQDUHDFRQWXULORU
QUHJLVWUDUHDRSHUD LLORUHFRQRPLFHvQFRQWXULVHIDFHGXSDQXPLWHUHJXOLSUHFLVGHOLPLWDWHFDUH
SUHFL]HD] PRGXO vQ FDUH FRQWXULOH vQFHS V IXQF LRQH]H PRGXO vQ FDUH vQUHJLVWUHD] FUHWHULle,
UHVSHFWLYVFGHULOHSUHFXPLPRGXOvQFDUHvLvQFKHLHDFWLYLWDWHD
QIXQF LHGHSR]L LDSRVWXULORUELODQ LHUHvQELODQ FRQWXULOHSRWILGHDFWLYSDUWHDVWkQJVDX
GHSDVLYSDUWHDGUHDSW
$D FXP DP SUHFL]DW DQWHULRU FHOH GRX FDWHJRULL GH FRQWXUL IXQF LRQHD] GLIHULW LQYHUV
GDWRULWFRQ LQXWXOXLHFRQRPLFGLIHULW
3HQWUXH[SOLFDUHDDFHVWRUUHJXOLVHSRUQHWHGHODELODQ WLLQGX-VHFvQWUHDFHVWDLFRQWH[LVWR
OHJWXU UHDOL]DW vQ GXEOX VHQV L DQXPH GH OD ELODQ  OD FRQWXUL OD vQFHSXWXO H[HUFL LXOXL financiar,
FkQG DUH ORF GHVFKLGHUHD FRQWXULORU SH ED]D SRVWXULORU ELODQ LHUH L GH OD FRQWXUL OD ELODQ  OD VIkULWXO
H[HUFL LXOXL ILQDQFLDU FkQG GDWHOH GLQ FRQWXUL VH IRORVHVF SHQWUX FRPSOHWDUHD SRVWXULORU ELODQ LHUH Q
DPEHOHFD]XULYDORULOHFLUFXOvQVHQVXQLFUHVSHFWLYGLQVWkQJDDFWLYXOELODQ XOXLvQVWkQJDGHELWXO
FRQWXOXL LDU GLQ GUHDSWD SDVLYXO ELODQ XOXL vQ GUHDSWD FUHGLWXO FRQWXOXL OD vQFHSXWXO H[HUFL LXOXL
ILQDQFLDULLQYHUVODVIkULWXODFHVWXLD
Astfel, vom lua ca exemplu un bilaQ  VLPSOLILFDW DO XQHL XQLW L SDWULPRQLDOH OD vQFHSXWXO
H[HUFL LXOXLILQDQFLDUSHED]DFUXLDVHYRUGHVFKLGHFRQWXULOHFRUHVSXQ]WRDUHWDEHOXOQU
Activ
Pasiv
%LODQ
1. Materii prime
 &RQWXUL OD EQFL

n lei
TOTAL ACTIV
D
Materii prime

2.000 1. Capital social

1.500 2. Furnizori
3.500 TOTAL PASIV
C
D
Capital social

6ROG LQL LDO

6ROG LQL LDO

2.000
'

&RQWXUL OD EQFL vQ OHL

3.000
500
3.500
C

3.000
&

6ROG LQL LDO

Furnizori

6ROG LQL LDO

1.500

500

7DEHOQU%LODQ VLPSOLILFDWODvQFHSXWXOH[HUFL LXOXLILQDQFLDU

25

LQkQGFRQWGHFLUFXOD LDYDORULORUvQVHQVXQLFGLQDFWLYXOELODQ XOXLvQGHELWXOFRQWXOXLLGLQ

SDVLYXO ELODQ XOXL vQ FUHGLWXO FRQWXOXL VH DMXQJH OD regula I GH IXQF LRQDUH D FRQWXULORU conturile de
DFWLY vQFHS V IXQF LRQH]H SULQ D VH GHELWD FX H[LVWHQWXO HOHPHQWXOXL GH DFWLY SUHOXDW GLQ ELODQ  LDU
FRQWXULOHGHSDVLYvQFHSVIXQF LRQH]HSULQDVHFUHGLWDFXH[LVWHQWXOHOHPHQWXOXLGHSDVLYSUHOXDWGLQ
ELODQ 
%D]DUD LRQDODDFHVWHLUHJXOLRUHSUH]LQWSR]L LDvQELODQ 
Q SUDFWLF DWkW PLMORDFHOH HFRQRPLFH FkW L VXUVHOH HFRQRPLFH VXIHU DQXPLWH PRGLILFUL vQ
VHQVXOFUHWHULLVDXVFGHULLGHWHUPLQDWHGHRSHUD LLOHHFRQRPLFH
3HQWUX D GHPRQVWUD PRGXO FXP VH vQUHJLVWUHD] FUHWHULOH HOHPHQWHORU GH DFWLY L GH SDVLY
SUHVXSXQHP XUPWRDUHD RSHUD LH HFRQRPLF RSHUD LD  VH DFKL]L LRQHD] GH OD IXUQL]RUL PDWHULL
prime n valoare de 500 lei.
$FHDVWRSHUD LHGHWHUPLQPDMRUDUHDVWRFXOXLGHPDWHULLSULPHGHODOHLFkWHUDH[LVWHQWXO
VROGXOLQL LDOODOHLFUHWHFXOHLLDUSHGHDOWSDUWHFRQFRPLWHQWLFXDFHHDLVXPFUHWH
REOLJD LDID GHIXUQL]RULGHODOHLODOHLFUHWHFXOHL
&RQWXO 0DWHULL SULPH DUH IXQF LD FRQWDELO GH DFWLY GDWRULW SR]L LHL vQ ELODQ  D HOHPHQWXOXL
SDWULPRQLDO FX DFHODL QXPH LDU FRQWXO )XUQL]RUL DUH IXQF LD FRQWDELO GH SDVLY GDWRULW DFHOHLDL
cauze.
QUHJLVWUDUHDFUHWHULLGHDFWLYGHOHLVHYDIDFHvQGHELWXOFRQWXOXL0DWHULLSULPHGHRDUHFH
vQDFHHDLSDUWHHVWHvQUHJLVWUDWLH[LVWHQWXOLQL LDOLDUSHQWUXDDGXQDODDFHVWDRDQXPLWVXPDFHDVWD
WUHEXLHvQVFULVSHDFHHDLSDUWHGHFLvQGHELW3HQWUXDFHOHDLPRWLYHvQUHJLVWUDUHDFUHWHULLGHSDVLYGH
OHLVHYDIDFHvQFUHGLWXOFRQWXOXL)XUQL]RULDDFXPVHDUDWvQWDEHOXO
Activ
1. Materii prime
 &RQWXUL OD EQFL vQ OHL

TOTAL ACTIV
D
Materii prime

%LODQ
Pasiv
2.500 1. Capital social
3.000
1.500 2. Furnizori
1.000
4.000 TOTAL PASIV
4.000
C
D
Capital social
C

6ROG LQL LDO

(+)

2.000
500

'

&RQWXUL OD EQFL vQ OHL

6ROG LQL LDO

3.000

6ROG LQL LDO

Furnizori

6ROG LQL LDO

1.500

500
(+) 500

Tabel nr. 2%LODQ VLPSOLILFDWGXSRSHUD LD

'LQ DFHVW H[HPSOX UH]XOW regula a II-a: FRQWXULOH GH DFWLY VH GHELWHD] FX PDMRUULOH
FUHWHULOHVSRULULOHLQWUULOHHOHPHQWHORUGHDFWLYLDUFRQWXULOHGHSDVLYVHFUHGLWHD]FXPDMRUULOH
FUHWHULOHVSRULULOHLQWUULOHHOHPHQWHORUGHSDVLY
%D]DUD LRQDODDFHVWHLUHJXOLRUHSUH]LQWIDSWXOFPDMRUULOHGXFODFUHWHUHDVROGXOXLGHFL
VXQWGHDFHODLIHOFXDFHVWDLvQFRQVHFLQ VHvQUHJLVWUHD]vQDFHHDLSDUWHDFRQWXOXLGHELWVDXFUHGLW
GXSFXPVXQW de activ sau de pasiv.
3HQWUX D GHPRQVWUD PRGXO FXP VH vQUHJLVWUHD] PLFRUULOH HOHPHQWHORU GH DFWLY L GH SDVLY
SUHVXSXQHP XUPWRDUHD RSHUD LH RSHUD LD  VH DFKLW IXUQL]RUXO GH OD RSHUD LD  SULQ YLUDPHQW FX
GLVSRQLELOGHODEDQFvQVXPGH lei.
$FHDVWRSHUD LHGHWHUPLQVFGHUHDGLVSRQLELOXOXLGHODEDQFGHODOHLFkWHUDH[LVWHQWXO
VROGXOLQL LDOODOHLVFDGHFXOHLLDUSHGHDOWSDUWHFRQFRPLWHQWLFXDFHHDLVXPVFDGH
REOLJD LDID GHIXUQL]RULGHODOei la 500 lei (scade cu 500 lei).
'HL vQ ELODQ  DWkW FUHWHULOH FkW L VFGHULOH VH WUHF vQ DFHHDL SDUWH vQ VWkQJD SHQWUX FHOH GH
DFWLY L vQ GUHDSWD SHQWUX FHOH GH SDVLY vQ FRQW GDWRULW IRUPHLVDOHVSHFLDOHFUHWHULOHVHVHSDUGH
VFGHUL 'HFL VFGHUHD GH DFWLY GH  OHL VH YD vQUHJLVWUD vQ FUHGLWXO FRQWXOXL GH DFWLY &RQWXUL OD
EQFLvQOHLGHRDUHFHvQGHELWV-DXvQUHJLVWUDWPDMRUULOHLDUPLFRUULOHILLQGVXPHFXVHPQXOPLQXV
VHvQUHJLVWUHD]SHSDUWHDRSXVFHORUFXVHPQXOSOXVSHQWUXDVHVFGHDGLQHOH'LQDFHOHDLPRWLYH
26

vQUHJLVWUDUHDVFGHULLGHSDVLYGHOHLVHYDIDFHvQGHELWXOFRQWXOXLGHSDVLY)XUQL]RULDDFXPVH
DUDWvQWDEHOXOQU
'LQ DFHVW H[HPSOX UH]XOW regula a III-a: FRQWXULOH GH DFWLY VH FUHGLWHD] FX PLFRUULOH
VFGHULOHUHGXFHULOHLHLULOHGLPLQXULOHHOHPHQWHORUGHDFWLYLDUFRQWXULOHGHSDVLYVHGHELWHD]FX
PLFRUULOHVFGHULOHUHGXFHULOHLHLULOHGLPLQXULOHHOHPHQWHORUGHSDVLY.
Activ
1. Materii prime
 &RQWXUL OD EQFL vQ OHL

TOTAL ACTIV
D
Materii prime

%LODQ
Pasiv
2.500 1. Capital social
3.000
1.000 2. Furnizori
500
3.500 TOTAL PASIV
3.500
C
D
Capital social
C

6ROG LQL LDO

6ROG LQL LDO

(+)

2.000
500

3.000

'

&RQWXUL OD EQFL vQ OHL

&

Furnizori

6ROG LQL LDO

6ROG LQL LDO

1.500

500
(+) 500

(-) 500
(-) 500

7DEHOQU%LODQ VLPSOLILFDWGXSRSHUD LD

%D]DUD LRQDODDFHVWHLUHJXOLRUHSUH]LQWSULQFLSLXOVHSDUD LHLVXPHORUFXVHPQXOSOXVGHFHOH
cu semnul minus.
6WDELOLUHD PRGXOXL vQ FDUH FRQWXULOH VH vQFKLG VH HIHFWXHD] VWDELOLQG H[LVtentul (soldul) final.
$DFXPDPSUHFL]DWVROGXOILQDOVHVWDELOHWHSULQGLIHUHQ DGLQWUHWRWDOVXPHGHELWRDUHLWRWDOVXPH
creditoare, mprumutnd semnul totalului mai mare.
'HFLVLQWHWLFVROGXOFRQWXOXLVHVWDELOHWHSHED]DXUPWRDUHORUUHOD LL
1. Tsd - Tsc = Sd, unde: Tsd>Tsc;
2. Tsc - Tsd = Sc, unde: Tsc>Tsd;
3. Tsd - Tsc = 0, cont soldat sau balansat.
3HED]DH[HPSOHORUDQWHULRDUHVHREVHUYXUPWRDUHOHWDEHOXOQU
-FRQWXOGHDFWLY&RQWXULODEQFLvQOHLDUHWRWDOXOVXPHORUGHELWRDUHGH0 lei, iar totalul
VXPHORUFUHGLWRDUHGHOHLGHFLSUH]LQWVROGILQDOGHELWRUGHOHL
- contul de pasiv Furnizori are totalul sumelor debitoare de 500 lei, iar totalul sumelor
FUHGLWRDUHGHOHLGHFLSUH]LQWVROGILQDOFUHGLWRUGHlei;
- contul de activ Materii prime are totalul sumelor debitoare de 2.500 lei, iar totalul sumelor
FUHGLWRDUH]HURGHFLSUH]LQWVROGILQDOGHELWRUGHOHL
- contul de pasiv Capital social are totalul sumelor debitoare zero, iar totalul sumelor
FUHGLWRDUHGHOHLGHFLSUH]LQWVROGILQDOFUHGLWRUGHOHL
6HREVHUYGHDVHPHQHDFVROGXOILQDOVWDELOLWVHUHJVHWHvQELODQ XOVLPSOLILFDWGXSRSHUD LD
vQGUHSWXOHOHPHQWXOXLELODQ LHUFXDFHODLQXPH
D
Materii prime
Si
2.000
(+)
500
Rd
500
Tsd 2.500
Sd 2.500
'

&RQWXUL OD EQFL vQ OHL

Si 1.500
Rd
0
Tsd 1.500
Sd 1.000

C
Si 3.000
Rd
0
Rc
0
Tsd
0
Tsc 3.000
Sc 3.000
D
Furnizori
C
Si
500
(-) 500
(+)
500
Rd 500
Rc
500
Tsd 500
Tsc 1.000
Sc
500

&

(-)
500
Rc 500
Tsc 500

Capital social

Tabel nr. 2.4. Stabilirea soldului final

27

QSUDFWLFWRWDOXOVXPHORUGHELWRDUHSRDWHILFKLDUHJDOFXWRWDOXOVXPHORUFUHGLWRDUHVLWXD LHvQ
FDUH FRQWXO HVWH EDODQVDW VDX VROGDW Q QLFL XQ FD] vQV WRWDOXO LHLULORU QX SRDWH IL PDL PDUH GHFkW
H[LVWHQWXOLQL LDOSOXVLQWUULOHGHRDUHFHQXVHSRDWHPLFRUDFXPDLPXOWGHFkWH[LVW
3H ED]D FHORU DUWDWH PDL VXV VH VWDELOHWH regula a IV-a: conturile de activ au ntotdeauna
soldul final debitor, sau sunt soldate, iar conturile de pasiv au ntotdeauna soldul final creditor, sau
sunt soldate.
Baza UD LRQDODDFHVWHLXOWLPHUHJXOLRUHSUH]LQWIDSWXOFVFGHULOHQXSRWILPDLPLFLGHFkW
LQWUULOHSOXVH[LVWHQWXOLQL LDOFLGRDUFHOPXOWHJDOH
6LQWHWL]kQGFHOHSDWUXUHJXOLGHIXQF LRQDUHDFRQWXULORURE LQHP
Conturile de activ
vQFHSVIXQF LRQH]HSULQDVHGHELWDFXH[LVWHQWXOLQL LDO
VHPDLGHELWHD]FXPDMRUULOHGHDFWLY
VHFUHGLWHD]FXPLFRUULOHGHDFWLY
SUH]LQWvQWRWGHDXQDVROGGHELWRU
Conturile de pasiv
vQFHSVIXQF LRQH]HSULQDVHFUHGLWDFXH[LVWHQWXOLQL LDO;
VHPDLFUHGLWHD]FXPDMRUULOHGHSDVLY
VHGHELWHD]FXPLFRUULOHGHSDVLY
SUH]LQWvQWRWGHDXQDVROGFUHGLWRU
3H ED]D UHJXOLORU GH IXQF LRQDUH D FRQWXULORU VH SRDWH GHILQL vQWU-XQ PRG FRPSOHW FRQ LQXWXO
GHELWXOXLLDOFUHGLWXOXL LQkQGVHDPDGHFHOHGRXFDWHJRULLGHFRQWXULDVWIHO
- GHELWXO FRQWXOXL GH DFWLY UHIOHFW H[LVWHQWXO L PDMRUULOH GH DFWLY LDU GHELWXO FRQWXULORU GH
SDVLYH[SULPPLFRUULOHGHSDVLY
- FUHGLWXO FRQWXOXL GH DFWLY UHIOHFW PLFRUULOH GH DFWLY LDU FUHGLtul conturilor de pasiv
HYLGHQ LD]H[LVWHQWXOLPDMRUULOHGHSDVLY
6FKHPDWLFUHJXOLOHGHIXQF LRQDUHDFRQWXULORUVHSUH]LQWDVWIHO
D
ACTIV
C
D
PASIV
C
(I)
SI
(I)
SI
(II)
+
(III) (III) (II) +
(IV) SFD
(IV) SFC
7RDWHFRQWXULOHFDUHUHVSHFWFHOHSDWUXUHJXOLGHIXQF LRQDUHDFRQWXULORUSRDUWGHQXPLUHDde
FRQWXULPRQRIXQF LRQDOHDFHVWHDSUH]HQWkQGXQVLQJXUIHOGHVROGLIXQF LRQkQGQXPDLGXSUHJXOLOH
GHIXQF LRQDUHDFRQWXULORUGH activ, respectiv de pasiv. Aceste conturi sunt ntotdeauna fie numai de
activ, fie numai de pasiv.
([LVWLRFDWHJRULHGHFRQWXULFDUHUHVSHFWQXPDLUHJXOLOH,,L,,,GDUFDUHIDFH[FHS LHGHOD
UHJXOLOHGHIXQF LRQDUH,L,9$FHVWHFRQWXULVHQXPesc FRQWXULELIXQF LRQDOHLSRWSUH]HQWDILHVROG
GHELWRUILHVROGFUHGLWRUGHODRSHULRDGODDOWDDYkQGXQHRULFDUDFWHUXOGHFRQWXULGHDFWLYLDUDOWHRUL
GHFRQWXULGHSDVLY&XWRDWHDFHVWHDFRQWXULOHELIXQF LRQDOHQXIRUPHD]RDWUHLDJUXSGHFonturi cu
RFD]LD vQWRFPLULL ELODQ XOXL FL VH YRU vQFDGUD ILH vQ FDWHJRULD FRQWXULORU GH DFWLY GDF DX VROG ILQDO
GHELWRUODVIkULWXOSHULRDGHLILLQGWUHFXWHvQDFWLYXOELODQ XOXLILHvQDFHHDDFRQWXULORUGHSDVLYGDF
au sold final creditor (fiind tUHFXWHvQSDVLYXOELODQ XOXL
'XEODvQUHJLVWUDUHL
FRUHVSRQGHQ DFRQWXULORU
$DFXPDPPDLVSXVRULFHRSHUD LHHFRQRPLFGHWHUPLQPRGLILFDUHDDFHOSX LQGRXSRVWXUL
ELODQ LHUHGHFLvQFRQWDELOLWDWHDFXUHQWDFHOSX LQGRXFRQWXUL
RezultFGXEODvQUHJLVWUDUHFRQVWvQvQUHJLVWUDUHDFRQFRPLWHQWLFXDFHHDLVXPvQGRX
FRQWXULDXQHLRSHUD LLHFRQRPLFHDGLFvQGHELWXOXQXLFRQWLvQFUHGLWXOFHOXLODOWFRQW
'XEODvQUHJLVWUDUHUHSUH]LQWXQSULQFLSLXGHED]DOFRQWDELOLW LLSLDWra de temelie a modului
28

de a gndi contabil.
Q IXQF LH GH FRQ LQXWXO RSHUD LHL HFRQRPLFH vQUHJLVWUDWH FHOH GRX FRQWXUL FDUH LDX SDUWH OD
GXEODvQUHJLVWUDUHSRWILDPEHOHGHDFWLYDPEHOHGHSDVLYVDXXQXOGHDFWLYLDOWXOGHSDVLY
Pornind de la celeSDWUXWLSXULGHPRGLILFULELODQ LHUHGHWHUPLQDWHGHRSHUD LLOHHFRQRPLFHVH
SRWFRQVWUXLSDWUXWLSXULIXQGDPHQWDOHDOHGXEOHLvQUHJLVWUULFDUHVHSUH]LQWDVWIHO
3ULPXO WLS IXQGDPHQWDO DO GXEOHL vQUHJLVWUUL VH IRUPHD] DYkQG vQ YHGHUH SULPXO WLS GH
PRGLILFDUHELODQ LHULDQXPH
A + X = P + X, unde:
+ X din activ va fi preluat de un cont de activ care, conform regulii a II-D GH IXQF LRQDUH D
conturilor, se va debita;
+ X din pasiv va fi preluat de un cont de pasiv care, conform regulii a II-a de fXQF LRQDUH D
conturilor, se va credita.
5H]XOW F SULPXO WLS IXQGDPHQWDO DO GXEOHL vQUHJLVWUUL FRQVW vQ vQUHJLVWUDUHD XQHL RSHUD LL
HFRQRPLFHFRQFRPLWHQWvQGHELWXOXQXLFRQWGHDFWLYLvQFUHGLWXOXQXLFRQWGHSDVLY
([HPSOXVHDFKL]L LRQHD]XQPLMORFIL[DOFUXLSUH GHDFKL]L LHHVWHGHOHL
$FHDVW RSHUD LH GHWHUPLQ R FUHWHUH GH DFWLY OD HOHPHQWXO 0LMORDFH IL[H UHSUH]HQWkQG
FUHWHUHDFRQWUDYDORULLPLMORDFHORUIL[HDSDU LQkQGXQLW LLSDWULPRQLDOHFDUHDFKL]L LRQHD]FDUHVHYD
nrHJLVWUD FRQIRUP UHJXOLL D GRXD GH IXQF LRQDUH D FRQWXULORU vQ GHELWXO FRQWXOXL FX DFHODL QXPH
7RWRGDWRSHUD LDGHWHUPLQRFUHWHUHGHSDVLYODHOHPHQWXO)XUQL]RULGHLPRELOL]ULUHSUH]HQWkQG
PDMRUDUHDGDWRULLORUFRPHUFLDOHDOHXQLW LLSDWULPRQLDOHID GHDFHWLDFDUHVHYDvQUHJLVWUDFRQIRUP
UHJXOLLDGRXDGHIXQF LRQDUHDFRQWXULORUvQFUHGLWXOFRQWXOXLFXDFHODLQXPHDVWIHO
D
Mijloace fixe
(+) 5.000

)XUQL]RUL GH LPRELOL]UL

&

(+) 5.000

Al doilea tip fundamHQWDO DO GXEOHL vQUHJLVWUUL VH IRUPHD] SRUQLQG GH OD FHD GH-a doua
PRGLILFDUHELODQ LHULDQXPH
A - X = P - X.
- X din activ va fi preluat de un cont de activ care, conform regulii a III-D GH IXQF LRQDUH D
conturilor, se va credita;
- X din pasiv va fi preluat de un cont de pasiv care, conform regulii a III-D GH IXQF LRQDUH D
conturilor, se va debita.
5H]XOW F DO GRLOHD WLS IXQGDPHQWDO DO GXEOHL vQUHJLVWUUL FRQVW vQ vQUHJLVWUDUHDXQHLRSHUD LL
economice concomitent n creditul unui cont de actiYLvQGHELWXOXQXLFRQWGHSDVLY
([HPSOXFDVDUHDVFRDWHUHDGLQDFWLYPLMORFXOXLIL[DFKL]L LRQDWDQWHULRUFRPSOHWDPRUWL]DW
$FHDVW RSHUD LH GHWHUPLQ R VFGHUH GH DFWLY OD HOHPHQWXO 0LMORDFH IL[H UHSUH]HQWkQG
PLFRUDUHDYDORULLGHLQWUDUHDPLMORDFHORUIL[HH[LVWHQWHvQXQLWDWHDSDWULPRQLDOFDUHVHYDvQUHJLVWUD
FRQIRUP UHJXOLL D WUHLD GH IXQF LRQDUH D FRQWXULORU vQ FUHGLWXO FRQWXOXL FX DFHODL QXPH 7RWRGDW
RSHUD LD GHWHUPLQ R VFGHUH GH SDVLY OD HOHPHQWXO $PRUWL]UL SULYLQG LPRELOL]ULle corporale,
UHSUH]HQWkQGVFGHUHDDPRUWL]ULLLPRELOL]ULORUFRUSRUDOHDOHXQLW LLSDWULPRQLDOHUHVSHFWLYHFDUHVH
YD vQUHJLVWUD FRQIRUP UHJXOLL D WUHLD GH IXQF LRQDUH D FRQWXULORU vQ GHELWXO FRQWXOXL FX DFHODL QXPH
astfel:
D
D

Mijloace fixe
(-) 5.000

AmorWL]UL SULYLQG

&

LPRELOL]ULOH FRUSRUDOH

(-) 5.000

$O WUHLOHD WLS IXQGDPHQWDO DO GXEOHL vQUHJLVWUUL SRUQHWH GH OD DO WUHLOHD WLS GH PRGLILFDUH
ELODQ LHUUHVSHFWLY
A+X-X=P
+ X din activ va fi preluat de un cont de activ care, conform regulii a II-D GH IXQF LRQDUH D
conturilor, se va debita;
- X din activ va fi preluat de un cont de activ care, conform regulii a III-D GH IXQF LRQDUH D
conturilor, se va credita.
29

5H]XOW F FHO GH-al treilea tiS IXQGDPHQWDO DO GXEOHL vQUHJLVWUUL FRQVW vQ vQUHJLVWUDUHD XQHL
RSHUD LLHFRQRPLFHFRQFRPLWHQWvQGHELWXOXQXLFRQWGHDFWLYLvQFUHGLWXODOWXLFRQWGHDFWLY
([HPSOXVHvQFDVHD]vQQXPHUDUGHODFOLHQ LVXPDGHOHL
$FHDVW RSHUD LH GHWHUPLQ R VFGHUH GH DFWLY OD HOHPHQWXO &OLHQ L UHSUH]HQWkQG VFGHUHD
FUHDQ HORUVXPHORUFHWUHEXLHvQFDVDWHGHODFOLHQ LID GHFOLHQ LFDUHVHYDvQUHJLVWUDFRQIRUPUHJXOLL
DWUHLDGHIXQF LRQDUHDFRQWXULORUvQFUHGLWXOFRQWXOXLFXDFHODLQXPH7RWRGDWRSHUD LDGHWHUPLQR
FUHWHUH GH DFWLY OD HOHPHQWXO &DVD vQ OHL UHSUH]HQWkQG FUHWHUHD QXPHUDUXOXL H[LVWHQW vQ FDVLHULD
XQLW LLSDWULPRQLDOHFDUHVHYDvQUHJLVWUDFRQIRUPUHJXOLLDGRXDGHIXQF LRQDUHDFRQWXULORUvQGHELWXO
FRQWXOXLFXDFHODLnume, astfel:
D
Casa n lei
(+) 2.500

C
(-) 2.500

&OLHQ L

$O SDWUXOHD WLS IXQGDPHQWDO DO GXEOHL vQUHJLVWUUL SRUQHWH GH OD DO SDWUXOHD WLS GH
PRGLILFDUHELODQ LHULDQXPH
A=P+X-X
+ X din pasiv va fi preluat de un cont de pasiv care, conform regulii a II-D GH IXQF LRQDUH D
conturilor, se va credita;
- X din pasiv va fi preluat de un cont de pasiv care, conform regulii a III-D GH IXQF LRQDUH D
conturilor, se va debita.
5H]XOWFDOSDWUXOHDWLSIXQGDPHQWDODOGXEOHLvQUHJLVWUULFRQVWvQvQUHJLVWUDUHDXQHLRSHUD LL
HFRQRPLFHFRQFRPLWHQWvQFUHGLWXOXQXLFRQWGHSDVLYLvQGHELWXODOWXLFRQWGHSDVLY
([HPSOX QHUDPEXUVDUHD OD VFDGHQ  D XQHL UDWH DQXDOH GH  OHL DIHUHQW XQXL vPSUXPXW
bancar pe termen scurt.
$FHDVWRSHUD LHGHWHUPLQRVFGHUHGHSDVLYODHOHPHQWXO&UHGLWHEDQFDUHSHWHUPHQVFXUW
UHSUH]HQWkQGVFGHUHDGDWRULLORUEDQFDUHFDUHVHYDvQUHJLVWUDFRQIRUPUHJXOLLDWUHLDGHIXQF LRQDUHD
FRQWXULORU vQ GHELWXO FRQWXOXL FX DFHODL QXPH 7RWRGDW RSHUD LD GHWHUPLQ R FUHWHUH GH SDVLY OD
HOHPHQWXO &UHGLWH EDQFDUH SH WHUPHQ VFXUW QHUDPEXUVDWH OD VFDGHQ  UHSUH]HQWkQG FUHWHUHD
GDWRULLORUEDQFDUHGLQFUHGLWHQHUDPEXUVDWHODVFDGHQ FDUHVHYDvQUHJLVWUDFRQIRUPUHJXOLLDGRXDGH
IXQF LRQDUHDFRQWXULORUvQFUHGLWXOFRQWXOXLFXDFHODLQXPHDVWIHO
D

Credite bancare
pe termen scurt
(-) 4.000

D Credite bancare pe termen

VFXUW QHUDPEXUVDWH OD VFDGHQ

C


(+) 4.000

Cele patru tipuri fundamentale ale dXEOHL vQUHJLVWUUL VH IRUPHD] SHQWUX RSHUD LL HFRQRPLFH
VLPSOH FDUH GHWHUPLQ XWLOL]DUHD FRQFRPLWHQW QXPDL D FkWH GRX FRQWXUL Q FD]XO RSHUD LLORU
HFRQRPLFHFRPSOH[HFDUHGHWHUPLQXWLOL]DUHDDWUHLVDXPDLPXOWRUFRQWXULVHIRUPHD]WLSXULGHULYDWH
alHGXEOHLvQUHJLVWUUL
7LSXULOH GHULYDWH DOH GXEOHL vQUHJLVWUUL vQ FD]XO XWLOL]ULL D WUHL FRQWXUL FRQFRPLWHQW VH
IRUPHD]SULQFRPELQDUHDDGRXGLQWLSXULOHGHPRGLILFDUHELODQ LHUDVWIHO
1. QUHJLVWUDUHDXQHLRSHUD LLHFRQRPLFHvQGHELWXOXQXLFRQWGHDFWLYLvQFUHGLWXOXQXLFRQWGH
SDVLYLDOXQXLFRQWGHDFWLY
2. QUHJLVWUDUHDXQHLRSHUD LLHFRQRPLFHvQFUHGLWXOXQXLFRQWGHDFWLYLvQGHELWXOXQXLFRQWGH
SDVLYLDOXQXLFRQWGHDFWLY
3. QUHJLVWUDUHDXQHLRSHUD LLHFRQRPLFHvQFUHGLWXOXQXLFRQWGHSDVLYLvQGHELWXOXQXLFRQWGH
SDVLYLDOXQXLFRQWGHDFWLY
4. QUHJLVWUDUHDXQHLRSHUD LLHFRQRPLFHvQGHELWXOXQXLFRQWGHSDVLYLvQFUHGLWXOXQXLFRQWGH
SDVLYLDOXQXLFRQWGHDFWLY
'XEOD vQUHJLVWUDUH D RSHUD LLORU HFRQRPLFH GHWHUPLQ VWDELOLUHD XQRU OHJWXUL UHFLSURFH vQWUH
conturi.
Astfel, OHJWXUDUHFLSURF VWDELOLWvQWUHFRQWXULFXRFD]LDvQUHJLVWUULLRSHUD LLORUHFRQRPLFH
VH QXPHWH FRUHVSRQGHQ D FRQWXULORU LDU FRQWXULOH vQWUH FDUH VH VWDELOHWH R DVWIHO GH OHJWXU VH
30

numesc conturi corespondente.

&RUHVSRQGHQ DH[LVWQXPDLvQWUHXQFRQWFDUHVHGHELWHD]LPDLPXOWHFDUHVHFUHGLWHD]VDX
vQWUH XQ FRQW FDUH VH FUHGLWHD] L PDL PXOWH FDUH VH GHELWHD] QHH[LVWkQG FRUHVSRQGHQ  vQWUH PDL
PXOWHFRQWXULFDUHVHGHELWHD]FRQFRPLWHQWFXPDLPXOWHFRQWXULFDUHVHFUHGLWHD]
'HDVHPHQHDVXPDFRQWXOXLFDUHVHGHELWHD]WUHEXLHVILHHJDOFXWRWDOXOVXPHORUFRQWXULORU
FDUH VH FUHGLWHD] L LQYHUV DGLF VXPD FRQWXOXL FDUH VH FUHGLWHD] WUHEXLH V ILH HJDO FX WRWDOXO
sumelor conturiloUFDUHVHGHELWHD]
&RUHVSRQGHQ DFRQWXULORUHVWHVWDELOLWvQPRGXQLWDUGH0LQLVWHUXO)LQDQ HORUDGLFRSHUD LLOH
HFRQRPLFH VXQW vQUHJLVWUDWH vQ DFHODL PRG GH FWUH WRDWH XQLW LOH SDWULPRQLDOH GLQ 5RPkQLD 'H
DVHPHQHDWUHEXLHUH LQXWIDSWXOF0LQLVWHUXO)LQDQ HORUSRDWHVWDELOLvQIXQF LHGHFRQGL LLOHFRQFUHWH
QRLFRUHVSRQGHQ HVDXFKLDUGHVILLQ DDOWHOH
LQkQG FRQW GH FHOH VSXVH PDL VXV WUHEXLH UH LQXW IDSWXO F GHL WRDWH FRQWXULOH IRORVLWH vQ
contabilitate din clasele 1-LVXQWFRQWXULFRUHVSRQGHQWHQXWUHEXLHvQ HOHVFWRDWHFRQWXULOHVXQW
corespondente ntre ele.
'H DVHPHQHD XQ QXPU UHODWLY UHGXV GH FRQWXUL IXQF LRQHD] vQ SDUWLG VLPSO GHFL QX VXQW
FRQWXUL FRUHVSRQGHQWH FDUH VH UHJVHVF vQ FODVD  &RQWXUL VSHFLDOH GHQXPLWH FRQWXUL GH RUGLQH L
HYLGHQ VDXFRQWXULvQDIDUDELODQ XOXL
6WDELOLUHD FRUHFW D FRUHVSRQGHQ HL FRQWXULORU FRQVWLWXLH R FHULQ  SULPRUGLDO D vQUHJLVWUULL
FRUHFWHvQFRQWDELOLWDWHDRSHUD LLORUHFRQRPLFH
$QDOL]DFRQWDELO
DUWLFROXOLIRUPXODFRQWDELO
$QDOL]DHVWHXQLPSRUWDQWSURFHGHXPHWRGLFJHQHUDOIRORVLWGHFWUHWRDWHWLLQ HOHLSUHVXSXQH
GHVFRPSXQHUHDXQXLSURFHVVDXIHQRPHQvQSU LOHVDOHFRPSRQHQWHvQVFRSXOFXQRDWHULLOHJWXULORU
dintre acestea.
$QDOL]DFRQWDELOSUH]LQWDVSHFWHSDUWLFXODUHILLQGQHFHVDULREOLJDWRULHSHQWUXvQUHJLVWUDUHD
FRUHFW vQ FRQWDELOLWDWH D WXWXURU RSHUD LLORU HFRQRPLFH 2ULFH RSHUD LH HFRQRPLF VH YD vQUHJLVWUD
QXPDLGXSFHDIRVWVXSXVanalizei contabile.
$QDOL]DFRQWDELOQHFHVLWSDUFXUJHUHDD patru etape asigurnd deducerea formulei contabile,
LDQXPH
1. VWDELOLUHD QDWXULL L D FRQ LQXWXOXL RSHUD LHL HFRQRPLFH FDUH XUPHD] D IL vQUHJLVWUDW vQ
FRQWDELOLWDWH DGLF OD FH VH UHIHU RSHUD LD UHVSHFWLY DSURYL]LRQDUH FX PUIXUL YkQ]DUH
PUIXULvQFDVDUHSODWVDODULLFRQVXPGHPDWHULLSULPHHWF
2. GHWHUPLQDUHD PRGLILFULORU vQ ELODQ  GHWHUPLQDWH GH RSHUD LD HFRQRPLF SUHFL]kQGX-se
HOHPHQWHOHGHDFWLYLSDVLYPRGLILFDWHVHQVXOPRGLILFULORUFUHWHULVDXVFGHULLYDORDUHD
acestora;
3. precizaUHDFRQWXULORUFRUHVSRQGHQWHSHED]DHOHPHQWHORUGLQELODQ PRGLILFDWH
4. DSOLFDUHD UHJXOLORU GH IXQF LRQDUH D FRQWXULORU SHQWUX D VWDELOL SDUWHD vQ FDUH XUPHD] V VH
vQUHJLVWUH]HRSHUD LDDQDOL]DWDGLFIRUPXODFRQWDELO
Exemplu: primirea unui mprumutEDQFDUSHXQDQvQVXPGHOHLvQFRQWXOGHODEDQF
&HOHSDWUXHWDSHDOHDQDOL]HLFRQWDELOHDOHDFHVWHLRSHUD LLVXQW
1. QDWXUD UHVSHFWLY FRQ LQXWXO RSHUD LHL UHVSHFWLYH HVWH UHSUH]HQWDW GH SULPLUHD XQXL FUHGLW
bancar pe termen scurt;
2. RSHUD LD UHVSHFWLY GHWHUPLQ PRGLILFUL vQ DPEHOH SU L DOH ELODQ XOXL L DQXPH FUHVF
GLVSRQLELOLW LOH H[LVWHQWH vQ FRQWXO GH OD EDQF FX  OHL L FUHVF GDWRULLOH XQLW LL
SDWULPRQLDOHID GHEQFLFXOHL(OHPHQWXO&RQWXULODEQFLvQOHLVHUHJVHWHvQ
DFWLYXOELODQ XOXLGHFLHVWHXQFRQWGHDFWLYLDUHOHPHQWXO&UHGLWHEDQFDUHSHWHUPHQVFXUW
VHUHJVHWHvQFUHGLWXOELODQ XOXLILLQGGHFLGHSDVLY
3. &RQWXULOH FRUHVSRQGHQWH YRU IL SHQWUX FUHWHUHD GH DFWLY FRQWXO GH DFWLY  &RQWXUL OD
EQFLvQOHLLDUSHQWUXFUHWHUHDGHSDVLYFRQWXOGHSDVLY&UHGLWHEDQFDUHSHWHUPHQ
scurt.
31

4. &RQWXO GH DFWLY  &RQWXUL OD EQFL vQ OHL VH YD GHELWD FRQIRUP UHJXOLL D GRXD GH
IXQF LRQDUH D FRQWXULORU VXIHU R FUHWHUH LDU FRQWXO GH SDVLY  Credite bancare pe
WHUPHQVFXUWVHYDFUHGLWDFRQIRUPUHJXOLLDGRXDGHIXQF LRQDUHDFRQWXULORUVXIHUWRWR
FUHWHUH
)RUPXODFRQWDELOYDIL
*

5121&RQWXUL OD EQFL vQ OHL

5191Credite bancare pe termen scurt

50.000

Se observFVFRSXOILQDODODQDOL]HLFRQWDELOHvOUHSUH]LQWVWDELOLUHDFRUHFWUD LRQDOORJLF
LvQPRGWLLQ LILFDIRUPXOHLFRQWDELOH
)RUPXOD FRQWDELO VH SUH]LQW VXE IRUPD XQHL HJDOLW L UHVSHFWLY VXE IRUPD XQHL HFXD LL vQ
VWkQJD HJDOLW LL DIOkQGX-se FRQWXO VDX FRQWXULOH FDUH VH GHELWHD] LDU vQ GUHDSWD FRQWXO VDX FRQWXULOH
FDUHVHFUHGLWHD]
)RUPXOD FRQWDELO UHSUH]LQW GHFL PRGDOLWDWHD GH SUH]HQWDUH JUDILF D ILHFUHL RSHUD LL
HFRQRPLFHvQFRQWXULOHFRUHVSRQGHQWHVXEIRUPGHHJDOLWDWHYDORULFDYkQGODED]GXEODvQUHJLVWUDUH
(OHPHQWHOHFRPSRQHQWHSU LOHDOHIRUPXOHLFRQWDELOHVXQWXUPWRDUHOH
FRQWXULOHFRUHVSRQGHQWHGHELWRDUHLUHVSHFWLYFUHGLWRDUH
VXPDVXPHOHFRUHVSXQ]WRDUHRSHUD LHLFDUHIDFHRELHFWXOvQUHJLVWUULL
semnul = careVHSXQHvQWUHFRQWXULOHFRUHVSRQGHQWH'DFHJDOLWDWHDVHVWDELOHWHvQWUHXQ
FRQW GHELWRU L PDL PXOWH FRQWXUL FRUHVSRQGHQWH FUHGLWRDUH VDX LQYHUV DWXQFL VH YD WUHFH
VHPQXOSHSDUWHDvQFDUHVHUHJVHVFPDLPXOWHFRQWXUL
QIRUPXODFRQWDELOFRQWXOVDXFRQWXULOHFDUHVHGHELWHD]VHYDYRUWUHFHvQSDUWHDVWkQJD
VHPQXOXL  GHRDUHFH GHELWXO FRQWXOXL VH DIO vQ SDUWHD VWkQJ D DFHVWXLD LDU FRQWXO VDX FRQWXULOH
FDUHVHFUHGLWHD]VHYDYRUWUHFHvQSDUWHDGUHDSWDVHPQXOXL GHRDUHFHFUHGLWXOFRQWXOXLVHDIO
vQSDUWHDGUHDSWDDFHVWXLD
'HLvQOLWHUDWXUDGHVSHFLDOLWDWHH[LVWXQHOHSUHULFXSULYLUHODWUHFHUHDVXPHLVDXVXPHORUvQ
SDUWHD VWkQJ VDX vQ DPEHOH SU L FRQVLGHUP F DFHDVWD DFHVWHD WUHEXLH WUHFXW WUHFXWH vQ SDrtea
GUHDSWDHJDOLW LLGXSFRQWXOVDXFRQWXULOHFDUHVHFUHGLWHD]
Formulele contabile se pot clasificaGXSPDLPXOWHFULWHULLLDQXPH
DvQIXQF LHGHQXPUXOFRQWXULORUFRUHVSRQGHQWHGLQFDUHHVWHIRUPDW
IRUPXODFRQWDELOVLPSO este aceeavQFDUHFRUHVSRQGHQ DFRQWXULORUVHVWDELOHWHvQWUHXQ

VLQJXU FRQW GHELWRU L XQ VLQJXU FRQW FUHGLWRU (D HVWH VSHFLILF RSHUD LLORU HFRQRPLFH FDUH
DIHFWHD]FRQFRPLWHQWQXPDLGRXHOHPHQWHSDWULPRQLDOHGHELODQ ILHXQXOGHDFWLYLDOWXOGH
pasiv, fie ambele de activ, fie ambele de pasiv.
Exemplu:
Plata unui furnizor dintr-XQDYDQVGHWUH]RUHULHvQVXPGHOHL
*

401Furnizori

542Avansuri de trezorerie

1.000

IRUPXOD FRQWDELO FRPSXV HVWH DFHHD vQ FDUH FRUHVSRQGHQ D VH VWDELOHWH vQWUH XQ VLQJXU

FRQWGHELWRULPDLPXOWHFRQWXULFUHGLWRDUHVDXLQYHUVvQWUHPDLPXOWHFRQWXULGHELWRDUHLXQ
VLQJXU FRQW FUHGLWRU (D HVWH VSHFLILF RSHUD LLORU HFRQRPLFH FDUH DIHFWHD] FRQFRPLWHQW PDL
PXOWGHGRXHOHPHQWHSDWULPRQLDOHGLQELODQ ILHQXPDLGHDFWLYILHQXPDLGHSDVLYILHDWkW
GHDFWLYFkWLGHSDVLYLPSXQkQGvQDFHVWIHOXWLOL]DUHDDPDLPXOWGHGRXFRQWXUL
([HPSOX GH IRUPXO FRQWDELO FRPSXV FX XQ VLQJXU FRQW FUHGLWRU L PDL PXOWH FRQWXUL
GHELWRDUHVHDFKL]L LRQHD]RFOGLUHODFRVWGHDFKL]L LHGHOHLL79$DIHUHQWGH
*

404)XUQL]RULGHLPRELOL]UL

212 &RQVWUXF LL
442679$GHGXFWLELO

119.000
100.000
19.000

([HPSOX GH IRUPXO FRQWDELO FRPSXV FX XQ VLQJXU FRQW GHELWRU L PDL PXOWH conturi
FUHGLWRDUH VH DFKLW IXUQL]RUXO GLQ H[HPSOXO SUHFHGHQW DVWIHO  OHL SULQ YLUDPHQW LDU UHVWXO FX
32

numerar:
*

404)XUQL]RULGHLPRELOL]UL

5121&RQWXULODEQFLvQOHL
5311 Casa n lei

119.000
90.000
29.000

EvQIXQF LHde scopul pentru care se ntocmesc:

)RUPXOH FRQWDELOH GH vQUHJLVWUDUH FXUHQW VH vQWRFPHVF SHQWUX vQUHJLVWUDUHD RSHUD LLORU

HFRQRPLFH FDUH DX ORF vQ PRG RELQXLW IUHFYHQW vQ DFWLYLWDWHD SUDFWLF GH FRQWDELOLWDWH
QVFULHUHDVXPHORUVHIDFHGHUHJXOvQQHJUXIDSWSHQWUXFDUHVHQXPHVFLformule contabile
de nregistrare n negru6XPHOHUHVSHFWLYHVHDGXQvQWUHHOHDWkWvQGHELWXOFRQWXOXLFkWLvQ
creditul lui. $FHVWHIRUPXOHFRQVWLWXLHED]DvQUHJLVWUULORUvQFRQWDELOLWDWH([HPSOHOHSUH]HQWDWH
antHULRUUHSUH]LQWIRUPXOHFRQWDELOHGHvQUHJLVWUDUHFXUHQWVDXvQQHJUX
)RUPXOHFRQWDELOHGHWRUQDUH UHSUH]LQWRPRGDOLWDWHVSHFLILFFRQWDELOLW LLGHFRUHFWDUHD

unor erori anterioare, ntocmindu-VHFXRFD]LDUHFWLILFULLXQRUIRUPXOHHURQDWvQWRFPLWe, motiv
pentru care se mai numesc IRUPXOH GH UHFWLILFDUH vQ URX (OH VXQW LPSXVH GH IDSWXO F vQ
FRQWXUL QX VH DGPLW FRUHFWUL GH VXPH vQUHJLVWUDWH JUHLW SULQ WHUJHUHD VDX WLHUHD ORU L
nscrierea apoi a sumei corecte.
([LVWGRXPRGDOLW LGHWRUQDUHvQQHJUXLvQURX
WRUQDUHD vQ QHJUX FRQVW vQ DQXODUHD XQHL IRUPXOH FRQWDELOH HIHFWXDWH DQWHULRU JUHLW SULQ
LQYHUVDUHDHLvQVFULLQGVXPDWRWvQQHJUXGXSFDUHVHvQWRFPHWHIRUPXODFRQWDELOFRUHFW
([HPSOX SUHVXSXQHP F IRUPXOD FRQWDELO GH vQUHJLVWUDUH D RSHUD LHL GH DFKLWDUH D XQXL
IXUQL]RUGHLPRELOL]ULSULQYLUDPHQWFXVXPDGHOHLV-DVWDELOLWJUHLWODDPEHOHFRQWXULDVWIHO
*

a) 404)XUQL]RULGHLPRELOL]UL

5311Casa n lei

25.000

8OWHULRUVHREVHUYFIRUPXODDVWIHOvQWRFPLWHVWHJUHLWLVHWRUQHD]vQQHJUXDVWIHO
*

b) 5311Casa n lei

404)XUQL]RULGHLPRELOL]UL

25.000

'XSDQXODUHDvQUHJLVWUULLJUHLWHVHvQWRFPHWHIRUPXODFRQWDELOFRUHFW
*

c) 404Furnizori de imobili]UL

5121Casa n lei

25.000

WRUQDUHD vQ URX FRQVW vQ DQXODUHD XQHL IRUPXOH FRQWDELOH HIHFWXDWH DQWHULRU JUHLW SULQ
UHSHWDUHD HL GDU FX VXPD vQVFULV vQ URX VDX vQQHJUXvQFDGUDWvQWU-XQFKHQDULvQWRFPLUHDDSRLD
formulei corecte n negru.
3OHFkQGGHODDFHHDLRSHUD LHvQUHJLVWUDWJUHLWLQL LDOVHSURFHGHD]ODWRUQDUHDvQURXDVWIHO
*

b) 404)XUQL]RULGHLPRELOL]UL

5311Casa n lei

25.000

LDSRLODvQWRFPLUHDIRUPXOHLFRQWDELOHFRUHFWH
*

c) 404FurQL]RULGHLPRELOL]UL

5121Casa n lei

25.000

6FKHPDFRPSDUDWLYDvQUHJLVWUULORUGHWRUQDUHvQQHJUXLURXHVWHSUH]HQWDWvQILJXUD
'LQ DQDOL]D FRPSDUDWLY D FHORU GRX PRGDOLW L GH HIHFWXDUH D WRUQULL VH FRQVWDW F vQ
ambele cD]XULVHDMXQJHODDFHODLVROGILQDOvQFRQWXULLGHFLVHDWLQJHVFRSXOSURSXVGHFRUHFWDUHD
vQUHJLVWUULORUFRQWDELOHHURQDWH
WRUQDUHDvQQHJUXSUH]LQWvQVdezavantajulID GHWRUQDUHDvQURXFGXFHSHGHRSDUWHOD
denaturarea rulajului coQWXULORU IRORVLWH SH FDUH vO PUHWH DUWLILFLDO FX VXPH FDUH vQ UHDOLWDWH QX
FRUHVSXQGXQRURSHUD LLHFRQRPLFHFLXQRURSHUD LLGHFRUHFWDUHDDFXPHVWHFD]XOFRQWXULORU&DVD
vQOHLL)XUQL]RULSHQWUXLPRELOL]ULFDUHSUH]LQWDWkWUXODMGHELWRUFkWLFUHGLWRUGHLvQUHDOLWDWH
UXODMXOORUHVWH]HURLSHGHDOWSDUWHFRQGXFHODVWDELOLUHDvQDQXPLWHFD]XULDXQRUFRUHVSRQGHQ H
33

ireale ntre conturi.

'LQDFHVWHPRWLYHOHJHDFRQWDELOLW LLUHFRPDQGIRORVLUHDWRUQULLvQURX
n activitatHD SUDFWLF VROX LD FRQWDELO DSDUH vQV VXE IRUPD articolelor contabile care
FXSULQGSHOkQJIRUPXODFRQWDELO
-GDWDFkQGDDYXWORFRSHUD LDHFRQRPLF
-RVXFFLQWH[SOLFD LH
-GRFXPHQWXOFDUHDVWDWODED]DvQUHJLVWUULL
-VHPQWXUDSHUVRDQHi care le-DvQWRFPLWLFDUHSRDWHUVSXQGHSHQWUXFRUHFWLWXGLQHDOXL
)LJ6FKHPDFRPSDUDWLYDvQUHJLVWUULORUGHWRUQDUH
vQQHJUXLvQURX
$WRUQDUHDvQQHJUX
D 404Furnizori de imob. C
a) 25000
b) 25000
Rd 25000
Rc 25000
Tsd 25000
Tsc 25000

5311Casa n lei
C
a) 25000
b) 25000
Rd 25000
Rc 25000
Tsd25000
Tsc 25000

%WRUQDUHDvQURX
D 404Furnizori de imob.
a) 25000
b) 25000
Rd
0
Rc
0
Tsd
0
Tsc 0

5311Casa n lei
C
a) 25000
b) 25000
Rd
0 Rc
0
Tsd
0 Tsc
0

&'XSvQWRFPLUHDIRUPXOHORUFRQWDELOHFRUHFWH
404Furnizori
GH LPRELOL]UL
D
c) 25000

5121Conturi la
C

EQFL vQ OHL

c) 25000

$UWLFROHOH FRQWDELOH VH vQWkOQHVF vQV vQ PRG IUHFYHQW GLUHFW SH GRFXPHQWHOH GH HYLGHQ 
HFRQRPLFSHFDUHVHDSOLFRWDPSLOFDUHFRQ LQHHJDOLWDWHDFDUDFWHULVWLFLXQORFUH]HUYDWSHQWUX
GDWLVHPQWXU
2SHUD LDVHQXPHWHcontarea documentelorLDUH[SOLFD LDVHUHJVHWHvQGRFXPHQWXOFRQWDW
n general, articolele contabile se cuprind ntr-XQ GRFXPHQW FDUDFWHULVWLF QXPLW 1RW
FRQWDELO
QUHJLVWUDUHD RSHUD LLORU HFRQRPLFH FRQVHPQDWH vQ GRFXPHQWH vQ RUGLQHD SURGXFHULL ORU n
UDSRUW FX GDWD OD FDUH D DYXW ORF VXE IRUP GH DUWLFROH FRQWDELOH VH QXPHWH vQUHJLVWUDUH vQ RUGLQH
FURQRORJLF
$FHDVW vQUHJLVWUDUH VH HIHFWXHD] vQ DFWLYLWDWHD SUDFWLF FX DMXWRUXO GRFXPHQWXOXL GH
contabilitate numit Registru Jurnal care poate ILSHILHVDXIRLYRODQWH
1RUPDUHDFRQWDELOLW LLLSODQXOGHFRQWXUL
Q DUD QRDVWU FRQWDELOLWDWHD HVWH QRUPDW GH 0LQLVWHUXO)LQDQ HORUFDUHHODERUHD]SODQXOGH
FRQWXULLLQVWUXF LXQLOHGHXWLOL]DUHDOHDFHVWRUDQFHSkQGFXDYkQGODED]5HJXODPHQWXO
GHDSOLFDUHD/HJLLFRQWDELOLW LLQUSODQXOGHFRQWXULHVWHVWUXFWXUDWvQQRXFODVHVLPEROL]DWH
de la 1 la 9 astfel:
Clasa 1: Conturi de capitaluri;
Clasa 2: Conturi de active imobilizate;
&ODVD&RQWXULGHVWRFXULLSURGXF LHvQFXUVGHH[HFX LH
&ODVD&RQWXULGHWHU L
34

Clasa 5: Conturi de trezorerie;

Clasa 6: Conturi de cheltuieli;
Clasa 7: Conturi de venituri;
&ODVD&RQWXULVSHFLDOHGHRUGLQHLHYLGHQ 
Clasa 9: Conturi de gestiune.
Planul de conturi genHUDO SUHFXP L QRUPHOH GH XWLOL]DUH DOH DFHVWXLD VXQW GHVWLQDWH WXWXURU
XQLW LORUSDWULPRQLDOHFDUHGHVIRDUDFWLYLW LHFRQRPLFHLFRQ LQFRQWXULOHQHFHVDUHvQUHJLVWUULLvQ
FRQWDELOLWDWH D RSHUD LLORU SDWULPRQLDOH FRQ LQXWXO HFRQRPLF L IXQF LD FRQWDELO DOH ILHFUXL FRQW
SUHFXPLPRQRJUDILDFRQWDELODSULQFLSDOHORURSHUD LXQL
)LHFDUHFODVvQSDUWHHVWHVWUXFWXUDWvQXQDVDXPDLPXOWHJUXSHSkQODQRXILHFDUHJUXS
FRQ LQHXQXOVDXPDLPXOWHFRQWXULVLQWHWLFHGHJUDGXO,LDUODUkQGXOORUDFHVWHDFRQ LQXQXOVDXPDL
multe conturi sintetice de gradul II.
&ODVHOHGHFRQWXULVXQWVLPEROL]DWHFXRFLIUJUXSHOHGHFRQWXULVXQWVLPEROL]DWHFXGRXFLIUH
conturile sintetice de gradul I cu trei cifre, iar conturile sintetice de gradul II cu pDWUXFLIUHDDFXPVH
REVHUYvQILJXUD
Formatul general
x
x
x
x
Clasa
Grupa
Cont sintetic de gradul I
Cont sintetic de gradul II
Fig. 2.7. Simbolizarea n cadrul planului de conturi
Exemplu:
5

Clasa 5 - Conturi de trezorerie

Grupa 51 -&RQWXULODEQFL
&RQWVLQWHWLFGHJUDGXO,&RQWXULFXUHQWHODEQFL
&RQWVLQWHWLFGHJUDGXO,,&RQWXULODEQFLvQOHL
Conturile din clasele 1- VXQW REOLJDWRULL LDU FHOH GLQ FODVHOH  L SUHFXPLGH]YROWDUHDvn
DQDOLWLFH D FRQWXULORU VLQWHWLFH VXQW DGDSWDWH GH ILHFDUH XQLWDWH SDWULPRQLDO vQ IXQF LH GH VSHFLILFXO
DFWLYLW LLLQHFHVLW LOHSURSULL
3ODQXO GH FRQWXUL UHSUH]LQW L XQ LQVWUXPHQW GH OXFUX vQ FHHD FH SULYHWH GHWHUPLQDUHD
IRUPXOHORU FRQWDELOH $a cum se poate observa din anexa privind Planul de conturi general el
GLVSXQH GH XQ QXPU LPSUHVLRQDQW GH FRQWXUL WRFPDL SHQWUX D DVLJXUD XUPULUHD WXWXURU HOHPHQWHORU
SDWULPRQLDOH QV SH GH DOW SDUWH H[LVWHQ D XQXL QXPU PDUH GH FRQWXUL vQJUHXQHD] uneori aflarea
conturilor ce corespund variatelor formule contabile.
([LVW L XQHOH SXQFWH GH VSULMLQ FDUH VSRUHVF DFFHVLELOLWDWHD SODQXOXL GH FRQWXUL SHUPL kQG
GHWHUPLQDUHD XQRU IRUPXOH FRQWDELOH FRUHFWH vQ GHSOLQ FRQFRUGDQ  FX RSHUD LXQLOH HFRQRPLFH L
ILQDQFLDUHFDUHVHvQUHJLVWUHD]
$VWIHO vPSU LUHD FRQWXULORU SH FODVH RIHU SRVLELOLWDWHD FXWULL FRQWXULORUQXPDLvQLQWHULRUXO
FODVHL L QX vQ WRW SODQXO GH FRQWXUL 'H H[HPSOX FRQWXULOH GH FKHOWXLHOL UHVSHFWLY GH YHQLWXUL YRU IL
FXWDWH QXPDL vQ FODVHOH  L UHVSHFWLY  ([LVW WRWXL H[FHS LL vQ FHHD FH SULYHWH FRQWXULOH GH
FKHOWXLHOL L YHQLWXUL vQUHJLVWUDWH vQ DYDQV FDUH DSDU vQ LQWHULRUXO FODVHL  GHRDUHFH VXQW FRQWXUL GH
UHJXODUL]DUH SUHFXP L SHQWUX FKHOWXLHOLOH GH FRQVWLWXLUH L Fele de cercetare-dezvoltare care apar n
FODVDGHRDUHFHUHSUH]LQWLPRELOL]ULQHFRUSRUDOH
35

'H DVHPHQHD VH REVHUY R VHULH GH SDUDOHOLVPH FD GHQXPLUH L FD VLPERO DWkW vQ FDGUXO
DFHOHLDLFODVHFkWLvQWUHFODVHGLIHULWHDVWIHO
- n clasa 2, ntUHFRQWXULOHGHLPRELOL]ULQHFRUSRUDOHLFRUSRUDOHSHGHRSDUWHLFRQWXULOHGH
DPRUWL]UL SH GH DOW SDUWH 'H H[HPSOX FRQWXO  &KHOWXLHOL GH FRQVWLWXLUH L  $PRUWL]DUHD
cheltuielilor de constituire etc.;
-vQWUHFRQWXULOHGHVWRFXULLSURGXF LHvQFXUVGHH[HFX LHGLQFODVDLFRQWXULOHGHFKHOWXLHOLGLQ
FODVDJUXSD'HH[HPSOXFRQWXO0DWHULLSULPHLFRQWXO&KHOWXLHOLFXPDWHULLOHSULPH
- vQWUH FRQWXULOH GH FKHOWXLHOL FX SURYL]LRDQHOH GLQ FODVD  L FRQWXULOH GH YHQLWuri din
provizioane din clasa 7. De exemplu contul 6812 Cheltuieli de exploatare privind provizioanele
SHQWUXULVFXULLFKHOWXLHOLLFRQWXO9HQLWXULGLQSURYL]LRDQHSHQWUXULVFXULLFKHOWXLHOL
- ntre conturile de cheltuieli financiare din cODVDLFRQWXULOHGHYHQLWXULILQDQFLDUHGLQFODVD
 'H H[HPSOX FRQWXO  &KHOWXLHOL GLQ GLIHUHQ H GH FXUV YDOXWDU L FRQWXO  9HQLWXUL GLQ
GLIHUHQ HGHFXUVYDOXWDU
-vQWUHFRQWXULOHGHFKHOWXLHOLGLQFODVDLFRQWXULOHGHYHQLWXULGLQFODVD 7. De exemplu contul
 'HVSJXELUL DPHQ]L L SHQDOLW L L FRQWXO  9HQLWXUL GLQ GHVSJXELUL DPHQ]L L
SHQDOLW LHWF
8QDOWSXQFWGHVSULMLQHVWHLFLIUDGHODVIkULWXOVLPEROXOXLXQRUFRQWXULFDUHUHIOHFWIDSWXO
FDFHOHFRQWXULDXIXQF LHFRQWDELOLQYHUVGHFkWDFHHDDFRQWXULORUGLQJUXSDvQFDUHVHUHJVHVF'H
exemplu contul 409 Furnizori-GHELWRULDUHIXQF LHFRQWDELOGHDFWLYGHLFHOHODOWHFRQWXULGLQJUXSD
40 sunt de pasiv.
Un alt punct de sprijin n constituie cifra 8 aflDWODVIkULWXOVLPEROXOXLFRQWXULORUGLQFODVDFDUH
UHIOHFW IDSWXO F DFHOH FRQWXUL VXQW FRQWXUL GH GLIHUHQ H ELIXQF LRQDOH LDU SULPHOH GRX FLIUH UHSUH]LQW
JUXSDFRQWXULORUSHQWUXFDUHVHXUPUHVFGLIHUHQ HOH'HH[HPSOXFRQWXO'LIHUHQ HGHSUH ODPUIXUL
JUXSD0UIXULUHSUH]HQWkQGFKLDUGHQXPLUHDFRQWXOXLSHQWUXFDUHVHXUPUHVFDFHVWHGLIHUHQ H
Q FRQFOX]LH SXWHP VSXQH F SODQXO GH FRQWXUL VH ED]HD] SH ORJLF GH IDSW FRQWDELOLWDWHD
vQVLDUHODED]ORJLFD&RQWDELOLWDWHDQXWUHEXLHPHPRUDWvQVXLWPHFDQLFLVWFLWUHEXLHvQ HOHDV
GHGXVvQPRGORJLF
8QLW LOHSDWULPRQLDOHPLFLLPLMORFLLSRWXWLOL]DQXPDLFRQWXULOHVLQWHWLFHGHJUDGXO,FXWUHL
FLIUH 3HQWUX LQVWLWX LLOH SXEOLFH 0LQLVWHUXO )LQDQ HORU HPLWH XQ SODQ GH conturi general distinct,
SUHFXPLLQVWUXF LXQLGHDSOLFDUHDDFHVWXLD
&RQWXULOHVLQWHWLFHLDQDOLWLFH
'HVSUH FRQWXULOH VLQWHWLFH L DQDOLWLFH DP PDL YRUELW vQ VXEFDS &ODVLILFDUHD FRQWXULORU Q
FRQWLQXDUHSUH]HQWPFkWHYDDVSHFWHPDLLPSRUWDQWHvQOHJWXUFXDFHVWHD
&RQWXULOH VLQWHWLFH VXQW FRQWXULOH GH ED] DOH FRQWDELOLW LLFXDMXWRUXOFURUDVHUHIOHFWWRDWH
PLMORDFHOH HFRQRPLFH VXUVHOH HFRQRPLFH L SURFHVHOH HFRQRPLFH JUXSDWH GXS FDUDFWHULVWLFLOH
generale. Conturile sintetice sunWGHJUDGXO,LGHJUDGXO,,
&X DMXWRUXO FRQWXULORU VLQWHWLFH GH JUDGXO , VH XUPUHVF WRDWH HOHPHQWHOH SDWULPRQLDOH DOH RULFUHL
XQLW LSDWULPRQLDOHQFD]XOvQFDUHvQFDGUXOXQLW LLSDWULPRQLDOHH[LVWFHOSX LQGRXDVHPHQHDHOHPHQWH
DVHPQWRDUH XQLWDWHD UHFXUJH REOLJDWRULX OD FRQWXULOH VLQWHWLFH GH JUDGXO ,, SHQWUX XUPULUHD DFHVWRUD vQ
PRG GLVWLQFW &RQWXULOH VLQWHWLFH GH JUDGXO ,, UHSUH]LQW FRQWXUL GHVIXUWRDUH DOH FRQWXULORU VLQWHWLFH GH
JUDGXO,GHFLDVLJXULQIRUPD LLGHWDOLDWHFXSULYLUe la elementele patrimoniale individualizate.
&RQWXULOH VLQWHWLFH GH JUDGXO , L ,, VXQW DFHOHDL SHQWUX  WRDWH XQLW LOH SDWULPRQLDOH ILLQG
QRUPDWHGH0LQLVWHUXO)LQDQ HORUvQUHJLVWUULOHHIHFWXkQGX-se numai valoric (n etalon monetar).
([LVW vQV L PXOWH HOHPHQWH SDWULPRQLDOH FDUH SUH]LQW IRUPH VSHFLILFH vQ FDGUXO ILHFUHL
XQLW L'HH[HPSOXHOHPHQWXOSDWULPRQLDO0DWHULLSULPHGLIHUGHODRXQLWDWHODDOWDvQIXQF LHGH
obiectul de activitate.
'H DVHPHQHD vQ FDGUXO DFHOHLDL XQLW L VH SUHOXFUHD] PDL PXOWH IHOXUL GH PDWHULL SULPH
impunndu-VHDVWIHOFXQRDWHUHDH[DFWDGDWHORUUHIHULWRDUHODILHFDUHGLQWUHDFHVWHD$VWIHOvQFDGUXO
FRQWXOXLVLQWHWLFGHJUDGXO,0DWHULLSULPHVHGHVFKLGDQDOLWLFHSHIHOXULGHPDWHULLSULPHLDQXPH
MateULLSULPH$0DWHULLSULPH%HWFDGLFVHXUPUHVFvQDFHVWIHOSU LOHFRPSRQHQWHDOHXQXL
36

element patrimonial (n exemplu dat Materii prime).

8Q DOW H[HPSOX vO FRQVWLWXLH FRQWXO VLQWHWLF 'HELWRUL GLYHUL vQ FDGUXO FUXLD VH GHVFKLG
conturi analLWLFHSHQWUXSHUVRDQHOHIL]LFHXQLW LOHSDWULPRQLDOHLLQVWLWX LLOHSXEOLFHGHODFDUHXQLWDWHD
UHVSHFWLY DUH GH SULPLW DQXPLWH VXPH GH EDQL 'H DVHPHQHD FRQWXO VLQWHWLF )XUQL]RUL vQ FDGUXO
FUXLDVHGHVFKLFRQWXULDQDOLWLFHSHILHFDUHIXUQL]RUvQparte, cunoscndu-VHDVWIHOILHFDUHVXPGHEDQL
GDWRUDWILHFUXLIXUQL]RUvQSDUWH
'HFL FRQWXULOH DQDOLWLFH vQUHJLVWUHD] HOHPHQWH SDWULPRQLDOH LQGLYLGXDOL]DWH GXS vQVXLULOH
VSHFLILFHSHUPL kQGGHWDOLHUHDGH]YROWDUHDFRQWXULORUVLQWHWLFH
ConturilH VLQWHWLFH L DQDOLWLFH IXQF LRQHD] vQSDUDOHOLvQVWUkQVOHJWXUvQFDGUXODFHOHLDL
XQLW LSDWULPRQLDOHRULFHRSHUD LHHFRQRPLFvQUHJLVWUDWvQFRQWDELOLWDWHDDQDOLWLFILLQGUHIOHFWDWL
vQFRQWDELOLWDWHDVLQWHWLF
De asemenea, conturile anaOLWLFH DX DFHHDL IXQF LH FRQWDELO FX FHD D FRQWXULORU VLQWHWLFH GLQ
FDUH SURYLQ GHFL IXQF LRQHD] GXS DFHOHDL UHJXOL GH IXQF LRQDUH GHRDUHFH vQ DPEHOH FDWHJRULL GH
FRQWXULVHvQUHJLVWUHD]DFHOHDLHOHPHQWHSDWULPRQLDOHDYkQGGHFLDFHODLFRQ LQXWHFonomic.
QUHJLVWUULOHvQFRQWXULOHDQDOLWLFHVHSRWHIHFWXDDWkWYDORULFFkWLFDQWLWDWLYGXSFD]
8WLOL]DUHDFRQWXULORUDQDOLWLFHRIHUSRVLELOLWDWHDHIHFWXULLFRQWUROXOXLJHVWLRQDUSULQXUPULUHD
H[LVWHQWXOXLLPLFULORUILHFUXLHOHPHQWSDWULPRQLDOvQSDUWHSHSU LOHFRPSRQHQWHDVLJXUkQGDVWIHO
integritatea patrimoniului.
QWUHFRQWXOVLQWHWLFLFRQWXULOHDQDOLWLFHH[LVWUHOD LLVWUkQVHFDGHODvQWUHJODSDUWH
'HH[HPSOXSHQWUXFRQWXO0DWHULLSULPHVHFXQRVFXUPWRDUHOHGDWH
la
data

GHSUH]LQWVROGLQL LDOGHOHLILLQGGHVIXUDWSHGRXFRQWXULDQDOLWLFH
1. FRQWXODQDOLWLF0DWHULLSULPH$FDUHDUHVROGLQL LDOGHOHLUHSUH]HQWkQGYDORDUHDD
NJGLQPDWHULDSULP$LSVRVFXSUH XOXQLWDUGHOHXNJ
2. FRQWXODQDOLWLF0DWHULLSULPH%FDUHDUHVROGLQL LDOGHOHLUHSUH]HQWkQGYDORDUHDD
NJGLQPDWHULDSULP%FLPHQWFXSUH XOXQLWDUGHOHLNJ
vQFXUVXOOXQLLLDQXDULHSUHVXSXQHPFDXDYXWORFXUPWRDUHOHRSHUD LLHFRQRPLFH
1) la dDWDGHVHHOLEHUHD]GLQGHSR]LWSHQWUXQHYRLOHSURGXF LHLNJGLQPDWHULD$L
500 kg. din materia B;
2) ODGDWDGHVHSULPHVFGHODIXUQL]RULLVHGHSR]LWHD]NJGLQPDWHULD$LNJ
GLQPDWHULDSULP%
6LWXD LDvQFRQWXOVLQWHWLFLFRQWXULOHDQDOLWLFHODGDWDGHHVWHSUH]LQWPDLMRV
Contul sintetic Materii prime
Data

Sume
Creditoare

([SOLFD LL

Debitoare
01.01
04.01
06.01

5.000
1.700
6.700
Contul analitic Materii prime/A

6ROG LQL LDO

,HLUL
,QWUUL

TOTAL
Data

,QWUUL

1.01

6ROG LQL LDO

2.000
2.000

&DQWLW L .J

([SOLFD LL

Stoc
3000

,HLUL

3000

Sold

Debit
3000

5.000
3.000
4.700
4.700

Valori
Credit

Sold
-

3000

1000
1000

2000
2500
2500

,HLUL

4.01
6.01

,QWUUL

Total
Data

500
3500

6ROG LQL LDO

500
3500

&DQWLW L .J

([SOLFD LL
,QWUUL

1.01

1000
2000
2500
1000
2500
Contul analitic Materii prime/B

1000

Stoc
1000

600
1600

500
500

500
1100
1100

,HLUL

Debit
2000
1200
3200

Valori
Credit

Sold
-

2000

1000
1000

1000
2200
2200

,HLUL

4.01
6.01

,QWUUL

Total

)LJ6LWXD LDFRQWXOXLVLQWHWLF0DWHULLSULPHLDFRQWXULORUDQDOLWLFHDIHUHQWH
37

Q FD]XO FRQWXULORU PRQRIXQF LRQDOH OHJWXULOH GLQWUH FRQWXO VLQWHWLF L FRQWXULOH DQDOLWLFH DD
FXPVHREVHUYLGLQH[HPSOXOSUHFHGHQWVXQWGDWHGHXUPWRDUHOHFRUHOD LLYDORULFH
VXPDVROGXULORULQL LDOHDOHFRQWXULORUDQDOLWLFHDOHXQXLFRQWVLQWHWLFWUHEXLHVILHHJDOLGHDFHODL
VHQVFXVROGXOLQL LDODOFRQWXOXLVLQWHWLFUHVSHFWLY
suma rulajelor debitoare ale FRQWXULORUDQDOLWLFHDOHXQXLFRQWVLQWHWLFWUHEXLHVILHHJDOFXUXODMXO
GHELWRUDOFRQWXOXLVLQWHWLFvQFDX]
VXPDUXODMHORUFUHGLWRDUHDOHFRQWXULORUDQDOLWLFHDOHXQXLFRQWVLQWHWLFWUHEXLHVILHHJDOFXUXODMXO
creditor al contului sintetic n caX]
VXPDVROGXULORUILQDOHDOHFRQWXULORUDQDOLWLFHDOHXQXLFRQWVLQWHWLFWUHEXLHVILHHJDOLGHDFHODL
VHQVFXVROGXOILQDODOFRQWXOXLVLQWHWLFGHFDUHDSDU LQ
Q DFWLYLWDWHD SUDFWLF YHULILFDUHD H[DFWLW LL vQUHJLVWUULORU vQ FRQWDELOLWDWH VH UHDOL]HD] SULQ
vQWRFPLUHDOXQDUDXQHLEDODQ HGHYHULILFDUHDQDOLWLFHSHQWUXILHFDUHFRQWVLQWHWLFFDUHVHGH]YROWvQ
conturi analitice, pe baza acesteia stabilindu-VHLFRUHOD LLOHYDORULFHGHPDLVXV
3HED]DH[HPSOXOXLGHPDLVXVvQWRFPLPEDODQ DGHYHULILFDUHDQDOLWLFDVWIHO
%DODQ DGHYHULILFDUHDFRQWXOXL0DWHULLSULPH
Nr.
crt.
1.
2.

Denumire cont

Sold

Rulaj
Debitor

LQL LDO

Materii prime/A
Materii prime/B
TOTAL

3000
2000
5000

500
1200
1700

Creditor
1000
1000
2000

Sold
final
2500
2200
4700

)LJ%DODQ DGHYHULILFDUHDQDOLWLF
6H REVHUY F DX IRVW VDWLVIFXWH FRUHOD LLOH YDORULFH GHFL FHOH GRX FRQWDELOLW L VLQWHWLF L
DQDOLWLFVXQWRUJDQL]DWHLIXQF LRQHD]SDUDOHO

38

&DS,,,'2&80(17$,$&$352&('(8$/0(72'(,&217$%,/,7,,
3.1. Documentele contabile -QR LXQHLPSRUWDQ LFRQ LQXW
'DWHOH L LQIRUPD LLOH FH SULYHVF FLUFXLWXO HFRQRPLF DO SDWULPRQLXOXL VXQW FRQVHPQDWH vQ
documentele contabile.
&RQIRUP /HJLL FRQWDELOLW LL DUW  DOLQ RULFH RSHUD LH SDWULPRQLDO VH FRQVHPQHD] vQ
PRPHQWXOHIHFWXULLHLvQWU-XQvQVFULVFDUHVWODED]DvQUHJLVWUULORUvQFRQWDELOLWDWHGREkQGLQGDVWIHO
calitatea de document justificativ.
Documentele contabileVXQWDFWHVFULVHvQFDUHVHFRQVHPQHD]RSHUD LLOHHFRQRPLFHvQFLIUH
L OLWHUH vQ PRPHQWXO L OD ORFXO vQISWXLULL ORU FX VFRSXO GH D VHUYL FD GRYDG D vQISWXLULL DFHVWRU
RSHUD LLLFDED]DvQUHJLVWUULLORUvQFRQWDELOLWDWH
7RDWHGRFXPHQWHOHFHVHvQWRFPHVFIRUPHD]sistemul de documentare. n structura acestuia
uQ ORF LPSRUWDQW UHYLQH GRFXPHQWHORU GH HYLGHQ  vQ VHQVXO F vQUHJLVWUDUHD RSHUD LLORU HFRQRPLFHvQ
FRQWXULHVWHSRVLELOQXPDLGXSFRQVHPQDUHDSUHDODELOvQGRFXPHQWH
5H]XOW F GRFXPHQWHOH UHDOL]HD] OHJWXUD GLQWUH IHQRPHQHOH SURFHVHOH L RSHUD LLOH
economico-ILQDQFLDUHLUHIOHFWDUHDORUvQFRQWDELOLWDWH
'RFXPHQWHOH FRQWDELOH vQ IXQF LH GH LPSRUWDQ D L IUHFYHQ D XWLOL]ULL ORU SRW IL WLSL]DWH L
netipizate.
Documentele tipizate VXQW XWLOL]DWH vQ PRG IUHFYHQW FRQ LQXWXO IRUPD L IRUPDWXO DFHVWora
ILLQGSUHVWDELOLWLLPSULPDW
&RQ LQXWXOIRUPXODUHORUFRQVWvQLQIRUPD LLOHIL[HLYDULDELOHFRQVHPQDWH,QIRUPD LLOHIL[HDX
XQ FDUDFWHU UHSHWLWLY L JHQHUDO ILLQG GH UHJXO WLSULWH LDU LQIRUPD LLOH YDULDELOH VXQW VSHFLILFH
FRQGL LLORUFRQFUHWHvQFDUHVHSURGXFRSHUD LLOHHFRQRPLFR-financiare.
)RUPD IRUPXODUXOXL VH FRQFUHWL]HD] SULQ JUXSDUHD L DH]DUHD LQIRUPD LLORU IL[H SUHFXP L D
VSD LLORUSHQWUXLQIRUPD LLOHYDULDELOHFDUHXUPHD]VILHFRPSOHWDWHGHXWLOL]DWRUL$VWIHOLQIRUPD LLOH
pRWILUHSDUWL]DWHVXEIRUPGHFKHVWLRQDUSURFHVHOHYHUEDOHWDEHODUVWDWHOHGHVDODULLLSULQJUXSDUH
pe zone (factura).
)RUPDWXO IRUPXODUXOXL VH UHIHU OD PULPHD VXSRUWXOXL GH KkUWLH VDX FDUWRQ ILLQG IRORVLWH
GLPHQVLXQLVWDQGDUGL]DWHLVLPEROXULOHDIHUHQWH([HPSOX$VHUHIHUODIRUPDWXO[PP
'RFXPHQWHOH WLSL]DWH DX FDUDFWHU REOLJDWRULX SHQWUX WRDWH XQLW LOH SDWULPRQLDOH L VXQW
FRQVHPQDWHvQ1RPHQFODWRUXOSULYLQGPRGHOHOHUHJLVWUHORULIRUPXODUHORUFRPXQHSULYLQGDFWLYLWDWHD
financLDULFRQWDELOHODERUDWGH0LQLVWHUXO)LQDQ HORU
Documentele netipizate VXQW VXSRUWXUL GH LQIRUPD LL vQ FDUH FRQ LQXWXO IRUPD L IRUPDWXO QX
VXQWSUHVWDELOLWHLLPSULPDWHIRORVLUHDDFHVWRUDILLQGODODWLWXGLQHDDJHQ LORUHFRQRPLFL'HH[HPSOX
situD LLOH GH UHSDUWL]DUH D GLIHUHQ HORU GH SUH  GH GHWHUPLQDUH D FRVWXULORU HIHFWLYH HWF vQ IXQF LH GH
QHFHVLW LOHGHLQIRUPDUHDOHILHFUHLXQLW LSDWULPRQLDOH
'RFXPHQWHOHFRQWDELOHSRWILvQIXQF LHGHPRGXOGHvQWRFPLUHLUROXOORUvQFDGUXOVLVWHPului
LQIRUPD LRQDO-GHFL]LRQDO GRFXPHQWH MXVWLILFDWLYH UHJLVWUH FRQWDELOH L GRFXPHQWH GH VLQWH] L
UDSRUWDUH 'RFXPHQWHOH MXVWLILFDWLYH DVLJXU GDWHOH GH LQWUDUH vQ VLVWHPXO LQIRUPD LRQDO FRQWDELO
UHJLVWUHOHFRQWDELOHUHDOL]HD]vQUHJLVWUDUHDLVWRFDUHDGDWHORUvQVWUXFWXUDSURSULHFRQWXOXLLVLVWHPXOXL
GH FRQWXUL LDU GRFXPHQWHOH GH VLQWH] L UDSRUWDUH FHQWUDOL]HD] L WUDQVPLW LQIRUPD LLOH OHJDWH GH
VLWXD LDSDWULPRQLXOXLLDUH]XOWDWHORURE LQXWH
,PSRUWDQ DGRFXPHQWHORUFRQVWvQDFHHDF
- IDF GRYDGD vQISWXLULL RSHUD LLORU FRQVHPQDWH L vQ DFHODL WLPS FRQVWLWXLH L]YRUXO
LQIRUPD LLORUFRQWDELOHVWDWLVWLFHRSHUDWLYH
-UHSUH]LQWXQPLMORFHILFLHQWGHGHSLVWDUHDFKHOWXLHOLORUQHOHJDOHDOLSVXULORULVXVWUDJHULORUL
GHVWDELOLUHDUVSXQGHULLPDWHULDOHDSHUVRDQHORUYLQRYDWHGHRDUHFHSHED]DGRFXPHQWHORUVHH[HUFLW
FRQWUROXOHFRQRPLFLILQDQFLDU
-vQFD]GHOLWLJLXVXQWIRORVLWHFDSUREvQMXVWL LHvQYHGHUHDVWDELOLULLDGHYUXOXL
-DVLJXUFXOHJHUHDGDWHORUSUHOXFUDUHDLFLUFXOD LDDFHVWRUDSUHFXPLVLQWHWL]DUHDLSVWUDUHD
LQIRUPD LLORUFRQWDELOH
39

&RQ LQXWXOGRFXPHQWHORUMXVWLILFDWLYHGHSLQGHGHFDUDFWHUXORSHUD LLORUHFRQRPLFHFRQVHPQDWH

elementele principale fiind:
-GHQXPLUHDGRFXPHQWXOXLIDFWXUERQGHFRQVXPILGHPDJD]LH&(&FXOLPLWGHVXPHWF
-QXPUXOGRFXPHQWXOXLLGDWDvQWRFPLULLOXL
- GHQXPLUHD L VHGLXO XQLW LL SDWULPRQLDOH VHUYLFLXOXL L VHFWRUXOXL GXS FD] FDUH D vQWRFPLW
documentul;
-SU LOHFDUHSDUWLFLSODHIHFWXDUHDRSHUD LHLGDFHVWHFD]XO
-FRQ LQXWXORSHUD LHLHFRQRPLFR-ILQDQFLDUHGHVFULHUHDVXPDUGDUFODU
-ED]DOHJDODHIHFWXULLRSHUD LHLGDFHVWHFD]XO
-GDWHOHFDQWLWDWLYHLVDXYDORULFHDIHUHQWHRSHUD LHLHFRQRPLFR-financiare efectuate;
-QXPHOHLSUHQXPHOHSUHFXPLVHPQWXULOHSHUVRDQHORUFDUHUVSXQGGHHIHFWXDUHDRSHUD LHL
UHVSHFWLYH DOH SHUVRDQHORU FX DWULEX LL GH FRQWURO L DOH SHUVRDQHORU FDUH DX GUHSW GH DSUREDUH D
RSHUD LLORUUHVSHFWLYH
- DOWH HOHPHQWH PHQLWH V DVLJXUH FRQVHPQDUHD FRPSOHW D RSHUD LLORU vQ GRFXPHQWHOH
justificative.
QWRFPLUHD GRFXPHQWHORU MXVWLILFDWLYH VH UHDOL]HD] GH UHJXO OD ORFXO GH PXQF vQ FDGUXO
FUXLD VH SURGXFH RSHUD LD FRQVHPQDW VDX OD ORFXO GH PXQF FDUH SDUWLFLS OD vQISWXLUHD RSHUD LHL
respective.
ntocmireD VH IDFH SH IRUPXODUH WLSL]DWH VDX QHWLSL]DWH GXS FD] LDU FRPSOHWDUHD DFHVWRUD VH
face manual sau cu ajutorul tehnicii de calcul.
&RPSOHWDUHDPDQXDODGRFXPHQWHORUFRQWDELOHSUH]LQWXUPWRDUHOHQHDMXQVXUL
-QHFHVLWXQYROXPPDUHGHPXQF
- nu aVLJXUJDUDQ LDH[DFWLW LLGDWHORU
-QXDVLJXURSHUDWLYLWDWHDQHFHVDUvQWUDQVPLWHUHDFWUHRUJDQHOHGHGHFL]LH
&RPSOHWDUHD GRFXPHQWHORU FX DMXWRUXO WHKQLFLL GH FDOFXO HOLPLQ QHDMXQVXULOH SUH]HQWDWH PDL
VXVGDULPSXQHDQXPLWHH[LJHQ HSULYLQGIRUPDWXOLIRUPDGRFXPHQWHORUFRQWDELOH
3HQWUXvQWRFPLUHDPDQXDODGRFXPHQWHORUWUHEXLHUHVSHFWDWHDQXPLWHUHJXOLLDQXPH
-VHvQWRFPHVFFXFHUQHDOSL[VDXFUHLRQQHJUX
-GDFVHvQWRFPHVFvQPDLPXOWHH[HPSODUHWRDWHH[HPSODUHOHWUHEXLHVFRQ LQDFHODLWH[W
-WUHEXLHFRPSOHWDWHREOLJDWRULXWRDWHVSD LLOHFDUHH[LVWvQGRFXPHQWLDUGDFVXQWVSD LLOLEHUH
FDUHQXWUHEXLHFRPSOHWDWHDFHVWHDVHEDUHD]
'XS FRPSOHWDUH GRFXPHQWHOH MXVWLILFDWLYH VH VRUWHD] SH RSHUD LL VH FXPXOHD] FX DMXWRrul
GRFXPHQWHORUFHQWUDOL]DWRDUHVHYHULILFLVHvQUHJLVWUHD]vQFRQWDELOLWDWH
9HULILFDUHD GRFXPHQWHORU MXVWLILFDWLYH VH HIHFWXHD] vQ YHGHUHD HOLPLQULL VDX FRUHFWULL
HYHQWXDOHORUHURULSURGXVHFXSULOHMXOvQWRFPLULLLSUHOXFUULLXUPULQGX-se atkWIRUPDFkWLIRQGXO
9HULILFDUHD GH IRUP XUPUHWH DVSHFWHOH SULYLQG XWLOL]DUHD PRGHOXOXL GH GRFXPHQW
FRUHVSXQ]WRURSHUD LHLFRQVHPQDWHvQDFHVWDFRPSOHWDUHDFRUHFWLFRPSOHWH[DFWLWDWHDFDOFXOHORU
H[LVWHQ DDFHOXLDLQXPUGHRUGLQHSHILHFDUH exemplar n cazul documentelor ntocmite n mai multe
H[HPSODUH H[LVWHQ D VHPQWXULORU SHUVRDQHORU UHVSRQVDELOH GH vQWRFPLUHD GRFXPHQWHORU L DSUREDUHD
RSHUD LLORUHFRQRPLFHFRQVHPQDWHvQHOHHWF
9HULILFDUHDGHIRQGVHUHIHUODXUPWRDUHOHDVSHFWH
-OHJDOLWDWHDRSHUD LHLFRQVHPQDWHvQGRFXPHQWSULQDSHODUHDODUHJOHPHQWULOHOHJDOHvQYLJRDUH
-UHDOLWDWHDDGLFVHYHULILFvQFHPVXURSHUD LDFRQVHPQDWV-a produs efectiv;
-RSRUWXQLWDWHDvQVHQVXOYHULILFULLGDFPRPHQWXODOHVSHQWUXRSHUD LDFRQVHPQDWFRUHVSXQGH
vQWRFPDLFXQHFHVLWDWHDXQLW LLSDWULPRQLDOHUHVSHFWLY
-HFRQRPLFLWDWHDvQVHQVXOGHRDVHRE LQHPD[LPXPGHHIHFWFXPLQLPXPGHHIRUW
3HQWUX D IL vQUHJLVWUDWH vQ FRQWDELOLWDWH VH HIHFWXHD] DQDOL]D L FRQWDUHD GRFXPHQWHORU
jXVWLILFDWLYHDGLFVHSUHFL]HD]VLPEROXULOHFRQWXULORUSULQFDUHVHUHIOHFWRSHUD LDFRQVHPQDW
nregistrarea n contabilitate a documentelor justificative se face cronologic, respectnd
VXFFHVLXQHD GRFXPHQWHORU GXS GDWD GH vQWRFPLUH VDX GH LQWUDUH D DFHVWRUD vQ XQLWDWHD SDWULPRQLDO
SUHFXPLVLVWHPDWLFvQUHJLVWUHOHGHVFKLVHSHIHOXULGHFRQWXUL
'XS vQUHJLVWUDUHD GRFXPHQWHORU MXVWLILFDWLYH vQ FRQWDELOLWDWH DFHVWHD VH FODVHD] VH DHD]
40

ntr-RRUGLQHSUHVWDELOLWLVHSVWUHD]vQDUKLY$UKLYDUHDSVWUDUHDGRFXPHQWHORUMXVWLILFDWLYHLD

UHJLVWUHORUFRQWDELOHVHIDFHSHRSHULRDGGHFHOSX LQDQLLDUELODQ XOLWDWHOHGHVDODULLPLQLP
ani.
Q FD]XO vQ FDUH FX RFD]LD vQWRFPLULL YHULILFULL L vQUHJLVWUULL GRFXPHQWHORU MXVWLILFative se
FRQVWDWHURULVHDSHOHD]ODDDQXPLWXOWHUVFRQWDELODGLFWH[WXOVDXVXPDJUHLWVHEDUHD]FXR
OLQLH DVWIHO vQFkW V VH SRDW FLWL FH D IRVW VFULV LDU GHDVXSUD VH FRPSOHWHD] FRUHFW WH[WXO VDX VXPD
SUHFXP L VHPQWXUD FHOXL FDUH D HIHFtuat corectura. Pentru documentele justificative privind
GLVSRQLELOLW L EQHWL L FHOH FX UHJLP VSHFLDO QX HVWH SHUPLV FRUHFWDUHDORUGXSPRGHOXOSUH]HQWDW
DQWHULRUFLVHDQXOHD]IUDVHGHWDDGLQFDUQHWXOUHVSHFWLYLVHvQWRFPHWHXQDOWGRFXPHQW corect.
3HQWUX GRFXPHQWHOH vQ FDUH VH FRQVHPQHD] RSHUD LL GH SUHGDUH-primire a valorilor materiale,
FRUHFWXUDWUHEXLHFRQILPDWSULQVHPQWXULOHSUHGWRUXOXLLSULPLWRUXOXL
Q FD]XO FRPSOHWULL GRFXPHQWHORU FX DMXWRUXO WHKQLFLL GH FDOFXO vQ VLVWHP Lnformatic),
FRUHFWXULOH VXQW DGPLVH QXPDL vQDLQWH GH SUHOXFUDUHD DFHVWRUD PHQ LRQkQGX-VH GDWD FRUHFWXULL L
VHPQWXUDFHOXLFDUHDIFXWPRGLILFDUHD
QFD]GHSLHUGHUHVXVWUDJHUHVDXGLVWUXJHUHDXQRUGRFXPHQWHFRQWDELOHWUHEXLHOXDWHPVXULGH
reconstituire a acestora n termen de 30 zile de la constatare, iar documentele reconstituite vor purta
PHQ LXQHDUHFRQVWLWXLW
3.2. Clasificarea documentelor
LQkQGFRQWGHPXOWLWXGLQHDRSHUD LLORUHFRQRPLFR-ILQDQFLDUHLLPSOLFLWDGRFXPHQWHORUvQFDUH
seFRQVHPQHD]DFHVWHDGRFXPHQWHOHVHSRWFODVLILFDvQUDSRUWFXPDLPXOWHFULWHULLDVWIHO
QIXQF LHGHQDWXUDRSHUD LHL
D GRFXPHQWH SULYLQG LPRELOL]ULOH SURFHV YHUEDO GH UHFHS LH ILD PLMORFXOXL IL[ ERQ GH
PLFDUHDPLMORDFHORUIL[HHWF
b) GRFXPHQWH SULYLQG VWRFXULOH QRWD GH UHFHS LH L FRQVWDWDUH GH GLIHUHQ H ERQ GH SUHGDUHSULPLUHERQGHFRQVXPILDGHPDJD]LHHWF
FGRFXPHQWHSULYLQGGLVSRQLELOLW LOHEQHWLFKLWDQ HH[WUDVHGHFRQW&(&-uri etc.;
d) documente privind salariilHLDOWHGUHSWXULVLPLODUHOLVWHGHDYDQVWDWHGHVDODULLSRQWDMHHWF
H GRFXPHQWH SULYLQG FDOFXOD LD FRVWXOXL GH SURGXF LH SRVWFDOFXOD LL DQWHFDOFXOD LL GHYL]H
estimative etc.;
IGRFXPHQWHSULYLQGYkQ]ULOHDYL]GHvQVR LUHDPUILLIDFWXUDILVFDOFKLWDQ DILVFDOHWF
JGRFXPHQWHSULYLQGLPSR]LWHOHLWD[HOHGHFODUD LDSULYLQGREOLJD LLOHGHSODWODEXJHWXOGH
stat, decont privind accize etc.;
'XSPRGXOGHvQWRFPLUH n cadrul agentului economic:
a) documente primare care consemQHD] SHQWUX SULPD GDW R RSHUD LH HFRQRPLF VDX
ILQDQFLDU ERQXO GH FRQVXP QRWD GH UHFHS LH L FRQVWDWDUH GH GLIHUHQ H FRQGLFD GH SUH]HQ  HWF
ntocmindu-VHODORFXOLPRPHQWXOvQFDUHDFHVWHDDXORF
b) documente centralizatoare FDUH FRQVHPQHD] L JUXSHD] GDWHOH GLQ GRFXPHQWHOH SULPDUH
FXSULQ]kQG RSHUD LL GH DFHODL IHO FHQWUDOL]DWRUXO QRWHORU GH UHFHS LH L FRQVWDWDUH GH GLIHUHQ H
FHQWUDOL]DWRUXOWDWHORUGHVDODULLHWF
'XSORFXOGHvQWRFPLUH
a) documente interne care se ntocmesc n cDGUXO XQLW LL ERQ GH FRQVXP ILD GH PDJD]LH
IDFWXUDILVFDO&(&-ul etc.
b) documente externeFDUHVHvQWRFPHVFvQFDGUXODOWRUXQLW LIDFWXUDH[WUDVXOGHFRQWHWF
'XSIXQF LDSHFDUHRvQGHSOLQHVF
a) GRFXPHQWH GH GLVSR]L LH care transmit oUGLQXO GH H[HFX LH D XQHL RSHUD LL HFRQRPLFRILQDQFLDUH $FHVWH GRFXPHQWH QX DWHVW H[HFX LD RSHUD LLORU QHSXWkQG IL XWLOL]DWH FD ED] SHQWUX
vQUHJLVWUDUHDvQFRQWDELOLWDWHFRPDQGGLVSR]L LHGHOLYUDUHRUGLQGHGHSODVDUHHWF
b) documente justificatLYHVDXGHH[HFX LHFDUHIDFGRYDGDH[HFXWULLRSHUD LXQLLFRQVHPQDWH
IDFWXUILVFDOFKLWDQ H[WUDVGHFRQWERQGHFRQVXPHWF
c) documente mixte VXQW DFHOHD FRQ LQ XQ RUGLQ GH H[HFX LH D XQHL RSHUD LL IFkQG vQ DFHODL
41

WLPSLGRYDGDH[HFX LHLERQXOGHFRQVXPFXSULQGHGDWHSULYLQGGLVSR]L LDGHHOLEHUDUHDPDWHULDOHORU

GLQPDJD]LHLWRWRGDWGDWHFDUHDWHVWvQISWXLUHDFRQVXPXOXLPDWHULDOHORU
'XSUHJLPXOGHXWLOL]DUH
D GRFXPHQWH FX UHJLP VSHFLDO VXQW DFHOHD SHQWUX FDUH H[LVW UHJXOL exprese de ntocmire,
FLUFXOD LHLSVWUDUHFKLWDQ IDFWXUILVFDOHWF
E GRFXPHQWH IU UHJLP VSHFLDO VXQW DFHOHD FDUH UHVSHFW UHJXOLOH JHQHUDOH GH vQWRFPLUH
FLUFXOD LHLSVWUDUHERQGHFRQVXPHWF
QIXQF LHGHUROXOORUvQFDGUXOVLVWHPXOXLLQIRUPD LRQDO
DGRFXPHQWHGHHYLGHQ FRQWDELOUHJLVWUXO-jurnal, registrul inventar etc.;
EGRFXPHQWHGHVLQWH]LUDSRUWDUHFRQWDELOELODQ XOFRQWDELO
3.3. Registrele de contabilitate
'XS FRQVHPQDUHD RSHUD LLORU FRQRPLFR-financiare n documentele justificative, acestea sunt
nregistrate n registre contabile.
5HJLVWUHOH FRQWDELOH VDX GRFXPHQWHOH GH HYLGHQ  FRQWDELO VXQW GRFXPHQWH FRQWDELOH
REOLJDWRULLvQFDUHXQLW LOHSDWULPRQLDOHvQUHJLVWUHD]SHULRGLFFURQRORJLFLVLVWHPDWLFWRDWHRSHUD LLOH
economico-financiare consemnate n documentele justificative.
Principalele registre ce se folosesc n contabilitate sunt:
- registrul-jurnal (cod 14-1-1);
- registrul-MXUQDOGHvQFDVULLSO LFRG-1-1/a);
- registrul-inventar (cod 14-1-2);
- registrul Cartea mare (cod 14-1-3).
1. Registrul-jurnal HVWH XQ GRFXPHQW FRQWDELO REOLJDWRULX FDUH VHUYHWH SHQWUX vQUHJLVWUDUHD
]LOQLF VDX OXQDU vQ PRG FURQRORJLF D WXWXURU PLFULORU SDWULPRQLXOXL XQLW LL IU VSD LL OLEHUH L
IUWHUVWXUL
Registrul-MXUQDO VH vQWRFPHWH GH FWUH UHJLLOH DXWRQRPH VRFLHW LOH FRPHUFLDOH LQVWLWX LLOH
SXEOLFH XQLW LOH FRRSHUDWLVWH DVRFLD LLOH L FHOHODOWH SHUVRDQHMXULGLFHvQWU-XQVLQJXUH[HPSODUGXS
ce a fost numerotat, semnat, certificatLSDUDIDWODRUJDQHOHILVFDOHWHULWRULDOH
QDFWLYLWDWHDSUDFWLFUHJLVWUXO-MXUQDOVHUHJVHWHvQIRUPDGHQXPLWGHED]LSHQRWHGH
contabilitate.
Registrul-MXUQDOvQIRUPDVDFODVLFILJDUHFDUDFWHUXQLFLFRQVHPQHD]WRDWHRSHUD iile
HFRQRPLFHLILQDQFLDUHGLQFDGUXOXQHLSHULRDGHGHJHVWLXQH
2GDWFXVSRULUHDYROXPXOXLRSHUD LLORUFRQWDELOHLPSOLFLWGLYL]LXQHDPXQFLLFRQWDELOHDOWXUL
GH MXUQDOXO XQLF GHQXPLW MXUQDO JHQHUDO VXQW XWLOL]DWH MXUQDOH PXOWLSOH GLIHUHQ LDWH SH grupuri de
RSHUD LXQL DSURYL]LRQDUH YkQ]UL VDODULL HWF $FHVWH MXUQDOH PDL VXQW GHQXPLWH L MXUQDOH DX[LOLDUH
sau analitice, totalurile lunare ale acestora nscriindu-se n registrul-jurnal general.
Unitatea .............................
Registrul-jurnal
Nr
crt

Data
nregisWUULL

Documentul
ExpliFelul

Nr

Data

FD LL

Report

nr........pagina...
Simbolurile
Suma
conturilor
D
C
D
C
*
*

De reportat:

Fig. 3.1. Registrul-jurnal general

La sIkULWXO OXQLL VH WRWDOL]HD] VXPHOH LDU UH]XOWDWXO RE LQXW WUHEXLH V FRUHVSXQG FX WRWDOXO
42

UXODMHORUFXUHQWHGLQEDODQ DGHYHULILFDUHDFRQWXULORUVLQWHWLFHGLQOXQDUHVSHFWLY
2. Registrul-MXUQDOGHvQFDVULLSO LVHvQWRFPHWH]LOQLFvQWU-un sinJXUH[HPSODUGHFWUH
DVRFLD LLOH IDPLOLDOH L SHUVRDQHOH IL]LFH DXWRUL]DWH V GHVIRDUH DFWLYLW L LQGHSHQGHQWH FDUH FRQGXF
FRQWDELOLWDWH vQ SDUWLG VLPSO GXS FH D IRVW QXPHURWDW QXUXLW L SDUDIDW GH FWUH RUJDQXO ILVFDO
teritorial.
Forma registrului-MXUQDOGHvQFDVULLSO LHVWHSUH]HQWDWPDLMRV
Unitatea .............................
Registrul-MXUQDO GH vQFDVUL L SO

nr..pagina.
Nr.
crt.

Data

Documentul
(felul, nr.)

([SOLFD LL

QFDVUL

3O L

Report:

De reportat:

Fig. 3.2. Registrul-MXUQDOGHvQFDVULLSO L

3. Registrul-inventar HVWH XQ GRFXPHQW FRQWDELO REOLJDWRULX vQ FDUH VH vQUHJLVWUHD] JUXSDW
WRDWHHOHPHQWHOHSDWULPRQLDOHLQYHQWDULDWHFRQIRUPSUHYHGHULORUOHJDOHLFRQVWLWXLHSUREvQOLWLgii.
6H vQWRFPHWH GH FWUH UHJLLOH DXWRQRPH VRFLHW LOH FRPHUFLDOH LQVWLWX LLOH SXEOLFH XQLW LOH
FRRSHUDWLVWHDVRFLD LLOHLFHOHODOWHSHUVRDQHMXULGLFHSUHFXPLSHUVRDQHOHIL]LFHFDUHDXFDOLWDWHDGH
comerciant, ntr-XQVLQJXUH[HPSODUGXSFHDIRVWQXPHURWDWLSDUDIDW
6HvQWRFPHWHODVIkULWXODQXOXLIUWHUVWXULLIUVSD LLOLEHUHSHED]DGDWHORUFXSULQVHvQ
OLVWHOH GH LQYHQWDULHUH L SURFHVHOH YHUEDOH GH LQYHQWDULHUH D HOHPHQWHORU SDWULPRQLDOH SULQ JUXSDUHD
acestora pe conturi sau grupe de conturi.
Forma registrului-LQYHQWDUHVWHSUH]HQWDWPDLMRV
Unitatea ........................
Registrul-inventar
la data de 31 decembrie..............
1U SDJLQ

Nr
crt

5HFDSLWXOD LD

Valoarea

elementelor
inventariate

FRQWDELO

Valoarea
de
inventar

de evaluare
(de nregistrat)
Valoarea
Cauzele
'LIHUHQ H

GLIHUHQ HORU

4. Registrul Cartea mare este un document contabil obligatoriu n care se nscriu lunar, prin
UHJUXSDUH SH FRQWXUL FRUHVSRQGHQWH WRDWH vQUHJLVWUULOe efectuate n registrul-jurnal, stabilindu-se
VLWXD LDILHFUXLFRQWVROGLQL LDOUXODMHGHELWRDUHLFUHGLWRDUHVROGILQDO
5HJLVWUXO &DUWHD PDUH FRQ LQH FkWH R ILO SHQWUX ILHFDUH FRQW VLQWHWLF XWLOL]DW GH XQLWDWH
VWUXFWXUkQGLVLVWHPDWL]kQGUXODMHOHILHFUXLFRQWXWLOL]DWSHFRQWXULFRUHVSRQGHQWH
&RQ LQXWXO DFHVWXL UHJLVWUX VW OD ED]D vQWRFPLULL EDODQ HL GH YHULILFDUH D FRQWXULORU FRQWDELOH
VHUYLQGDVWIHOODYHULILFDUHDvQUHJLVWUULORUFRQWDELOHHIHFWXDWH
Formularele folosite n acest scop pot avea diferse forme, astfel:
D)LHGHFRQWSHQWUXRSHUD LLGLYHUVH

43

Simbol cont

Pag.

Simbol cont

Rulaj

Sold

corespondent

),$ '( &217

Contul .................
Data
Document

([SOLFD L

D/C

i
Felul

Nr.

E)LHGHFRQWDKVDXSHFRQWXULFRUHVSRQGHQWH
&$57($ 0$5( $+

Simbol
cont

Denumirea contului .........

Nr. din
Data
Suma
registrul
RSHUD LHL
jurnal
19....

Debit

Pag.

Credit
Conturi corespondente

c) Forma carte-mare centralizatoare

Contul....................................
Conturi corespondente creditoare
Lunile
Cont ---- Cont ---Cont --jurnal
jurnal
jurnal
Ianuarie
Februarie
Martie
TOTAL
TRIM. I
.
.
Octombrie
Noiembrie
Decembrie
TOTAL
TRIM. IV
TOTAL
GENERAL
(I - IV)

44

Total

Sold

rulaj
debitor

Total
rulaj
creditor
La 1 ian.

D C

3.4. Formele de contabilitate

Forma de contabilLWDWH UHSUH]LQW VLVWHPXO GH IRUPXODUH FRUHODWH vQWUH HOH FDUH VHUYHVF OD
vQUHJLVWUDUHDLSUHOXFUDUHDGDWHORUSULYLQGVWDUHDLPLFDUHDHOHPHQWHORUSDWULPRQLDOH
Sistemul de formulare cuprinde, n principal:
documentele justificative;
registre contabile;
SXUWWRULLWHKQLFLGHGDWH
EDODQ DGHYHULILFDUH
registrul inventar;
GRFXPHQWHGHVLQWH]LUDSRUWDUHFRQWDELO
)LHFDUHIRUPGHFRQWDELOLWDWHVHGLIHUHQ LD]SULQPRGXOGHSUHOXFUDUHDGDWHORULSULQVWUXFWXUD
registrelor contabile folosite pentUX vQUHJLVWUDUHD FURQRORJLF L VLVWHPDWLF D RSHUD LLORU HFRQRPLFRfinanciare.
7UHEXLHUHPDUFDWIDSWXOFLQGLIHUHQWGHIRUPDGHFRQWDELOLWDWHSULQFLSDOHOHIRUPXODUHFRQVWDX
din registrul-jurnal, registrul inventar, cartea-PDUHLEDODQ DGHYHULILFDUH.
)RUPHOHGHFRQWDELOLWDWHVHvPSDUWvQIRUPDFODVLFIRUPDSHMXUQDOHPXOWLSOHIRUPDPDHVWUXDKLIRUPDLQIRUPDWLF
)RUPDGHFRQWDELOLWDWHFODVLFVHXWLOL]HD]GHXQLW LOHSDWULPRQLDOHPLFLFXXQQXPUUHGXV
GH RSHUD LL HFRQRPLFR-financiare, utilizndu-VH XUPWRDUHOH UHJLVWUH UHJLVWUXO-jurnal unic pentru
vQUHJLVWUDUHD FURQRORJLF FDUWHD-PDUH SHQWUX HYLGHQ D VLVWHPDWLF UHJLVWUXO LQYHQWDU SHQWUX
LQYHQWDULHUHDSDWULPRQLXOXLEDODQ DGHYHULILFDUHSHQWUXYHULILFDUHDH[DFWLW LLvQUHJLVWUULORUvn conturi,
SUHFXPLOXFUULOHVDXGRFXPHQWHOHGHVLQWH]LUDSRUWDUHFRQWDELOFRQFUHWL]DWHvQSUDFWLFvQELODQ 
FRQWDELODQXDOLUDSRUWULFRQWDELOHVHPHVWULDOH
Forma de contabilitatea pe jurnale multipleDSHOHD]ODMXUQDOHPXOWLSOHSHQWUXvQUHJLVWrarea
FURQRORJLF L VLVWHPDWLF QXPDL vQ FUHGLWXO FRQWXULORU GH]YROWDW SH FRQWXUL FRUHVSRQGHQWH GHELWRDUH
3ULQ FHQWUDOL]DUHD GHELWXOXL ILHFUXL FRQW FH VH JVHWH vQ GLIHULWH MXUQDOH VH UHDOL]HD] vQUHJLVWUDUHD
VLVWHPDWLFvQFDUWHD-mare. Formularele folosite n cadrul acestei forme de contabilitate sunt: registreMXUQDOPXOWLSOHVLWXD LLOHSHQWUXGHELWXOXQRUFRQWXULFDUWHD-mare. Pe baza jurnalelor multiple deschise
SHQWUXFUHGLWXOFRQWXULORUVHvQWRFPHWHUHJLVWUXO-jurnal general sau unic, iar pe bazDDFHVWXLDGLQXUP
VHIDFvQUHJLVWUULOHvQFDUWHD-mare.
Forma de contabilitate maestru-DKVHFDUDFWHUL]HD]SULQDFHHDFDWkWUXODMXOGHELWRUFkWL
FHOFUHGLWRUDOFRQWXULORUVLQWHWLFHVHGH]YROWSHFRQWXULFRUHVSRQGHQWH3ULQFLSDOHOHIRUPXODUHXWLOizate
n cadrul acestei forme de contabilitate sunt: registrul-MXUQDO SHQWUX vQUHJLVWUDUHD FURQRORJLF D
RSHUD LLORUHFRQRPLFR-financiare, cartea-PDUHDKILHOHDKSHQWUXvQUHJLVWUDUHDVLVWHPDWLFEDODQ D
GHYHULILFDUHOXFUULGHVLQWH]LUDSRUWDUHFRQWDELODQXDOHLVHPHVWULDOH3HQWUXRULFHFRQWVLQWHWLFVH
XWLOL]HD] GRX ILH XQD SHQWUX GHELWXO FRQWXOXL LDU DOWD SHQWUX FUHGLWXO FRQWXOXL SUHFL]kQGX-se, n
ambele cazuri, conturile corespondente.
)RUPD GH FRQWDELOLWDWH LQIRUPDWLF FDSW R WRW PDL PDUH H[WLQGHUH L FRQVW vQ DGDSWDUHD
IRUPHORU GH FRQWDELOLWDWH XWLOL]DWH vQ SUHOXFUDUHD PDQXDO OD VSHFLILFXO GH OXFUX DO FDOFXODWRDUHORU
HOHFWURQLFH3UHOXFUDUHDDXWRPDWVHED]HD]SHIRUPXOHOHFRQWDELOHVWDELOLWHPDQXDOVDXDXWRPDWLSH
baza de date, nregistrndu-se att cronologic prin intermediul registrului-MXUQDOFkWLVLVWHPDWLFSULQ
intermediul registrului cartea-PDUH Q PHPRULD FDOFXODWRUXOXL VH SVWUHD] DWkW UHJLVWUXO-MXUQDO FkW L
ILHOH GH FRQW FDUWHD-mare), putnd fi editate la cerere cu ajutorul imprimantei. n mod automat se
vQWRFPHWHLEDODQ DGHYHULILFDUHLFKLDULELODQ XOFRQWDELOFXWRDWHDQH[HOHVDOH
8WLOL]DUHD FDOFXODWRDUHORU D WHKQLFLL PRGHUQH GH FDOFXO QX SURGXFH VFKLPEUL GH HVHQ  vQ
contabilitate, ci contribuLH OD UHGXFHUHD YROXPXOXL GH PXQF OD UHGXFHUHD SHULRDGHL GH RIHULUH D
LQIRUPD LLORU OD SUHOXFUDUHD FRPSOH[ D GDWHORU DOWIHO VSXV OD UHPDUFDUHD YDOHQ HORU GH FDUH GLVSXQH
contabilitatea.

45

Cap. IV -%$/$1$'(9(5,),&$5(- PROCEDEU AL METODEI

CONTABILIT,,
1R LXQHDLPSRUWDQ DLIXQF LLOH
EDODQ HLGHYHULILFDUH
%DODQ D GH YHULILFDUH VH vQFDGUHD] vQ FDWHJRULD SURFHGHHORU VSHFLILFH PHWRGHL FRQWDELOLW LL
prin intermediul ei realizndu-VHUHVSHFWDUHDHFKLOLEUXOXLSHUPDQHQWDOGXEOHLvQUHJLVWUUL.
%DODQ D GH YHULILFDUH VH SUH]LQW VXE IRUPD XQHL VLWXD LL WDEHODUH vQ FDUH VH vQVFULX GDWHOH
YDORULFH SUHOXDWH GLQ FRQWXUL L DQXPH VROGXULOH LQL LDOH UXODMHOH L VROGXULOH ILQDOH DOH FRQWXULORU
XWLOL]DWHSHQWUXvQUHJLVWUDUHDWXWXURURSHUD LLORUHFRQomico-financiare n cursul perioadei de gestiune a
XQHLXQLW LSDWULPRQLDOH
&RQIRUP /HJLL FRQWDELOLW LL DUW  EDODQ D GH YHULILFDUH VH vQWRFPHWH OXQDU L DUH FDUDFWHU
obligatoriu, scopul acesteia constituindu-OYHULILFDUHDvQUHJLVWUULLFRUHFWHDRSHUD LLORU
9HULILFDUHD vQUHJLVWUULL FRUHFWH D RSHUD LLORU FX DMXWRUXO EDODQ HLGHYHULILFDUHVHUHIHUDWkWOD
UHVSHFWDUHD SULQFLSLXOXL GXEOHL UHSUH]HQWUL D SDWULPRQLXOXL XQLW LL FkW L OD UHVSHFWDUHD SULQFLSLXOXL
GXEOHLvQUHJLVWUULDRSHUD LLORU n conturi.
&RQIRUPSULQFLSLXOXLGXEOHLvQUHJLVWUULILHFDUHRSHUD LHHFRQRPLFR-ILQDQFLDUVHvQUHJLVWUHD]
FRQFRPLWHQWLFXDFHHDLVXPvQGHELWXOXQXLFRQWLvQFUHGLWXODOWXLFRQWUH]XOWkQGDVWIHORHJDOLWDWH
SHUPDQHQW vQWUH WRWDOXO VXPHORU GHELWRDUH L DO FHORU FUHGLWRDUH 'HQXPLUHD GH EDODQ  SURYLQH
WRFPDLGHODIDSWXOFSULQLQWHUPHGLXODFHVWXLSURFHGHXVHFRQVWDWHJDOLWDWHDUHVSHFWLYFRQFUHWL]DW
vQH[LVWHQ DHJDOLW LORUYDORULFHGLQWUHFRORDQHOHSHUHFKLDOHEDODQ HLGHYHULILFDUH
Cu DMXWRUXO EDODQ HL GH YHULILFDUH VH YHULILF L DOWH FDOFXOH FLIULFH FDUH VH IDF FX RFD]LD
OXFUULORU FRQWDELOH UHVSHFWLY YHULILFUL FLIULFH SULYLQG vQWRFPLUHD IRUPXOHORU FRQWDELOH VWDELOLUHD
UXODMHORULVROGXULORUFRQWXULORUHWF
%DODQ D GH YHULILFDUH vQGHSOLQHWH UROXO XQXL LQVWUXPHQW GH UHJODUH D vQUHJLVWUULL RSHUD LLORU
economico-financiare n conturi.
%DODQ DGHYHULILFDUHVDXEDODQ DFRQWXULORUDVLJXUYHULILFDUHDH[DFWLW LLvQUHJLVWUULLRSHUD LLORU
HFRQRPLFH vQ FRQWXUL OHJWXUD GLQWUH FRQWXULOHVLQWHWLFHLELODQ OHJWXUDGLQWUHFRQWXULOHVLQWHWLFHL
DQDOLWLFH SUHFXP L FHQWUDOL]DUHD GDWHORU FRQWDELOH FXUHQWH $VWIHO VH SRDWH DSUHFLD F EDODQ D GH
YHULILFDUHvQGHSOLQHWHPDLPXOWHIXQF LL,LDQXPH
a) IXQF LD GH YHULILFDUH D H[DFWLW LL vQUHJLVWUULL RSHUD LLORU HFRQRPLFH vQ FRQWXUL FRQVW vQ
FRQWUROXOLLGHQWLILFDUHDHURULORUGHvQUHJLVWUDUHvQFRQWXULSULQLQWHUPHGLXOGLIHULWHORUHJDOLW LYDORULFH
FDUHWUHEXLHVH[LVWHvQFDGUXOEDODQ HLGHYHULILFDUHSUHFXPLSULQLQWHUPHGLXOXQRUFRUHOD LLYDORULFH
VWDELOLWHFXDMXWRUXOHLQUHJLVWUDUHDJUHLWDXQRURSHUD LLHFRQRPLFHFDXUPDUHDQHUHVSHFWULLGXEOHL
vQUHJLVWUULWUHFHUHDHURQDWDVXPHORUGLQUHJLVWUXOMXUQDOvQUHJLVWUXOFDUWHDPDUHLGHDLFLvQEDODQ 
efectuarea unor FDOFXOH JUHLWH vQ IRUPXOHOH FRQWDELOH FRPSOH[H VWDELOLUHD HURQDW D UXODMHORU L D
VROGXULORUFRQWXULORUGHWHUPLQLQHJDOLW LvQWUHWRWDOXULOHEDODQ HLFDUHVHVHPQDOL]HD]FXDMXWRUXOHL
IDSWFDUHvLFRQIHUFDUDFWHUXOXQXLLQVWUXPHQWGHYHULILFDUHde control.
/LSVD XQHL HJDOLW L YDORULFH VDX D XQRU FRUHOD LL FRQVWLWXLH GRYDGD H[LVWHQ HL XQRU HURUL FDUH
WUHEXLHVILHLGHQWLILFDWHLFRUHFWDWH
E %DODQ D GH YHULILFDUH IDFH OHJWXUD vQWUH FRQWXULOH VLQWHWLFH L ELODQ  $FHDVW OHJWXU VH
concretL]HD]vQIDSWXOFGDWHOHGLQELODQ XODQXDOUHSUH]LQWVROGXULOHILQDOHDOHFRQWXULORUSUHOXDWHGLQ
EDODQ D GH YHULILFDUH L JUXSDWH FRQIRUP QHFHVLW LORU GH vQWRFPLUH D ELODQ XOXL 3H GH DOW SDUWH OD
vQFHSXWXODQXOXLXUPWRUVROGXULOHLQL LDOHDOHFRQWXULORUVXQWSUHOXDWHGLQELODQ XOvQWRFPLWSHQWUXDQXO
SUHFHGHQWSRWULYLWSULQFLSLXOXLLQWDQJLELOLW LLELODQ XOXLGHGHVFKLGHUH
F 'H DVHPHQHD EDODQ D GH YHULILFDUH IDFH OHJWXUD vQWUH FRQWXULOH VLQWHWLFH L FRQWXULOH
analitice$FHDVWIXQF LHFRQVWvQvQWRFPLUHDXQRUEDODQ HGHYHULILFDUHDOHFRQWXULORUDQDOLWLFHSHQWUX
ILHFDUH FRQW VLQWHWLF FDUH VH GHVIRDU SH FRQWXUL DQDOLWLFH &X DMXWRUXO DFHVWRU EDODQ H DQDOLWLFH VH
FRQWUROHD] FRQFRUGDQ D FDUH WUHEXLH V H[LVWH vQWUH FRQWXO VLQWHWLF L FRQWurile sale analitice ale
DFHVWXLDFXSULYLUHODVROGXULOHLQL LDOHUXODMHOHLVROGXULOHILQDOH
Q FRQFOX]LH EDODQ D GH YHULILFDUH HVWH SXQWHD GH OHJWXU vQWUH FRQWXULOH DQDOLWLFH L FHOH
46

VLQWHWLFH L GLQWUH DFHVWHD GH SH XUP L ELODQ  GHFL IDFH OHJWXUD vQWUH SURFHGHHOH VSHFLILFH DOH
PHWRGHLFRQWDELOLW LL
d) IXQF LDGHFHQWUDOL]DUHDH[LVWHQ HORUPLFULORULWUDQVIRUPULORUSDWULPRQLDOHGruparea
LFHQWUDOL]DUHDGDWHORUvQUHJLVWUDWHvQFRQWXULFXDMXWRUXOEDODQ HLGHYHULILFDUHRIHUFRQGXFHULLXQLW LL
SDWULPRQLDOH SRVLELOLWDWHD GH D FXQRDWH WRWDOXO PRGLILFULORU LQWHUYHQLWH vQ YROXPXO L VWUXFWXUD
SDWULPRQLXOXLUH]XOWDWHOHILQDQFLDUHRE LQXWHvQXUPDDFWLYLW LLGHVIXUDWHHWF
Cuprinznd, centralizate, toate datele privitoare la exisWHQ D L PLFULOH HOHPHQWHORU
SDWULPRQLDOH vQUHJLVWUDWH vQ FRQWXULOH VLQWHWLFH L DQDOLWLFH SH R DQXPLW SHULRDG GH WLPS EDODQ D GH
YHULILFDUHDVLJXUFRPSDUDUHDGDWHORUGHODvQFHSXWXOXQHLSHULRDGHGHJHVWLXQHFXFHOHGHODVIkULWXOHL
LFXDOWHSHrioade de gestiune expirate.
e) IXQF LD GH DQDOL] D DFWLYLW LL HFRQRPLFH VH UHDOL]HD] SULQ FRPSDUDUHD SH ILHFDUH FRQW vQ
SDUWHSHJUXSHGHFRQWXULLSHWRWDODGDWHORUGHODvQFHSXWXOXQHLSHULRDGHGHJHVWLXQHFXFHOHGHOD
VIkULWXOHL
%DODQ DGHYHULILFDUHDUHXQUROGHRVHELWGHLPSRUWDQWvQDQDOL]DVLWXD LHLHFRQRPLFR-financiare
SH SHULRDGH VFXUWH GH WLPS vQ LQWHUYDOXO GLQWUH GRX ELODQ XUL ILLQG DVWIHO VLQJXUXO LQVWUXPHQW FDUH
IXUQL]HD]LQIRUPD LLOHQHFHVDUHFRQGXFHULLRSHUDWLYHDXQLW LLSatrimoniale.
$FHDVW DQDOL] DUH DQXPLWH OLPLWH FRPSDUDWLY FX DQDOL]D FDUH VH SRDWH UHDOL]D SH ED]D
ELODQ XOXL FRQWDELO GHRDUHFH FX DMXWRUXO EDODQ HORU GH YHULILFDUH VH RE LQH XQ JUDG PDL UHGXV GH
sintetizare a datelor contabile.
4.2. Clasificarea balan HORUGHYHULILFDUH
%DODQ HOHGHYHULILFDUHVHFODVLILFGXSPDLPXOWHcriterii:
DGXSQDWXUDFRQWXULORUSHFDUHOHFRQ LQ
-EDODQ HGHYHULILFDUHDOHFRQWXULORUVLQWHWLFHJHQHUDOH
-EDODQ HGHYHULILFDUHDOHFRQWXULORUDQDOLWLFH
%DODQ HOH Ge verificare ale conturilor sintetice se ntocmesc pe baze datelor preluate din
FRQWXULOH VLQWHWLFH L FXSULQG WRDWH FRQWXULOH VLQWHWLFH IRORVLWH GH R DQXPLW XQLWDWH SDWULPRQLDO vQ
FRQWDELOLWDWHDFXUHQWSHRDQXPLWSHULRDGGHJHVWLXQH
%DODQ HOH GH verificare ale conturilor analitice VH vQWRFPHVF vQDLQWHD HODERUULL EDODQ HL GH
verificare a conturilor sintetice, pe baza datelor preluate din conturile analitice, cte una pentru fiecare
cont sintetic care s-DGHVIXUDWSHFRQWXULDQDOLWLFH
Aceste baODQ HVHPDLQXPHVFLEDODQ HGHYHULILFDUHDX[LOLDUHVDXVHFXQGDUH6SUHGHRVHELUH
GH EDODQ D GH YHULILFDUH D FRQWXULORU VLQWHWLFH FDUH HVWH XQD VLQJXU SH XQLWDWH SDWULPRQLDO QXPUXO
EDODQ HORUGHYHULILFDUHDOHFRQWXULORUDQDOLWLFHHVWHGDWGHQXPUXOFRQWXULORUFDUHDXIRVWGHVIXUDWH
pe conturi analitice.
EGXSQXPUXOGHHJDOLW LSHFDUHOHFXSULQGEDODQ HOHGHYHULILFDUHDOHFRQWXULORUVLQWHWLFH
avem:
EDODQ HGHYHULILFDUHFXRVHULHGHHJDOLW L
EDODQ HGHYHULILFDUHFXGRXVHULLGHHJDOLW L
EDODQ HGHYHULILFDUHFXWUHLVHULLGHHJDOLW L
EDODQ HGHYHULILFDUHFXSDWUXVHULLGHHJDOLW L
a) %DODQ DGHYHULILFDUHFXRVLQJXUVHULHGHHJDOLW LVHvQWRFPHWHvQGRXYDULDQWHLDQXPH
ILH FD EDODQ  GH VXPH FXSULQ]kQG GRX FRORDQH GH VXPH GHELWRDUH L FUHGLWRDUH WRWDOXO FRORDQHORU
WUHEXLQG V ILH HJDO ILH FD EDODQ  GH VROGXUL FXSULQ]kQG GRX FRORDQH GH VROGXUL GHELWRDUH L
FUHGLWRDUHDOFURUWRWDOWUHEXLHVILHGHDVHPHQHDHJDO3RWULYLWGHQXPLULLDFHDVWDFXSULQGHQXPDLR
VLQJXUHJDOLWDWH
Totalul sumelor debitoare (d) = Totalul sumelor creditoare (c)
sau
Totalul soldurilor finale = Totalul soldurilor finale
debitoare (Sfd)
creditoare (Sfc)
47

7RWDOXO VXPHORU VH FRPSXQH GLQ VROGXULOH LQL LDOH GH OD vQFHSXWXO DQXOXL FXPulat cu rulajele
FRQWXULORUGHODvQFHSXWXODQXOXLLSkQODGDWDvQWRFPLULLEDODQ HLGHYHULILFDUH
3HED]DDFHVWHLEDODQ HVHVWDELOHWHLDGRXDFRUHOD LHLDQXPHWRWDOXULOHVXPHORUGLQGHELWXO
LUHVSHFWLYGLQFUHGLWXOWXWXURUFRQWXULORUGLQFDUWea-PDUHDGLFWRWDOXULOHEDODQ HLGHVXPHWUHEXLHV
ILH HJDOH FX WRWDOXULOH GLQ FRORDQHOH GH VXPH GHELWRDUH L FUHGLWRDUH DOH UHJLVWUXOXL-jurnal cumulat cu
VROGXULOH LQL LDOH SUHOXDWH GLQ ELODQ  6ROGXULOH ILQDOH VH VWDELOHVF FD GLIHUHQ  vQWUH WRWDOXO sumelor
GHELWRDUHLFHODOVXPHORUFUHGLWRDUHSUHOXkQGVHPQXOFHOXLPDLPDUH
%DODQ DGHYHULILFDUHDVROGXULORUVWODED]DvQWRFPLULLELODQ XOXLFRQWDELOLSHUPLWHFRQGXFHULL
V FXQRDVF UH]XOWDWHOH DFWLYLW LL OD SHULRDGH VFXUWH GH WLPS UHVSHFWLY vQ LQWHUYDOXO GLQWUH GRX
ELODQ XUL
0RGHOXO EDODQ HL GH YHULILFDUH D VXPHORU VH SUH]LQW vQ ILJXUD  EDODQ D VROGXULORU GLIHU
SULQGHQXPLUHDLFRQ LQXWXOFHORUGRXFRORDQHSHUHFKL
8QLWDWHDSDWULPRQLDO
%DODQ GHYHULILFare,
vQFKHLDWODPDUWLH
Denumirea conturilor
Sume totale
Debitoare
Creditoare
X1
Y1
X2
Y2
.
.
.
.
TOTAL
X
Y
)LJ%DODQ DGHYHULILFDUHDVXPHORU
b) %DODQ DGHYHULILFDUHFXGRXVHULLGHHJDOLW LGHQXPLWLEDODQ GHYHULILFDUHD sumelor
LVROGXULORUUH]XOWGLQFRPELQDUHDEDODQ HLVXPHORUFXEDODQ DVROGXULORU(DFXSULQGHSDWUXFRORDQH
GRXSHQWUXWRWDOXOVXPHORUGHELWRDUHLFUHGLWRDUHLGRXFRORDQHSHQWUXVROGXULOHILQDOHGHELWRDUHL
FUHGLWRDUHSHUPL kQGVWDELOLUHDDGRXVHULLGHHJDOLW LvQWUHWRWDOXOFRORDQHORUSHUHFKL
Totalul sumelor debitoare (d) = Totalul sumelor creditoare (c)
Totalul soldurilor finale = Totalul soldurilor finale
debitoare (Sfd)
creditoare (Sfc)
'HDVHPHQHDDFHDVWEDODQ FXPXOHD]FRUHOD LLOHLIXQF LLOHFHORUGRXWLSXULGHEDODQ HGH
YHULILFDUHGLQDFURUFRPELQDUHDUH]XOWDW
0RGHOXODFHVWHLEDODQ HHVWHSUH]HQWDWvQILJXUDGHPDLMRV
8QLWDWHDSDWULPRQLDO
%DODQ GHYHULILFDUH
vQFKHLDWODPDUWLH
Denumirea
Sume totale
Solduri finale
conturilor
Debitoare
Creditoare Debitoare Creditoare
X1
Y1
Z1
T1
X2
Y2
Z2
T2
.
.
.
.
.
.
.
.
TOTAL
X
Y
Z
T
X=Y
Z=T
)LJ%DODQ DGHYHULILFDUHFXGRXVHULLGHHJDOLW L
c) %DODQ D GH YHULILFDUH FX WUHL VHULL GH HJDOLW L cuprinde pe coloane distincte soldurile
LQL LDOHUXODMHOHSHULRDGHLFXUHQWHLVROGXULOHILQDOHDOHFRQWXULORUPRWLYSHQWUXFDUHVHPDLQXPHWHL
EDODQ  GH UXODMH FX VROGXUL LQL LDOH L ILQDOH &X DMXWRUXO UXODMHORU UHIOHFW GLQDmica mijloacelor,
VXUVHORULSURFHVHORUHFRQRPLFHLDUFXDMXWRUXOVROGXULORUUHIOHFWH[LVWHQ HOHDFHVWRUDODXQPRPHQW
GDW UHVSHFWLY LQL LDOH L ILQDOH 6H vQOWXU DVWIHO QHDMXQVXULOH EDODQ HL GH YHULILFDUH FX GRX VHULL GH
48

HJDOLW L
6HvQWRFPHWHvQGRXYDULDQWHLDQXPH
VXE IRUP WDEHODU FX DVH FRORDQH FkWH GRX SHQWUX VROGXUL LQL LDOH UXODMH L VROGXUL ILQDOH
SHUPL kQGVWDELOLUHDDWUHLVHULLGHHJDOLW LvQWUHWRWDOXULOHFRORDQHORUSHUHFKL
7RWDOXOVROGXULORULQL LDOH 7RWDOXOVROGXULORULQL LDOH
debitoare (Sid)
creditoare (Sic)
Totalul rulajelor debitoare(Rd)=Totalul rulajelor creditoare(Rc)
Totalul soldurilor finale = Totalul soldurilor finale
debitoare (Sfd)
creditoare (Sfc)
%DODQ DGHYHULILFDUHFXWUHLHJDOLW LDIRVWFRQFHSXWSHQWUXVSRULUHDSURSULHW LORULQIRUPDWLYH
DOHEDODQ HORUGHYHULILFDUHFXXQDVDXGRXVHULLGHHJDOLW L
0RGHOXO EDODQ HL GH YHULILFDUH FX WUHL VHULL GH HJDOLW L vQ YDULDQWD WDEHODU HVWH SUH]HQWDW vQ
figura de mai jos:
8QLWDWHDSDWULPRQLDO......................
%DODQ GHYHULILFDUH
vQFKHLDWODPDUWLH
Denumirea
Solduri
Rulaje ale
Solduri
conturilor
perioadei curente
finale
LQL LDOH
D
C
D
C
D
C
X1
Y1
Z1
T1
U1
V1
X2
Y2
Z2
T2
U2
V2
.
.
.
.
.
.
.
.
.
.
.
.
TOTAL
X
Y
Z
T
U
V
X=Y
Z=T
U=V
)LJ%DODQ DGHYHULILFDUHFXWUHLVHULLGHHJDOLW LvQYDULDQWDWDEHODU
Q SOXV FX DMXWRUXO DFHVWRU EDODQ H GH YHULILFDUH VH SRW VWDELOL L XUPWRDUHOH FRUHOD LL WRWDOXO
UXODMHORUGLQEDODQ DGHYHULILFDUHWUHEXLHVILHHJDOFXWRWDOXOUXODMHORUGLQHYLGHQ DFURQRORJLFGLQ
UHJLVWUXO MXUQDO LGHQWLWDWHD VROGXULORU ILQDOH GLQ EDODQ D GH YHULILFDUH vQWRFPLW OD VIkULWXO SHULRDGHL
SUHFHGHQWHFXVROGXULOHLQL LDOHGLQEDODQ DSHULRDGHLFXUHQWHLGHQWLWDWHDVROGXULORUILQDOHGLQEDODQ DGH
YHULILFDUHvQWRFPLWODVIkULWXOSHULRDGHLFXUHQWHFXVROGXULOHLQL LDOHGLQEDODQ DSHULRDGHLYLLWRDUH
&XWRDWHDYDQWDMHOHSHFDUHOHRIHUEDODQ DGHYHULILFDUHFXWUHLHJDOLW LvQIRUPWDEHODUID 
GH EDODQ D FX GRX HJDOLW L HD SUH]LQW WRWXL XUPWRUXO QHDMXQV GHL UHG YROXPXO YDORULF DO
DFWLYLW LLGHVIXUDWHvQWU-RSHULRDGGHJHVWLXQHQXUHIOHFWQDWXUDRSHUD LLORUHIHFWXDWH
VXEIRUPPDWULFHDOFDUHFRQ LQHDFHOHDLWUHLHJDOLW LGDUQXvQWUHWRWDOXULOHFRORDQHORUSHrechi,
FL OD vQWUHWLHUHD UkQGXULORU FX FRORDQHOH L vQ FDUH UXODMHOH GLQ SHULRDGD FXUHQW VH vQVFULX SH
conturi corespondente, purtnd denumirea de EDODQ DK.
%DODQ D GH YHULILFDUH FX WUHL HJDOLW L vQ IRUPD DK UHIOHFW vQ SOXV ID  GH FHD VXE IRUP
WDEHODUQDWXUDRSHUD LLORUHIHFWXDWH$FHDVWDSHUPLWHLUHGDUHDFRUHVSRQGHQ HLFRQWXULORUvQFDUHV-au
vQUHJLVWUDWRSHUD LLOHHFRQRPLFHvQIXQF LHGHFRQ LQXWXOORUHFRQRPLF
%DODQ D GH YHULILFDUH DK VH SUH]LQW VXE IRUPD XQHL WDEOH GH DK vQWRFPLW GXS SULQFLSLXO
PDWULFHDO3RUQLQGGHODIDSWXOFRULFHRSHUD LHHFRQRPLFVXSXVvQUHJLVWUULLHVWHUHIOHFWDWGHGRXRULR
GDWvQGHELWXOXQXLFRQWLDGRXDRDUvQFUHGLWXODOWXLFRQWVHSRDWHFRQFOX]LRQDFDFHDVWGXEOFODVDUH
(nregistrare) VHSRDWHUHDOL]DFXDMXWRUXOXQHLPDWULFHUkQGXULOHFRUHVSXQ]kQGSULPHLFODVULLDUFRORDQHOH
celei de-DGRXDFODVULGHRDUHFHGDWHOHVHvQVFULXFRQFRPLWHQWDWkWSHUkQGXULFkWLSHFRORDQH
0RGHOXOXQHLEDODQ HGHYHULILFDUHDKFXWUHLVHULLGHHJDOLW LVHSUH]LQWvQILJXUDGHPDLMRV

49

8QLWDWHDSDWULPRQLDO

Credit
Debit

%DODQ GHYHULILFDUHDK
vQWRFPLWODPDUWLH
Sold
LQL LDO

Cont
corespondent

Cont
corespondent

Cont
corespondent

Cont
corespondent

Total
rulaj
debitor
(Rd)

Sold final
creditor

6ROG LQL LDO

Cont corespondent
Cont corespondent
Cont corespondent
Cont corespondent
Total rulaj
creditor
(Rc)
Sold final
debitor

)LJ%DODQ DGHYHULILFDUHDKFXWUHLVHULLGHHJDOLW L
d) %DODQ DGHYHULILFDUHFXSDWUXVHULLGHHJDOLW LUH]XOWGLQFRPELQDUHDEDODQ HLGHVXPHL
VROGXULFXEDODQ DGHUXODMHOXQDUHFXVROGXULLQL LDOH'HDFHHDHDPDLSRDUWGHQXPLUHDGHEDODQ GH
rulaje lunare cu sume precedenteLDIRVWLPSXVGHQHFHVLWDWHDFRPSDUULLUXODMHORUGHODVIkULWXO
OXQLL FXUHQWH FX VXPHOH GH OD VIkULWXO OXQLL SUHFHGHQWH vQ YHGHUHD XUPULULL vQ GLQDPLF D DFWLYLW LL
XQLW LLSDWULPRQLDOHLDVWDELOLULLVFKLPEULORUFDUHV-au produs n VWDUHDLVWUXFWXUDSDWULPRQLXOXL
&XDMXWRUXOHLVHRE LQSDWUXHJDOLW LLDQXPH
Totalul sumelor debitoare din = Totalul sumelor creditoare din
SHULRDGDSUHFHGHQWSd0) SHULRDGDSUHFHGHQWSc0)
Totalul rulajelor debitoare = Totalul rulajelor creditoare
ale lunii curente (Rd1)
ale lunii curente (Rc1)
Totalul sumelor debitoare (Sd)
=
Totalul sumelor creditoare (Sc)
Totalul soldurilor finale debitoare (Sfd) = Totalul soldurilor finale creditoare (Sfc)
0RGHOXOGHEDODQ GHYHULILFDUHFXSDWUXVHULLGHHJDOLW LHVWHSUH]HQWDWvQILJXUDGHPDLMRV
8QLWDWHDSDWULPRQLDO
%DODQ GHYHULILFDUH
vQFKHLDWODPDUWLH
Denumirea
conturilor

Sume din
perioada
SUHFHGHQW

TOTAL

X1
Y1
X2
Y2
.
.
.
.
X
Y
X=Y

Rulaje ale
perioadei
curente
D
C

Sume totale

Z1
T1
Z2
T2
.
.
.
.
Z
T
Z=T

U1
V1
U2
V2
.
.
.
.
U
V
U=V

Solduri finale

W1
Q1
W2
Q2
.
.
.
.
W
Q
W=Q

)LJ%DODQ DGHYHULILFDUHFXSDWUXVHULLGHHJDOLW L
%DODQ DGHYHULILFDUHFXSDWUXHJDOLW LVHvQWRFPHWHDVWIHO
-vQFD]XOOXQLLLDQXDULHEDODQ DGHYHULILFDUHFXSDWUXHJDOLW LFXSULQGHVROGXULOHLQL LDOHGHELWRDUHL
FUHGLWRDUHLDUHJDOLWDWHDVHVWDELOHWHvQWUHDFHVWHWRWDOXULDOHVROGXULORULQL LDOHGHELWRDUHLFUHGLWRDre;
-ODVIkULWXOFHORUODOWHOXQLDOHDQXOXLSULPHOHGRXFRORDQHFRQ LQGDWHSULYLQGWRWDOXOVXPHORU
SUHFHGHQWHGHELWRDUHLFUHGLWRDUH
&X WRDWH DYDQWDMHOH SH FDUH OH SUH]LQW ID  GH FHOHODOWH EDODQ H GH YHULILFDUH EDODQ D GH
50

verificare cu patru HJDOLW L DUH XUPWRUXO GH]DYDQWDM QX UHIOHFW UXODMHOH FRQWXULORU GLQ OXQLOH
SUHFHGHQWHGHRDUHFHDFHVWHDVXQWFXPXODWHFXVROGXULOHLQL LDOHODvQFHSXWXODQXOXL
QOWXUDUHDDFHVWXLQHDMXQVV-DUSXWHDUHDOL]DSULQvQWRFPLUHDXQHLEDODQ HFXFLQFLHJDOLW L
QWRFPLUHDEDODQ HORUGHYHULILFDUH
%DODQ HOH GH YHULILFDUH VH vQWRFPHVF OXQDU L RUL GH FkWH RUL HVWH QHFHVDU vQ VFRSXO YHULILFULL
H[DFWLW LLvQUHJLVWUULLRSHUD LLORUHFRQRPLFHvQFRQWXULLSHQWUXvQWRFPLUHDELODQ XOXLFRQWDELO
n vedHUHDvQWRFPLULLEDODQ HLGHYHULILFDUHVHHIHFWXHD]XUPWRDUHOHOXFUUL:
1. VH WUHF WRDWH RSHUD LLOH GLQ HYLGHQ D FURQRORJLF UHJLVWUX-MXUQDO L HYLGHQ D VLVWHPDWLF UHJLVWUX
FDUWHDPDUHSkQODGDWDFkQGXUPHD]DVHvQWRFPLEDODQ DGHYHULILFDUH
2. se toWDOL]HD]VXPHOHGLQGHELWXOLFUHGLWXOFRQWXULORUGHVFKLVHLVHGHWHUPLQVROGXOORU
3. VHWUDQVSXQGDWHOHGLQFRQWXULvQIRUPXODUXOGHEDODQ GHYHULILFDUH
4. VHDGXQFRORDQHOHEDODQ HLFRQWXULORULVHYHULILFHJDOLW LOHGLQWUHFRORDQHOHSHUHFKL
PenWUXFRQIUXQWDUHDSHULRGLFDPLFULLLVROGXOXLSHQWUXILHFDUHFRQWVLQWHWLFFXvQUHJLVWUULOH
din toate conturile sale analitice se folosesc EDODQ HGHYHULILFDUHDOHFRQWXULORUDQDOLWLFH.
$FHVWHEDODQ HvQGHSOLQHVFIXQF LDGHYHULILFDUHDH[DFWLW LLvQUHJLVWUULLRSHUD LLORUHFRQRPLFH
vQFRQWXULOHDQDOLWLFHSUHFXPLOHJWXUDvQWUHFRQWXULOHVLQWHWLFHLDQDOLWLFH
6SUH GHRVHELUH GH EDODQ D GH YHULILFDUH D FRQWXULORU VLQWHWLFH FDUH VH ED]HD] SH HJDOLW L
valorice ntre totalurile coloanelor perechi, EDODQ HOH GH YHULILFDUH DOH FRQWXULORU DQDOLWLFH DVLJXU
FRQWUROXOH[DFWLW LLvQUHJLVWUULORUSULQXUPWRDUHOHFRUHOD LLYDORULFH
WRWDOXO VROGXULORU LQL LDOH GHELWRDUH VDX FUHGLWRDUH DOH FRQWXULORU DQDOLWLFH WUHEXLH V ILH HJDO FX
VROGXOLQL LDOGHELWRUVDXFUHGLWRUGXSFD]DOFRQWXOXLVLQWHWLFUHVSHFWLY
WRWDOXOUXODMHORUGHELWRDUHWUHEXLHVILHHJDOFXUXODMXOGHELWRUDOFRQWXOXLVLQWHWLF
WRWDOXOUXODMHORUFUHGLWRDUHWUHEXLHVILHHJDOFXUXODMXOFUHGLWRUDOFRQWXOXLVLQWHWLF
total solduri fiQDOH GHELWRDUH VDX FUHGLWRDUH DOH FRQWXULORU DQDOLWLFH WUHEXLH V ILH HJDO FX VROGXO
final (debitor sau creditor) al contului sintetic respectiv.
Q FD]XO FRQWXULORU VLQWHWLFH ELIXQF LRQDOH SRW H[LVWD VLWXD LL vQ FDUH FRQWXULOH DQDOLWLFH
GHVIXUWRDUH DX XQHOH VROGXUL GHELWRDUH LDU DOWHOH VROGXUL FUHGLWRDUH &D XUPDUH D DFHVWHL VLWXD LL
WRWDOXOVROGXULORUGHELWRDUHLFUHGLWRDUHDOHFRQWXULORUDQDOLWLFHSRDWHILHJDOLGHDFHODLVHQVFXVROGXO
contului sintetic, respectiv numai prin nsumarea lor alJHEULF
4.4. Identificarea erorilor de nregistrare
FRQWDELOFXDMXWRUXOEDODQ HORUGHYHULILFDUH
%DODQ HOHGHYHULILFDUHVHUYHVFLODLGHQWLILFDUHDHURULORUGHvQUHJLVWUDUHFRQWDELOFDUHDIHFWHD]
HJDOLW LOHFHWUHEXLHVH[LVWHvQWUHFRORDQHOHSHUHFKLLFRUHOD LLOHGLQWUHHOH
(URULOHGHvQUHJLVWUDUHFRQWDELOGXSSRVLELOLW LOHGHLGHQWLILFDUHVHvPSDUWvQGRXFDWHJRULL
1. HURUL GH vQUHJLVWUDUH FRQWDELO FDUH SRW IL LGHQWLILFDWH SULQ OLSVD XQRUHJDOLW LYDORULFH din cadrul
EDODQ HORUGHYHULILFDUHWDEHODUDOHFRQWXULORUVLQWHWLFH
2. HURULGHvQUHJLVWUDUHFRQWDELOFDUHSRWILLGHQWLILFDWHSULQOLSVDXQRUFRUHOD LLYDORULFHdin cadrul
EDODQ HLGHYHULILFDUHDKDFRQWXULORUVLQWHWLFHLDEDODQ HLGHYHULILFDUHDFRQWXULORUDQDOLWLFH
Din primDJUXSGHHURULIDFSDUWH
HURULGHvQWRFPLUHDEDODQ HLGHYHULILFDUH
2) erori de stabilire a elementelor valorice ale conturilor;
3) erori de nregistrare n cartea-mare;
4) erori de stabilire a sumelor n formulele compuse.
,GHQWLILFDUHDLvQOWXUDUHDDFHVWRUHURULGHvQUHJLVWUDUHFRQWDELOVHUHDOL]HD]vQRUGLQHDLQYHUV
celei n care s-DXGHVIXUDWOXFUULOHGHvQWRFPLUHDEDODQ HLGHYHULILFDUH
'H UHPDUFDW F WRDWH DFHVWH HURUL SRW V DSDU vQ VLWXD LD vQ FDUH vQUHJLVWUDUHD RSHUD LLORU
eFRQRPLFH VH HIHFWXHD] PDQXDO 'LPSRWULY XWLOL]DUHD FDOFXODWRDUHORU HOHFWURQLFH vQ PXQFD GH
FRQWDELOLWDWH FRQGXFH OD HOLPLQDUHD HURULORU GH vQUHJLVWUDUH FRQWDELO FH SRW IL LGHQWLILFDWH FX DMXWRUXO
51

EDODQ HLGHYHULILFDUH
1) Erorile de ntocmire a balan HLGHYHULILFDUHVHJUXSHD]DVWIHO
D HURUL FH VH SURGXF FX RFD]LD DGXQULL FRORDQHORU EDODQ HL GH YHULILFDUH L FDUH VH LGHQWLILF
prin repetarea calculelor;
E HURUL FH DSDU FX RFD]LD WUDQVFULHULL VXPHORU UXODMHORU L VROGXULORU FRQWXULORU GLQ UHJLstrul
cartea-PDUH vQ IRUPXODUXO GH EDODQ  FD GH H[HPSOX LQYHUVDUHD FLIUHORU RPLWHUHD XQRU FLIUH VDX
DGXJDUHD XQRU FLIUH HWF $FHVWH HURUL VH LGHQWLILF SULQ SXQFWDUH DGLF SULQ FRQIUXQWDUHD WXWXURU
HOHPHQWHORUYDORULFHWUDQVFULVHvQEDODQ DGHYHULILFDUHFXFHOHGLQHYLGHQ DVLVWHPDWLF
2) Erorile de stabilire a elementelor valorice ale conturilor VHGDWRUHD]XQRUFDOFXOHJUHLWH
HIHFWXDWH FX RFD]LD VWDELOLULL UXODMHORU WRWDOXOXL VXPHORU L VROGXULORU FRQWXULORU ,GHQWLILFDUHD L
corectarea acestoUHURULVHIDFHSULQUHSHWDUHDFDOFXOHORUGLQFDGUXOILHFUXLFRQWvQSDUWH
3) Erorile de nregistrare n cartea-PDUH HYLGHQ D VLVWHPDWLF VH GDWRUHD] WUDQVFULHULL
XQRU VXPH JUHLWH D XQRU VXPH GLQ UHJLVWUXO MXUQDO vQ UHJLVWUXO FDUWHD-PDUH VDX UHSRUWULL JUHLWH D
VXPHORUGHODRSDJLQODDOWDDUHJLVWUXOXLFDUWHD-PDUH'HH[HPSOXRPLWHUHDUHSRUWULLvQFDUWHDPDUH
a sumei unui cont din articolele contabile ntocmite n registrul-MXUQDO UHSRUWDUHD GH GRX RUL D
DFHOHLDLVXPHGLQUHJLVWUXO-jurnal n cartea-PDUHUHSRUWDUHDVXPHLFDUHWUHEXLHWUHFXWvQGHELWXOXQXL
cont din cartea-PDUH vQ FUHGLW L LQYHUV UHSRUWDUHD JUHLW D WRWDOXOXLGHSHRILOGLQFDUWHD-mare pe
DOWILOHWF,GHQWLILFDUHDDFHVWRUHURULVHUHDOL]HD]SULQSXQFWDUHDvQWUHFHOHGRXUHJLVWUH
4) Erorile de stabilire a sumelor din formulele contabile compuseVHGDWRUHD]DGXQULLJUHLWHD
VXPHORUvQFDGUXODFHVWRUIRUPXOHFRQWDELOH$FHVWHHURULVHLGHQWLILFSULQUHIDFHUHDFDOFXOHORUODIRUPXOHOH
FRQWDELOHFRPSXVHLSULQSXQFWDUHDDFHVWRUvQUHJLVWUULFXGRFXPHQWHOHFDUHDXVWDWODED]DORU
Din cea de-DGRXDJUXSGHHURULGHvQUHJLVWUDUHFRQWDELOFDUHVHSRWLGHQWLILFDSULQOLSVDXQRU
FRUHOD LLYDORULFHIDFSDUWH
RPLVLXQLOHGHvQUHJLVWUDUHFRQWDELO
2) erorile de FRPSHQVD LH
HURULOHGHLPSXWD LH
4) erorile de nregistrare n registrul-MXUQDOHYLGHQ DFURQRORJLF
1) OPLVLXQLOHGHvQUHJLVWUDUHFRQWDELOFRQVWDXvQIDSWXOFDQXPLWHRSHUD LLHFRQRPLFHDXUPDV
QHvQUHJLVWUDWHvQFRQWDELOLWDWHDFXUHQW$VWIHOGHHURULVHLGHQWLILFSULQSXQFWDUHDGRFXPHQWHORUFDUHDXVWDW
ODED]DvQUHJLVWUULORUFDXUPDUHDGHVFRSHULULLXQRUGRFXPHQWHFHQXSRDUWPHQ LXQHDFRQWDELOL]DWVDX
FDXUPDUHDVHVL]ULORUSULPLWHGHODFRUHVSRQGHQ LvQOHJWXUFXRSHUD LLOHUHVSective.
2) EURULOH GH FRPSHQVD LH VH GDWRUHD] WUDQVFULHULL JUHLWH D XQRU VXPH GLQ GRFXPHQWHOH
justificative n registrul-jurnal sau din acesta n cartea-PDUHvQVHQVXOFV-DWUHFXWRVXPvQSOXVvQWUR SDUWH D XQXL FRQW VDX D PDL PXOWRU FRQWXUL L DOW VXP vQ PLQXV HJDO FX FHD WUHFXW vQ SOXV vQ
DFHHDL SDUWH D XQXL FRQW VDX PDL PXOWRU FRQWXUL DVWIHO vQFkWSHWRWDOFHOHGRXFDWHJRULLGHHURULVH
FRPSHQVHD]UHFLSURF
'DWRULW DFHVWRU HURUL vQ FRQWXUL DSDU DQXPLWH DQRPDOLL GH H[HPSOX VROGXUL debitoare la
FRQWXULGHSDVLYGUHSWXULGHFUHDQ HQHvQFDVDWHVDXGUHSWXULEQHWLQHDFKLWDWHODWHUPHQHOHVWDELOLWH
,GHQWLILFDUHD DFHVWRU HURUL HVWH SRVLELO GDWRULW VROGXULORU FH DSDU OD XQHOH FRQWXUL DQDOLWLFH
SUHFXPLvQXUPDVHVL]ULLSULPLWHGHODWHU L
3) EURULOH GH LPSXWD LH VH GDWRUHD] WUDQVFULHULL XQRU VXPH H[DFWH FD PULPH GLQ UHJLVWUXOMXUQDOHYLGHQ DFURQRORJLFLFDUWHD-PDUHHYLGHQ DVLVWHPDWLFDWkWvQGHELWFkWLvQFUHGLWvQVn
DOWHFRQWXULFDUHQXFRUHVSXQGFRQ LQXWXOXLHFRQRPLFDORSHUD LHLUHVSHFWLYH$FHVWHHURULVHLGHQWLILF
ca n cazul precedent.
4) Erorile de nregistrare n registrul-MXUQDOHYLGHQ DFURQRORJLFVHSURGXFGDWRULWVWDELOLULL
JUHLWH D FRQWXULORU FRUHVSRQGHQWH vQUHJLVWUULL XQHL RSHUD LL GH GRX RUL DWkW vQ GHELW FkW L vQ FUHGLW
LQYHUVULLIRUPXOHLFRQWDELOHVDXvQWRFPLULLXQHLIRUPXOHFRQWDELOHFRUHFWHGDUFXDOWVXPPDLPDUHVDX
PDLPLFDWkWvQGHELWFkWLvQFUHGLW,GHQWLILFDUHDDFHVWRUHURULVHIDFHFDvQFD]XOHURULORUGHFRPSHQVD LH.
6LQJXUD EDODQ  GH YHULILFDUH FX DMXWRUXO FUHLD VH SRW GHVFRSHUL DFHVWH HURUL FDUH QX LQIOXHQ HD]
HJDOLW LOHHVWHEDODQ D-DKGHRDUHFHUHGDWkWFHOHWUHLVHULLGHHJDOLW LFkWLFRUHVSRQGHQ DFRQWXULORURIHULQG
DVWIHO SRVLELOLWDWHD LGHQWLILFULL FRUHVSRQGHQ HORU HURQDWH GLQ FRQWXUL D HURULORU GH FRPSHQVD LH L D FHORU GH
LPSXWD LH
52

&DS9%,/$18/&217$%,/
%LODQ XOFRQWDELO-QR LXQHVWUXFWXUIXQF LL
%LODQ XOFRQWDELOHVWHSURFHGHXOPHWRGLFVSHFLILFPHWRGHLFRQWDELOLW LLSULQLQWHUPHGLXOFUXLD
VHUHDOL]HD]SULQFLSLXOGXEOHLUHSUH]HQWULDSDWULPRQLXOXLvQFRQWDELOLWDWH
Dubla reprezentare FRQVW vQ SUH]HQWDUHD VXE GXEOX DVSHFW DO SDWULPRQLXOXL L DQXPH VXE
DVSHFWFRQFUHWPDWHULDOLVXEDVSHFWDEVWUDFWDOSURYHQLHQ HL
Privit din punct de vedere concret-PDWHULDO SDWULPRQLXO SRDUW GHQXPLUHD GH active, iar din
SXQFW GH YHGHUH DEVWUDFW SRDUW GHQXPLUHD GH pasive 1R LXQHD GH DFWLYH VH GDWRUHD] IDSWXOXL F
HOHPHQWHOH SDWULPRQLDOH SDUWLFLS QHPLMORFLW vQ FDGUXO SURFHVHORU HFRQRPLce (mijloacele de transport
WUDQVSRUW RDPHQL VDX EXQXUL XQHOH XWLODMH SUHOXFUHD] PDWHULLOH SULPH HWF GHFL DX XQ URO DFWLY vQ
FDGUXO DFHVWRU SURFHVH &RPSDUDWLY FX DFHVWHD SDVLYHOH QX SDUWLFLS QHPLMORFLW vQ FDGUXO SURFHVHORU
economice, deci au un rol pasiv, modificndu-VHFDXUPDUHDPRGLILFULLDFWLYHORU
'XEOD UHSUH]HQWDUH VH UHDOL]HD] SUDFWLF FX DMXWRUXO ELODQ XOXL 3HQWUX D SXWHD SUH]HQWD
SDWULPRQLXOVXEGXEOXDVSHFWELODQ XOFRQWDELODUHGRXSU LGLVWLQFWHLDQXPHRSDUWHFDUHSUH]LQW
H[LVWHQWHOH GH DFWLYH OD XQ PRPHQW GDW SDUWH FDUH VH QXPHWH VXJHVWLY activ L FHDODOW SDUWH FDUH
SUH]LQW H[LVWHQWHOH GH SDVLYH OD XQ PRPHQW GDW FDUH VH QXPHWH pasiv 'HFL vQ DPEHOH SU L HVWH
prezentat patrimoniul.
1R LXQHD GH ELODQ  HVWH GH RULJLQH ODWLQ SURYHQLQG GH OD FXYkQWXO ELODQ[ FDUH vQVHDPQ
EDODQ FXGRXWDOHUH
Q SUDFWLF VH FXQRVF GRX forme de prezentare D ELODQ XOXL L DQXPH IRUPD GH WDEORX FX
GRX SU L SUH]HQWDW PDL VXV GHQXPLW VFKHPD RUL]RQWDO GH ELODQ  L VXE IRUPD unei liste care
SRDUWQXPHOHGHVFKHPDELODQ XOXLYHUWLFDO.
3ULPDIRUPHVWHGDWGHDERUGDUHDHFRQRPLFDELODQ XOXLvQVHQVXOFDFWLYXOLSDVLYXOVXQW
GRX PULPL YDORULFH DOH DFHOHLDL UHDOLW L HFRQRPLFH UHVSHFWLY D FDSLWDOXULORU GH FDUH GLVSXQH o
XQLWDWHSDWULPRQLDO
Cea de-DGRXDIRUPHVWHGDWGHDERUGDUHDMXULGLFDELODQ XOXLGDWGHUHOD LD
Sn = A - D, unde:
6Q VLWXD LDQHW
A = activul;
' GDWRULLID GHWHU L
3ULPD IRUP GH WDEORX FX GRX SU L HVWH FHD PDL vQWkOQLW vQ OXPH 2UGRQDUHD DFWLYHORU L
SDVLYHORUvQSU LOHGLVWLQFWHDOHELODQ XOXLVHIDFHDYkQGvQYHGHUHGRXSULQFLSLL
SULQFLSLXOOLFKLGLW LLvQDFWLY
SULQFLSLXOH[LJLELOLW LLvQSDVLY
3ULQFLSLXOOLFKLGLW LLVHUHIHUODSRVLELOLWDWHDWUDQVIRUPULLHOHPHQWHlor patrimoniale n bani.
Q DUD QRDVWU RUGLQHD GH SODVDUH D HOHPHQWHORU GLQ DFWLYXO ELODQ XOXL HVWH FHD LQYHUV OLFKLGLW LL
DFWLYHORUDGLFGHODFHOHPDLSX LQOLFKLGHODFHOHPDLOLFKLGHFHOHVXEIRUPDGHEDQL
Respectnd acest principiu, elemenWHOH SDWULPRQLDOH VH RUGRQHD] vQ DFWLYXO ELODQ XOXL vQ
XUPWRDUHOHVXEJUXSH
LPRELOL]ULQHFRUSRUDOH
LPRELOL]ULFRUSRUDOH
LPRELOL]ULILQDQFLDUH
alte active circulante.
3ULQFLSLXO H[LJLELOLW LL FRQVW vQ SRVLELOLWDWHD DFKLWULL GDWRULLORU OD DQXPLWH WHUPHQH Q DUD
QRDVWURUGLQHDGHSODVDUHDHOHPHQWHORUGLQSDVLYXOELODQ XOXLHVWHFHDLQYHUVH[LJLELOLW LLVXUVHORUGH
ILQDQ DUHDGLFGHODSDVLYHOHFXWHUPHQXOGHH[LJLELOLWDWHFHOPDLPDUHODFHOHFXWHUPHQHGLQFHvQFH
mai mici.
Respectnd acest principiu vom avem n pasiv:
capitaluri proprii;
53

 SURYL]LRDQHSHQWUXULVFXULLFKHOWXLHOL
datorii pe termen lung;
datorii pe termen scurt sau curente.
'HFL vQ DFWLYXO ELODQ XOXL VH FXSULQG HOHPHQWHOH SDWULPRQLDOH VXE IRUPD PLMORDFHORU
economice, iar n pasiv cele sub forma surselor economice, respectiv: surse proprii, surse mprumutate
LVXUVHDWUDVH
Q ULOHDQJOR-VD[RQHDFWLYHOHVXQWDH]DWHvQELODQ vQRUGLQHDGHVFUHVFWRDUHDOLFKLGLW LLORU
LDUSDVLYHOHvQRUGLQHDGHVFUHVFWRDUHDH[LJLELOLW LLORU
%LODQ XOFRQWDELOJUXSHD]LVLVWHPDWL]HD]SDWULPRQLXOXQHLXQLW LSDWULPRQLDOHILHFDUHSDUWH
DDFHVWXLDILLQGVWUXFWXUDWvQSDWUXJUXSHPDULFDUHODUkQGXOORUVXQWDOFWXLWHGLQXQDVDXPDLPXOWH
subgrupe. Subgrupele sunt formate diQSRVWXULELODQ LHUH
6FKHPDWLFELODQ XOFDSURFHGHXPHWRGLFDOFRQWDELOLW LLHVWHSUH]HQWDWvQILJXUD
&RQFUHWELODQ XOVLPSOLILFDWDSDUHFDvQILJXUD6HREVHUYFvQWUHWRWDODFWLYLWRWDOSDVLY
H[LVW HJDOLWDWH GHQXPLW L HFXD LD JHQHUDO D ELODQ XOXL TOTAL ACTIV = TOTAL PASIV) sau
HJDOLWDWHELODQ LHU
ACTIV
PASIV
%LODQ FRQWDELO
I. Active imobilizate
I. Capitaluri proprii
D,PRELOL]ULQHFRUSRUDOH
E,PRELOL]ULFRUSRUDOH
F,PRELOL]ULILQDQFLDUH
II. Active circulante
,, 3URYL]LRDQH SHQWUX ULVFXUL L
a) Stocuri
cheltuieli
b) alte active circulante
,,, &RQWXUL GH UHJXODUL]DUH L III. Datorii
asimilate
D 'DWRULL SH WHUPHQ OXQJ L
mediu
b) Datorii pe termen scurt
IV Prime privind rambursarea IV. &RQWXUL GH UHJXODUL]DUH L
asimilate
REOLJD LXQLORU
)LJ%LODQ FRQWDELO
ACTIV
PASIV
%LODQ FRQWDELO
Mijloace fixe
150.000 Capital social
100.000
Materii prime
75.000 Rezerve
15.000
Produse finite
100.000 Profit
80.000
50.000 Credite bancare
95.000
&RQWXUL OD EQFL
n lei
pe termen lung
25.000 Furnizori
110.000
&OLHQ L
TOTAL ACTIV
400.000 TOTAL PASIV
400.000
)LJ%LODQ FRQWDELOVLPSOLILFDW
'H DVHPHQHD VH FRQVWDW F ELODQ XO FRQWDELO HYLGHQ LD] FLIULF vQ HWDORQ PRQHWDU HFKLOLErul
GLQWUHPLMORDFHOHHFRQRPLFHDOHXQHLXQLW LSDWULPRQLDOHDFWLYHLVXUVHOHHFRQRPLFHSDVLYHSUHFXP
LUH]XOWDWXORE LQXWvQXUPDLQYHVWLULLLXWLOL]ULLFDSLWDOXOXL
%LODQ XO FRQWDELO UHSUH]LQW R VLQWH] D LQIRUPD LLORU FDUH FDUDFWHUL]HD] OD Xn moment dat
HOHPHQWHOHFRQVWLWXWLYHDOHSDWULPRQLXOXLILHFUHLXQLW LSDWULPRQLDOHvQSDUWH
(O FXSULQGH R VHULH GH LQGLFDWRUL D FURU HODERUDUH VH ED]HD] SH GDWHOH IXUQL]DWH GH
contabilitate, preluate direct sau prelucrate n prealabil.
Acoperind priQFRQ LQXWXOVXWRWDOLWDWHDDVSHFWHORUOHJDWHGHDFWLYLWDWHDXQHLvQWUHSULQGHULvQWU-o
SHULRDG GDW ELODQ XO FRQWDELO vL GHPRQVWUHD] UROXO LPSRUWDQW SULQ IXQF LLOH VDOH SXWkQG IL QXPLW
RJOLQGDvQWUHSULQGHULLXQPLMORFGHFRQGXFHUHLDQDOL]DVWIel:
)XQF LDGHVLVWHPDWL]DUHLJHQHUDOL]DUHUH]XOWGLQIDSWXOFvQELODQ LQIRUPD LDFRQWDELOHVWH
54

SUH]HQWDW VLVWHPDWL]DW Q ELODQ  VH SUHLDX L VH UHJVHVF GDWHOH LQGLYLGXDOH GLQ ILHFDUH FRQW vQ
FDGUXOXQRUSUHOXFUULLJUXSUL
)XQF LD GH LQIRUPare VH PDQLIHVW SULQ ORFXO pe care-O RFXS ELODQ XO vQ FDGUXO VLVWHPXOXL

LQIRUPD LRQDO vQ JHQHUDO VLVWHPXOXL LQIRUPD LRQDO FRQWDELO vQ VSHFLDO 'LQ ELODQ  VH LQIRUPHD] vQ
SULPXO UkQG FRQGXFHUHD DGPLQLVWUDWLY FDUH DUH SRVLELOLWDWHD V FXQRDVF FDQWLWDWHD L FDOLWDWHD
DFWLYLW LLHFRQRPLFHGHVIXUDWHGDUODIHOGHLPSRUWDQWHVWHLQIRUPDUHDSULQELODQ DDF LRQDULORUL
DVRFLD LORULFKLDUVDODULD LORU,QIRUPD LLOHGLQELODQ RIHURLPDJLQHGHDQVDPEOXDVXSUDJHVWLXQLL
HFRQRPLFHDXQLW LLSDWULPRQLale.
 )XQF LDGHDQDOL]LFRQWUROVHFRQFUHWL]HD]SULQvQWRFPLUHDUDSRUWXOXLGHJHVWLXQHvQFDUHVH
GHWHUPLQGLYHULLQGLFDWRUL3HED]DGDWHORUUHIOHFWDWHvQELODQ XWLOL]kQGGLIHUL LDOJRULWPLGHFDOFXO
VHSRDWHUHOLHIDFDOLWDWHDDFWLYLW LLGHVIXUDWHLDUSULQDF LXQHDGHFRQWUROVHFRQVWDWPRGXOFXPVDXUHVSHFWDWDFWHOHQRUPDWLYHFXFRQ LQXWILQDQFLDU-FRQWDELOLDOWHDFWHQRUPDWLYHGHLQWHUHVMXGLFLDU
)XQF LD SUHYL]LRQDO VH UHIHU OD IRORVLUHD ELODQ XOXL vQ YHGHUHD VWDELOLULL XQRU GHFizii, pentru

RULHQWDUHDDFWLYLW LLvQSHUVSHFWLYDLPHGLDWVDXPDLvQGHSUWDWvQOHJWXUFXVWUXFWXUDSURGXF LHL
QHFHVLWDWHDGHUHWHKQRORJL]DUHSLD DLQWHUQLH[WHUQHWF
7LSXULGHPRGLILFULSULYLQGDFWLYXOLSDVLYXO
$FWLYLWDWHD GHVIXUDW GH RULFH XQLWDWH SDWULPRQLDO GHWHUPLQ PRGLILFUL vQ DFWLYXO L SDVLYXO
SDWULPRQLXOXLDFHVWHLD$FHVWHPRGLILFULVXQWGHWHUPLQDWHGHRSHUD LLOHHFRQRPLFHLILQDQFLDUHFDUHDX
ORFvQFDGUXOXQLW LLUHVSHFWLYHFXPDUILUHFHS LDPDWHULLORUSULPHDSrovizionate de la furnizori, darea
DFHVWRUD vQ FRQVXP RE LQHUHD GH SURGXVH ILQLWH YkQ]DUHD DFHVWRUD OD FOLHQ L vQFDVDUHD SULQ YLUDPHQW D
FRQWUDYDORULLSURGXVHORUILQLWHOLYUDWHFOLHQ LORUSODWDVDODULLORUFXYHQLWHSHUVRQDOXOXLXQLW LLHWF
0RGLILFULOH VH SUH]LQW VXE IRUP GH FUHWHUL VDX VFGHUL vQV vQWRWGHDXQD VH PHQ LQH
HJDOLWDWHDELODQ LHU
([LVWSDWUXWLSXULGHPRGLILFULGHWHUPLQDWHGHRSHUD LLHFRQRPLFHLILQDQFLDUHLDQXPH
1) DWkWvQVWUXFWXUDFkWLvQYROXPXODFWLYXOXLLSDVLYXOXLvQVHQVXOFUHWHULLXQXLHOHPHQWGHDFWLYLD
XQXLHOHPHQWGHSDVLYFRQFRPLWHQWLFXDFHHDLVXP
2) DWkWvQVWUXFWXUDFkWLvQYROXPXODFWLYXOXLLSDVLYXOXLvQVHQVXOVFGHULLXQXLHOHPHQWGHDFWLYL
GHSDVLYFRQFRPLWHQWLFXDFHHDLVXP
3) numai n structura activuluivQVHQVXOFUHWHULLXQXLHOHPHQWGHDFWLYLFRQFRPLWHQWLFXDFHHDL
VXPVHPLFRUHD]DOWHOHPHQWGHDFWLY
4) numai n structura pasivuluivQVHQVXOFUHWHULLXQXLHOHPHQWGHSDVLYLFRQFRPLWHQWLFXDFHHDL
VXPVHPLFRUHD] alt element de pasiv;
3HQWUX H[HPSOLILFDUHD FHORU SDWUX WLSXUL GH PRGLILFDUH SULYLQG DFWLYXO L SDVLYXO XQLW LL
SDWULPRQLDOHYRPSRUQLGHODELODQ XOVLPSOLILFDWSUH]HQWDWDQWHULRUvQILJXUD
3UHVXSXQHPvQFRQWLQXDUHFDXORFGLYHUVHRSHUD LLHFRQRPLFHLILQDQFLDUHLDQXPH
2SHUD LD,DSURYL]LRQDUHFXPDWHULLSULPHvQYDORDUHGHOHL$FHDVWRSHUD LHSURGXFHR
FUHWHUHvQDFWLYXOELODQ XOXLODSR]L LD0DWHULLSULPHGHODOHLODOHLDGLFFXVXPDGH
5.000 lei, reprezentnGFUHWHUHDVWRFXOXLGHPDWHULLSULPHLFRQFRPLWHQWLFXDFHHDLVXPRFUHWHUH
vQ SDVLYXO ELODQ XOXL OD SR]L LD )XUQL]RUL GH OD  OHL OD  OHL UHSUH]HQWkQG FUHWHUHD
GDWRULLORUXQLW LLSDWULPRQLDOHID GHIXUQL]RUL
QWRFPLQGGXSDFHDVWRSHUD LHXQQRXELODQ DFHVWDVHSUH]LQWFDvQILJXUD
ACTIV
%LODQ FRQWDELO
PASIV
Mijloace fixe
150.000 Capital social
100.000
Materii prime
80.000 Rezerve
15.000
Produse finite
100.000 Profit
80.000
&RQWXUL OD EQFL vn
50.000 Credite bancare
95.000
lei
pe termen lung
&OLHQ L
25.000 Furnizori
115.000
TOTAL ACTIV
405.000 TOTAL PASIV
405.000
)LJ%LODQ FRQWDELOVLPSOLILFDWGXSRSHUD LD,
55

6H FRQVWDW F RSHUD LD , D SURGXV PRGLILFUL vQ DPEHOH SU L DOH ELODQ XOui, respectiv n
VWUXFWXUDPLMORDFHORUHFRQRPLFHLvQVWUXFWXUDVXUVHORUHFRQRPLFHvQVHQVXOFUHWHULLFRQFRPLWHQWHL
FX DFHHDL VXP D XQXL HOHPHQW GH DFWLY L XQXL HOHPHQW GH SDVLY 7RWDOXO DFWLYXOXL L SDVLYXOXL D
FUHVFXW FX DFHHDL VXP  OHL deci s-D PRGLILFDW L YROXPXO HOHPHQWHORU SDWULPRQLDOH GDU
HJDOLWDWHDELODQ LHUVHPHQ LQH1HVLWXPGHFLvQSULPXOWLSGHPRGLILFDUHELODQ LHU
&XQRVFkQGF$FWLY 3DVLYSHQWUXELODQ XOLQL LDOSULPXOWLSGHPRGLILFDUHELODQ LHUVHUHG
SULQXUPWRDUHDHFXD LH
A + X = P + X, unde:
A = Activ;
P = Pasiv;
; SRVWXOELODQ LHUFDUHVHPRGLILF
 VHQVXOPRGLILFULLUHVSHFWLYFUHWHUH
Q FRQFOX]LH SULPXO WLS GH PRGLILFDUH ELODQ LHU FRQVW vQ PRGLILFDUHD FRQFRPLWHQW L FX
DFHHDL VXP vQ XUPD XQHL VLQJXUH RSHUD LL HFRQRPLFH D XQXL SRVW ELODQ LHU GH DFWLY L D XQXL SRVW
ELODQ LHUGHSDVLYDPEHOHvQVHQVXOFUHWHULL
2SHUD LD ,, DFKLWDUHD SULQ YLUDPHQW D XQXL IXUQL]RU FX VXPD GH  OHL $FHDVW RSHUD LH
SURGXFHRVFGHUHvQDFWLYXOELODQ XOXLODSR]L LD&RQWXULODEQFLvQOHLGHODOHLODOHL
DGLF FX VXPD GH  OHL UHSUH]HQWkQG VFGHUHD GLVSRQLELOLW LORU DIODWH vQ FRQWXO GH OD EDQF L
FRQFRPLWHQWLFXDFHHDLVXPRVFGHUHvQSDVLYXOELODQ XOXLODSR]L LD)XUQizori de la 115.000 lei
ODOHLUHSUH]HQWkQGVFGHUHDGDWRULLORUXQLW LLSDWULPRQLDOHID GHIXUQL]RUL
QWRFPLQGGXSDFHDVWRSHUD LHXQQRXELODQ DFHVWDVHSUH]LQWFDvQILJXUD
ACTIV
%LODQ FRQWDELO
PASIV
Mijloace fixe
150.000 Capital social
100.000
Materii prime
80.000 Rezerve
15.000
Produse finite
100.000 Profit
80.000
&RQWXUL OD EQFL vQ
40.000 Credite bancare
95.000
lei
pe termen lung
&OLHQ L
25.000 Furnizori
105.000
TOTAL ACTIV
395.000 TOTAL PASIV
395.000
)LJ%LODQ FRQWDELOVLPSOLILFDWGXSRSHUD LD,,
6H FRQVWDW F RSHUD LD ,, D SURGXV PRGLILFUL vQ DPEHOH SU L DOH ELODQ XOXL UHVSHFWLY vQ
VWUXFWXUDPLMORDFHORUHFRQRPLFHLvQVWUXFWXUDVXUVHORUHFRQRPLFHvQVHQVXOVFGHULLFRQFRPLWHQWHL
cuDFHHDLVXPDXQXLHOHPHQWGHDFWLYLXQXLHOHPHQWGHSDVLY7RWDOXODFWLYXOXLLSDVLYXOXLDVF]XW
FX DFHHDL VXP  OHL GHFL V-D PRGLILFDW L YROXPXO HOHPHQWHORU SDWULPRQLDOH GDU HJDOLWDWHD
ELODQ LHUVHPHQ LQH1HVLWXPGHFLvQFHOGH-al GRLOHDWLSGHPRGLILFDUHELODQ LHU
3VWUkQG QRWD LLOH DQWHULRDUH DO GRLOHD WLS GH PRGLILFDUH ELODQ LHU VH UHG SULQ XUPWRDUHD
HFXD LH
A - X = P - X, unde:
- VHQVXOPRGLILFULLUHVSHFWLYVFGHUH
Q FRQFOX]LH DO GRLOHD WLS GH PRGLILFDUH ELODQ LHU FRQVW vQ PRGLILFDUHD FRQFRPLWHQW L FX
DFHHDL VXP vQ XUPD XQHL VLQJXUH RSHUD LL HFRQRPLFH D XQXL SRVW ELODQ LHU GH DFWLY L D XQXL SRVW
ELODQ LHUGHSDVLYDPEHOHvQVHQVXOVFGHULL
2SHUD LD,,,ULGLFDUHDGLQFRQWXOGHODEDQFDVXPHLGHOHLQHFHVDUHDFKLWULLDYDQVXOXL
FKHQ]LQDO$FHDVWRSHUD LHSURGXFHRVFGHUHvQDFWLYXOELODQ XOXLODSR]L LD&RQWXULODEQFLvQOHL
GH OD  OHL OD  OHL DGLF FX VXPD GH  OHL UHSUH]HQWkQG VFGHUHD GLVSRQLELOLW LORU
aflate n contXOGHODEDQFLFRQFRPLWHQWLFXDFHHDLVXPRFUHWHUHvQDFWLYXOELODQ XOXLODRQRX
SR]L LH &DVD vQ OHL GH OD  OHL OD  OHL UHSUH]HQWkQG FUHWHUHD QXPHUDUXOXL H[LVWHQW vQ FDVLHULD
XQLW LLSDWULPRQLDOH
QWRFPLQGGXSDFHDVWRSHUD LHXQQRXELODQ DFHVWDVHSUH]LQWFDvQILJXUD

56

ACTIV
PASIV
%LODQ FRQWDELO
Mijloace fixe
150.000 Capital social
100.000
Materii prime
80.000 Rezerve
15.000
Produse finite
100.000 Profit
80.000
30.000 Credite bancare
95.000
&RQWXULODEQFLvQOHL
pe termen lung
25.000 Furnizori
105.000
&OLHQ L
Casa n lei
10.000
TOTAL ACTIV
395.000 TOTAL PASIV
395.000
)LJ%LODQ FRQWDELOVLPSOLILFDWGXSRSHUD LD,,,
6HFRQVWDWFRSHUD LD,,,DSURGXVPRGLILFULQXPDLvQDFWiv, respectiv n structura mijloacelor
HFRQRPLFHvQVHQVXOVFGHULLXQXLHOHPHQWGHDFWLYLFUHWHULLDOWXLHOHPHQWGHDFWLYFRQFRPLWHQWLFX
DFHHDL VXP 7RWDOXO DFWLYXOXL L SDVLYXOXL D UPDV QHPRGLILFDW GHFL V-a modificat numai structura
elementelRU SDWULPRQLDOH GH DFWLY HJDOLWDWHD ELODQ LHU PHQ LQkQGX-VH 1H VLWXP GHFL vQ FHO GH-al
WUHLOHDWLSGHPRGLILFDUHELODQ LHU
3VWUkQG QRWD LLOH DQWHULRDUH DO WUHLOHD WLS GH PRGLILFDUH ELODQ LHU VH UHG SULQ XUPWRDUHD
HFXD LH
A+X-X=P
n concOX]LH DO WUHLOHD WLS GH PRGLILFDUH ELODQ LHU FRQVW vQ PRGLILFDUHD FRQFRPLWHQW L FX
DFHHDL VXP vQ XUPD XQHL VLQJXUHRSHUD LLHFRQRPLFHDXQXLSRVWELODQ LHUGHDFWLYFDUHFUHWHLD
DOWXLSRVWELODQ LHUWRWGHDFWLYFDUHVFDGH
2SHUD LD ,9: majorarea capitalului social prin ncorporarea rezervelor constituite anterior cu
VXPDGHOHL$FHDVWRSHUD LHSURGXFHRVFGHUHvQSDVLYXOELODQ XOXLODSR]L LD5H]HUYHGHOD
 OHL OD  OHL DGLF FX VXPD GH  OHL UHSUH]HQWkQG VFGHUHD rezervelor aflate la
GLVSR]L LD XQLW LL SDWULPRQLDOH L FRQFRPLWHQW L FX DFHHDL VXP R FUHWHUH vQ SDVLYXO ELODQ XOXL OD
SR]L LD &DSLWDO VRFLDO GH OD  OHL OD  OHL UHSUH]HQWkQG FUHWHUHD FDSLWDOXOXL VRFLDO DO
XQLW LLUHVSHFWLYH
ntocPLQGGXSDFHDVWRSHUD LHXQQRXELODQ DFHVWDVHSUH]LQWFDvQILJXUD
6HFRQVWDWFRSHUD LD,9DSURGXVPRGLILFULQXPDLvQSDVLYUHVSHFWLYvQVWUXFWXUDVXUVHORU
HFRQRPLFHvQVHQVXOVFGHULLXQXLHOHPHQWGHSDVLYLFUHWHULLDOWXLHOHPHQWGHSDVLYFRQFRPLWHQWL
FXDFHHDLVXP7RWDOXODFWLYXOXLLSDVLYXOXLDUPDVQHPRGLILFDWGHFLV-a modificat numai structura
HOHPHQWHORU SDWULPRQLDOH GH SDVLY HJDOLWDWHD ELODQ LHU PHQ LQkQGX-VH 1H VLWXP GHFL vQ FHO GH-al
patrulea tip de modificare bLODQ LHU
ACTIV
PASIV
%LODQ FRQWDELO
Mijloace fixe
150.000 Capital social
105.000
Materii prime
80.000 Rezerve
10.000
Produse finite
100.000 Profit
80.000
30.000 Credite bancare
95.000
&RQWXUL OD EQFL vQ
lei
pe termen lung
ClieQ L
25.000 Furnizori
105.000
Casa n lei
10.000
TOTAL ACTIV
395.000 TOTAL PASIV
395.000
)LJ%LODQ FRQWDELOVLPSOLILFDWGXSRSHUD LD,9
3VWUkQG QRWD LLOH DQWHULRDUH FHOH GH-DO SDWUXOHD WLS GH PRGLILFDUH ELODQ LHU VH UHG SULQ
XUPWRDUHDHFXD LH
A=P+X-X
QFRQFOX]LHDOSDWUXOHDWLSGHPRGLILFDUHELODQ LHUFRQVWvQPRGLILFDUHDFRQFRPLWHQWLFX
DFHHDLVXPvQXUPDXQHLVLQJXUHRSHUD LLHFRQRPLFHDXQXLSRVWELODQ LHUGHSDVLYFDUHFUHWHLD
DOWXLSRVWELODQ LHUWRWGHSDVLYFDre scade.
7UHEXLH UH LQXW IDSWXO F RULFH RSHUD LH HFRQRPLF VLPSO FDUH DIHFWHD] QXPDL GRX SRVWXUL
ELODQ LHUHVHvQFDGUHD]vQXQXOGLQFHOHSDWUXWLSXULGHPRGLILFULELODQ LHUHSUH]HQWDWHPDLVXV
57

2SHUD LLOH HFRQRPLFH FRPSOH[H FDUH LQIOXHQ HD] PDL PXOW GH GRX SRVWXUL ELODQ LHUH SRW IL
vQFDGUDWHODUkQGXOORUvQXQXOVDXPDLPXOWHWLSXULGHPRGLILFULGLQFDGUXOFHORUSUH]HQWDWHDQWHULRU
'H H[HPSOX DSURYL]LRQDUHD FX PDWHULL SULPH FX UHIOHFWDUHD GLVWLQFW D 79$ GHWHUPLQ
modificarea a trei elHPHQWH SDWULPRQLDOH L DQXPH FUHWH 0DWHULL SULPH GH DFWLY FUHWH 79$
GHGXFWLELOGHDFWLYUHVSHFWLYFUHWH)XUQL]RULGHSDVLY
'HRDUHFH WRDWH HOHPHQWHOH SDWULPRQLDOH FUHVF SULPHOH GRX ILLQG GH DFWLY LDU DO WUHLOHD GH
SDVLYUH]XOWFQHvQFDGUPvQSULPXOWLSGHPRGLILFDUHELODQ LHUFDUHSRDWHILUHGDWDVWIHO
A + X1 + X2 = P + X3, unde:
$L3 DFWLYXOLSDVLYXO
; FUHWHUHDHOHPHQWXOXL0DWHULLSULPH
; FUHWHUHDHOHPHQWXOXL79$GHGXFWLELO
; FUHWHUHDHOHPHQWXOXL)Xrnizori.
6HREVHUYF;; ;

58

Cap. VI EVALUAREA PATRIMONIULUI

1R LXQHDLQHFHVLWDWHDHYDOXULLSDWULPRQLXOXL
QUHJLVWUDUHDRSHUD LLORUHFRQRPLFR-ILQDQFLDUHvQFRQWDELOLWDWHVHUHDOL]HD]vQH[SUHVLHYDORULF
([SULPDUHDYDORULFDHOHPHQWHORUSDWULPRQLDOHvQHWDORQEQHVFUHSUH]LQWGHIDSWHYDOXDUHD
(YDOXDUHD UHSUH]LQW XQ SURFHGHX DO PHWRGHL FRQWDELOLW LL L FRQVW vQ H[SULPDUHD vQ HWDORQ EQHVF
EDQL D PULPLL HOHPHQWHORU SDWULPRQLDOH L D RSHUD LLORU SULYLQG PLFDUHD DFHVWRUD vQ vederea
UHIOHFWULLORUvQFRQWDELOLWDWH
)U HYDOXDUH QX VH SRDWH UHDOL]D FRQWDELOLWDWHD XQLW LORU SDWULPRQLDOH $VWIHO FRQWXO QX VH
SRDWH IRORVL GHFkW GDF RSHUD LLOH HFRQRPLFR-financiare sunt exprimate valoric, iar inventarierea nu
poate fi realizatIUHWDORQXOYDORULF6HREVHUYFHYDOXDUHDHVWHVWUkQVOHJDWGHFHOHODOWHSURFHGHH
DOHPHWRGHLFRQWDELOLW LL
(YDOXDUHD VH IRORVHWH QX QXPDL SHQWUX vQUHJLVWUDUHD FXUHQW vQ FRQWDELOLWDWH D RSHUD LLORU
economico-ILQDQFLDUHFLLSHQWUXFHQWUDOL]DUHDLJHQHUDOL]DUHDGDWHORUFRQWDELOLW LL
2ELHFWXO HYDOXULL vO UHSUH]LQW SDWULPRQLXO UHVSHFWLY WRDWH DFWLYHOH SDVLYHOH FKHOWXLHOLOH
YHQLWXULOHLUH]XOWDWHOHSUHFXPLWRDWHRSHUD LLOHHFRQRPLFR-financiare care au loc cu ele, utiliznduVHSUH XULOHSHQWUXEXQXULLWDULIHOHSHQWUXVHUYLFLL
(WDORQXOPRQHWDUVHLGHQWLILFFXEDQLLUHSUH]HQWkQGXQLWDWHDGHFDOFXOLvQGHSOLQLQGIXQF LDGH
PVXU D YDORULL SURSULH ILHFUHL UL vQ 5RPkQLD OHXO &RQ LQXWXO HYDOXULL FRQVW vQ vQPXO LUHD
elemHQWHORUSDWULPRQLDOHH[SULPDWHFDQWLWDWLYFXSUH XULOHWDULIHOHLFRVWXULOHDIHUHQWH
6.2. Reguli generale de evaluare a patrimoniului
3UREOHPDWLFD HYDOXULL IDFH RELHFWXO XQRU SUHYHGHUL H[SUHVH vQ FDGUXO 5HJXODPHQWXOXL GH
DSOLFDUH D /HJLL FRQWDELOLW LL ILLQG SUHFL]DWH SDWUX UHJXOL JHQHUDOH GH HYDOXDUH D HOHPHQWHORU
SDWULPRQLDOHLDQXPH
HYDOXDUHDODGDWDVDXPRPHQWXOLQWUULLvQSDWULPRQLX
evaluarea la data sau cu prilejul inventarierii;
HYDOXDUHDGHODvQFKLGHUHDH[HUFL LXOXL
evaluarea la data LHLULLGLQSDWULPRQLX
(YDOXDUHDODGDWDLQWUULLvQSDWULPRQLXVHIDFHODYDORDUHDGHLQWUDUHGHQXPLWLYDORDUH
FRQWDELO vQ IXQF LH GH FRVWXO GH LQWUDUH Q IXQ LH GH PRGDOLW LOH GH LQWUDUH YDORDUHD FRQWDELO
YDORDUHDGHLQWUDUHUHSUH]LQWGXSFD]
a) YDORDUHDVDXFRVWXOGHDFKL]L LH pentru bunurile intrate n patrimoniu cu titlu oneros (contra
SODWVWDELOLQGX-VHSULQvQVXPDUHDXUPWRDUHORUHOHPHQWH
-SUH XOGHFXPSUDUHFRQYHQLWvQWUHYkQ]WRULFXPSUWRU
- taxele fiscale nerecuperabile (de exemplu taxele vamale);
- cheltuielile de transport-aprovizionare;
- DOWH FKHOWXLHOL DFFHVRULL OHJDWH GH RSHUD LXQHD GH DFKL]L LRQDUH L HIHFWXDWH SkQ OD SULPD
SXQHUH vQ VWDUH GH XWLOL]DUH D EXQXOXL UHVSHFWLY VDX SkQ OD LQWUDUHD OXL vQ GHSR]LW (de exemplu
FKHOWXLHOLOHGHLQVWDODUHLPRQWDMFRPLVLRDQHLRQRUDULLHWF
)DF H[FHS LH GH OD UHJXOD GH PDL VXV DQXPLWH HOHPHQWH SDWULPRQLDOH SUHFXP WLWOXULOH GH
SDUWLFLSDUH WLWOXULOH LPRELOL]DWH DOH DFWLYLW LL GH SRUWRIROLX WLWOXULOH GH SODVDPHQW DO FURU FRVW GH
DFKL]L LHYDORDUHGHDFKL]L LHHVWHHJDOFXSUH XOGHFXPSUDUHVDXSUH XOQHJRFLDWFXIXUQL]RUXO
b) valoarea de utilitateSHQWUXEXQXULOHRE LQXWHFXWLWOXJUDWXLWVDXSULQGRQD LHGHWHUPLQDWvQ
IXQF LHGHSUH XOSLH HLXWLOLWDWHDVWDUHDLDPSODVDUHDDFHVWRUEXQXUL
c) valoarea de aportSHQWUXEXQXULOHDGXVHFDDSRUWvQQDWXUFXRFD]LDFRQVWLWXLULLVDXIX]LXQLL
XQRUXQLW LSDWULPRQLDOHGHWHUPLQDWSULQH[SHUWL]WHKQLFvQDFWXOGHHYDOXDUH
d) valoarea sau costul de produF LH SHQWUX EXQXULOH SURGXVH vQ FDGUXO DFHOHLDL XQLW L
SDWULPRQLDOHGHWHUPLQDWSULQvQVXPDUHDPDLPXOWRUHOHPHQWHLDQXPH
-FRVWXOGHDFKL]L LHDOPDWHULLORUSULPHLPDWHULDOHORUFRQVXPDWHvQSURGXF LH
59

- FHOHODOWH FKHOWXLHOL GLUHFWH GH SURGXF LH, cum ar fi salariile muncitorilor direct productivi,
CAS-ul aferent acestor salarii, etc.;
-FRWDSURSRU LRQDOGLQFKHOWXLHOLOHLQGLUHFWHUD LRQDOUHSDUWL]DWHLLPSOLFLWvQPVXUDvQFDUH
sunt legate de fabricarea bunului.
e) YDORDUHD QRPLQDO pentru FUHDQ HOH L GDWRULLOH XQLW LL SDWULPRQLDOH VWDELOLW SH ED]D
GRFXPHQWHORU MXVWLILFDWLYH vQ FDUH VH FRQVHPQHD] GUHSWXO GH FUHDQ  VXPH GH SULPLW VDX GDWRULLOH
VXPHGHSOWLW
2. Evaluarea la data sau cu prilejul inventarierii FDUHVHHIHFWXHD]GHUHJXODQXDOvQDLQWH
GH vQFKLGHUHD H[HUFL LXOXL ILQDQFLDU VH IDFH OD YDORDUHD DFWXDO sau de utilitate D ILHFUXL HOHPHQW
ILLQGGHQXPLWLvaloare de inventar$FHDVWYDORDUHVHVWDELOHWHvQIXQF LHGHXWLOLWDWHDEXQXOXLvQ
XQLWDWH L SUH XO SLH HL &UHDQ HOH L GDWRULLOH VH HYDOXHD] vQ IXQF LH GH YDORDUHD ORU SUREDELO GH
vQFDVDWUHVSHFWLYGHSODW
 (YDOXDUHD GH OD vQFKHLHUHD H[HUFL LXOXL FRQVW vQ DFHHD F HOHPHQWHOH SDWULPRQLDOH VH
HYDOXHD] L VH UHIOHFW vQ ELODQ  OD YDORDUHD GH LQWUDUH VDX FRQWDELO SXV GH DFRUG FX UH]XOWDWHOH
inventarierii.
(YDOXDUHD GH OD vQFKHLHUHD H[HUFL LXOXL DVLJXU DSOLFDUHD HIHFWLY D SULQFLSLXOXL SUXGHQ HL
$VWIHOYDORDUHDGHLQYHQWDUVHFRPSDUFXYDORDUHDFRQWDELOVDXGHLQWUDUHLVHUH LQHSHQWUXHYDOXDUH
pHGHRSDUWHYDORDUHDFHDPDLPLFvQFD]XODFWLYHORULSHGHDOWSDUWHYDORDUHDFHDPDLPDUHSHQWUX
pasive.
&DXUPDUHDFRPSDUULLYDORULORUGHLQYHQWDUFXFHOHFRQWDELOHUH]XOWGLIHUHQ HvQSOXVVDXvQ
PLQXVFDUHVHVROX LRQHD]DVWIHOFRQIRUPSULQFLSLXOXLSUXGHQ HL
- GLIHUHQ HOH FRQVWDWDWH vQ SOXV YDORDUHD GH LQYHQWDU HVWH PDL PDUH GHFkW FHD FRQWDELO OD
HOHPHQWHOH GH DFWLY L GLIHUHQ HOH vQ PLQXV OD FHOH GH SDVLY YDORDUHD GH LQYHQWDU PDL PLF QX VH
UHIOHFW vQ FRQWDELOLWDWH HOHPHQWHOH vQ FDX] UPkQkQG vQUHJLVWUDWH vQ FRQWDELOLWDWH OD YDORDUHD ORU GH
LQWUDUHVDXFRQWDELO
-GLIHUHQ HOHFRQVWDWDWHvQPLQXVYDORDUHDGHLQYHQWDUHVWHPDLPLFGHFkWYDORDUHDFRQWDELO
OD HOHPHQWHOH GH DFWLY VH VROX LRQHD] SULQ LQFOXGHUHD vQ FKHOWXLHOL L FUHWHUHD DPRUWL]ULORU vQ FD]XO
DFWLYHORUDPRUWL]DELOHGHSUHFLHUHDDFHVWRUDILLQGLUHYHUVLELOGHILQLWLYSUHFXPLSULQFRQVWLWXLUHDGH
SURYL]LRDQHSHQWUXDFWLYHOHQHDPRUWL]DELOHGHSUHFLHUHDDFHVWRUDILLQGUHYHUVLELO'HUH LQXWIDSWXOF
activele UHVSHFWLYHILHDPRUWL]DELOHILHQHDPRUWL]DELOHUPkQvQUHJLVWUDWHvQFRQWDELOLWDWHODYDORDUHD
ORUFRQWDELOVDXGHLQWUDUH
- GLIHUHQ HOH FRQVWDWDWH vQ SOXV YDORDUHD GH LQYHQWDU PDL PDUH OD HOHPHQWHOH GH SDVLY VH
VROX LRQHD] SULQ LQFOXGHUHD vQ FKHOWXLHOL L FRQVWLWXLUHD GH SURYL]LRDQH DIHUHQWH GHSUHFLHULORU
UHYHUVLELOH DOH HOHPHQWHORU UHVSHFWLYH FDUH FD L vQ FD]XULOH DQWHULRDUH UPkQ vQUHJLVWUDWH vQ
FRQWDELOLWDWHODYDORDUHDORUFRQWDELOVDXGHLQWUDUH
(YDOXDUHDODGDWDLHLULLGLQSDWULPRniuFDXUPDUHDYkQ]ULLGLVWUXJHULLOLSVHLvQJHVWLXQH
VDXFXSULOHMXOHOLEHUULLvQFRQVXPDEXQXULORUVHIDFHODvaloarea lor de intrareH[LVWkQGvQVPDL
PXOWHPHWRGHLDQXPH
a) Metoda costului mediu ponderat (CMP). Costul mediu ponderat se calcXOHD]GXSILHFDUH
LQWUDUHVDXQXPDLOXQDUSULQUDSRUWDUHDYDORULLWRWDOHDVWRFXOXLLQL LDOFXPXODWFXYDORDUHDLQWUULORUOD
FDQWLWDWHDH[LVWHQWvQVWRFXOLQL LDOFXPXODWFXFDQWLWDWHDLQWUDW9DORDUHDEXQXULORULHLWHVHVWDELOHWH
vQPXO LQGFRVWXOPHGLXSRQGHUDWFXFDQWLWDWHDLHLW
b) 0HWRGDSULPHLLQWUUL-SULPHLLHLUL (FIFO, sau First Input-First OXWSXWFRQVWvQDFHHD
F EXQXULOH FDUH LHV VH HYDOXHD] OD YDORDUHD GH LQWUDUH D SULPXOXL ORW LQWUDW VDX SULPHL LQWUUL 3H
PVXUDHSXL]ULLSULPXOXLORWEXQXULOHFDUHLHVGLQJHVWLXQHVHHYDOXHD]ODYDORDUHDGHLQWUDUHDORWXOXL
XUPWRUvQRUGLQHFURQRORJLF
c) 0HWRGDXOWLPHLLQWUUL-SULPHLLHLUL (LIFO sau Last Input-First OXWSXWFRQVWvQDFHHDF
EXQXULOH FDUH LHV VH HYDOXHD] OD YDORDUHD GH LQWUDUH D XOWLPXOXL ORW LQWUDW VDX XOWLPHL LQWUUL 3H
PVXUD HSXL]ULL XOWLPXOXL ORW EXQXULOH FDUH LHV GLQ JHVWLXQH VH HYDOXHD] OD YDORDUHD GH LQWUDUH D
SHQXOWLPXOXLORWLQWUDWGHFLvQRUGLQHDLQYHUVDLQWUULORUvQJHVWLXQH
d) 0HWRGD SUH XULlor prestabilite sau standard FRQVW vQ VWDELOLUHD XQXL SUH  XQLF GH
vQUHJLVWUDUHDLHLULORUGHWHUPLQDWvQIXQF LHGHSUH XULOHPHGLLDOHJUXSHORUVDXFDWHJRULLORUGHEXQXUL
60

VWRFDELOHPDWHULLSULPHSURGXVHPUIXULHWF'LIHUHQ HOHvQSOXVVDXPLQXVvQWUHSUH XULOHVWDQGDUGL

YDORDUHD GH LQWUDUH VH FRQWDELOL]HD] GLVWLQFW ILLQG XOWHULRU UHSDUWL]DWH vQ FRWH SURSRU LRQDOH DVXSUD
YDORULLEXQXULORULHLWHGLQJHVWLXQHLDVXSUDYDORULLVWRFXULORUSHED]DXQXLFRHILFLHQWGHUHSDUWL]DUH
Coeficientul de UHSDUWL]DUH VH VWDELOHWH SULQ UDSRUWDUHD VROGXOXL LQL LDO DO GLIHUHQ HORU GH SUH  SOXV
GLIHUHQ HOH DIHUHQWH LQWUULORU vQ FXUVXO SHULRDGHL FXPXODW GH OD vQFHSXWXO DQXOXL OD VROGXO LQL LDO DO
VWRFXOXLVWDELOLWODSUH XOVWDQGDUGSOXVYDORDUHDLQWUULORUvQFXUVXOSHULRDGHLODSUH VWDQGDUGFXPXODW
de la nceputul anului.
&RHILFLHQWXO GH UHSDUWL]DUH RE LQXW VH vQPXO HWH FX YDORDUHD EXQXULORU LHLWH GLQ JHVWLXQH L
HYDOXDWH OD SUH XO VWDQGDUG FXPXODW GH OD vQFHSXWXO DQXOXL 'LQ VXPD UH]XOWDW VH VFDG GLIHUHQ HOH GH
SUH  UHSDUWL]DWH SkQ OD vQFHSXWXO OXQLL SHQWUX FDUH VH IDFH FDOFXOXO L VH RE LQ GLIHUHQ HOH DIHUHQWH
EXQXULORULHLWHvQFXUVXOOXQLL9DORDUHDVWRFXULORUODFRVWXULOHGHSURGXF LHVDXGHDFKL]L LHVHRE LQH
prin nsumarea soldurilor conturiloU GH VWRFXUL OD SUH  VWDQGDUG FX VROGXULOH ILQDOH DOH FRQWXULORU GH
GLIHUHQ H
1HFHVLWDWHD XWLOL]ULL XQHLD GLQWUH PHWRGHOH GH PDL VXV HVWH LPSXV GH IDSWXO F YDORDUHD GH
LQWUDUHSHQWUXDFHODLEXQGLIHUGHODRLQWUDUHODDOWDILLQGGLILFLOGHGHWHUPLnat costul sau valoarea de
LQWUDUHSHQWUXEXQXULOHLHLWHGHRDUHFHRUGLQHDLHLULORUSRDWHVGLIHUHGHRUGLQHDLQWUULORU
8WLOL]DUHDRULFUHLPHWRGHGHHYDOXDUHDEXQXULORUODLHLUHDGLQSDWULPRQLXWUHEXLHVUHVSHFWH
SULQFLSLXOSHUPDQHQ HLPHWRGHORU
$OHJHUHD XQHLD VDX DOWHLD GLQWUH PHWRGHOH SUH]HQWDWH HVWH OD ODWLWXGLQHD XQLW LL SDWULPRQLDOH
LQkQGX-VHFRQWvQVLGHLQIOXHQ HOHDVXSUDUH]XOWDWXOXLRE LQXWLDQXPH
- XWLOL]DUHD PHWRGHL SUH XULORU VWDQGDUG vQ FRQGL LLOH IOXFWXD LHL PDUL D SUH Xrilor, nu este
DYDQWDMRDVSHQWUXXQLWDWHGHRDUHFHHVWLPDUHDSUH XOXLGHvQUHJLVWUDUHSUH XOXLVWDQGDUGSHGXUDWDXQXL
H[HUFL LX ILQDQFLDU SUH]LQW XQ JUDG PDUH GH ULVF LDU PDUMD GLIHUHQ HORU GH SUH  ID  GH YDORDUHD
FRQWDELOHVWHGHDVHPHQHDPDUH
- XWLOL]DUHDPHWRGHL),)2vQFRQGL LLOHFUHWHULLFRVWXULORUGHDFKL]L LHFRQGXFHODvQUHJLVWUDUHD
XQRU FRVWXUL PLQLPH L OD RE LQHUHD GH SURILW PD[LP vQV YDORDUHD VWRFXOXL FDUH UPkQH GLVSRQLELO
SHQWUXH[HUFL LXOXUPWRUHVWHVWDELOLWODSUH XOFHOPDL mare;
- IRORVLUHD PHWRGHL /,)2 vQ FRQGL LLOH FUHWHULL FRVWXULORU GH DFKL]L LH DUH HIHFWH LQYHUVH
UHVSHFWLY SURILW PLQLP L FRVWXUL PD[LPH LDU VWRFXO FDUH UPkQHGLVSRQLELOSHQWUXH[HUFL LXOXUPWRU
HVWHVWDELOLWODSUH XOFHOPDLPLF
- prin utilizDUHD PHWRGHL FRVWXOXL PHGLX SRQGHUDW VH UHDOL]HD] XQ HFKLOLEUX vQWUH YDORULOH GH
LQWUDUHLFHOHGHLHLUHSUHFXPLSHQWUXFHHDFHUPkQHGLVSRQLELOvQVWRFSHQWUXH[HUFL LXOXUPWRU
Q FHHD FH SULYHWH HYDOXDUHD SDWULPRQLXOXL VH UH LQH L IDSWXO F DFWLYHOH L SDVLYHOH XQLW LL
patrimoniale se pot reevalua SH ED]D XQRU GLVSR]L LL OHJDOH H[SUHVH FHHD FH GHWHUPLQ PRGLILFDUHD
YDORULLGHLQWUDUHDHOHPHQWHORUSDWULPRQLDOHUHVSHFWLYH9DORDUHDDFWXDOVWDELOLWvQXUPDUHHYDOXULL
va deveni valoare de inWUDUH VDX YDORDUH FRQWDELO LDU GLIHUHQ HOH FDUH VH GHWHUPLQ VH vQUHJLVWUHD]
GLVWLQFW vQ FRQWDELOLWDWH VROX LRQkQGX-VH XOWHULRU SH PVXUD DPRUWL]ULL VDX UHDOL]ULL DFWLYHORU
UHHYDOXDWHSULQLQIOXHQ DUHDUH]HUYHORUVDXFDSLWDOXOXLVRFLDOvQIXQF LHde prevederile legale.

61

Cap. VII REFLECTAREA N CONTABILITATE A PRI1&,3$/(/2523(5$,,

ECONOMICE
7.1. &RQWDELOLWDWHDSULQFLSDOHORURSHUD LLHFRQRPLFH
OHJDWHGHFRQVWLWXLUHDXQLW LORUSDWULPRQLDOH
Q FDGUXO XQLW LORU SDWULPRQLDOH R PDUH LPSRUWDQ  R SUH]LQW RSHUD LLOH OHJDWH GH FRQVWLWXLUH
respectiv cele legate de capital.
&RQIRUP UHJOHPHQWULORU OHJDOH vQ YLJRDUH FRQVWLWXLUHD RULFUHL XQLW L SDWULPRQLDOH HVWH
FRQGL LRQDWGHH[LVWHQ DXQXLFDSLWDOSHED]DFUXLDDFHDVWDvLvQFHSHDFWLYLWDWHD
CapitalurileFXSULQGWRWDOLWDWHDVXUVHORUGHILQDQ DUHSHUPDQHQWHVDXVWDELOHDIODWHODGLVSR]L LD
XQLW LL SDWULPRQLDOH IRUPDWH GLQ FDSLWDOXUL SURSULL SURYL]LRDQH SHQWUX ULVFXUL L FKHOWXLHOL
vPSUXPXWXULOHSHWHUPHQOXQJLPHGLXLDOWHVXUVHFXGXUDWGHILQDQ DUHPDLPDUHGHXQDQ
Capitalurile proprii VH FRQFUHWL]HD] vQ SULQFLSDO vQ DSRUWXO DF LRQDULORU L DVRFLD LORU OD
FDSLWDOXO VRFLHW LL FX RFD]LD FRQVWLWXLULL XQLW LL SDWULPRQLDOH SUHFXP L SH SDUFXUVXO GHVIXUULL
DFWLYLW LL DFHVWHLD GLIHUHQ HOH GLQ UHHYDOXDUH UH]XOWDWXO RE LQXW VXE IRUP GH SURILW GLQ DFWLYLWDWHD
GHVIXUDWSULPHOHOHJDWHGHFDSLWDOUH]HUYHVXEYHQ LLGHODEXJHWHWF
Capitalul social HVWH HJDO FX YDORDUHD QRPLQDO D DF LXQLORU VDX SU LORU VRFLDOH UHVSHFWLY FX
YDORDUHD DSRUWXOXL vQ QDWXU VDX vQ QXPHUDU D UH]HUYHORU vQFRUSRUDWH L SURILWXOXL UHSDUWL]DW SHQWUX
PDMRUDUHDFDSLWDOXOXLVDXDOWRURSHUD LXQLFDUHFRQGXFODPRGLILFDUHDDFHVWXLD
&RQWDELOLWDWHDDQDOLWLFDFDSLWDOXOXLVRFLDOVH LQHSHDF LRQDULVDXDVRFLD LFXSULQ]kQGQXPUXO
LYDORDUHDQRPLQDODDF LXQLORUVDXSU LORUVRFLDOHVXEVFULVHLYUVDWH
n cadrul subcapitolului 1.1.2. Sursele economice au fost prezentate celelalte elemente ale
capitalurilor.
'LQSXQFWGHYHGHUHDOIXQF LHLFRQWDELOHFRQWXULOHFDUHUHIOHFWFDSLWDOXULOHUHJVLWHvQFODVD,
a planului de conturi) sunt de pasiv&RQIRUPUHJXOLORUGHIXQF LRQDUHDFRQWXULORUGHSDVLYFRQWXULOH
de capitaluri VHFUHGLWHD] OD FRQVWLWXLUHD FDSLWDOXULORU SURSULL SULQ DSRUWXO vQ QDWXU Lsau n bani al
SURSULHWDULORUFDLQYHVWLWRULSULQFDSLWDOL]DUHDSURSULLORUUH]XOWDWHIDYRUDELOHSULQVXEYHQ LLGHODEXJHW
L GLQ DOWH VXUVH SULQ RSHUD LLOH LQWHUQH GH WUDQVIRUPDUH D XQRU VWUXFWXUL GH FDSLWDOXUL SURSULL vQ DOWH
VWUXFWXULLSULQWUDQVIRUPDUHDREOLJD LXQLORUvQDF LXQL
6H GHELWHD] FX PLFRUDUHD FDSLWDOXULORU SURSULL SULQ UDPEXUVDUHD FDSLWDOXOXL VRFLDO FWUH
DVRFLD LVDXDF LRQDULSULQDFRSHULUHDSLHUGHULORUGLQFDSLWDOXULSURSULLSULQWUDQVIRUPDUHDVXEYHQ LLORU
n venituri cu ocazia DPRUWL]ULL VDX UHDOL]ULL DFWLYHORU VXEYHQ LRQDWH L SULQ RSHUD LLOH LQWHUQH GH
transformare a unor capitaluri proprii n alte structuri. Soldul conturilor este de creditor L UHIOHFW
capitalurile proprii delimitate ca surse permanente sau cu durata de fLQDQ DUH PDL PDUH GH XQ DQ
IXUQL]kQGDVWIHOLQIRUPD LLOHGHFRPSOHWDUHDELODQ XOXLFRQWDELOvQSDVLY
3HQWUX R PDL EXQ vQ HOHJHUH SUH]HQWP vQ FRQWLQXDUH PHFDQLVPXO GH IXQF LRQDUH DO FRQWXOXL
101 Capital social, care este un cont de surse proprii, respectiv de pasiv. Cu ajutorul acestui cont se
LQH HYLGHQ D FDSLWDOXOXL VXEVFULV L YUVDW vQ QDWXU LVDX vQ EDQL GH DF LRQDULL VDX DVRFLD LL XQLW LL
SDWULPRQLDOHSUHFXPLHYLGHQ DPDMRUULLVDXUHGXFHULLFDSLWDOXOXLVRFLDO

62

D
C
101 Capital social
456'HFRQWULFXDVRFLD LL
456'HFRQWULFXDVRFLD LL
privind capitalul cu capitalul
privind capitalul cu capitalul
UHWUDVGHDF LRQDULVDXDVRFLD L
VRFLDOVXEVFULVGHDF LRQDUL
107 Rezultatul reportat sau
VDXDVRFLD LvQQDWXULVDXvQEDQL
1213URILWLSLHUGHUH cu
106 Rezerve cu rezervele
SLHUGHULOHUHDOL]DWHvQH[HUFL LLOH
GHVWLQDWHPULULLFDSLWDOXOXLVRFLDO
SUHFHGHQWHVDXGXSvQFKLGHUHD
107 Rezultatul reportat cu
H[HUFL LXOXLFXUHQWFDUHUHGXF
profitul neWUHDOL]DWvQH[HUFL LLOHSUHFHGHQWH
capitalul social.
GHVWLQDWPULULLFDSLWDOXOXLVRFLDO
S cFDSLWDOVRFLDOVXEVFULVYUVDWLFHOQHYUVDW
&RQWXOVLQWHWLFGHJUDGXO,&DSLWDOVRFLDOVHGH]YROWvQGRXFRQWXULVLQWHWLFHGHJUDGXO
,,LDnume:
&DSLWDOVXEVFULVQHYUVDWFDUHHYLGHQ LD]DQJDMDPHQWHOHDF LRQDULORUVDXDVRFLD LORUGHD
constitui capitalul social;
 &DSLWDO VXEVFULV YUVDW FDUH HYLGHQ LD] FRQVWLWXLUHD HIHFWLY D FDSLWDOXOXL VRFLDO SULQ
GHSXQHUHDvQQDWXULVDXvQEDQLGHFWUHDF LRQDULVDXDVRFLD L
QFRQWLQXDUHSUH]HQWPexempleSULYLQGSULQFLSDOHOHRSHUD LLHFRQRPLFHOHJDWHGHFRQVWLWXLUHD
XQLW LLSDWULPRQLDOH
1./DFRQVWLWXLUHDXQHLVRFLHW LFRPHUFLDOH;DVRFLD LLDFHVWHLDVXEVFULXXQFDSLWDOVRFLDOde
30.000 lei.
3HED]DDQDOL]HLFRQWDELOHDDFHVWHLRSHUD LLVHGHWHUPLQIRUPXODFRQWDELO
456'HFRQWULFXDVRFLD LL = 1011 Capital
30.000
privind capitalul
VXEVFULVQHYUVDW
2.$VRFLD LLYDUVFDSLWDOXOVXEVFULVGHSXQDSRUWXOODFDSLWDOvQQDWXULvQEDQLDVWIHOXQPLMORFIL[
HYDOXDWODOHLLVXPDGHOHLvQFRQWXOGHODEDQFIRUPXODFRQWDELOILLQG
%
= 456'HFRQWUL
30.000
212 Mijloace fixe
FXDVRFLD LL
7.000
5121 Conturi lDEQFLvQOHL
privind
23.000
capitalul
3.QXUPDGHSXQHULLLQWHJUDOHDFDSLWDOXOXLVXEVFULVGHOHLFDSLWDOXOVXEVFULVQHYUVDWVH
WUDQVIRUPvQFDSLWDOYUVDWIRUPXODFRQWDELOILLQG
1011 Capital subscris
= 1012 Capital
30.000
QHYUVDW
VXEVFULVYUVDW
4.8QXOGLQWUHDVRFLD LVROLFLWUHWUDJHUHDGLQVRFLHWDWHFXFDSLWDOXODGXVGHHOvQVXPGH
OHL $GXQDUHD JHQHUDO D DVRFLD LORU DSURE UHWUDJHUHD VROLFLWDW GH DVRFLDW UHVSHFWLY UHGXFHUHD
capitalXOXLVRFLDOFXVXPDUHWUDV
1012 Capital subscris
= 456'HFRQWUL
3.000
YUVDW
FXDVRFLD LLSULYLQG
capitalul
5.6HDFKLWDVRFLDWXOXLFDUHDVROLFLWDWUHWUDJHUHDGLQVRFLHWDWHVXPDGHOHLGLQFRQWXOGH
63

disponibil de ODEDQF
3.000
456'HFRQWULFXDVRFLD LL = 5121 Conturi
privind capitalul
ODEQFLvQOHL
QXUPDvQUHJLVWUULORUHIHFWXDWHDQWHULRUFRQWXULOHLV-DXVROGDWFRQWXOSUH]LQW
sold creditor 27.000 lei reprezentnd FDSLWDOXO VRFLDO YUVDW HIHFWLY FRQWXO  L  VROGXUL
GHELWRDUH  OHL L  OHL UHSUH]HQWkQG YDORDUHD PLMORDFHORU IL[H H[LVWHQWH vQ SDWULPRQLX L
UHVSHFWLYGLVSRQLELOLW LOHH[LVWHQWHvQFRQWXOGHODEDQF
7.2. Contabilitatea principalelorRSHUD LLHFRQRPLFHOHJDWHGHDFWLYHOHLPRELOL]DWH
$FWLYHOH LPRELOL]DWH UHSUH]LQW EXQXULOH L YDORULOH GHVWLQDWH V VHUYHDVF R SHULRDG
vQGHOXQJDWvQDFWLYLWDWHDXQLW LLSDWULPRQLDOHFDUHQXVHFRQVXPODSULPDXWLOL]DUHLVHJUXSHD]vQ
LPRELOL]ri necorporale;
LPRELOL]ULFRUSRUDOH
LPRELOL]ULILQDQFLDUH
$FWLYHOHLPRELOL]DWHDXIRVWSUH]HQWDWHGLQSXQFWGHYHGHUHDOFRQ LQXWXOXLHFRQRPLFvQFDGUXO
subcapitolului 1.1.1. Mijloace economice.
3HQWUX vQUHJLVWUDUHD vQ FRQWDELOLWDWH D LPRELOL]ULORU QHFRUSRUDOH VH XWLOL]HD] FRQWXULOH GLQ
grupa ,PRELOL]ULQHFRUSRUDOHLDQXPH
201 Cheltuieli de constituire;
&KHOWXLHOLGHFHUFHWDUHLGH]YROWDUH
&RQFHVLXQLEUHYHWHLDOWHGUHSWXULLYDORULVLPLODUH
207 Fond comercial;
208$OWHLPRELOL]ULQHFRUSRUDOH
'XSIXQF LDFRQWDELOVXQWFRQWXULGHactivPHFDQLVPXOGHIXQF LRQDUHILLQGXUPWRUXO
- VHGHELWHD]FXYDORDUHDGHvQUHJLVWUDUHGHLQWUDUHDLPRELOL]ULORUQHFRUSRUDOHLQWUDWHvQJHVWLXQH
- VHFUHGLWHD] cu valoarHDGHvQUHJLVWUDUHGHLQWUDUHDLPRELOL]ULORUQHFRUSRUDOHDPRUWL]DWH
LQWHJUDOVDXLHLWHGLQJHVWLXQHDXQLW LLSDWULPRQLDOH
Soldul poate fi numai debitor L UHSUH]LQW YDORDUHD GH LQWUDUH VDX FRQWDELO D LPRELOL]ULORU
necorporale existente, neamortizate, la un moment dat.
6SUHH[HPSOLILFDUHPHFDQLVPXOGHIXQF LRQDUHDOFRQWXOXL&KHOWXLHOLGHFRQVWLWXLUHVHSUH]LQWDVWIHO
D
C
201 Cheltuieli de constituire
5121 &RQWXULODEQFLvQOHLL
2801 Amortizarea
5311 Casa n lei cu sumele
cheltuielilor de constituire
cheltuite, n scopul constituirii,
cu cheltuielile de constituire
GLQGLVSRQLELOXOGHODEDQFVDX
DPRUWL]DWHLQWHJUDOLFDGHFL
din casierie;
VFRDVHGLQHYLGHQ 
404 )XUQL]RULGHLPRELOL]UL cu
cheltuielile de constituire
HIHFWXDWHGHXQLW LVSHFLDOL]DWH
Sold debitorYDORDUHDFRQWDELO
a cheltuielilor de constituire

64

Exemple:
1. /D FRQVWLWXLUHD XQHL VRFLHW L FRPHUFLDOH VH SOWHVF WD[HOH GH vQVFULHUH L vQPDWULFXODUH vQ
VXPGHOHLvQQXPHUDUIRUPXODFRQWDELOVWDELOLWSHED]DDQDOL]HLFRQWDELOHILLQG
=
2.000
201 Cheltuieli de
5121 Conturi
constituire
ODEQFLvQOHL
2. 6H SULPHWH IDFWXUD GH OD XQ SRVW GH UDGLR SHQWUX UHFODP L SXEOLFLWDWH IFXW SHQWUX
VRFLHWDWHDFRQVWLWXLWvaloarea facturii fiind de 1.500 lei.
=
1.500
201 Cheltuieli de
404 Furnizori
constituire
GHLPRELOL]UL
3.6HvQUHJLVWUHD]DPRUWL]DUHDFKHOWXLHOLORUGHFRQVWLWXLUHDIHUHQWSULPHLOXQLvQVXPGH
lei [(3.500 lei : 5 ani) : 12 luni = 58.333 lei].
58,33
6811 Cheltuieli de =
2801 Amortizarea
exploatare
cheltuielilor de
constituire
SULYLQGDPRUWL]UDUHD
LPRELOL]ULORU
QILHFDUHGLQOXQLOHUPDVHGHOXQLDFHDVWRSHUD LHVHUHSHW
4. 'XS  DQL VH vQUHJLVWUHD] VFRDWHUHD GLQ HYLGHQ  D FKHOWXLHOLORU GH FRQVWLWXLUH LQWHJUDO
DPRUWL]DWHvQYDORDUHGHOHLFRQWXOVHVROGHD]
3.500
2801 Amortizarea =
201 Cheltuieli
cheltuielilor
de constituire
de constituire
,PRELOL]ULOHFRUSRUDOHFXSULQGWHUHQXULOHLPLMORDFHOHIL[H
,QWUDUHD PLMORDFHORU IL[H VH HYDOXHD] OD valoarea de intrare VDX FRQWDELO FDUH GHSLQGH vQ
IXQF LHGHPRGDOLWDWHDGHLQWUDUHvQXQLWDWHDSDWULPRQLDOLDQXPH
1. FRVWXOGHDFKL]L LHSHQWUXPLMORDFHOHIL[HFXPSUDWH
2. FRVWXOGHSURGXF LHSHQWUXPLMORDFHOHIL[HSURGXVHvQXQLWDWHDSDWULPRQLDO
3. valoarea de aport pentru mijloacele fixe intrate n patrimoniu cu ocazia asocierii sau
fuziunii, conform actelor de constituire;
4. YDORDUHDDFWXDOUH]XOWDWvQXUPDUHHYDOXULLFRQIRUPGLVSR]L LLORUOHJDOH
5. YDORDUHDDFWXDODPLMORDFHORUIL[HSULPLWHFXWLWOXGHGRQD LH
0LMORDFHOHIL[HVHFRQVXPWUHSWDWVHGHSUHFLD]GHRVHELQGX-VHGRXFDWHJRULLGHGHSUHFLHUL
A. GHSUHFLHUHUHYHUVLELOUHVSHFWLYVFGHUHDYDORULLGHXWLOLWDWHDPLjloacelor fixe n raport cu
YDORDUHDORUGHLQWUDUH$FHDVWGHSUHFLHUHVHGHWHUPLQODVIkULWXOH[HUFL LXOXLILQDQFLDUFX
RFD]LD LQYHQWDULHULL DQXDOH vQDLQWHD vQWRFPLULL ELODQ XOXL FRQWDELO DQXDO FRQVWLWXLQGX-se
provizioane pentru depreciere;
B. depreciereDLUHYHUVLELOFDUHDUHORFFDXUPDUHDX]XULLIL]LFHLPRUDOHDPLMORDFHORUIL[H
Q DFHDVW VLWXD LH UHFXSHUDUHD WUHSWDW D YDORULL PLMORDFHORU IL[H VH IDFH SULQ amortizare,
incluzndu-se n cheltuielile de exploatare.
$PRUWL]DUHDVHFDOFXOHD]OXQDUSHWRDWGXUDWDQRUPDOGHXWLOL]DUHDPLMORFXOXLIL[VWDELOLW
GHOHJLXLWRUSkQODUHFXSHUDUHDLQWHJUDODYDORULLDFHVWXLDvQFHSkQGFXOXQDXUPWRDUHLQWUULLLGULL
vQIRORVLQ DPLMORFXOXLIL[UHVSHFWLY)RUPXODGHFDOFXOHVWH
A1 = Vi / T
unde:
65

Al DPRUWL]DUHDOLQLDUOXQDU
Vi = valoarea de intrare a mijlocului fix;
7 GXUDWDQRUPDOGHIXQF LRQDUHH[SULPDWvQDQL
3HQWUX vQUHJLVWUDUHD vQ FRQWDELOLWDWH D LPRELOL]ULORU FRUSRUDOH VH XWLOL]HD] JUXSD  FDUH VH
GH]YROWvQSDWUXFRQWXULVLQWHWLFHGHJUDGXO,LDQXPH
211 Terenuri
&RQVWUXF LL
,QVWDOD LLWHKQLFHPLMORDFHGHWUDQVSRUWDQLPDOHLSODQWD LL
0RELOLHUDSDUDWXUELURWLFHFKLSDPHQWHGHSURWHF LHDYDORULORUXPDQHLPDWHULDOHL
alte active corporale.
'XSIXQF LDFRQWDELOFRQWXULOHGHLPRELOL]ULFRUSRUDOHVXQWFRQWXULGHactiv, mecanismul de
IXQF LRQDUHILLQGXUPWRUXO
- VH GHELWHD] FX YDORDUHD GH vQUHJLVWUDUH GH LQWUDUH D LPRELOL]ULORU FRUSRUDOH LQWUDWH vQ
JHVWLXQHGLQFXPSUULGLQSURGXF LHSURSULHDSRUWODFDSLWDOSULPLWHFXWLWOXJUDWXLWGRQD LHHWF
- VH FUHGLWHD] FX YDORDUHD GH vQUHJLVWUDUH GH LQWUDUH D LPRELOL]ULORU FRUSRUDOH LHLWH GLQ
SDWULPRQLXSULQVFRDWHUHGLQIXQF LXQHLQWHJUDODPRUWL]DWHYkQ]ULGRQD LLHWF
Soldul poate fi numai debitor L UHSUH]LQW YDORDUHD GH LQWUDUH VDX FRQWDELO D LPRELOL]ULORU
FRUSRUDOHH[LVWHQWHODXQPRPHQWGDWvQSDWULPRQLXOXQLW LLSDWULPRQLDOH
6SUHH[HPSOLILFDUHPHFDQLVPXOGHIXQF LRQDUHDOFRQWXOXL&RQVWUXF LLVHSUH]LQWDVWIel:
D
C
&RQVWUXF LL
404 )XUQL]RULGHLPRELOL]UL cu 281 $PRUWL]ULSULYLQG
YDORDUHDFRQVWUXF LLORU
LPRELOL]ULOHFRUSRUDOH cu
DFKL]L LRQDWHGHODIXUQL]RUL
YDORDUHDDPRUWL]ULL
722 9HQLWXULGLQSURGXF LDGH
FRQVWUXF LLORUFHGDWHVau
LPRELOL]ULFRUSRUDOH cu valoarea scoase din activ;
mijloacelor fixe realizate din
6583 Cheltuieli privind
SURGXF LHVDXFRQVWUXF LHSURSULH
aFWLYHOHFHGDWHLDOWHRSHUD LL
Sold debitor: valoarea construcde capitalFXYDORDUHDUPDV
LLORUHxistente n patrimoniu.
GHDPRUWL]DWDFRQVWUXF LLORU
cedate sau scoase din activ.
Exemple:
1.6HDFKL]L LRQHD]GHODIXUQL]RURFRQVWUXF LHODFRVWXOGHDFKL]L LHGHOHL
)RUPXODFRQWDELOHVWH
212&RQVWUXF LL
=
404 Furnizori
15.000
GHLPRELOL]UL
2. 6H vQUHJLVWUHD] vQFHSkQG FX OXQD XUPWRDUH DPRUWL]DUHD OLQLDU OXQDU WLLQG F GXUDWD
QRUPDOGHXWLOL]DUHVWDELOLWSULQUHJOHPHQWULOHvQYLJRDUHHVWHGHDQLOXQL
A = 15.000 : 120 = 125 lei
Formula contaELOHVWHXUPWRDUHD
6811 Cheltuieli de =
2812 Amortizarea
125
exploatare
FRQVWUXF LLORU
privind amortizarea
LPRELOL]ULORU
QILHFDUHGLQOXQLOHUPDVHGHOXQLDFHDVWRSHUD LHVHUHSHW
66

3. La nceputul celui de-al treilea aQGHIXQF LRQDUHVHFHGHD]YLQGHFRQVWUXF LDODSUH XOGH
13.000 lei.
=
461 Debitori
7583 Venituri din 13.000
vnzarea activelor
GLYHUL
LDOWHRSHUD LLGHFDSLWDO
4.6HvQUHJLVWUHD]VFRDWHUHDGLQHYLGHQ DFRQVWUXF LHLYDORDUHDUPDVGHDPRUWL]DWILLQGGH
12.000 lei (15.000 lei valoarea de intrare -OHLYDORDUHDDPRUWL]DWvQGRLDQL
=
15.000
%
212&RQVWUXF LL
3.000
2812 Amortizarea
FRQVWUXF LLORU
12.000
6583 Cheltuieli privind
activele cedate
QVLWXD LDvQFDUHFRQVWUXF LDQXDUILIRVWFHGDWGXSH[SLUDUHDFHORUDQLGHIXQF LRQDUHV-ar
vQUHJLVWUDVFRDWHUHDGLQHYLGHQ DDFHVWHLDDPRUWL]DWLQWHJUDOIRUPXODFRQWDELOILLQGXUPWRDUHD
15.000
2812 Amortizarea =
212 Construc LL
FRQVWUXF LLORU
3XWHP FRQFOX]LRQD vQ OHJWXU FX DPRUWL]DUHD LPRELOL]ULORU QHFRUSRUDOH L FRUSRUDOH
XUPWRDUHOH
- OD vQUHJLVWUDUHD DPRUWL]ULL LPRELOL]ULORU FRUSRUDOH L QHFRUSRUDOH VH XWLOL]HD] DFHODL FRQW
6811 Cheltuieli de exploaWDUHSULYLQGDPRUWL]DUHDLPRELOL]ULORU
-ODvQUHJLVWUDUHDDPRUWL]ULLLPRELOL]ULORUFRUSRUDOHLQHFRUSRUDOHvQFUHGLWVHSODVHD]FRQWXO
GHDPRUWL]DUHFRUHVSXQ]WRUvQFRUHVSRQGHQ FXGHELWXOXLFRQWXOXLGHFKHOWXLHOLDPLQWLWDQWHULRU
- la scoatereD GLQ HYLGHQ  D LPRELOL]ULORU QHFRUSRUDOH L FRUSRUDOH VH GHELWHD] FRQWXULOH GH
DPRUWL]ULLVHFUHGLWHD]FRQWXULOHGHLPRELOL]ULFRUHVSXQ]WRDUH
-vQUHJLVWUDUHDDPRUWL]ULLVHIDFHOXQGHOXQLDUVFRDWHUHDGLQHYLGHQ VHUHDOL]HD]RVLQJXU
dDWODVIkULWXOSHULRDGHLGHIXQF LRQDUH
,PRELOL]ULOHILQDQFLDUHUHSUH]LQWLQYHVWL LLOHILQDQFLDUHUHVSHFWLYVXPHOHGHEDQLLQYHVWLWHGH
R XQLWDWH SDWULPRQLDO vQ SDWULPRQLXO DOWRU XQLW L SDWULPRQLDOH VXE IRUPD WLWOXULORU GH SDUWLFLSDUH D
titluriloULPRELOL]DWHDOHDFWLYLW LLGHSRUWRIROLXVDXDFUHDQ HORULPRELOL]DWH
'HUHPDUFDWIDSWXOFLPRELOL]ULOHILQDQFLDUHQXVHDPRUWL]HD].
3HQWUXvQUHJLVWUDUHDvQFRQWDELOLWDWHDLPRELOL]ULORUILQDQFLDUHVHXWLOL]HD]FRQWXULOHGLQJUXSD
,PRELOL]Ui financiareFDUHGXSIXQF LDFRQWDELOVXQWGHactiv.
6HGHELWHD]FXYDORDUHDLPRELOL]ULORUILQDQFLDUHDFKL]L LRQDWHDGXVHFDDSRUWODFDSLWDOHWF
6HFUHGLWHD]FXYDORDUHDLPRELOL]ULORUILQDQFLDUHFHGDWHVDXUHWUDVH
Soldul acestor conturi este numai debitorLUHSUH]LQWYDORDUHDLPRELOL]ULORUILQDQFLDUHDIODWH
n patrimoniu.
Exemple:
1. 6HFXPSUGHODRVRFLHWDWHFRPHUFLDOWLWOXULGHSDUWLFLSDUHvQYDORDUHGHOHLFDUHVH
DFKLWLQWHJUDOSULQYLUDPHQW
=
250.000
261 Titluri de
5121 Conturi
participare
ODEQFLvQOHL
GH LQXWHODILOLDOH
din cadrul grupului
2. Se vnd titlurile de participare la valoarea de 300.000 lei.
67

461 Debitori
GLYHUL

7641 Venituri din 300.000

LPRELOL]Ui
financiare cedate
3. 6HvQUHJLVWUHD]VFRDWHUHDGLQHYLGHQ DWLWOXULORUGHSDUWLFLSDUHYkQGXWHDQWHULRU
=
250.000
6641 Cheltuieli
261 Titluri
SULYLQGLPRELOL]ULOHGHSDUWLFLSDUH
financiare cedate
GH LQXWHODILOLDOH
din cadrul grupului
Q XUPD vQUHJLVWUULORU HIHFWXDWH VH REVHUY F VH VROGHD] FRQWXO  7LWOXUL GH SDUWLFLSDUH
GH LQXWH OD ILOLDOH GLQ FDGUXO JUXSXOXL GDWRULW LHLULL DFHVWRUD GLQ SDWULPRQLX'HDVHPHQHDvQXUPD
FHGULLVHRE LQHRGLIHUHQ IDYRUDELOGHOHLFDUHHVWHGHWHUPLQDWSULQGLIHUHQ DvQWUHVXPHOH
UHIOHFWDWHGHFRQWXULOHL
&RQWDELOLWDWHDSULQFLSDOHORURSHUD LLHFRQRPLFHOHJDWHGHVWRFXUL
Stocurile UHSUH]LQWDQVDPEOXOEXQXULORULVHUYLFLLORUGLQFDGUXOXQLW LLSDWULPRQLDOHGHVWLQDWH
ILHDILYkQGXWHvQDFHHDLVWDUHVDXGXSSUHOXFUDUHDORUvQSURFHVXOGHSURGXF LHILHDILFRQVXPDWHOD
prima lor utilizare.
&RQ LQXWXO L VWUXFWXUD VWRFXULORU D IRVW SUH]HQWDW OD VXEFDSLWROXO  0LMORDFHOH
economice.
&RQWDELOLWDWHDDQDOLWLFDVWRFXULORUVHSRDWHRUJDQL]DGXSXQDGLQXUPWRDUHOHPHWRGHPHWRGD
operativ-FRQWDELOPHWRGDFDQWLWDWLY-YDORULFLPHWRGDJOREDO-YDORULF
Metoda operativ-FRQWDELO SH VRGXUL FRQVW vQ LQHUHD OD ORFXO GH GHSR]LWDUH D HYLGHQ HL
FDQWLWDWLYH D EXQXULORU PDWHULDOH SH IHOXUL LDU vQ FRQWDELOLWDWH D HYLGHQ HL YDORULFH GHVIXUDWH SH
JHVWLXQL LDU vQ FDGUXOJHVWLXQLORUSHJUXSHVDXVXEJUXSHGHEXQXULGXSFD]&RQWUROXOH[DFWLW LLL
FRQFRUGDQ HL vQUHJLVWUULORU GLQ HYLGHQ D GHSR]LWHORU FX FHOH GLQ FRQWDELOLWDWH VH DVLJXU OXQDU SULQ
evaluarea stocurilor.
Metoda cantitativ-YDORULFSHILHGHFRQWDQDOLWLFFRQVWvQ LQHUHDHYLGHQ HLFDQWLWDWLYHOD
locul de depozitare a bunurilor materiale pe feluri, iar n conWDELOLWDWH D HYLGHQ HL FDQWLWDWLY-valorice.
&RQWUROXOH[DFWLW LLLFRQFRUGDQ HLvQUHJLVWUULORUGLQHYLGHQ DGHSR]LWHORUFXFHOHGLQFRQWDELOLWDWHVH
IDFHSULQSXQFWDMXOSHULRGLFGLQWUHFDQWLW LOHvQUHJLVWUDWHvQILHOHGHPDJD]LHLFHOHGLQILHOHGHcont
analitic de la contabilitate.
Metoda global-YDORULF FRQVW vQ LQHUHD HYLGHQ HL JOREDO-YDORULFH DWkW OD JHVWLXQH FkW L OD
contabilitate.
3HQWUX vQUHJLVWUDUHD vQ FRQWDELOLWDWH D VWRFXULORU VH XWLOL]HD] FRQWXULOH GLQ FDGUXO FODVHL 3
Conturi de stoFXULLSURGXF LHvQFXUVGHH[HFX LHFDUHFXSULQGHXUPWRDUHOHJUXSHGHFRQWXUL
30 6WRFXULGHPDWHULLSULPHLPDWHULDOH
333URGXF LHvQFXUVGHH[HFX LH
34 Produse;
356WRFXULDIODWHODWHU L
36 Animale;
370UIXUL
38 Ambalaje;
68

 39 PrRYL]LRDQHSHQWUXGHSUHFLHUHDVWRFXULORULSURGXF LHLvQFXUVGHH[HFX LH

&XH[FHS LDXOWLPHLJUXSHWRDWHFHOHODOWHJUXSHFRQ LQGXSIXQF LDFRQWDELOFRQWXULGHactiv,
FRQWXULOHFDUHVHWHUPLQvQFLIUDILLQGFRQWXULGHGLIHUHQ HGHSUH ELIXQF LRnale.
&RQWXULOH GH VWRFXUL H[FOXVLY FHOH GH GLIHUHQ H GH SUH  SULYLQG VWRFXULOH VH GHELWHD] cu
YDORDUHDVWRFXULORULQWUDWHvQJHVWLXQHDXQLW LLSDWULPRQLDOHSULQDFKL]L LRQDUHGHODIXUQL]RULDGXVHFD
DSRUWODFDSLWDOUHDOL]DWHGLQSURGXF LHSURSULHSULPLWHFXWLWOXGHGRQD LHFRQVWDWDWHSOXVODLQYHQWDU
HWF L VH FUHGLWHD] FX YDORDUHD VWRFXULORU LHLWH GLQ JHVWLXQHD XQLW LL SDWULPRQLDOH SULQ FRQVXP
YkQ]DUHGRQD LLHWF
Soldul poate fi numai debitorLUHIOHFWYDORDUHDVWRFXULORUH[LVWHQWHvQSDWULPRQLXODSUH GH
nregistrare.
6FKHPDWLFPHFDQLVPXOGHIXQF LRQDUHDODFHVWRUFRQWXULVHSUH]LQWDVWIHO
'&RQWXULGHVWRFXULLSURGXF LHvQFXUVGHH[HFX LH&
401 Furnizori cu valoarea la
6 Conturi de cheltuieli cu
FRVWGHDFKL]L ie a stocurilor
YDORDUHDODFRVWGHDFKL]L LH
FXPSUDWHGHODIXUQL]RUL
DVWRFXULORUDQWHULRUFXPSrate,consumate sau vndute;
711 9HQLWXULGLQSURGXF LD
VWRFDW cu valoarea la cost de
711 9HQLWXULGLQSURGXF LD
SURGXF LHDVWRFXULORURE LQXWH
stRFDW cu valoarea la cost
GLQSURGXF LHSURSULH
GHSURGXF LHDVWRFXULORU
anterior produse sau
fabricate, vndute sau
Sold debitor: valoarea stocurilor
existente n patrimoniu.
consumate.
Exemple:
1. 6HvQUHJLVWUHD]DSURYL]LRQDUHDFXPDWHULLSULPHLRELHFWHGHLQYHQWDUGHODIXUQL]RULSUH XO
GHDFKL]L LHILLQGGHOHLLOHL
)RUPXODFRQWDELOHVWHXUPWRDUHD
=
6.000
%
401 Furnizori
2.000
301 Materii prime
4.000
303 Materiale de natura
obiectelor de inventar
2. 6HvQUHJLVWUHD]FRQVXPXOGHPDWHULLSULPHDFKL]L LRQDWHDQWHULRU
=
2.000
601 Cheltuieli
301 Materii
cu materiile prime
prime
3. 6HGDXvQIRORVLQ RELHFWHOHGHLQYHQWDUDFKL]L LRQDWHDQWHULRUXWLOL]kQGX-se metoda intHJUDO
de includere a uzurii pe cheltuieli.
=
4.000
603 Cheltuieli
303 Materiale de
privind materialele
natura obiectelor
de natura obiectelor
de inventar
de inventar
4. 6HRE LQSURGXVHILQLWHGLQSURFHVXOGHSURGXF LHFRVWXOHIHFWLYGHSURGXF LHILLQGGHOHL
3.400
345 Produse finite =
711 Venituri din
SURGXF LDVWRFDW
69

5 6HYkQGMXPWDWHGLQSURGXVHOHILQLWHRE LQXWHDQWHULRUSUH XOGHYkQ]DUHILLQGGHOHL

=
2.100
411 &OLHQ L
701 Venituri din
vnzarea
produselor finite
6 6HGHVFDUFJHVWLXQHDSHQWUXSURGXVHOHILQLWHYkQGXWHDQWHULRUMXPWDWH
711 Venituri din
=
345 Produse finite 1.700
SURGXF LDVWRFDW
Putem conclX]LRQDXUPWRDUHOH
- DSURYL]LRQDUHD GH OD IXUQL]RUL VH FRQVHPQHD] vQ FRQWDELOLWDWH SULQ GHELWDUHD FRQWXULORU GH
VWRFXULLFUHGLWDUHDFRQWXOXLGHIXUQL]RUL'DFvQIDFWXUHVWHWUHFXWL79$VHYDWUHFHWRWvQGHELWL
FRQWXOGH79$GHGXFWLELO;
- la darea n consum a diferitelor stocuri nregistrarea se face prin debitarea conturilor de
FKHOWXLHOLUHVSHFWLYGHYHQLWXULGXSFD]LFUHGLWDUHDFRQWXULORUGHVWRFXUL
- vQ FD]XO RELHFWHORU GH LQYHQWDU VH DSHOHD] OD WHKQLFD vQUHJLVWUULL LQGLUecte utilizndu-se
contul 8039 Stocuri de natura obiectelor de inventar
7.4. &RQWDELOLWDWHDSULQFLSDOHORURSHUD LLHFRQRPLFHOHJDWHGH FUHDQ HLGDWRULL
'HVIXUDUHDQRUPDODDFWLYLW LLXQHLXQLW LSDWULPRQLDOHLPSOLFUHDOL]DUHDGHVFKLPEXULGH
vDORULFXDOWHXQLW LSDWULPRQLDOHFDUHGDXQDWHUHODFUHDQ HLGDWRULL
Prin FUHDQ  VH vQ HOHJH GUHSWXO FUHGLWRUXOXL GH D SULPL R VXP GH EDQL VDX DOWH EXQXUL OD XQ
DQXPLWWHUPHQGHQXPLWVFDGHQ $OWIHOVSXVFUHDQ DVHUHIHUODVXPHGHvQFDVDWVDXde primit de la
WHU L
DatoriaUHSUH]LQWREOLJD LDGHDSOWLRVXPGHEDQLVDXDOWHEXQXULODVFDGHQ UH]XOWkQGGLQ
UHOD LLFRQWUDFWXDOHVDXGLQQRUPDWLYHOHJH$OWIHOVSXVGDWRULDVHUHIHUODVXPHOHGHSOWLWWHU LORU
&RQWDELOLWDWHDFUHDQ HORULGDWRULLORUID GHWHU LVHUHDOL]HD]FXDMXWRUXOFRQWXULORUGLQFODVDD
4-a &RQWXULGHWHU LILLQGVLVWHPDWL]DWHvQJUXSHGHFRQWXULvQIXQF LHGHQDWXUDUHOD LLORU
&UHDQ HOHLGDWRULLOHVHvQUHJLVWUHD]vQFRQWDELOLWDWHODvaloarea lorQRPLQDO FDUHHVWHHJDO
FXVXPDOLFKLGLW LORUGHvQFDVDWLUHVSHFWLYGHDFKLWDWVDXGHSODW
&UHDQ HOH L GDWRULLOH vQ GHYL]H VH vQUHJLVWUHD] vQ FRQWDELOLWDWH vQ OHL SULQ WUDQVIRUPDUHD
GHYL]HORUvQIXQF LHGHFXUVXOYDOXWDUH[LVWHQWODGDWDHIHFWXULLRSHUD LLORU'LIHUHQ HOHGHFXUVYDOXWDU
vQWUH GDWD vQUHJLVWUULL FUHDQ HORU L GDWRULLORU vQ GHYL]H L GDWD vQFDVULL UHVSHFWLY SO LL ORU VH
vQUHJLVWUHD]FDYHQLWXULVDXFKHOWXLHOLILQDQFLDUHGXSFD]
3HQWUX GHSUHFLHUHD FUHDQ HORU GLQ FRQWXULOH GH FOLHQ L GHFRQWUL vQ FDGUXO JUXSXOXL L GHELWRUL
GLYHULODILQHOHH[HUFL LXOXLILQDQFLDUVHSRWFRQVWLWXLSURYL]LRDQH
7.4.1. &RQWDELOLWDWHD FUHDQ

HORU

&RQWXULOHGHFUHDQ HHYLGHQ LD]UHOD LLOHGHGHFRQWDUHFXFOLHQ LLLDOWHWHU HSHUVRDQHSULYLQG

crean HOHXQLW LLSDWULPRQLDOH
Q JHQHUDO FRQWXULOH GH FUHDQ H VH UHJVHVF vQ JUXSD  &OLHQ L L FRQWXUL DVLPLODWH, dar
H[LVW L vQ DOWH JUXSH GH FRQWXUL GLQ FODVD D -D 3ULQFLSDOHOH FRQWXUL FDUH UHIOHFW FUHDQ HOH XQLW LL
patrimoniale sunt: 4111 ClLHQ L  (IHFWH GH SULPLW  'HELWRUL GLYHUL  $YDQVXUL
70

acordate personalului.
7RDWHFRQWXULOHGHFUHDQ DXIXQF LHFRQWDELOGHactiv.
n debitulORUVHvQUHJLVWUHD]FUHDUHDFUHDQ HORUDVXSUDWHU LORUUHVSHFWLYVXPHOHGHvQFDVDWGHODWHU L
FD XUPDUHDEXQXULORUYkQGXWHSUHFXPLFHOHSULYLQGHIHFWHOHFRPHUFLDOHSULPLWHDYDQVXULOHDFRUGDWHL
FUHDQ HOHDVXSUDDF LRQDULORUGLQRSHUD LLOHSULYLQGFDSLWDOXOVXEVFULVLQHYUVDWVXEVFULHUH
6HFUHGLWHD]ODGHFRQWDUHDFUHDQ HORUSULQncasare sau anulare. SoldulFRQWXULORUGHFUHDQ H
este debitorLUHSUH]LQWFUHDQ HOHXQLW LLSDWULPRQLDOHDVXSUDWHU LORU
6SUHH[HPSOXPHFDQLVPXOGHIXQF LRQDUHDFRQWXOXLGHFUHDQ H&OLHQ LVHSUH]LQWDVWIHO
&OLHQ L
D
C
70 9HQLWXULGLQYkQ]ULGH
5 Conturi de trezorerie cu
SURGXVHPUIXULVHUYLFLLSUHVWDWH VXPHOHvQFDVDWHGHODFOLHQ L
n conturile de trezorerie;
LGLQDOWHDFWLYLW Lcu valoarea
ODSUH GHYkQ]DUHDSURGXVHORUL
413 Efecte de primit cu
PUIXULORUOLYUDWHOXFUULORUH[HFX- valoarea efectelor comerciale
acceptate n contul drepturiWDWHLVHUYLFLLORUSUHVWDWH
4427 79$FROHFWDW cu taxa pe
ORUGHFUHDQ 
YDORDUHDDGXJDWDIHUHQWSUH XOXL
de vnzare.
Sold debitor: sumele de ncasat de
ODFOLHQ L
Exemple:
1. 6HYkQGSURGXVHILQLWHFOLHQ LORUODSUH XOGHYkQ]DUHGHOHLL79$
)RUPXODFRQWDELOHVWH
=
%
5.950
4111&OLHQ L
5.000
701 Venituri din
vnzarea de
produse finite
950
442779$FROHFWDW
2. 3H ED]D vQ HOHJHULL GLQWUH FHOH GRX XQLW L SDWULPRQLDOH VH DFFHSW XQ HIHFW FRPHUFLDO R
FDPELHvQVXPGHOHL
=
5.950
413 Efecte de
4111 &OLHQ L
primit
3. /DVFDGHQ VHvQFDVHD]YDORDUHDFDPELHLDFFHSWDWH
=
5121 Conturi
413 Efecte de primit 5.950
ODEQFLvQOHL
4. 6HDFKLWDYDQVXOFKHQ]LQDOSHUVRQDOXOXLGLQXQLWDWHDSDWULPRQLDOvQVXPGHOHL
=
10.000
425 Avansuri
5311 Casa n lei
acordate personalului
5. 6HLPSXWYDORDUHDPDWHULDOHORUFRQVWDWDWHOLSVODLQYHQWDUGLQYLQDXQRUSHUVRDQHGH
OHLODFDUHVHDGDXJL79$
=
%
2.380
461 Debitori
2.000
GLYHUL
7588 Alte venituri
din exploatare
380
442779$FROHFWDW
71

6. 6HvQFDVHD]SULQYLUDPHQWGHELWRULLGLYHUL
=
5121 Conturi
461'HELWRULGLYHUL
ODEQFLvQOHL

2.380

7.4.2. Contabilitatea datoriilor

'DWRULLOHXQLW LORUSDWULPRQLDOHID GHWHU LDXRVWUXFWXUYDULDWLSRWILJUXSDWHDVWIHO

GDWRULLID GHIXUQL]RULLGHEXQXULLVHUYLFLL

GDWRULLID GHSHUVRQDOSULYLQGGUHSWXULOHFXYHQLWHSHQWUXPXQFDSUHVWDW

GDWRULLID GHRUJDQLVPHOHGHSURWHF LHVRFLDO

GDWRULLID GHVWDWSULYLQGLPSR]LWHWD[HLDOWHREOLJD LL
3HQWUXUHIOHFWDUHDGDWRULLORUXQLW LORUSDWULPRQLDOHID GHWHU LvQFRQWDELOLWDWHVHXWLOL]HD]vQ
principal, conturile din grupele )XUQL]RULLFRQWXULDVLPLODWH, $VLJXUULVRFLDOHSURWHF LH
VRFLDOLFRQWXULDVLPLODWHL%XJHWXOVWDWXOXLIRQGXULVSHFLDOHLFRQWXULDVLPLODWH.
'DWRULLOHVXQWHOHPHQWHGHSDVLYGHFLWRDWHFRQWXULOHGHGDWRULLDXIXQF LDFRQWDELOGHpasiv.
6H FUHGLWHD] FX GDWRULLOH FUHDWH ID  GH WHU L L VH GHELWHD] la decontarea acestora (plata,
achitarea datoriilor).
Soldul conturilor de datorii este creditorLUHSUH]LQWGDWRULLOHvQFXUVGHGHFRQWDUH
6SUH H[HPSOX PHFDQLVPXO GH IXQF LRQDUH DO FRQWXOXL GH GDWRULL SH WHUPHQ VFXUW 401
FurnizoriVHSUH]LQWDVWIHO
D
401 Furnizori
C
5 Conturi de trezorerie cu
3 &RQWXULGHVWRFXULL
SO LOHHIHFWXDWHFWUHIXUQL]RULSURGXF LHvQFXUVGHH[HFX LH
403 (IHFWHGHSOWLW cu
FXYDORDUHDODSUH GHDFKL]L LH
valoarea efectelor comerciale
a stocurilor FXPSUDWHSH
credit comercial;
DFFHSWDWHGHFWUHIXUQL]RULvQ
contul datoriilor.
6 Conturi de cheltuieli cu
YDORDUHDODSUH GHDFKL]L LHD
OXFUULORUH[HFXWDWHVDXD
VHUYLFLLORUSUHVWDWHGHWHU L
Sold creditor: sumele datorate
furnizorilor.
Exemple:
1. 6HDSURYL]LRQHD]FXPDWHULLSULPHvQYDORDUHGHOHLL79$DIHUHQWGH
)RUPXODFRQWDELOHVWH
%
=
3.570
401 Furnizori
3.000
301 Materii prime
570
4426 TVA dHGXFWLELO
2. 6HDFFHSWGHFWUHIXUQL]RULSODWDLQWHJUDOSHED]DHIHFWHORUFRPHUFLDOH
=
401 Furnizori
403(IHFWHGHSOWLW 3.570
3.6HDFKLWODVFDGHQ GDWRULDID GHIXUQL]RULSHED]DHIHFWXOXLFRPHUFLDO
3.570
403 Efecte de plWLW =
5121 Conturi la
EQFLvQOHL
4.6HDFRUGSHUVRQDOXOXLDYDQVXOFKHQ]LQDOODGDWDVWDELOLWvQFRQWUDFWXOFROHFWLYGHPXQFGH
72

UHJXOvQDGRXDMXPWDWHDOXQLL
=
10.000
425 Avansuri
5311 Casa n lei
acordate
5. La VIkULWXO OXQLL VH FDOFXOHD] L VH vQUHJLVWUHD] GDWRULD XQLW LL SDWULPRQLDOH ID  GH
SHUVRQDOSULYLQGVDODULLOHSHOXQDH[SLUDWvQVXPGHOHLSHED]DVWDWHORUGHVDODULL
=
25.000
641 Cheltuieli cu
421 Personalsalariile
salarii datorate
personalului
6. 7RWRGDWVHvQUHJLVWUHD]GDWRULLOHXQLW LLSDWULPRQLDOHID GHDVLJXUULOHVRFLDOHSULYLQG&$6GH
FRQWULEX LDODDVLJXUULOHVRFLDOHGHVQWDWHGHLFRQWULEX LDODIRQGXOGHRPDMGH%:
=
%
8.000
645 Cheltuieli
privind
5.500
4311 &RQWULEX LD
DVLJXUULOH
XQLW LLODDVLJXUULOH
sociale
VRFLDOHL
1.750
SURWHF LD
4313 &RQWULEX LD
angajatorului pentru
VRFLDO
asiJXUULOHVRFLDOH
GHVQWDWH
750
4371&RQWULEX LD
XQLW LLODIRQGXO
GHRPDM
7.6HvQUHJLVWUHD]UH LQHULOHGLQVDODULLOHFXYHQLWHSHUVRQDOXOXLDVWIHO
- avansul acordat n cursul lunii
.................. ...
10.000
- 9,5% FRQWULEX LDSHUVRQDOXOXLODDVLJXUULOHVRFLDOH
-FRQWULEX LDSHUVRQDOXOXLODIRQGXOGHRPDM
250
- impozitul pe salarii aferent..........................
1.180
-FKLULLUDWHLDOWHGDWRULLDOHSHUVRQDOXOXLID GHWHU L
500
)RUPXODFRQWDELOHVWH
=
%
14.305
421 Personalsalarii
425 Avansuri acor- 10.000
datorate
date personalului
2.375
4312&RQWULEX LD
personalului la
DVLJXUULOHVRFLDOH
250
4372 Contribu LD
personalului la
IRQGXOGHRPDM
1.180
444 Impozitul pe
venituri de natura
salariilor
500
427 5H LQHULGLQ
salarii datorate
WHU LORU
73

8. 6HDFKLWSHUVRQDOXOXLFKHQ]LQDD,,-DvQSULPDMXPWDWHDOXQLLXUPWRDUHvQVXPGH
lei (25.000 - 14.305).
=
421 Personal5311 Casa n lei 10.695
salarii datorate
9. 6HYLUHD]SHGHVWLQD LLUH LQHULOHGLQVDODULLLFRQWULEX LLOHXQLW LL
=
12.305
%
5121 Conturi la
5.500
4311 CAS
1.750
4313 CASS
750
4371&RQWULEX LD
XQLW LLODIRQGXO
GHRPDM
2.375
4312&RQWULEX LD
personalului la
asig. sociale
250
4372&RQWULEX LD
personalului la
IRQGXOGHRPDM
1.180
444 Impozitul pe
venituri de natura
salariilor
500
427 5H LQHULGLQ
salarii datorate
WHU LORU
10. QVLWXD LDvQFDUHH[LVWVDODULLLDYDQVXULFHQXDXIRVWULGLFDWHvQWHUPHQXOOHJDOGHFWUH
personal, acesWHDVHUHIOHFWDVWIHO
%
=
3.000
426 Drepturi de
personal
2.000
421 Personal-salarii
datorate
neridicate
1.000
425 Avansuri acordate
personalului
11.6HvQUHJLVWUHD]DFKLWDUHDGUHSWXULlor de personal neridicate n termen:
=
3.000
426 Drepturi de
5311 Casa n lei
personal neridicate

74

ANEXA NR. 1
PLANUL DE CONTURI GENERAL
9$5,$17$&217$%,/ $5021,=$7&8',5(&7,9(/((8523(1(

CLASA 1 - CONTURI DE CAPITALURI

10

&$3,7$/ , 5(=(59(

101

104

105
106

11
117

Capital
1011 &DSLWDO VXEVFULV QHYUVDW
1012 &DSLWDO VXEVFULV YUVDW
1015 Patrimoniul regiei
1016 Patrimoniul public
Prime legate de capital
1041 Prime de emisiune
1042 Prime de fuziune
1043 Prime de aport
1044 3ULPH GH FRQYHUVLH D REOLJD LXQLORU vQ DF LXQL
Rezerve din reevaluare
Rezerve
1061 Rezerve legale
1062 5H]HUYH SHQWUX DF LXQL SURSULL
1063 Rezerve statutare sau contractuale
1068 Alte rezerve
REZULTATUL REPORTAT
Rezultatul reportat

12

5(=8/7$78/ (;(5&,

121
129

,8/8,

3URILW L SLHUGHUH

Repartizarea profitului

13

68%9(1

131

,, 3(1758 ,19(67,

,,

6XEYHQ LL SHQWUX LQYHVWL LL

15

3529,=,2$1( 3(1758 5,6&85, , &+(/78,(/,

151

3URYL]LRDQH SHQWUX ULVFXUL L FKHOWXLHOL

1511 Provizioane pentru litigii

1512 3URYL]LRDQH SHQWUX JDUDQ LL DFRUGDWH FOLHQ LORU
1518 $OWH SURYL]LRDQH SHQWUX ULVFXUL L FKHOWXLHOL
16

035808785, , '$725,, $6,0,/$7(

161
162

PSUXPXWXUL GLQ HPLVLXQL GH REOLJD LXQL

Credite bancare pe termen lung

1621 Credite bancare pe termen lung
1622 &UHGLWH EDQFDUH SH WHUPHQ OXQJ QHUDPEXUVDWH OD VFDGHQ 
1623 Credite externe guvernamentale
1624 Credite bancare externe garantate de stat
1625 &UHGLWH EDQFDUH H[WHUQH JDUDQWDWH GH EQFL
1626 Credite de la trezoreria statului
1627 Credite bancare interne garantate de stat
'DWRULL FH SULYHVF LPRELOL]ULOH ILQDQFLDUH

166
1661
1662
167
168

'DWRULL FWUH VRFLHW LOH GLQ FDGUXO JUXSXOXL

'DWRULL FWUH VRFLHW LOH FDUH GH LQ LQWHUHVH GH SDUWLFLSDUH
$OWH vPSUXPXWXUL L GDWRULL DVLPLODWH
'REkQ]L DIHUHQWH vPSUXPXWXULORU L GDWRULilor

1681

asimilate

'REkQ]L DIHUHQWH vPSUXPXWXULORU GLQ HPLVLXQHD GH REOLJD LXQL

75

1682 Dobnzi aferente creditelor bancare pe termen lung

1685 'REkQ]L DIHUHQWH GDWRULLORU FWUH VRFLHW LOH GLQ FDGUXO JUXSXOXL
1686 Dobn]L DIHUHQWH GDWRULLORU FWUH VRFLHW LOH FDUH GH LQ LQWHUHVH GH SDUWLFLSDUH
1687 'REkQ]L DIHUHQWH DOWRU vPSUXPXWXUL L GDWRULL DVLPLODWH
169

3ULPH SULYLQG UDPEXUVDUHD REOLJD LXQLORU

CLASA 2 20

&21785, '( ,02%,/,=

,02%,/,=

5,

5, 1(&25325$/(

201
203
205
207
208

Cheltuieli de constituire
Cheltuieli de dezvoltare

$OWH LPRELOL]UL QHFRUSRUDOH

211

7HUHQXUL L DPHQDMUL GH WHUHQXUL

&RQFHVLXQL EUHYHWH OLFHQ H PUFL FRPHUFLDOH L DOWH GUHSWXUL L YDORUL VLPLODUH

Fond comercial

21

,02%,/,=

5, &25325$/(

2111 Terenuri
2112 $PHQDMUL GH WHUHQXUL
212
213

&RQVWUXF LL
,QVWDOD LL WHKQLFH PLMORDFH GH WUDQVSRUW DQLPDOH L SODQWD LL

2131
2132
2133
2134
214
23

(FKLSDPHQWH WHKQRORJLFH PDLQL XWLODMH L LQVWDOD LL GH OXFUX

$SDUDWH L LQVWDOD LL GH PVXUDUH FRQWURO L UHJODUH

Mijloace de transport
$QLPDOH L SODQWD LL
0RELOLHU DSDUDWXU ELURWLF HFKLSDPHQWH GH SURWHF LH D YDORULORU XPDQH L PDWHULDOH L DOWH DFWLYH FRUSRUDOH

,02%,/,=

5, 1 &856

231
232
233
234

,PRELOL]UL FRUSRUDOH vQ FXUV

261
262
263
265
267

7LWOXUL GH SDUWLFLSDUH GH LQXWH OD ILOLDOH GLQ FDGUXO JUXSXOXL

26

$YDQVXUL DFRUGDWH SHQWUX LPRELOL]UL FRUSRUDOH

,PRELOL]UL QHFRUSRUDOH vQ FXUV
$YDQVXUL DFRUGDWH SHQWUX LPRELOL]UL QHFRUSRUDOH

,02%,/,=

5, ),1$1&,$5(

7LWOXUL GH SDUWLFLSDUH GH LQXWH OD VRFLHW L GLQ DIDUD JUXSXOXL

,PRELOL]UL ILQDQFLDUH VXE IRUP GH LQWHUHVH GH SDUWLFLSDUH

Alte titluri imobilizate

&UHDQ H LPRELOL]DWH

2671 Sume datorate de filiale

2672 'REkQGD DIHUHQW VXPHORU GDWRUDWH GH ILOLDOH
2673 mprumuturi acordate pe termen lung
2674 'REkQGD DIHUHQW vPSUXPXWXULORU DFRUGDWH SH WHUPHQ OXQJ
2675 &UHDQ H OHJDWH GH LQWHUHVHOH GH SDUWLFLSDUH
2676 'REkQGD DIHUHQW FUHDQ HORU OHJDWH GH LQWHUHVHOH GH SDUWLFLSDUH
2677 $F LXQL SURSULL - active imobilizate
2678 $OWH FUHDQ H LPRELOL]DWH
2679 'REkQ]L DIHUHQWH DOWRU FUHDQ H LPRELOL]DWH
269
28

9UVPLQWH GH HIHFWXDW SHQWUX LPRELOL]UL ILQDQFLDUH

$0257,=

280

5, 35,9,1' ,02%,/,=

5,/(

$PRUWL]UL SULYLQG LPRELOL]ULOH QHFRUSRUDOH

2801 Amortizarea cheltuielilor de constituire

2803 Amortizarea cheltuielilor de dezvoltare
2805 $PRUWL]DUHD FRQFHVLXQLORU EUHYHWHORU OLFHQ HORU PUFLORU FRPHUFLDOH L DOWRU GUHSWXUL L YDORUL VLPLODUH
2807 Amortizarea fondului comercial
2808 $PRUWL]DUHD DOWRU LPRELOL]UL QHFRUSRUDOH
76

$PRUWL]UL SULYLQG LPRELOL]ULOH FRUSRUDOH

281

$PRUWL]DUHD DPHQDMULORU GH WHUHQXUL

2811
2812
2813
2814

$PRUWL]DUHD FRQVWUXF LLORU

$PRUWL]DUHD LQVWDOD LLORU PLMORDFHORU GH WUDQVSRUW DQLPDOHORU L SODQWD LLORU
$PRUWL]DUHD DOWRU LPRELOL]UL FRUSRUDOH

29

3529,=,2$1( 3(1758 '(35(&,(5($ ,02%,/,=

290
291
293
296

3URYL]LRDQH SHQWUX GHSUHFLHUHD LPRELOL]ULORU QHFRUSRUDOH

Provizioane pentru deprecierea LPRELOL]ULORU FRUSRUDOH

3URYL]LRDQH SHQWUX GHSUHFLHUHD LPRELOL]ULORU vQ FXUV
3URYL]LRDQH SHQWUX GHSUHFLHUHD LPRELOL]ULORU ILQDQFLDUH

CLASA 3 30

5,/25

&21785, '( 672&85, , 352'8&

,( 1 &856 '( (;(&8

,(

672&85, '( 0$7(5,, 35,0( , 0$7(5,$/(

301
302

303
308
33

Materii prime
Materiale consumabile
3021 Materiale auxiliare
3022 Combustibili
3023 Materiale pentru ambalat
3024 Piese de schimb
3025 6HPLQ H L PDWHULDOH GH SODQWDW
3026 Furaje
3028 Alte materiale consumabile
Materiale de natura obiectelor de inventar
'LIHUHQ H GH SUH OD PDWHULL SULPH L PDWHULDOH

352'8&

331
332
34
341
345
346
348
35

,$ 1 &856 '( (;(&8

3URGXVH vQ FXUV GH H[HFX LH

/XFUUL L VHUYLFLL vQ FXUV GH H[HFX LH

PRODUSE
Semifabricate
Produse finite
Produse reziduale
'LIHUHQ H GH SUH OD SURGuse

672&85, $)/$7( /$ 7(5

351
354
356
357
358
36

,(

0DWHULL L PDWHULDOH DIODWH OD WHU L

3URGXVH DIODWH OD WHU L
$QLPDOH DIODWH OD WHU L
0UIXUL DIODWH OD WHU L
$PEDODMH DIODWH OD WHU L

ANIMALE
361
368

37

$QLPDOH L SVUL
'LIHUHQ H GH SUH OD DQLPDOH L SVUL
0

371
378
38
381
388
39

5)85,

0UIXUL
'LIHUHQ H GH SUH OD PUIXUL

AMBALAJE
Ambalaje
'LIHUHQ H GH SUH

la ambalaje

3529,=,2$1( 3(1758 '(35(&,(5($ 672&85,/25 , 352'8&

'( (;(&8

391

,(

Provizioane pentru deprecierea materiilor prime

77

,(, 1 &856

392

Provizioane pentru deprecierea materialelor

3921 Provizioane pentru deprecierea materialelor consumabile
3922 Provizioane pentru deprecierea materialelor de natura obiectelor de inventar

393
394
395
396
397
398

3URYL]LRDQH SHQWUX GHSUHFLHUHD SURGXF LHL vQ FXUV GH H[HFX LH

Provizioane pentru deprecierea produselor

3URYL]LRDQH SHQWUX GHSUHFLHUHD VWRFXULORU DIODWH OD WHU L

Provizioane pentru deprecierea animalelor

3URYL]LRDQH SHQWUX GHSUHFLHUHD Prfurilor

Provizioane pentru deprecierea ambalajelor

CLASA 4 40

&21785, '( 7(5

)851,=25, , &21785, $6,0,/$7(

401
403
404
405
408
409

Furnizori
(IHFWH GH SOWLW
)XUQL]RUL GH LPRELOL]UL
(IHFWH GH SOWLW SHQWUX LPRELOL]UL

Furnizori - facturi nesosite

Furnizori - debitori
4091 Furnizori - debitRUL SHQWUX FXPSUUL GH EXQXUL GH QDWXUD VWRFXULORU
4092 Furnizori - GHELWRUL SHQWUX SUHVWUL GH VHUYLFLL L H[HFXWUL GH OXFUUL

41

&/,(1

411

, , &21785, $6,0,/$7(

&OLHQ L

4111
4118
413
418
419

&OLHQ L
&OLHQ L LQFHU L VDX vQ OLWLJLX
(IHFWH GH SULPLW GH OD FOLHQ L
&OLHQ L
&OLHQ L

42

- facturi de ntocmit
- creditori

3(5621$/ , &21785, $6,0,/$7(

421
423
424
425
426
427
428

Personal - salarii datorate

Personal - ajutoare materiale datorate
Participarea personalului la profit
Avansuri acordate personalului
Drepturi de personal neridicate
5H LQHUL GLQ VDODULL GDWRUDWH WHU LORU
$OWH GDWRULL L FUHDQ H vQ OHJWXU FX SHUVRQDOXO

4281 Alte datoriL vQ OHJWXU FX SHUVRQDOXO

4282 $OWH FUHDQ H vQ OHJWXU FX SHUVRQDOXO

43

$6,*85

,$ 62&,$/

, &21785, $6,0,/$7(

$VLJXUUL VRFLDOH

431
4311
4312
4313
4314
437

&RQWULEX LD XQLW LL OD DVLJXUULOH VRFLDOH

&RQWULEX LD SHUVRQDOXOXL OD DVLJXUULOH VRFLDOH
&RQWULEX LD DQJDMDWRUXOXL SHQWUX DVLJXUULOH VRFLDOH GH VQWDWH
&RQWULEX LD DQJDMD LORU SHQWUX DVLJXUULOH VRFLDOH GH VQWDWH
$MXWRU GH RPDM

4371
4372
438

5, 62&,$/( 3527(&

&RQWULEX LD XQLW LL OD IRQGXO GH RPDM

&RQWULEX LD SHUVRQDOXOXL OD IRQGXO GH RPDM
$OWH GDWRULL L FUHDQ H VRFLDOH

4381 Alte datorii sociale

4382 $OWH FUHDQ H VRFLDOH
44

%8*(78/ 67$78/8, )21'85, 63(&,$/( , &21785, $6,0,/$7(

441
442

Impozitul pe profit/venit
7D[D SH YDORDUHD DGXJDW

78

444
445
446
447
448

4423 79$ GH SODW

4424 TVA de recuperat
4426 79$ GHGXFWLELO
4427 79$ FROHFWDW
4428 79$ QHH[LJLELO
Impozitul pe venituri de natura salariilor
6XEYHQ LL
$OWH LPSR]LWH WD[H L YUVPLQWH DVLPLODWH

Fonduri speciale - WD[H L YUVPLQWH DVLPLODWH

statului

$OWH GDWRULL L FUHDQ H FX EXJetul

4481
4482
45

$OWH GDWRULL ID

 GH EXJHWXO VWDWXOXL

$OWH FUHDQ H SULYLQG EXJHWXO VWDWXOXL

*583 , $62&,$

4511
4518

'HFRQWUL vQ FDGUXO JUXSXOXL

'REkQ]L DIHUHQWH GHFRQWULORU vQ FDGUXO JUXSXOXL
'HFRQWUL SULYLQG LQWHUHVHOH GH SDUWLFLSDUH

452
4521
4528
455

'HFRQWUL SULYLQG LQWHUHVHOH GH SDUWLFLSDUH

'REkQ]L DIHUHQWH GHFRQWULORU SULYLQG LQWHUHVHOH GH Sarticipare
6XPH GDWRUDWH DVRFLD LORU

4551
4558

$VRFLD L

- conturi curente
- dobnzi la conturi curente

$VRFLD L

'HFRQWUL FX DF LRQDULLDVRFLD LL SULYLQG FDSLWDOXO

456
457
458

'LYLGHQGH GH SODW
'HFRQWUL GLQ RSHUD LL vQ SDUWLFLSD LH

4581
4582
46

'HFRQWUL vQ FDGUXO JUXSXOXL

451

'HFRQWUL GLQ RSHUD LL vQ SDUWLFLSD LH

- pasiv
'HFRQWUL GLQ RSHUD LL vQ SDUWLFLSD LH - activ

'(%,725, , &5(',725, ',9(5,

461
462
47

'HELWRUL GLYHUL
&UHGLWRUL GLYHUL
&21785, '( 5(*8/$5,=$5( , $6,0,/$7(

471
472
473
48

Cheltuieli nregistrate n avans

Venituri nregistrate n avans
'HFRQWUL GLQ RSHUD LL vQ FXUV GH FODULILFDUH

'(&217

481
482
49



5, 1 &$'58/ 81,7

,,

'HFRQWUL vQWUH XQLWDWH L VXEXQLW L

'HFRQWUL vQWUH VXEXQLW L

3529,=,2$1( 3(1758 '(35(&,(5($ &5($1

491
495
496

(/25

- FOLHQ L
GHFRQWUL vQ FDGUXO JUXSXOXL L FX DVRFLD LL
3URYL]LRDQH SHQWUX GHSUHFLHUHD FUHDQ HORU GHELWRUL GLYHUL
3URYL]LRDQH SHQWUX GHSUHFLHUHD FUHDQ HORU

3URYL]LRDQH SHQWUX GHSUHFLHUHD FUHDQ HORU

CLASA 5 - CONTURI DE TREZORERIE

50

,19(67,

501
502
503
505
506
508

,, ),1$1&,$5( 3( 7(50(1 6&857

,QYHVWL LL ILQDQFLDUH SH WHUPHQ VFXUW OD VRFLHW

i din cadrul grupului

$F LXQL SURSULL
$F LXQL
2EOLJD LXQL HPLVH L UVFXPSUDWH
2EOLJD LXQL
$OWH LQYHVWL LL ILQDQFLDUH SH WHUPHQ VFXUW L FUHDQ H DVLPLODWH

79

5081 Alte titluri de plasament

5088 'REkQ]L OD REOLJD LXQL L WLWOXUL GH SODVDPHQW
509
51

&21785, /$ %

Valori de ncasat
5112 Cecuri de ncasat
5113 Efecte de ncasat
5114 Efecte remise spre scontare

512

&RQWXUL FXUHQWH OD EQFL

519

53
531

532

54
541

542
58
581
59
591
592
593
595
596
598

pe termen scurt

1&,

511

518

60

9UVPLQWH GH HIHFWXDW SHQWUX LQYHVWL LL ILQDQFLDUH

5121 &RQWXUL OD EQFL vQ OHL

5124 &RQWXUL OD EQFL vQ YDOXW
5125 Sume n curs de decontare
Dobnzi
5186 'REkQ]L GH SOWLW
5187 Dobnzi de ncasat
Credite bancare pe termen scurt
5191 Credite bancare pe termen scurt
5192 &UHGLWH EDQFDUH SH WHUPHQ VFXUW QHUDPEXUVDWH OD VFDGHQ 
5193 Credite externe guvernamentale
5194 Credite externe garantate de stat
5195 &UHGLWH H[WHUQH JDUDQWDWH GH EQFL
5196 Credite de la trezoreria statului
5197 Credite interne garantate de stat
5198 Dobnzi aferente creditelor bancare pe termen scurt
CASA
Casa
5311 Casa n lei
5314 &DVD vQ YDOXW
Alte valori
5321 7LPEUH ILVFDOH L SRWDOH
5322 %LOHWH GH WUDWDPHQW L RGLKQ
5323 7LFKHWH L ELOHWH GH FOWRULH
5328 Alte valori
ACREDITIVE
Acreditive
5411 Acreditive n lei
5412 $FUHGLWLYH vQ YDOXW
Avansuri de trezorerie
VIRAMENTE INTERNE
Viramente interne
PROVIZIOANE PENTRU DEPRECIEREA CONTURILOR DE TREZORERIE
3URYL]LRDQH SHQWUX GHSUHFLHUHD LQYHVWL LLORU ILQDQFLDUH OD VRFLHW L GLQ FDGUXO JUXSXOXL

Provizioane pentru deprecierea DF LXQLORU SURSULL

3URYL]LRDQH SHQWUX GHSUHFLHUHD DF LXQLORU
3URYL]LRDQH SHQWUX GHSUHFLHUHD REOLJD LXQLORU HPLVH L UVFXPSUDWH
3URYL]LRDQH SHQWUX GHSUHFLHUHD REOLJD LXQLORU
3URYL]LRDQH SHQWUX GHSUHFLHUHD DOWRU LQYHVWL LL ILQDQFLDUH L FUHDQ H DVLPLODWH

CLASA 6 - CONTURI DE CHELTUIELI

CHELTUIELI PRIVIND STOCURILE
601
Cheltuieli cu materiile prime
80

602
6021
6022
6023
6024
6025
6026
6028
603
604
605
606
607
608

Cheltuieli cu materialele consumabile

Cheltuieli cu materialele auxiliare
Cheltuieli privind combustibilul
Cheltuieli privind materialele pentru ambalat
Cheltuieli privind piesele de schimb
CheOWXLHOL SULYLQG VHPLQ HOH L PDWHULDOHOH GH SODQWDW
Cheltuieli privind furajele
Cheltuieli privind alte materiale consumabile
Cheltuieli privind materialele de natura obiectelor de inventar
Cheltuieli privind materialele nestocate
&KHOWXLHOL SULYLQG HQHUJLD L DSD
&KHOWXLHOL SULYLQG DQLPDOHOH L SVULOH
&KHOWXLHOL SULYLQG PUIXULOH

Cheltuieli privind ambalajele

61

&+(/78,(/, &8 /8&5

611
612
613
614

5,/( , 6(59,&,,/( (;(&87$7( '( 7(5

&KHOWXLHOL FX UHGHYHQ HOH ORFD LLOH GH JHVWLXQH L FKLULLOH

Cheltuieli cu primele de asigurare

&KHOWXLHOL FX VWXGLLOH L FHUFHWULOH

62

&+(/78,(/, &8 $/7( 6(59,&,, (;(&87$7( '( 7(5

621
622
623
624
625
626
627
628

Cheltuieli cu colaboratorii
&KHOWXLHOL GH SURWRFRO UHFODP L SXEOLFLWDWH
&KHOWXLHOL FX WUDQVSRUWXO GH EXQXUL L SHUVRQDO
&KHOWXLHOL FX GHSODVUL GHWDUL L WUDQVIHUUL
&KHOWXLHOL SRWDOH L WD[H GH WHOHFRPXQLFD LL
&KHOWXLHOL FX VHUYLFLLOH EDQFDUH L DVLPLODWH
$OWH FKHOWXLHOL FX VHUYLFLLOH H[HFXWDWH GH WHU L

CHELTUIE/,

 

&8 $/7( ,032=,7( 7$;( , 9

56

&KHOWXLHOL FX DOWH LPSR]LWH WD[H L YUVPLQWH DVLPLODWH

635
64

CHELTUIELI CU PERSONALUL
Cheltuieli cu salariile personalului

641
645

&KHOWXLHOL SULYLQG DVLJXUULOH L SURWHF LD VRFLDO

6451
6452
6453
6458
65

&RQWULEX LD XQLW LL OD DVLJXUULOH VRFLDOH

&RQWULEX LD XQLW LL SHQWUX DMXWRUXO GH RPDM
&RQWULEX LD DQJDMDWRUXOXL SHQWUX DVLJXUULOH VRFLDOH GH VQWDWH
$OWH FKHOWXLHOL SULYLQG DVLJXUULOH L SURWHF LD VRFLDO

ALTE CHELTUIELI DE EXPLOATARE

654
658

3LHUGHUL GLQ FUHDQ H L GHELWRUL GLYHUL

Alte cheltuieli de exploatare

6581 'HVSJXELUL DPHQ]L L SHQDOLW L
6582 'RQD LL L VXEYHQ LL DFRUGDWH
6583 &KHOWXLHOL SULYLQG DFWLYHOH FHGDWH L DOWH RSHUD LL GH FDSLWDO
6588 Alte cheltuieli de exploatare
CHELTUIELI FINANCIARE

663
664

3LHUGHUL GLQ FUHDQ H OHJDWH GH SDUWLFLSD LL

&KHOWXLHOL SULYLQG LQYHVWL LLOH ILQDQFLDUH FHGDWH

6641
6642
665
666
667

&KHOWXLHOL SULYLQG FRPLVLRDQHOH L RQRUDULLOH

63

66

&KHOWXLHOL FX vQWUH LQHUHD L UHSDUD LLOH

&KHOWXLHOL SULYLQG LPRELOL]ULOH ILQDQFLDUH FHGDWH

3LHUGHUL SULYLQG LQYHVWL LLOH ILQDQFLDUH SH WHUPen
&KHOWXLHOL GLQ GLIHUHQ H GH FXUV YDOXWDU

Cheltuieli privind dobnzile

Cheltuieli privind sconturile acordate
81

scurt cedate

0,17( $6,0,/$7(

668

Alte cheltuieli financiare

CHELTUIELI EXTRAORDINARE

67

&KHOWXLHOL SULYLQG FDODPLW LOH L DOWH HYHQLPHQWH H[WUDRUGLQDUH

671

68

&+(/78,(/, &8 $0257,=

681

&KHOWXLHOL GH H[SORDWDUH SULYLQG DPRUWL]ULOH L SURYL]ioanele

6811 &KHOWXLHOL GH H[SORDWDUH SULYLQG DPRUWL]DUHD LPRELOL]ULORU
6812 &KHOWXLHOL GH H[SORDWDUH SULYLQG SURYL]LRDQHOH SHQWUX ULVFXUL L FKHOWXLHOL
6813 Cheltuieli de exploatare privind provizioanele pentru deprecierea imobLOL]ULORU
6814 Cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
&KHOWXLHOL ILQDQFLDUH SULYLQG DPRUWL]ULOH L SURYL]LRDQHOH

686

69
691
698

70

5,/( , 3529,=,2$1(/(

6863 Cheltuieli financiare privind provizioanele pentru GHSUHFLHUHD LPRELOL]ULORU ILQDQFLDUH

6864 Cheltuieli financiare privind provizioanele pentru deprecierea activelor circulante
6868 &KHOWXLHOL ILQDQFLDUH SULYLQG DPRUWL]DUHD SULPHORU GH UDPEXUVDUH D REOLJD LXQLORU
CHELTUIELI &8 ,032=,78/ 3( 352),7 , $/7( ,032=,7(
Cheltuieli cu impozitul pe profit
Alte cheltuieli cu impozitele care nu apar n elementele de mai sus

CLASA 7 - CONTURI DE VENITURI

CIFRA DE AFACERI
701
Venituri din vnzarea produselor finite
702
Venituri din vnzarea semifabricatelor
703
Venituri din vnzarea produselor reziduale
704
9HQLWXUL GLQ OXFUUL H[HFXWDWH i servicii prestate
705
9HQLWXUL GLQ VWXGLL L FHUFHWUL
706
9HQLWXUL GLQ UHGHYHQ H ORFD LL GH JHVWLXQH L FKLULL
707
9HQLWXUL GLQ YkQ]DUHD PUIXULORU
708
Venituri din activiW L GLYHUVH

71

9$5,$

,$ 672&85,/25

711

9DULD LD VWRFXULORU

721
722

9HQLWXUL GLQ SURGXF LD GH LPRELOL]UL QHFRUSRUDOH

72

9(1,785, ',1 352'8&

,$ '( ,02%,/,=

5,

Venituri din SURGXF LD GH LPRELOL]UL FRUSRUDOH

74

9(1,785, ',1 68%9(1

741

,, '( (;3/2$7$5(

9HQLWXUL GLQ VXEYHQ LL GH H[SORDWDUH

7411
7417
75
754
758

9HQLWXUL GLQ VXEYHQ LL GH H[SORDWDUH DIHUHQWH FLIUHL GH DIDFHUL

Venituri din suEYHQ LL GH H[SORDWDUH DIHUHQWH DOWRU YHQLWXUL

ALTE VENITURI DIN EXPLOATARE
9HQLWXUL GLQ FUHDQ H UHDFWLYDWH L GHELWRUL GLYHUL

Alte venituri din exploatare

7581 9HQLWXUL GLQ GHVSJXELUL DPHQ]L L SHQDOLW L
7582 9HQLWXUL GLQ GRQD LL L VXEYHQ LL SULPLWH
7583 9HQLWXUL GLQ YkQ]DUHD DFWLYHORU L DOWH RSHUD LL GH FDSLWDO
7584 9HQLWXUL GLQ VXEYHQ LL SHQWUX LQYHVWL LL
7588 Alte venituri din exploatare
VENITURI FINANCIARE

76

9HQLWXUL GLQ LPRELOL]UL ILQDQFLDUH

761
7611
7612
7613
7614
7615
7616

9HQLWXUL GLQ WLWOXUL GH SDUWLFLSDUH GH LQXWH OD ILOLDOH GLQ FDGUXO JUXSXOXL

Venituri din titluri de participaUH GH LQXWH OD VRFLHW L GLQ DIDUD JUXSXOXL

9HQLWXUL GLQ WLWOXUL GH SDUWLFLSDUH GH LQXWH vQ vQWUHSULQGHUL DVRFLDWH GLQ FDGUXO JUXSXOXL
9HQLWXUL GLQ WLWOXUL GH SDUWLFLSDUH GH LQXWH vQ vQWUHSULQGHUL DVRFLDWH GLQ DIDUD JUXSXOXL

Venituri din titluri de participare strategice n cadrul grupului

Venituri din titluri de participare strategice n afara grupului
82

762
763
764

9HQLWXUL GLQ LQYHVWL LL ILQDQFLDUH SH WHUPHQ VFXUW

VenLWXUL GLQ FUHDQ H LPRELOL]DWH

9HQLWXUL GLQ LQYHVWL LL ILQDQFLDUH FHGDWH

7641
7642
765
766
767
768
77
771
78
781

786

9HQLWXUL GLQ LPRELOL]UL ILQDQFLDUH FHGDWH

&kWLJXUL GLQ LQYHVWL LL ILQDQFLDUH SH WHUPHQ VFXUW FHGDWH

VenituUL GLQ GLIHUHQ H GH FXUV YDOXWDU

Venituri din dobnzi
9HQLWXUL GLQ VFRQWXUL RE LQXWH

Alte venituri financiare

VENITURI EXTRAORDINARE
9HQLWXUL GLQ VXEYHQ LL SHQWUX HYHQLPHQWH H[WUDRUGLQDUH L DOWHOH VLPLODUH

VENITURI DIN PROVIZIOANE

Venituri din provizioane privind activitatea de exploatare
7812 Venituri din provizioane pentru ULVFXUL L FKHOWXLHOL
7813 9HQLWXUL GLQ SURYL]LRDQH SHQWUX GHSUHFLHUHD LPRELOL]ULORU
7814 Venituri din provizioane pentru deprecierea activelor circulante
Venituri financiare din provizioane
7863 Venituri diQ SURYL]LRDQH SHQWUX GHSUHFLHUHD LPRELOL]ULORU ILQDQFLDUH
7864 Venituri din provizioane pentru deprecierea activelor circulante

CLASA 8 - CONTURI SPECIALE

80

&21785, 1 $)$5$ %,/$1

801

802

803

804
89

Angajamente acordate

8/8,

8011 *LUXUL L JDUDQ LL DFRUGDWH

8018 Alte angajamente acordate
Angajamente primite
8021 *LUXUL L JDUDQ LL SULPLWH
8028 Alte angajamente primite
$OWH FRQWXUL vQ DIDUD ELODQ XOXL

8031 ,PRELOL]UL corporale luate cu chirie

8032 Valori materiale primite spre prelucrare sau reparare
8033 9DORUL PDWHULDOH SULPLWH vQ SVWUDUH VDX FXVWRGLH
8034 'HELWRUL VFRL GLQ DFWLY XUPUL L vQ FRQWLQXDUH
8036 5HGHYHQ H ORFD LL GH JHVWLXQH FKLULL L DOWH GDWRULL DVLPLODWH
8037 (IHFWH VFRQWDWH QHDMXQVH OD VFDGHQ 
8038 $OWH YDORUL vQ DIDUD ELODQ XOXL
8039 Stocuri de natura obiectelor de inventar
$PRUWL]DUHD DIHUHQW JUDGXOXL GH QHXWLOL]DUH D mijloacelor fixe
8045 $PRUWL]DUHD DIHUHQW JUDGXOXL GH QHXWLOL]DUH D PLMORDFHORU IL[H

%,/$1

891
892

%LODQ GH GHVFKLGHUH
%LODQ GH vQFKLGHUH

CLASA 9 - CONTURI DE GESTIUNE

90

'(&217

901
902
903
92

5, ,17(51(

'HFRQWUL LQWHUQH SULYLQG FKHOWXLHOLOH

'HFRQWUL LQWHUQH SULYLQG SURGXF LD RE LQXW
'HFRQWUL LQWHUQH SULYLQG GLIHUHQ HOH GH SUH

&21785, '( &$/&8/$

921
922
923
924
925

&KHOWXLHOLOH DFWLYLW LL GH ED]

931
933

&RVWXO SURGXF LHL RE LQXWH

93

,(

&KHOWXLHOLOH DFWLYLW LORU DX[LOLDUH

&KHOWXLHOL LQGLUHFWH GH SURGXF LH
&KHOWXLHOL JHQHUDOH GH DGPLQLVWUD LH

Cheltuieli de desfacere

&2678/ 352'8&

,(,

&RVWXO SURGXF LHL vQ FXUV GH H[HFX LH

83

BI%/,2*5$),(6(/(&7,9
1.
2.
3.
4.
5.
6.
7.
8.
9.

%UEFLRUX9
LFROHFWLYXO
Capron, M.
Epuran M.
%EL 9
Epuran, M.,
LFROHFWLYXO
Evian I.
Demetrescu C.
G.
)HOHDJ1
,RQDFX'
+ROW*KL
&UXQWX&W
Pntea, P.

12.

Paciolo Luca
Paliu Popa, L.,
Ecobici, N.
Paliu Popa, L.

13.

Paliu Popa, L.

14.
15.

Pop, Al.
Ristea, M.

16.
17.

Ristea, M.,
LFROHFWLYXO
Staicu, C.

18.

7UDF0

19.
20.

xxx
xxx

10.
11.

QGUXPDU GH OXFUUL SUDFWLFH OD FRQWDELOLWDWHD vQWUHSULQGHULL (GLWXUD

8QLYHUVLW LLGLQ&UDLRYD&UDLRYD
&RQWDELOLWDWHDvQSHUVSHFWLY(GLWXUD+XPDQLWDV%XFXUHWL
%D]HOHFRQWDELOLW LL(GLWXUDGH9HVW7LPLRDUD
&RQWDELOLWDWHD ILQDQFLDU vQ QRXO VLVWHPFRQWDELOYRO,L,,(GLWXUDGH
9HVW7LPLRDUD
&RQWDELOLWDWHGXEO%XFXUHWL
,VWRULDFRQWDELOLW LL(GLWXUDWLLQ LILF%XFXUHWL
&RQWDELOLWDWHD ILQDQFLDU YRO  (GLWXUD(FRQRPLF%XFXUHWL
1993
&RQWDELOLWDWHJHQHUDO(GLWXUD+HUPHV98
0DQDJHPHQWXO FRQWDELOLW LL URPkQHWL YRO , L YRO ,, (GLWXUD
,QWHOFUHGR'HYDL
7UDWDWGHFRQWDELOLWDWHvQSDUWLGGXEO(GLWXUD-XQLPHD,DL
Contabilitate financLDU Ghid practic, Editura Spirit Romnesc,
Craiova, 2000
&RQWDELOLWDWHD ILQDQFLDU DUPRQL]DW YRO , (GLWXUD 6SLULW 5RPkQHVF
Craiova, 2002
&RQWDELOLWDWHD ILQDQFLDU DUPRQL]DW YRO ,, (GLWXUD 6SLULW 5RPkQHVF
Craiova, 2003
&RQWDELOLWDWHFRPSDUDWLDSURIXQGDW(GLWXUD,QWHOFUHGR'HYD
&RQWDELOLWDWHD VRFLHW LORU FRPHUFLDOH YRO , (GLWXUD &(&&$5
%XFXUHWL
&RQWDELOLWDWHD VRFLHW ilor comerciale, vol. II, Editura C.E.C.C.A.R.,
%XFXUHWL
&RQWDELOLWDWH ILQDQFLDU DUPRQL]DW FX GLUHFWLYHOH HXURSHQH (GLWXUD
&(&&$5%XFXUHWL
&RQWDELOLWDWHD WUDQ]DF LLORU FRPHUFLDOH (GLWXUD (FRQRPLF %XFXUHWL
1995
/HJHDFRQWDELOLW LLQUPRGLILFDWLUHSXEOLFDW
5HJOHPHQWULOHvQYLJRDUHGHQDWXUFRQWDELOLILVFDOSkQODGDWDGH
01 august 2005

84

CUPRINS



.........
LL ...........

3
3

1.1.1. Mijloacele economice .........

1.1.2. Sursele economice ..............

3
8

1.1.3. Procesele economice ...................

1.2. Contabilitatea-GHILQLUH L VIHU GH DSOLFDUH .............

10
11

 2%,(&78/ , 0(72'$ &217$%,/,7

 2ELHFWXO FRQWDELOLW

1.3. 1R

,,

... 11
LL ..
13

LXQL JHQHUDOH SULYLQG PHWRGD FRQWDELOLW

 3URFHGHHOH PHWRGHL FRQWDELOLW

LL

 ......
 ...................................

 3ULQFLSLLOH FRQWDELOH GH ED]

2. CONTUL-352&('(8 0(72',& $/ &217$%,/,7 ,,

2 1R LXQHD QHFHVLWDWHD L IRUPHOH GH SUH]HQWDUH DOH FRQWXOXL ...................................
 6WUXFWXUD L IXQF LLOH FRQWXOXL ................................
2.3. Clasificarea conturilor ...................................................
 5HJXOLOH GH IXQF LRQDUH D FRQWXULORU ........
 'XEOD vQUHJLVWUDUH L FRUHVSRQGHQ D FRQWXULORU ......
 $QDOL]D FRQWDELO DUWLFROXO L IRUPXOD FRQWDELO ....
 1RUPDUHD FRQWDELOLW LL L SODQXO GH FRQWXUL ........................
 &RQWXULOH VLQWHWLFH L DQDOLWLFH ...............
 '2&80(17$,$ &$ 352&('(8 $/ 0(72'(, &217$%,/,7,, ......
3.1. Documentele contabile-QR LXQH LPSRUWDQ  L FRQ LQXW .....
3.2. Clasificarea documentelor .........................
3.3. Registrele de contabilitate .............................
3.4. Formele de contabilitate ....
4 %$/$1$ '( 9(5,),&$5(-P52&('(8 $/ 0(72'(, &217$%,/,7,,
 1R LXQHD LPSRUWDQ D L IXQF LLOH EDODQ HL GH YHULILFDUH .........
 &ODVLILFDUHD EDODQ HORU GH YHULILFDUH .....
 QWRFPLUHD EDODQ HORU GH YHULILFDUH ...........................
 ,GHQWLILFDUHD HURULORU GH vQUHJLVWUDUH FRQWDELO FX DMXWRUXO EDODQ HORU GH YHULILFDUH ..
5 %,/$18/ &217$%,/ ..............................................................
 %LODQ Xl contabil-QR LXQH VWUXFWXU IXQF LL ..........................
 7LSXUL GH PRGLILFUL SULYLQG DFWLYXO L SDVLYXO ..
6. EVALUAREA PATRIMONIULUI ......................................
 1R LXQHD L QHFHVLWDWHD HYDOXULL SDWULPRQLXOXL .....
6.2. Reguli generale de evaluare a patrimoniului ........
 5()/(&7$5($ 1 &217$%,/,7$7( $ 35,1&,3$/(/25 23(5$,, (&2120,&( .
7.1. Contabilitatea principaleloU RSHUD LL HFRQRPLFH OHJDWH GH FRQVWLWXLUHD XQLW LORU
patrimoniale ............
 &RQWDELOLWDWHD SULQFLSDOHORU RSHUD LL HFRQRPLFH OHJDWH GH DFWLYHOH LPRELOL]DWH
7.3. Contabilitatea principaOHORU RSHUD LL HFRQRPLFH OHJDWH GH VWRFXUL ......................
 &RQWDELOLWDWHD SULQFLSDOHORU RSHUD LL HFRQRPLFH OHJDWH GH FUHDQ H L GDWRULL........

16
18
18
21
23
25
28
31
34
36
39
39
41
42
45
46
46
47
51
51
53
53
55
59
59
59
62

62
64
68
70
 &RQWDELOLWDWHD FUHDQ HORU  70
7.4.2. Contabilitatea datoriilor .... 72
ANEXE ....... 75
85

BIBLIOGRAFIE ... 84
CUPRINS 85

86