During the month next operations occurred:

№ Content of economic operation Amount, Dt Ct

lei
1 Received debts from clients on bank account 7000 242 221

2 Increase of reserve capital from retained earnings of previous 4000 332 321
years

3 Purchased raw materials from supplier, without immediate 12000 211 521
payment

4 Paid debts to state budget from bank account 6000 534 242

5 Withdrawn money from bank account into cash 1000 241 242

6 Received a budget receivable, regarding income tax paid in 5000 242 225
advance into current account

7 Received a long term loan in foreign currency 120000 243 412

Initial Balance Sheet

Assets Amount, Owner’s Equity+Liabilities Amount, lei
lei
1 current accounts in national currency 1. 18000 1 share capital 1.27000
2 raw materials 2. 7000 2 retained earnings of previous years 2. 8000
3 intangible assets 3. 4300 3 debts towards state budget 3. 6200
4 amortization of intangible assets 4. 1800 4 accounts payable 4. 5800
5 accounts receivables 5. 9500
6 fixed assets 6. 10000
Total Assets: 47000 Total Liabilities: 47000

Final Balance Sheet

Assets Amount, lei Owner’s Equity+Liabilities Amount, lei
1 242 23000 1 311 27000
2 211 19000 2 332 4000
3 112 4300 3 534 200
4 113 (1800) 4 521 17800
5 221 2500 5 321 4000
6 123 10000 6 412 120000
7 241 1000
8  225 (5000)
9 243 120000

Total Assets: 173000 Total Liabilities: 173000