UNIVERSITATEA STEFAN CEL MARE SUCEAVA

FACULTATEA DE STIINTE ECONOMICE SI ADMINISTRATIE PUBLICA

SPECIALIZAREA

PROIECT CONTABILITATE FINANCIARA

PROFESOR COORDONATOR:

ELEV:
 Firma SC MODEMSRL este o societate cu raspundere limitata si isi desfasoara
activitatea in conformitate cu legile si reglementarile din Romania.
Cod CAEN 477 comert cu amanuntul in magazine specializate (in cazul nostrum
pantofi).
Firma are doi asociati , iar cifra de afaceri este de peste 5 000 000 lei/an.
SCMODEMSRL este platitoare de TVA (24%) si impozit pe profit (16%), iar
adaosul commercial pe care il practica este de 25%.
Bilantul initial al SC MODEMSRL este prezentat astfel:

BILANT INITIAL

ACTIV PASIV

NR SIMBOL DENUMIRE SUME NR SIMBOL DENUMIRE SUME

CRT ELEMENT CRT ELEMENT
1 203 Chelt. De 7000 1 1012 Capital 100000
dezvoltare subscris
 varsat

2 205 Concesiuni, 3500 2 1042 Prime de 1500

brevete aport
,licente
3 212 constructii 15000 3 106 Reserve leg 700
4 2131 Echip. 15000 4 117 Rez reportat 8000
tehnologice
5 2133 Mijl. De 10000 5 121 Profit 50000
transport
6 267 Creante 10000 6 1621 Cred 10000
imobilizate bancare pe tl
7 302 Mat 4500 7 1661 Datorii fata 10000
consumabile de ent afil
8 3021 Mat 6000 8 2813 Amort mijl 2000
auxiliare de trans
9 327 Marf in curs 7000 9 378 Dif de prt 1000
de aprov la mf
10 357 Marf aflate 5000 10 401 Furnizori 2000
la terti
11 371 Marfuri 36000 11 403 Ef de platit 3150
12 409 Furnizori 1000 12 404 Furniz de 1500
debitori imob
13 4111 Clienti 1500 13 419 Clienti 3000
creditori
14 413 Efecte de 1000 14 421 Personal sal 7000
primit datorate
15 425 Avansuri 9500 15 4411 Impozit pe 8000
accord pers profit
16 4424 TVA de 3000 16 4428 TVA 5000
recuperat neexigibila
17 456 Decontari cu 25000 17 444 Impozit pe 1120
asociatii venitde nat
18 461 Debitori 7000 18 462 Creditori 300
diversi diversi
19 471 Chelt inreg 5000 19 472 Venit inreg 10000
in avans in avans
20 5112 Cecuri de 100 20 5191 Credite 96300
incasat bancare pe ts
21 5121 Conturi la 143000
banci in lei
22 5124 Conturi la 100
banci in
valuta
 23 5311 Casa in lei 1000
24 5328 Alte valori 270

25 542 Avansuri de 100

trezorerie

TOTAL ACTIV 316570 TOTAL PASIV 316570

Unitatea : SCMODEMSRL ___________________

REGISTRUL-JURNAL
Nr. pagin? __ 1___

Nr. Data Documentul Explica ?ii Simbol conturi Sume

crt. nreg. (felul, nr., data) Debitoare Creditoare Debitoare Creditoare
0. 1. 2. 3. 4. 5. 6. 7.
1 02.04 NOTA DE Majorarea capitalului 1042 1012 1500 150 0
CONTAB prin incorporarea
primelor de fuziune
2 03.04 Registru de Aport la capital sub 456 25000
casa forma de marfuri si %
numerar
371 5000
5311 20000
3 05.04 Nota de Scoaterea din evidenta 2813 2131 2000 2000
contabilitate a unui echipament
tehnologic
4 08.04 Extras d e cont Incasarea unui credit 5121 1621 30000 30000
pe termen lung
5 10.04 Factura fiscala Se achizitioneaza un % 404 24800
mijloc de transport
2133 20000
4426 4800
6 11.04 Ordin de plata Se achita datoria fata 401 5121 5950 5950
de furnizori
7 14.04 Lista de avans Plata chenzinei I 425 5311 1000 1000
chenzinal
8 15.04 Stat de salarii Se inregistreaza 641 421 50000 50000
salariile brute
9 15.04 Stat de salarii Se inregistreaza 421 % 17250
retinerile din salariu
4312 5250
437 2 250
4314 2750
444 8000
427 1000

ntocmit: _______ BUDA ________________ Verificat: _ Pop ovici ____________________

14 -1-1
Unitatea: SC MODEM SRL ___________________

REGISTRU L-JURNA L
Nr. pagin? __
2___
Nr. Data Documentul Explica?ii Simbol conturi Sume
crt. nreg. (felul, nr., data) Debitoare Creditoare Debitoare Creditoare
0. 1. 2. 3. 4. 5. 6. 7.
10 15.04 Stat de salarii CAS ul angajatorului 6451 4311 10400 10400

11 15.04 Stat de salarii Contributia LA FONDUL 6452 4371 250 250

DE SOMAJ

12 15.04 Stat de salarii CASSul angajatorului 6453 4313 2600 2600

13 15.04 Stat de salarii Contributia 6453 4317 425 425
angajatorului pt
concedii si indemnizatii
14 15.04 Stat de salarii Contributiaangajatorul 6458 4315 75 75
ui pt acc de munca
spoil prof
15 15.04 Stat de salarii Contributia 6458 4381 125 125
angajatorului la fondul
de garantie a creantel
16 15.04 Stat de salarii Commission datorat 622 4281 375 375
ITM
17 15.04 Extras de cont Se inreg plata salariilor 421 5121 32750 32750
18 15.04 Extras de cont Inregistrarea
viramentelor la bugetul% 5121 31500
4312 5250
4372 250
4314 2750
444 8000
427 1000
4311 10400
4371 250
4313 2600
4317 75425
4315
4381 125

De reportat 236000 236000

ntocmit: _______
Buda ________________ Verificat:
Popo_ vici____________________
14-1-1
Unitatea: SCMODEMSRL ___________________

REGISTRUL-JURNAL
Nr. pagin? __3___

Nr. Data Documentul Explica?ii Simbol conturi Sume

crt. nreg. (felul, nr., data) Debitoare Creditoare Debitoare Creditoare
0. 1. 2. 3. 4. 5. 236000 236000
19 20.04 Factura fiscala Achizitie mat de nat ob 401 6200
de inventar %

303 5000
4426 1200

20 22.04 Factura fiscala Aprovizionare cu % 401 4464

marfuri(pantofi)
371 3600
4426 864

21 22.04 Nota de Receptia marfurilor 371 % 1980

receptie si 378 900
const de difere 4428 1080
22 25.04 Factura fiscala Inregistrarea vanzare 5311 % 30000
marfa(pantofi)
707 24193.55

4427 5806.45
23 30.04 Nota de Descarcarea gestiunii % 371 30000
contabilitate de marfuri
607 24562.75
378 4357.25
4428 1080

De reportat 308644 308644

ntocmit: _______
Buda ________________ Verificat:Popovici
_ ____________________
14-1-1
 ANEXA NR .1 PENTRU LUNA APRILIE

OP. ECON. NR. 9

CAS= 50000* 10.5%= 5250
Contributia la fond somaj = 50000* 0.5% =250
CASS =50000* 5.5% =2750
Impozit pe salarii = 50000* 16% =8000
Alte retineri 1000
OP. NR 10
CAS =50000 * 20.8% =10400
OP NR. 11
Somaj = 50000* 0.5% =250
OP NR 13
Pentru concedii si indemnizatii = 50000*0.85% =425
*OP NR 14
Pentru accidente de munca si boli profesionale = 50000*0.15% =75
*OP NR 15
Contributia la fondul de garantare a creantelor de salarizare 50000* 0.25% =125
*OP NR 16
Comision datorat 50000*0.75% =375
*OP NR 12
CASS 50000*5.2% =2600
*OP NR 21
PVA = PC AC +TVAn
AC = PC *AC% =3600* 25% =900
PVA = 3600+900+1080 =5580
TVAn =(PC+AC) *24% = (3600+900)* 24% =1080
*OP NR 22
TVAc =30000*24/124 =5806.45
*OP NR 23
K378 = Si378+Rc378/(Si371-Si4428)+(Rd371-Rc4428) = 1900/10500 = 0.1801
K378*Rc707 = 0.1801*24193.55 = 4357.25
_______________________________________________________________________
_______
| Unitatea | | Nr. | Data
| ___SCMODEMSRL _
NOT? DE CONTABILITATE | document |____________________|
| ________ | | 1 | Ziua | Luna | Anul |
|__________|___________________________________|__________|__ 02___|_04___2015
|Nr. | Explica?ii | Simbolul conturilor | Suma
|cr t.|
| |____________________________|
| | | | Debitor | Creditor | 1500
|
|____|_______________________|_1042_____________|_1012____________|_____________
__MAJORAREA CAPITALULUI____|__________|_____________|____________________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|______________|_____________|____________________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
| ntocmit, | Verificat, | TOTAL | |
|_____________________|_____________________| | 1500
|Buda
|_____________________|_____________________|_____________|____________
________| 14 -6-2A X6 t2
14 -6-2/aA A4 t2

(verso)
_________________________________________________________ _____________________
|Nr. | E xplica?ii | Simbolul conturilor | Suma |
|crt.| |____________________________|
| | | Debitor | Creditor |
|____|_______________________|______________|_____________|____________________|
|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|___________ ___|_____________|____________________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|______________|_________ ____|____________________|
________|
| ntocmit, | Verificat, | TOTAL |
|
|_____________________|_____________________| |
|__ BUDA
| __________ _POPOVICI__________|_____________|________ ____________|
SCMODEMSRL
__________________________
................ | Data | Contul
| (Unitatea) |______________| casa
| REGISTRU DE CAS? |Ziua|Luna|Anul| |

________________ _____________________________|03__|04__|15__|5311_______|
|____|____|____|___________|
| Nr. | Nr. act | Nr. | Explica?ii | ncas?ri | Pl??i | Simbo l cont |
| crt. | cas? | anex? | | | |
corespondent |
|______|_________|_______|____________|__________|_______|_____________
__|
| Report/Sold ziua precedent? | | |
|__________________1000_______________|__________|_______|_______________|
|
|___1__|_________|_______|APORT LA____|_25000____|_______|_______________|
|______|_________|_______|_ CAPITAL____|__________|_______|_______________|
|______|_________|_______|____________|__________|__ _____|_______________|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________| __________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|____________ ___|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
| De reportat pagina/TOTAL | | | X
|____________________ 26000____________|__________|_______|_______________|
|
| CASIER, BUDA COMPARTIMENT FINANCIAR-CONTABIL
|__________________________________________ ANDREEVICI____________________|
14-4-7A A4
_______________________________________________________________________
_______
| Unitatea | | Nr. | Data
| ___SCMODEMSRL _
NOT? DE CONTABILITATE | document |____________________|
| ________ | | 2 | Ziua | Luna | Anul |
|__________|___________________________________|__________|__ 05___|_04___2015
|Nr. | Explica?ii | Simbolul conturilor | Suma
|cr t.|
| |____________________________|
| | | | Deb itor | Creditor | 2000 |
|____|_______________________|______________|_ ____________|_____________
_1___|DESCARCAREA GESTIU NII__|_2813_________|2131
|____|DE ECHIP TEHNOLOGICE _|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________
|____|_______________________|______________|_____________|_________ ___________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
| ntocmit, | Verificat, | TOTAL |
|
|_____________________|_____________________| | 2000
|BUDA
|_____________________|_____________________|_____________|____________
________| 14 -6-2A X6 t2
14 -6-2/aA A4 t2

(verso)
|Nr. | E xplica?ii | Simbolul conturilor | Suma
_______________________________________________________________________ |
_______
|crt.| |____________________________|
| | | Debitor | Creditor |
|____|_______________________|______________|_____________|____________________|
|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|___________ ___|_____________|____________________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_________ ____|____________________|
| ntocmit, | Verificat, | TOTAL |
|_____________________|_____________________|
| | 2000
|__ BUDA __________ _POPOVICI__________|_____________|___________ _________|
 FACTURA
Furnizor ..SC VIKY SRL...........
Cumparator........SC MODEMSRL.
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social............50000 Cod IBAN.RO87BRD043540012.
Nr. Facturii................1............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)...10.04.2015.......
Banca..............................BRD.........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 MIJLOC DE BUC 1 20000 20000 4800

TRANSPORT

Semnatura Total de plata 24800

de primire (col. 5+col.6)
SOLOVAST
RU
........SCMODEMSRL .
(Unitatea)
........................
(sec?ia, serviciul etc.)

LIST? DE AVANS CHENZINAL

pe luna .APRILIE.. anul .2015..
______________________________________________ ______________________
| Nr. | Numele ?i | Marca | Salariul | Timp efectiv | Avans de |
| crt. | prenumele | | de baz? |___________________| plat? |
| | | | pe lun? | Lucrat | Concediu | |
| | | | | | medical | |
|______|___________|_______|__________|________|__________|__________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 |
|______|___________|_______|__________|________|__________|____ ______|
|_1____|DAN PAUL GESTIONAR 2000 160 1000
|__________|________|________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|___ _____|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|______ _____|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|_________ _|__________|
|______|___________|_______|__________|________|__________|__________|
14 -5-1/d A4

Conduc?torul unit??ii, Conduc?torul compartimentului ntocmit,

BUDA financiar-contabil,
AMARIEI POPOVICI
SCMODEMSRL
(Unitatea)
STAT DE SALARII
..SUCEAVA.. pe luna .APRILIE. anul ..2015.
(secia,
serviciul etc.)

Semnificaia coloanelor din tabelul de mai jos este urmtoarea:

A - de ncadrare
B - Efectiv n acord
C - Dup norm
D - Ore regie sau zile lucrate
E - Suplimentare
F - De noapte
G - Ore suplimentare
H - Ore de noapte
I - Vechime nentrerupt
J - Condiii deosebite
______________________________________________________________________________
|Nr. | NUMELE | Marca |Salariul|Vechime| | Timp | din | Timp nelucrat:
|crt.| I |(funcia)|de baz | n | | lucrat | care: |(ore sau zile):
| |PRENUMELE|sau numr|(pe or,| munc | |(ore sau | | :
| | |matricol | zi, | % | | zile) | | :
| | | | lun) | | | | | :
| | | |________| | |_________|________|______________:
| | | | A | | | | B | C| D| E| | F|ntreruperi| :
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7 | 8| 9|10|11|12| 13 |14:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|_1__|DAN PAUL_|GESTIONAR|3333|___|___3 __|__|162|__|__|__|__|__|_______15__|__:
|_2__|_ION ION_|_CONTABIL|3333|___|___5 __|__|163|__|__|__|__|__|_______13__|__:
|_3__|ALBU ION_|VANZATOR_|3333|___|___7 __|__|162|__|__|__|__|__|_______14__|__:
|_4__|COP IONEL|ADMINISTR|3333|___|___6 __|__|162|__|__|__|__|__|_______13__|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
______________________________________________________________________________
:Salariul| CALCULUL SUMELOR |
:de baz |_____________________________________________________________________|
: pentru | Ore | Ore | | | SPORURI |Indemnizaie|ntreruperi| Adaos |
: timpul |dup | regie | | |______________|de concediu | | pentru |
:efectiv |norm| sau | | | | | | | | | |depirea|
: lucrat | | zile | | | | | | | | | |sarcini- |
:n regim| |lucrate| | | | G| H| I| J| | | lor |
: normal | | | | | | | | | | | | |
:de lucru| | | | | | | | | | | | |
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
: 15 | 16 | 17 |18|19|20|21|22|23|24| 25 | 26 | 27 |
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:__3333__|_90__|__25 __|__|__|__|__|__|__|__|__12________|____-______|___10____|
:__3333__|_95__|__22 __|__|__|__|__|__|__|__|__13________|____-______|____-____|
:_3333___|105__|__23___|__|__|__|__|__|__|__|__15 _______|____-______|____-____|
:__3333__|130__|__22___|__|__|__|__|__|__|__|__21________|____-______|____-____|
:________|_____|_______|__|__|__|__|__|__|__|____________|____-______|_________|
__________________ __________________________________________________________
| Unitatea creditoare Nr. de nregistrare ...1.. din 15.04.10 |
| Banca romana de dezvoltare C?tre SCMODEMSRL |
| Cod fiscal 1352 0690 ....................................... |
| Nr. ord. reg. com./anJ33/400/1990 |
| Localitatea ..SUCEAVA STR PACII |
| Jude?ul ...SUCEAVA ........... |
| Cont ..RO43BRDE034540017180001 . |
| Banca ....BRD .................. |
| |
| EXTRAS DE CONT
|
| Conform dispozi?iilor n vigoare, v? n?tiin??m c?, n eviden?ele
| contabile,
noastre | la data de 15.04.15, unitatea dvs. figureaz? cu urm?toarele |
| debite 32750 +31500 .............................................. |
|______________________________________________________________________________|
| Documentul | Explica?ii | Suma
| (felul, num?rul ?i data) | |
|_________________________ _|________________________|__________________________|
|
|___________________ _______|INREGISTREAZA PLATA SALA|_______32750______________|
|__________________________|_RIILOR |__________________________|
|__________________________|INREG VIRAMENTE LA BUG _|________31500_____________ |
|___________________ _______|STATULUI SI LA BUG ASIG |__________________________|
|__________________________|SOCIALE________________ _|__________________________|
|__________________________|________________________ |__________________________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|____________ ______________|
|__________________________|________________________|__________________
________| 14 -6-3 A5 t2

)
(verso
|
_______________________________________________________________________
|
_______
n termen de 5 zile de la primire urmeaz? s? ne restitui?i acest
extras
| confirmat| pentru suma acceptat?, iar n caz de refuz total sau par?ial s? |
| anexa?i nota explicativ? cuprinznd obiec?iile dvs. Prezentul extras
de?ine
| contloc
| de conciliere conform procedurii arbitrale.
| |
| DIRECTOR, Conduc?torul compartimentului
| L.S. .ALINA CORBEA. financiar-contabil, |
| ...........AMARIEI..... |
|
| Unitatea debitoare Nr. de nregistrare ....1... din 15.04.15 |
_______________________________________________________________________
_____
| .SCMODEMSRL...
| C?tre ...........BRD...................... |
| ..................
..........................................
| .................. |
.......................................... |
| |
| Confirm?m prezentul extras de con t pentru suma de .....64250 ......... lei, |
| pentru achitarea c?reia (se va completa dup? caz):
| a) am depus la banc? ordinul de plat? nr. .......... din . |
................
| b) am depus la Oficiul Po?tal nr. .... mandatul po?tal nr. .....
din Obiec?iile
| ..... | noastre privind sumele din prezentul extras de cont sunt
| cuprinse n nota explicativ? anexat?.
| |
| DIRECTOR, Conduc?t orul compartimentului
. BUDA MIHAELA financiar-contabil AILENEI ION |
 FACTURA
Furnizor .. SC VIKY SRL...........
Cumparator ........SC MODEMSRL .
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social... .........50000 Cod IBAN.RO87BRD043540012 .
Nr. Facturii............ ....2............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)...20.04.2015.......
Banca..............................BRD .........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 MATERIALE BUC 100 50 5000 1200

DE NATURA
OBIECTELOR
DE INVENTAR

Semnatura Total de plata 6200

de primire (col. 5+col.6)

BUDA
 FACTURA
Furnizor ..SC VIKY SRL...........
Cumparator........SC MODEMSRL.
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social............50000 Cod IBAN.RO87BRD043540012.
Nr. Facturii................3............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)...22.04.2015.......
Banca..............................BRD.........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 PANTOFI BAX 10 360 3600 864

Semnatura Total de plata 4464

de primire (col. 5+col.6)
BUDA
_______________________________________________________________________
_______
| Unitatea
| ...SCMODEMSRL..... |
| NOT? DE RECEP?IE ?I CONSTATARE DE DIFEREN?E |
| (pentru unit??ile cu am?nuntul)
|
| | Num?r | Data | Cod | Cod | Contract|
_______________________________________________________________________ Factur? | Cont | |
___
| |
|document|______________|furnizor|primitor|Nr. --------|Nr.--------|creditor| |
| | ...... |Ziua|Luna|Anul| | | Comand? | Aviz de |
| | | | | | | | | nso?ire| | |
|
| | 1 | 22 | 04| 10| 3445| 5236 | 15230 |
|________|____|____|____|________|________|___________|___________|____ 12 | | |
____| |
|_|________|____|____|____|________|________|_________ __|___________|________|_|
| Subsemna?ii, membrii comisiei de recep?ie, am procedat la
recep?ionarea
|valorilor materiale| furnizate de
|..................... cu vagonul/auto nr.
........................................ ......SV
din | 12 ABC......... ........... |
|documente nso?itoare .......FACTURA....... ... delegat .....AMARIEI IONEL.. |
|constatndu -se urm?toarele: |
|______________________________________________________________________
______
|Nr. |
| Denumirea | Cont |Cod|U/M|Cantitatea| Recep?ionat |Adaos
comercial:
|crt.| |
bunurilor |debitor| | | conform
|_______________|_______________:
| |recep?ionate| | | |
|documente |Cant.| Pre? |Unitar |
|
Total|: | | | | | | |achizi?ie| |(6 x 8): |
|____|____________|_______|___|___|__________|_____|_________|_______|_
______:
| 0 | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
9 : |
|____|____________|______ _|___|___|__________|_____|_________|_______|_______: |
|__1_|__MARFURI __: |
_|_______|___|BUC|_____1____|__1__|__3600___|__900__|_900
|____|____________|_______|___|___|__________|_____|_________|_______|_
|____|____________|_______|___|___|___
______: | _______|_____|_________|_______|_______: |
|____|____________|_______|___|___|__________|_____|_________|_______|_
______: |
|____|____________|_______|___|___|__________|_____|_________|_______|_
| | | TOTAL
______: | X | X | X | X | X | X | X | : |
|____|____________|_______|___|___|__________|_____|_________|_______|_
______: |
|
| : Pre? de achizi?ie | |
_______________________________________________________________________ Valoare l a pre? de |
___:_|
| : unitar + adaosul | TVA | vnzare inclusiv
TVA
| : |comercial
|_______________________|____________________________|
| : (7 + 8) | Unitar? | Total? | Unitar? | |
Total?
| : | | (6 x 11) | (10 + 11) | (6
x 13)
| |
:_______________________|___________|___________|______________|_______
| : 10 | 11 | 12 | 13 |
______|
14
| :______ | _________________|___________|___________|______________|_____________|
| ______|
:________4500___________|____1080___|___1080____|_____5580_____|___5580
|
| :_______________________|___________|___________|______________|_____________|
:_______________________|___________|___________|______________|_______
______|
|
|
:_______________________|___________|___________|______________|_______
______|
| : X | X | 1080 |
:_______________________|___________|___________|______________|_______ X | 5580 |
______|
|
:_______________________|___________|___________|______________|_______
| Comisia de recep?ie Primit n gestiune
______|
|
|______________________________________________________________________
________|
|Numele ?i prenumele|Semn?tura|Numele ?i prenumele|Semn?tura| Data |
|____HUTU
Semn?tura PAU | L______|___HUTU__|_______BUDA__|__SOLO___|22.04. |___________|
|____IONB ION ______|____ION__|___________________|_________| .10 |SOLOVASTRU |
|___BOB DAN ________|___BOB ___|___________________|_________|______|___________|
14-3-1/aA X4 t2
 FACTURA
Furnizor .. SC VIKY SRL...........
Cumparator ........SC MODEMSRL .
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social... .........50000 Cod IBAN.RO87BRD043540012 .
Nr. Facturii............ ....4............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)...25.04.2015.......
Banca..............................BRD .........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 VANZARE BAX 100 241.9355 24193.55 5806.45

PANTOFI

Semnatura Total de plata 30000

de primire (col. 5+col.6)

BUDA
_______________________________________________________________________
_______
| Unitatea | | Nr. | Data
| ___SCMODEMSRL _
NOT? DE CONTABILITATE | document |____________________|
| ________ | | 3 | Ziua | Luna | Anul |
|__________|___________________________________|__________|__ 30___|_04___2015
|Nr. | Explica?ii | Simbolul conturilor | Suma
|cr t.|
| |____________________________|
| | | | Debitor | Creditor | |
|____|_______________________|______________|_ ____________|_____________
_1___|DESCARCAREA GESTIU NII__|_ %______ __|371 30000
|____| _|___607________|_____________|_24562.75___________|
|____|_______________________|___378________|_____________|_4357.25 ___________|
|____|_______________________|__4428________|_____________|____1080 ____________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|
________| ntocmit, | Verificat, | TOTAL | |
|_____________________|_____________________| | 80000
|BUDA POPOVICI
|_____________________|_____________________|_____________|____________
________| 14-6-2A X6 t2
14 -6-2/aA A4 t2

____________________________________________________ __________________________
(verso)
|Nr. | E xplica?ii | Simbolul conturilor | Suma |
|crt.| |____________________________|
| | | Debitor | Creditor |
|____|_______________________|______________|_____________|____________________|
|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|___________ ___|_____________|____________________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_________ ____|____________________|
| ntocmit, | Verificat, | TOTAL |
|_____________________|_____________________|
| | 80000
|__ BUDA __________ _POPOVICI__________|_____________|__________ __________|
Unitatea: SCMODEMSRL

REGISTRUL-JURNAL
Nr. pagin? __
1__

Nr. Data Documentul Explica?ii Simbol conturi Sume

crt. nreg. (felul, nr., data) Debitoare Creditoare Debitoare Creditoare
0. 1. 2. 3. 4. 5.
1 03.05 Extras de cont Rascumpararea 1091 5311 1000 1000
actiunilor proprii

2 03.05 Nota de Anularea actiunilor 1012 % 1500

contabilitate rascumparate 1091 1000
7583 500
3 05.05 Factura fiscala Achizitia unui teren % 404 3720
2111 3000
4426 720

4 07.05 Factura fiscala Inreg vanzarii unui 461 % 24800

mijloc de transport 7583 20000
4427 4800
5 08.05 Registru de Depunere de numerar 581 5311 1500 1500
casa la banca
Extras de cont 5121 581 1500 1500
6 10.05 Extras de cont Contractarea unui 5121 1621 20000 2000
credit bancar pe tl
7 11.05 Nota de Constituirea unui 6812 1511 400 400
contabilitate provision de litigiu
8 13.05 Nota de Inreg trecerea 121 1171 500 500
contabilitate profituluila rez reportat
9 14.05 Factura fiscala Inregistrare factura en % 401 400
605 322.59
4426 77.41
10 15.05 Stat de salarii Inreg salariilor brute 641 421 42000 42000
11 15.05 Stat de salarii Inreg retinerilor din 421 % 14550
salariu 4312 4410
4372 210
431 2310
444 6720
427 900
De reportat 111870 111870
ntocmit: _______
BUDA ________________ Verificat:
Popovici
_ ____________________
14-1-1
23
Unitatea: SCMODEM SRL

REGISTRUL-JURNAL
Nr. pagin? __
2__
Nr. Data Documentul Explica?ii Simbol conturi Sume
crt. nreg. (felul, nr., data) Debitoare Creditoare Debitoare Creditoare
0. 1. 2. 3. 4. 5. 111870 111870
12 15.05 Stat de salarii CASul angajatorulu
i 6451 4311 8736 8736

13 15.05 Stat de salarii Contributia 6452 4371 210 210

angajatorului lafondul
de somaj
14 15.05 Stat de salarii CASSul angajatorului 6453 4313 2184 2184
15 15.05 Stat de salarii Contrib. angaj pt 6453 4317 357 357
concedii si indemnizatii
16 15.05 Stat de salarii Contrib. angaj la fondul 6458 4381 105 105
de garantie al
creantelor salariale
17 15.05 Stat de salarii Comisionul datorat ITM622 4281 315 315

18 15.05 Extras de cont Plata salariilor 421 5121 27450 27450

19 15.05 Extras de cont Inreg viramentelor le % 5121 26520

bugetulde stat si la 4312 4410
bug asig sociale 4372 210
4314 2310
444 6720
427 900
4311 8736
4371 210
4313 2184
4317 357
4315 63
4381 105
4281 315
20 17.05 Registru de Inreg plata furnizorului 404 % 11900
casa de imobilizari 5311 5950
405 5950
21 19.05 Extras de cont Decontarea efectelor 405 5121 5950 5950
comerciale de catre
banca
22 21.05 Chitanta Achitarea facturii 401 5311 230 230

De reportat 195890 195890

 ANEXA NR 2 PENTRU LUNA MAI

OP NR 1
1000 ACTIUNI * 1LEU/ACTIUNE = 1000
VN = 1.5 LEI/ACTIUNE
__________________ __________________________________________________________
| Unitatea creditoare Nr. de nregistrare ...2.. din 03.05 .15 |
| Banca romana de dezvoltare C?tre SCMODEMSRL |
| Cod fiscal 1352 0690 ....................................... |
| Nr. ord. reg. com./anJ33/400/1990 |
| Localitatea ..SUCEAVA STR PACII |
| Jude?ul ...SUCEAVA ........... |
| Cont ..RO43BRDE034540017180001 . |
| Banca ....BRD .................. |
| |
| EXTRAS DE CONT
|
| Conform dispozi?iilor n vigoare, v? n?tiin??m c?, n eviden?ele
noastre
| contabile,| la data de 03.05.15, unitatea dvs. figureaz? cu urm?toarele |
| debite 1000.............................................. |
|______________________________________________________________________________|
| Documentul | Explica?ii | Suma
| (felul, num?rul ?i data) | |
|_________________________ _|________________________|__________________________|
|
|___________________ _______|RASCUMPARAREA ACTIUNILOR|_______1000 ______________|
|__ ________________________|_PROPRII
|__________________________|
|__________________________| _ |________ ______ ______|
|___________________ _______| |__________________________|
|__________________________ ________________|__________________________|
|__________________________|_________________ _______|__________________________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|__________________
|__________________________|________________________|_____ _____________________|
________|
|__________________________|________________________|__________________
________| 14 -6-3 A5 t2

(verso)

_______________________________________________________________________
|
_______
| n termen de 5 zile de la primire urmeaz? s? ne restitui?i acest
extras
| confirmat|pentru suma acceptat?, iar n caz de refuz total sau par?ial s?
|
| anexa?i nota explicativ? cuprinznd obiec?iile dvs. Prezentul extras
de?ine
| contloc
| de conciliere conform procedurii arbitrale.
| |
| DIRECTOR, Conduc?torul compartimentului
| L.S. .ALINA CORBEA. financiar-contabil, |
| ...........AMARIEI..... |
|
| Unitatea debitoare Nr. de nregistrare ....2... din 15.04.10
_______________________________________________________________________ |
_____
| .SCMODEMSRL...
| C?tre ...........BRD...................... |
| ..................
..........................................
| .................. |
.......................................... |
| |
| Confirm?m prezentul extras de con t pentru suma de .....1000 ......... lei, |
| pentru achitarea c?reia (se va completa dup? caz):
| a) am depus la banc? ordinul de plat? nr. .......... din ......... ........ |
| b) am depus la Oficiul Po?tal nr. .... mandatul po?tal nr. .....
din
| ..... |
Obiec?iile noastre privind sumele din prezentul extras de cont sunt
| cuprinse n nota explicativ? anexat?.
| |
_______________________________________________________________________
_______
| Unitatea | | Nr. | Data
| ___SCMODEMSRL _
NOT? DE CONTABILITATE | document |____________________|
| ________ | | 1 | Ziua | Luna | Anul |
|__________|___________________________________|__________|__ 03___|_05___2015
|Nr. | Explica?ii | Simbolul conturilor | Suma
|cr t.|
| |____________________________|
| | | | Deb itor | Creditor | |
|____|_______________________|______________|_ ____________|_____________
_1___|ANULAREA ACTIUNILO R __|_ 1012______| % 1500
|____|RASCUMPARATE _|___ ________|__1091 _______|_1000 ___________|
|____|_______________________|___ ________|__7583_______|_500 ___________|
|____|_______________________|__ ________|_____________|____ ____________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|
________| ntocmit, | Verificat, | TOTAL | |
|_____________________|_____________________| | 1500
|BUDA POPOVICI
|_____________________|_____________________|_____________|____________
________| 14-6-2A X6 t2
14 -6-2/aA A4 t2

_______________________________________________________ _______________________
(verso)
|Nr. | E xplica?ii | Simbolul conturilor | Suma |
|crt.| |____________________________|
| | | Debitor | Creditor |
|____|_______________________|______________|_____________|____________________|
|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|___________ ___|_____________|____________________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_________ ____|____________________|
| ntocmit, | Verificat, | TOTAL |
|_____________________|_____________________|
| | 1500
|__ BUDA __________ _POPOVICI__________|_____________|____________________|
 FACTURA
Furnizor .. SC VIKY SRL...........
Cumparator ........SC MODEMSRL .
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social... .........50000 Cod IBAN.RO87BRD043540012 .
Nr. Facturii............ ....1............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)...05.05 .2015.......
Banca..............................BRD .........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 TEREN ARI 30 100 3000 720

Semnatura Total de plata 3720

de primire (col. 5+col.6)
BUDA
 FACTURA
Furnizor .. SC VIKY SRL...........
Cumparator ........SC MODEMSRL .
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social... .........50000 Cod IBAN.RO87BRD043540012 .
Nr. Facturii............ ....2............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)..07..05.2015......
Banca..............................BRD .........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 MIJLOC DE BUC 1 20000 20000 4800

TRANSPORT

Semnatura Total de plata 24800

de primire (col. 5+col.6)

BUDA
SCMODEMSRL
__________________________
................ | Data | Contul
| (Unitatea) |______________| casa
| REGISTRU DE CAS? |Ziua|Luna|Anul| |

________________ _____________________________|08__|05__|15__|5311_______|
|____|____|____|___________|
| Nr. | Nr. act | Nr. | Explica?ii | ncas?ri | Pl??i | Simbo l cont |
| crt. | cas? | anex? | | | |
corespondent |
|______|_________|_______|____________|__________|_______|_____________
__|
| Report/Sold ziua precedent? | | |
|_________________260 00_______________|__________|_______|_______________|
|
|___1__|_________|_______|DEPUNERE____|_ ____|__1500_|_______________|
|______|_________|_______|_ NUMERAR____|__________|_______|_______________|
|______|_________|_______|____________|__________|__ _____|_______________|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________| __________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|____________ ___|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
| De reportat pagina/TOTAL | | | X
|____________________ 24500____________|__26000___|__1500_|_______________|
|
| CASIER, BUDA COMPARTIMENT FINANCIAR-CONTABIL
|__________________________________________ ANDREEVICI____________________|
14-4-7A A4
__________________ __________________________________________________________
| Unitatea creditoare Nr. de nregistrare ...3.. din 10 .05.15 |
| Banca romana de dezvoltare C?tre SCMODEMSRL |
| Cod fiscal 1352 0690 ....................................... |
| Nr. ord. reg. com./anJ33/400/1990 |
| Localitatea ..SUCEAVA STR PACII |
| Jude?ul ...SUCEAVA ........... |
| Cont ..RO43BRDE034540017180001 . |
| Banca ....BRD .................. |
| |
| EXTRAS DE CONT
|
| Conform dispozi?iilor n vigoare, v? n?tiin??m c?, n eviden?ele
| contabile,
noastre | la data de 10.05.15, unitatea dvs. figureaz? cu urm?toarele |
| debite 20000 ............................................. |
|______________________________________________________________________________|
| Documentul | Explica?ii | Suma
| (felul, num?rul ?i data) | |
|_________________________ _|________________________|__________________________|
|
|___________________ _______|CONTR CREDIT BANC PE TL |_______20000______________|
|__ ________________________|_ |__________________________|
|__________________________| _ |________ ______ ______|
|___________________ _______| |__________________________|
|__________________________ ________________|__________________________|
|__________________________|________________________ |__________________________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|____________ ______________|
|__________________________|________________________|__________________
________| 14 -6-3 A5 t2

)
(verso
|
_______________________________________________________________________
|
_______
n termen de 5 zile de la primire urmeaz? s? ne restitui?i acest
extras
| confirmat| pentru suma acceptat?, iar n caz de refuz total sau par?ial s? |
| anexa?i nota explicativ? cuprinznd obiec?iile dvs. Prezentul extras
de?ine
| contloc
| de conciliere conform procedurii arbitrale.
| |
| DIRECTOR, Conduc?torul compartimentului
| L.S. .ALINA CORBEA. financiar-contabil, |
| ...........AMARIEI..... |
|
| Unitatea debitoare Nr. de nregistrare ....3... din 10.05.10 |
_______________________________________________________________________
_____
| .SCMODEMSRL...
| C?tre ...........BRD...................... |
| ..................
..........................................
| .................. |
.......................................... |
| |
| Confirm?m prezentul extras de con t pentru suma de ....20000 ......... lei, |
| pentru achitarea c?reia (se va completa dup? caz):
| a) am depus la banc? ordinul de plat? nr. .......... din . |
................
| b) am depus la Oficiul Po?tal nr. .... mandatul po?tal nr. .....
din Obiec?iile
| ..... | noastre privind sumele din prezentul extras de cont sunt
| cuprinse n nota explicativ? anexat?.
| |
| DIRECTOR, Conduc?t orul compartimentului
. BUDA MIHAELA financiar-contabil AILENEI ION |
_______________________________________________________________________
_______
| Unitatea | | Nr. | Data
| ___SCMODEMSRL _
NOT? DE CONTABILITATE | document |____________________|
| ________ | | 2 | Ziua | Luna | Anul |
|__________|___________________________________|__________|__ 11___|_05___2015
|Nr. | Explica?ii | Simbolul conturilor | Suma
|cr t.|
| |____________________________|
| | | | Deb itor | Creditor | |
|____|_______________________|______________|_ ____________|_____________
_1___|CONSTITUIREA UNUI PROVI|_ 6812______| 1511 400
|____|PENTRU LITIGII _|___ ________|__ _______|_ ___________|
|____|_______________________|___ ________|__ _______|_ ___________|
|____|_______________________|__ ________|_____________|____ ____________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|
________| ntocmit, | Verificat, | TOTAL | |
|_____________________|_____________________| | 400
|BUDA POPOVICI
|_____________________|_____________________|_____________|____________
________| 14-6-2A X6 t2
14 -6-2/aA A4 t2

________________________________________________________ ______________________
(verso)
|Nr. | E xplica?ii | Simbolul conturilor | Suma |
|crt.| |____________________________|
| | | Debitor | Creditor |
|____|_______________________|______________|_____________|____________________|
|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|___________ ___|_____________|____________________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_________ ____|____________________|
| ntocmit, | Verificat, | TOTAL |
|_____________________|_____________________|
| | 400
|__ BUDA __________ _POPOVICI__________|_____________|______________ ______|
_______________________________________________________________________
_______
| Unitatea | | Nr. | Data
| ___SCMODEMSRL _
NOT? DE CONTABILITATE | document |____________________|
| ________ | | 3 | Ziua | Luna | Anul |
|__________|___________________________________|__________|__ 13___|_05___2015
|Nr. | Explica?ii | Simbolul conturilor | Suma
|cr t.|
| |____________________________|
| | | | Deb itor | Creditor | |
|____|_______________________|______________|_ ____________|_____________
_1___| TRECEREA PROF LA REZULT|_ 121 ______| 1171 500
|____|REPORTAT _|___ ________|__ _______|_ ___________|
|____|_______________________|___ ________|__ _______|_ ___________|
|____|_______________________|__ ________|_____________|____ ____________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|
________| ntocmit, | Verificat, | TOTAL | |
|_____________________|_____________________| | 500
|BUDA POPOVICI
|_____________________|_____________________|_____________|____________
________| 14-6-2A X6 t2
14 -6-2/aA A4 t2

________________________________________________________ ______________________
(verso)
|Nr. | E xplica?ii | Simbolul conturilor | Suma |
|crt.| |____________________________|
| | | Debitor | Creditor |
|____|_______________________|______________|_____________|____________________|
|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
|____|_______________________|___________ ___|_____________|____________________|
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_____________|____________
________|
|____|_______________________|______________|_________ ____|____________________|
| ntocmit, | Verificat, | TOTAL |
|_____________________|_____________________|
| | 500
|__ BUDA __________ _POPOVICI__________|_____________|______________ ______|
 FACTURA
Furnizor .. SC VIKY SRL...........
Cumparator ........SC MODEMSRL .
Nr.ord.reg.com./an.J33/310/2002 Nr.ord.reg.com/an...J33/210/2009
C.I.F......14682110 C.I.F................15441040
Sediul...STR PACII Sediul.....STR PRIETENIEI.
Judetul..........SUCEAVA Judetul..................SUCEAVA.
Capital social... .........50000 Cod IBAN.RO87BRD043540012 .
Nr. Facturii............ ....3............
Cod IBAN...RO78BRD0340540012 Banca................BRD.................
Data (ziua, luna, anul)..14..05.2015.......
Banca..............................BRD .........
Aviz de insotire a marfii..............
(daca este cazul)

Cota T.V.A .........24......... %

Nr Denumirea U.M. Cantitatea Pretul unitar Valoarea Valoare

crt produselor sau a (fara T.V.A) -lei- T.V.A
serviciilor -lei- -lei-
0 1 2 3 4 5(3x4) 6

1 ENERGIE KW 1000 0.32259 322.59 77.41

ELECTRICA

Semnatura Total de plata 400

de primire (col. 5+col.6)

BUDA
SCMODEMSRL
(Unitatea)
STAT DE SALARII
..SUCEAVA.. pe luna .MAI . anul ..2015.
(sec?ia,
serviciul etc.)

Semnifica?ia coloanelor din tabelul de mai jos este urm?toarea:

A - de ncadrare
B - Efectiv n acord
C - Dup? norm?
D - Ore regie sau zile lucrate
E - Suplimentare
F - De noapte
G - Ore suplimentare
H - Ore de noapte
I - Vechime nentrerupt?
J - Condi?ii deosebite
_______________________ _______________________________________________________
|Nr. | NUMELE | Marca |Salariul|Vechime| | Timp | din | Timp
nelucrat:
|crt.| ?I |(func?ia)|de baz? | n | | lucrat | care: |(ore
sau zile):
| |PRENUMELE|sau num?r|(pe or?,| mu nc? | |(ore sau | | :
| | |matricol | zi, | % | | zile) | |
:
| | | | lun?) | | | | |
|
: | | |________| | |_____ ____|________|______________:
| | | | A | | | | B | C| D| E| |
F|ntreruperi| :
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|______
_____|__:
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7 | 8| 9|10|11|12 | 13 |14:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|______
_____|__:
|_1__|DAN PAUL_|GESTIONAR|3333|___|___3 __|__:
__|__|162|__|__|__|__|__|_______15
|_2__|_ION ION_|_CONTABIL|3333|___|___5 __|__:
__|__|163|__|__|__|__|__|_______13
|_3__|ALBU ION_|VANZATOR_|3333|___|___7 __|__:
__|__|162|__|__|__|__|__|_______14
|_4__|COP IONEL|ADMINISTR|3333|___|___6 __|__:
__|__|162|__|__|__|__|__|_______13
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|______
_____|__:
|____|___ ______|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|______
_____|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|______
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
_____|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|______
_____|__:
:Salariul| CA LCULUL SUMELOR
_______________________________________________________________________ |
_______
:de baz?
|_____________________________________________________________________|
: pentru | Ore | Ore | | | SPORURI |Indemniza?ie|ntreruperi|
Adaos
: | |dup? | regie | | |______________|de concediu |
timpul |
pentru ||norm?| sau | | | | | | | |
:efectiv | |dep??irea|
: lucrat | | zile | | | | | | | | | - |
|sarcini
:n regim| |lucrate| | | | G| H| I| J| | |
lor
: normal
| | | | | | | | | | | | | |
:de lucru| | | | | | | | | | | |
|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_
:
________|
15 | 16 | 17 |18|19|20|21|22|23| 24| 25 | 26 | 27 |
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_
:__3333__|_90__|__25 __|__|__|__|__|__|__|__|__12________|____ -______|___10____|
________|
:__3333__|_95__|__22 __|__|__|__|__|__|__|__|__13________|____-______|____-____|
:_3333___|105__|__23___|__|__|__|__|__|__|__|__15 _______|____ -______|____-____|
:__3333__|130__|__22___|__|__|__|__|__|__|__|__21________|____ -______|____-____|
:________|_____|_______|__|__|__|__|__|__|__|____________|____ -______|_________|
__________________ __________________________________________________________
| Unitatea creditoare Nr. de nregistrare ...4.. din 15 .05.10 |
| Banca romana de dezvoltare C?tre SCMODEMSRL |
| Cod fiscal 1352 0690 ....................................... |
| Nr. ord. reg. com./anJ33/400/1990 |
| Localitatea ..SUCEAVA STR PACII |
| Jude?ul ...SUCEAVA ........... |
| Cont ..RO43BRDE034540017180001 . |
| Banca ....BRD .................. |
| |
| EXTRAS DE CONT
|
| Conform dispozi?iilor n vigoare, v? n?tiin??m c?, n eviden?ele
| contabile,
noastre | la data de 15.05.10, unitatea dvs. figureaz? cu urm?toarele |
| debite 27450....26520 ................................. |
|______________________________________________________________________________|
| Documentul | Explica?ii | Suma
| (felul, num?rul ?i data) | |
|_________________________ _|________________________|__________________________|
|
|___________________ _______|PLATA SALARIILOR |_______27450______________|
|__ ________________________|INREG VIRAM BS AI BUG A |_______26520 ______________|
|__________________________| SIGURARILOR SOCIALE_ |________ ______ ______|
|___________________ _______| |__________________________|
|__________________________ ________________|__________________________|
|__________________________|________________________ |__________________________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|____________ ______________|
|__________________________|________________________|__________________
________| 14 -6-3 A5 t2

)
(verso
|
_______________________________________________________________________
|
_______
n termen de 5 zile de la primire urmeaz? s? ne restitui?i acest
extras
| confirmat| pentru suma acceptat?, iar n caz de refuz total sau par?ial s? |
| anexa?i nota explicativ? cuprinznd obiec?iile dvs. Prezentul extras
de?ine
| contloc
| de conciliere conform procedurii arbitrale.
| |
| DIRECTOR, Conduc?torul compartimentului
| L.S. .ALINA CORBEA. financiar-contabil, |
| ...........AMARIEI..... |
|
| Unitatea debitoare Nr. de nregistrare ....4... din 15.05.15 |
_______________________________________________________________________
_____
| .SC
| MODEMSRL... C?tre ...........BRD...................... |
| ..................
..........................................
| .................. |
.......................................... |
| |
| Confirm?m prezentul extras de con t pentru suma de ....53970 ......... lei, |
| pentru achitarea c?reia (se va completa dup? caz):
| a) am depus la banc? ordinul de plat? nr. .......... din . |
................
| b) am depus la Oficiul Po?tal nr. .... mandatul po?tal nr. .....
din Obiec?iile
| ..... | noastre privind sumele din prezentul extras de cont sunt
| cuprinse n nota explicativ? anexat?.
| |
| DIRECTOR, Conduc?t orul compartimentului
. BUDA MIHAELA financiar-contabil AILENEI ION |
SCMODEMSRL
__________________________
................ | Data | Contul
| (Unitatea) |______________| casa
| REGISTRU DE CAS? |Ziua|Luna|Anul| |

________________ _____________________________|17__|05__|15__|5311_______|
|____|____|____|___________|
| Nr. | Nr. act | Nr. | Explica?ii | ncas?ri | Pl??i | Simbo l cont |
| crt. | cas? | anex? | | | |
corespondent |
|______|_________|_______|____________|__________|_______|_____________
| Report/Sol d ziua precedent?
__| | 26000 |1500 | |
|_________________260 00_______________|__________|_______|_______________|
|___1__|_________|_______|PLATA ____|_ ____|_11900_|_______________|
|______|_________|_______|FURNIZORULUI |__________|_______|_______________|
|______|_________|_______|____________|__________|__ _____|_______________|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________| __________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|____________ ___|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
| De reportat pagina/TOTAL | | | X
|____________________ 24500____________|__26000___|_13400_|_______________|
|
| CASIER, BUDA COMPARTIMENT FINANCIAR-CONTABIL
|__________________________________________ ANDREEVICI____________________|
14-4-7A A4
__________________ __________________________________________________________
| Unitatea creditoare Nr. de nregistrare ...5.. din 19 .05.15 |
| Banca romana de dezvoltare C?tre SCMODEMSRL |
| Cod fiscal 1352 0690 ....................................... |
| Nr. ord. reg. com./anJ33/400/1990 |
| Localitatea ..SUCEAVA STR PACII |
| Jude?ul ...SUCEAVA ........... |
| Cont ..RO43BRDE034540017180001 . |
| Banca ....BRD .................. |
| |
| EXTRAS DE CONT
|
| Conform dispozi?iilor n vigoare, v? n?tiin??m c?, n eviden?ele
| contabile,
noastre | la data de 19.05.15, unitatea dvs. figureaz? cu urm?toarele |
| debite 5950 ................................. |
|______________________________________________________________________________|
| Documentul | Explica?ii | Suma
| (felul, num?rul ?i data) | |
|_________________________ _|________________________|__________________________|
|
|___________________ _______|DECONT EFECTELOR |_______5950 ______________|
|__ ________________________| COMERCIALE |_______ _____________|
|__________________________| |________ ______ ______|
|___________________ _______| |__________________________|
|__________________________ ________________|__________________________|
|__________________________|________________________ |__________________________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|__________________
________|
|__________________________|________________________|____________ ______________|
|__________________________|________________________|__________________
________| 14 -6-3 A5 t2

)
(verso
|
_______________________________________________________________________
|
_______
n termen de 5 zile de la primire urmeaz? s? ne restitui?i acest
extras
| confirmat| pentru suma acceptat?, iar n caz de refuz total sau par?ial s? |
| anexa?i nota explicativ? cuprinznd obiec?iile dvs. Prezentul extras
de?ine
| contloc
| de conciliere conform procedurii arbitrale.
| |
| DIRECTOR, Conduc?torul compartimentului
| L.S. .ALINA CORBEA. financiar-contabil, |
| ...........AMARIEI..... |
|
| Unitatea debitoare Nr. de nregistrare ....5... din 19.05.10 |
_______________________________________________________________________
_____
| .SCMODEMSRL...
| C?tre ...........BRD...................... |
| ..................
..........................................
| .................. |
.......................................... |
| |
| Confirm?m prezentul extras de con t pentru suma de ....5950 ......... lei, |
| pentru achitarea c?reia (se va completa dup? caz):
| a) am depus la banc? ordinul de plat? nr. .......... din . |
................
| b) am depus la Oficiul Po?tal nr. .... mandatul po?tal nr. .....
din Obiec?iile
| ..... | noastre privind sumele din prezentul extras de cont sunt
| cuprinse n nota explicativ? anexat?.
| |
| DIRECTOR, Conduc?t orul compartimentului
. BUDA MIHAELA financiar-contabil AILENEI ION |
SCMODEMSRL
__________________________
................ | Data | Contul
| (Unitatea) |______________| casa
| REGISTRU DE CAS? |Ziua|Luna|Anul| |

________________ _____________________________|22__|05__|15__|5311_______|
|____|____|____|___________|
| Nr. | Nr. act | Nr. | Explica?ii | ncas?ri | Pl??i | Simbo l cont |
| crt. | cas? | anex? | | | |
corespondent |
|______|_________|_______|____________|__________|_______|_____________
| Report/Sol d ziua precedent?
__| | 26000 |13400 | |
|_________________ _______________|__________|_______|_______________|
|___1__|_________|_______|ACORDAREA _|_ ____|_450 _|_______________|
|_____ _|_________|_______|UNUI AVANS |__________|_______|_______________|
|______|_________|_______|____________|__________|__ _____|_______________|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|_______________|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|
__| __________|_______|_______________|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
|______|_________|_______|____________|__________|_______|____________ ___|
__|
|______|_________|_______|____________|__________|_______|_____________
__|
|______|_________|_______|____________|__________|_______|_____________
__|
| De reportat pagina/TOTAL | | | X
|____________________ 24500____________|__26000___|_13850_|_______________|
|
| CASIER, BUDA COMPARTIMENT FINANCIAR-CONTABIL
|__________________________________________ ANDREEVICI____________________|
14-4-7A A4
REGISTRUL-JURNAL luna iunie

Nr. Data Documentul Explicaii Simbol conturi Sume

crt. nreg. (felul, nr., Debitoare Creditoar Debitoare Creditoare
data) e
0. 1. 2. 3. 4. 5. 6. 7.
1 20.06 Factur Vanzare marfuri 4111 % 124000
fiscal 707 100000
4427 24000
2 25.06 Decont TVA Regularizare TVA 4427 % 34.606,45
4426 7.661,41
4423 26.945,04
3 25.06 O.P. Plat TVA 4423 5121 26.945,04 26.945,04
4 30.06 Nota nchiderea ct. de 121 % 98.799,34
contabil cheltuieli 641 47.000
6451 19.136
6452 460
6453 5566
6458 305
622 1005
607 24.562,75
6812 400
605 322,59
641 42
5 30.06 Not nchiderea ct. de % 121 144.693,55
contabil venituri 7583 20.500
707 124.193,55

6 30.06 Not Repartizare profit 129 1061 2.294,71 2.294,71

contabil pentru rezerva
legala(5%)45.894,21
7 30.06 Not Inregistrare impozit 691 441 6.975,92 6,975,92
contabil pe profit
43.599,5*16%
8 30.06 Not Stingerea obligatiei 441 5121 6.975,92 6.975,92
contabil de plat
De reportat 445.290,93 445.290,93