Registrul-Jurnal

Nr. Crt D C SD SC Analiza ec.

A. % = 891 110 000 201 A, +, D 4000
201 „Bilant de 4000 2111 A, +, D 15000
2111 deschidere” 15000 2133 A, +, D 1000
2133 1000 214 A, +, D 2000
214 2000 301 A, +, D 7000
301 7000 302 A, +, D 1000
302 1000 303 A, +, D 10000
303 10000 345 A, +, D 20000
345 20000 371 A, +, D 15000
371 15000 4111 A, +, D 7000
4111 7000 413 A, +, D 4000
413 4000 456 A, +, D 4200
456 4200 5121 A, +, D 3600
5121 3600 5124 A, +, D 10000
5124 10000 5311 A, +, D 2500
5311 2500 5314 A, +, D 1200
5314 1200 542 A, +, D 2500
542 2500

Se inregistreza descompunerea activului in

conturi

B. 891 = % 110 000 1011 P,+, C 3000

„Bilant de 1011 3000 1012 P,+, C 25000
deschidere” 1012 25000 106 P,+, C 5000
106 5000 121 P,+, C 17000
121 17000 1621 P,+, C 18000
1621 18000 1682 P,+, C 5759
1682 5759 280 P,+, C 600
280 600 281 P,+, C 6000
281 6000 401 P,+, C 18000
401 18000 404 P,+, C 3000
404 3000 405 P,+, C 3500
405 3500 419 P,+, C 2720
419 2720 421 P,+, C 800
421 800 426 P,+, C 1480
426 1480 4281 P,+, C 1500
4281 1500 4423 P,+, C 1600
4423 1600 462 P,+, C 1500
462 1500

Se inregistreza descompunerea pasivului in

conturi

1. 104 = 106 700 700 106 P, +, C 700 lei

104 P, -, D 700 lei
Incorporarea la rezerve a primelor de capital EB: A = P + X – X
EC: - P = + P
2.a = 401 3024 A, +, D 100 lei
3028 A, +, D 50 lei
303 A, +, D 850 lei
371 A, +, D 3000 lei
4426 A, +, D 760
401 P, +, C 4.760
EB: A+X = P + X
 Achizitie active circulante materiale (ps, mc, EC: +A = +P
ob, mf)
(100+50+850+3000) * 19%= 4000 *19% = 760
(4000+760) = 4.760

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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

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