Registrul-Jurnal

Nr. Crt D C SD SC Analiza ec.

A. % = 891 735.000 129 A,+,D 20.000
129 „Bilant de 20.000 2111 A,+,D 10.000
2111 deschidere” 10.000 212 A,+,D 70.000
212 70.000 213 A,+,D 120.000
213 120.000 214 A,+,D 60.000
214 60.000 302 A,+,D 7.000
302 7.000 303 A,+,D 9.000
303 9.000 371 A,+,D 300.000
371 300.000 381 A,+,D 15.000
381 15.000 4111 A,+,D 50.000
4111 50.000 461 A,+,D 3.000
461 3.000 5121 A,+,D 70.000
5121 70.000 5311 A,+,D 1.000
5311 1.000

Se inregistreza descompunerea activului in

conturi

B. 891 = % 735.000 470.000 1012 P,+,C 470.000

„Bilant de 1012 5.000 104 P,+,C 5.000
deschidere” 104 30.000 1061 P,+,C 30.000
1061 60.000 121 P,+,C 60.000
121 5.000 2812 P,+,C 5.000
2812 7.000 2813 P,+,C 7.000
2813 3.000 2814 P,+,C 3.000
2814 50.000 401 P,+,C 50.000
401 30.000 404 P,+,C 30.000
404 10.000 421 P,+,C 40.000
421 10.000 431 P,+,C 10.000
431 5.000 436 P,+,C 5.000
436 20.000 491 P,+,C 20.000
491 705.000 705.000

Se inregistreza descompunerea pasivului in

conturi

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2. =
Nr. Crt D C SD SC Analiza ec.

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Nr. Crt D C SD SC Analiza ec.

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Cerinte: In functie de simbolul conturilor in ordine cronologica elaborați registru cartea mare
pentru fiecare cont in parte.
Clasa 1:
Clasa 2:
Clasa 3:
Clasa 4:
Clasa 5:
Clasa 6:
Clasa 7:

Registrul Cartea – Mare

D C D C
Sic

Rd = Rc = Rd= Rc =

TSD = TSC= TSD= TSC=

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D C D C
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Rd = Rc = Rd= Rc =

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D C D C
Sic

Rd = Rc = Rd= Rc =

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Sic

Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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Sic

Rd = Rc = Rd= Rc =

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D C D C
Sic

Rd = Rc = Rd= Rc =

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D C D C
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Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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D C D C
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Rd = Rc = Rd= Rc =

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Sic

Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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Sic

Rd = Rc = Rd= Rc =

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Rd = Rc = Rd= Rc =

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