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Elaborat de Bazilevici Elizaveta, eleva gr. FP1308
Contabilizarea operaiunilor:
1.) Procurarea
a. Nata SRL
Dt 217 hc - 0,5*100 = 50 lei
Dt 217 pix - 5*300 = 1500 lei
Dt 217 caiete - 10*100 = 1000 lei
Dt 534.4 - 10+300+200 = 510
Ct 242 - 3060
b. LVP SRL
Dt 217 creioane 3*500 = 1500
Dt 217 carioci 12*100 = 1200
Dt 217 markeri 30*20 = 600
Dt 534.4 300+240+120 = 660
Ct 242 - 3960
c. Savox SRL
Dt 217 calculatoare 120*8 = 960
Dt 217 stickere 9*100 = 900
Dt 217 rigle 10*30 = 300
Dt 534.4 192+180+60 = 432
Ct 242 - 2592
2) Adaos comercial 20 %
a. hrtie colorat = 0,5*20% = 0,1
valoarea mrfii = 0,5+0,1=0,6
pre = 0,6*20%+0,6 = 0,72
b. pix = 5*20% = 1
val.m = 5+1=6
pre = 6*20%+6=7,2
c. caiete = 10*20% = 2
val.m.= 10+2=12
pre = 12*20%+12 = 14,4
2
Elaborat de Bazilevici Elizaveta, eleva gr.FP1308
f. markeri = 30*20% = 6
val.m.= 36
pre = 43,2
g. calculatoare = 120*20% = 24
val.m. = 144
pre = 172,8
h. stickere = 9*20% = 18
val.m. = 27
pre = 32,4
i. rigle = 10*20% = 2
val.m. = 12
pre = 14,4
3
Elaborat de Bazilevici Elizaveta, eleva gr.FP1308
MilSRL
Dt711 - 1836
Ct217 120*6,8 - 816
Ct217 9*85 - 765
Ct 217 10*25,5 255
Dt 831 - 561
Ct 217 255 (0,6*425)
Ct 217 204 (2,4*85)
Ct 217 102(6*17)
Dt 831 1744,2
Ct 217 163,2 (24*6,8)
Ct 217 1530 (18*85)
Ct 217 51 (2*25,5)
5) Reflectarea venitului
Dt 242 11 456,64
Ct 611 9547,2
Ct 534.4 1909,44
0,72*85+7,2*255+14,4*85+4,32*425+17,28*85+43,2*17+172,8*6,8+32,4*85+14,4*25,5 =
=61,2+1836+1224+1836+1468,8+734,4+1175,04+2754+367,2 = 11 456,64 (Dt 242)
7)
Dt 534 Ct
Si=0
1602 1909,44
Sf= 307,44