bilant contabil

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Bilanul contabilSocietatea pe aciuni ,,Garant pentru anul 2011

A efectuat : Popa Elena, Studenta anul II, BA-101, UTM

Modificrile conturilor de ACTIV pe parcursul anului 2011

111 Active nemateriale Debit Credit Sold initial Cont corespondent debit 521 Rulaj debitor Sold final 2527 2527 19400 19400 Cont corespondent credit 721 Rulaj creditor

712 Cheltuieli comerciale Debit Credit Sold initial Cont corespondent debit 113 124 221 227 534 521 531 251 222 Rulaj debitor Sold final 53 85 450 1200 80 1850 3500 3983 2400 13601 48400 Cont corespondent credit 351

48400

Rulaj creditor

113 Amortizarea activelor nemateriale Debit Credit Sold initial Cont corespondent debit 53 438 429 920 Cont corespondent credit 712 713 813 Rulaj creditor

Rulaj debitor Sold final

713 Cheltuieli generale si administrative Debit Credit Sold initial Cont corespondent debit 113 124 Cont corespondent credit 438 2985

214 227 242 539 521 539 351 531 534 534 534 534 534 Rulaj debitor Sold final

2000 1060 180 400 12000 400 150920 18000 132 163 900 540 2000 192118

Rulaj creditor

228 Creante pe termen scurt privind veniturile Debit Credit Sold initial Cont corespondent debit 622 534 622 534 622 Rulaj debitor Sold final 6083 1217 2650 530 3000 13480 6388 912 Cont corespondent credit 241 225

7300

Rulaj creditor

121 Active materiale in curs de executie Debit Credit Sold initial Cont corespondent debit 521 521 Rulaj debitor Sold final 16667 300 16967 16967 16967 Cont corespondent credit 123 Rulaj creditor

123 Mijloace fixe Debit Credit Sold initial Cont corespondent debit 121 Rulaj debitor Sold final 16967 16967 600 4208 11382 16190 Cont corespondent credit 721 124 721 Rulaj creditor

813 Consumuri indirecte de productie Debit Credit Sold initial Cont corespondent debit 113 124 213 531 533 533 533 521 521 Rulaj debitor Sold final 429 2491 1450 9000 5830 8745 2385 10500 8750 49580 19140 28710 Cont corespondent credit 811 811

47850

Rulaj creditor

124 Uzura mijloacelor fixe Debit Credit Sold initial Cont corespondent debit 123 4208 2491 85 2985 682 6243 Cont corespondent credit 813 712 713 714 Rulaj creditor

Rulaj debitor Sold final

4208

714 Alte cheltuieli operationale Debit Credit Sold initial Cont corespondent debit 124 213 534 231 231 511 513 Rulaj debitor Sold final 682 780 96 6000 4000 2600 563 14721 13878 Cont corespondent credit 351

13878

Rulaj creditor

721 Cheltuieli ale activitatii de investitii Debit Credit Sold initial Cont corespondent debit 111 531 533 123 Cont corespondent credit 19400 200 46 600

123 Rulaj debitor Sold final

11382 31628

Rulaj creditor

211 Materiale Debit Credit Sold initial Cont corespondent debit 612 521 521 213 Rulaj debitor Sold final 200 30500 13500 62 44262 14553 19291 33844 Cont corespondent credit 811 811 Rulaj creditor

229 Alte creante pe termen scurt Debit Credit Sold initial Cont corespondent debit 621 Rulaj debitor Sold final Cont corespondent credit 15590 15590 Rulaj creditor

811 Activitati de baza Debit Credit Sold initial Cont corespondent debit 211 211 214 531 531 813 813 Rulaj debitor Sold final 14553 19291 9150 22000 33000 19140 28710 145844 180645 Rulaj creditor Cont corespondent credit 63600 215 106900 215 10145 215

213 Obiecte de mica valoare si scurta durata Debit Credit Sold initial Cont corespondent debit 612 260 1450 740 62 780 Cont corespondent credit 813 214 211 714

Rulaj debitor Sold final

260

3032

Rulaj creditor

214 Uzura obiectelor de mica valoare si scurta durata Debit Credit Sold initial Cont corespondent debit Cont corespondent credit 213 740 2000 713 9150 811 Rulaj debitor 740 11150 Rulaj creditor Sold final

227 Creante pe termen scurt ale personalului Debit Credit Sold initial Cont corespondent debit 612 534 241 241 241 241 241 241 241 241 Rulaj debitor Sold final 430 86 1200 250 1100 1060 150 1200 250 1100 6826 2456 1200 5000 60 2450 1060 50 150 60 12486 Cont corespondent credit 217 712 242 241 217 713 241 241 241 Rulaj creditor

215 Productia in curs de executie Debit Credit Sold initial Cont corespondent debit 811 811 811 Rulaj debitor Sold final Cont corespondent credit 63600 106900 10145 180645 217 Marfuri Debit Credit Sold initial Cont corespondent debit 521 521 227 821 5000 1750 2450 1500 531 400 104 1306 Cont corespondent credit 711 711 822 822

Rulaj creditor

821 821 534 822 821 241 Rulaj debitor Sold final

525 735 1987 583 1140 2450 18120

1620 5000

821 714

8961

Rulaj creditor

821 Adaos comercial Debit Credit Sold initial Cont corespondent debit 217 1620 1500 525 735 1140 3900 Cont corespondent credit 217 217 217 217 Rulaj creditor

Rulaj debitor Sold final

1620

242 Conturi curente in valuta nationala Debit Credit Sold initial Cont corespondent debit 227 241 241 221 224 424 512 241 221 221 241 221 221 244 225 411 612 612 244 612 612 244 424 5000 26000 24000 144000 5000 25000 1750 26000 14700 15350 16960 7980 16560 36000 2400 20000 6000 4200 4000 6000 4200 4000 25000 8100 25000 13743 3017 20000 63550 1200 250 25000 13743 17500 11600 10920 20000 10062 3032 63550 1200 250 480 35000 2600 30000 438 20360 Cont corespondent credit 217 224 224 225 241 241 241 241 224 224 521 521 521 241 521 521 521 521 521 221 511 132 221 534 534

Rulaj debitor Sold final

6983 30000 20000 12600 14400 180 5000 360 20000 30000 17500 11600 10920 12600 4340 440100 597078 241 Casa Debit Credit

534 533 231 521 521 713 613 244 231 132 521 521 521 521 224 Rulaj creditor

Sold initial Cont corespondent debit 611 734 227 227 611 534 242 513 227 611 334 242 242 242 611 534 227 228 242 411 513 Rulaj debitor Sold final

6531 1306 60 50 6000 1200 20000 15000 150 4000 800 63550 1200 250 20000 4000 60 6388 20000 20000 15000 205545

1200 250 1100 1060 20000 150 26000 63550 1200 250 5200 24000 1100 26000

Cont corespondent credit 227 227 227 227 531 227 242 531 227 227 314 242 227 242

171060 Rulaj creditor

711 Costul vinzarilor Debit Credit Sold initial

Cont corespondent debit 217 217 217 Rulaj debitor Sold final

531 400 5000 5931

Cont corespondent credit 401006 351 401006 Rulaj creditor

822 Returnarea si reducerea preturilor la marfurile vindute Debit Credit Sold initial Cont corespondent debit Cont corespondent credit 217 104 583 217 217 1306 Rulaj debitor 1410 583 Rulaj creditor Sold final 734 Cheltuieli privind impozitul pe venit Debit Credit Sold initial Cont corespondent debit 1306 Rulaj debitor Sold final Cont corespondent credit 241 Rulaj creditor

222 Corectii la creante dubioase Debit Credit Sold initial Cont corespondent debit 221 Rulaj debitor Sold final 1500 1500 2400 2400 Cont corespondent credit 712 Rulaj creditor

221 Creante pe termen scurt aferente facturilor Debit Credit Sold initial Cont corespondent debit 611 534 611 534 611 534 611 534 242 242 Rulaj debitor Sold final Cont corespondent credit 13800 1500 222 2760 300 534 16200 450 712 3240 90 534 30000 144000 242 6000 14700 242 120000 15350 242 24000 7980 242 480 16560 242 30000 246480 200630 Rulaj creditor

224 Avansuri pe termen scurt acordate Debit Credit Sold initial Cont corespondent debit 242 242 242 242 242 Rulaj debitor Sold final 25000 13743 25000 13743 4340 81826 36600 5000 25000 14340 80940 Cont corespondent credit 521 242 521 521 Rulaj creditor

225 Creante pe termen scurt privind decontarile cu bugetul Debit Credit Sold initial Cont corespondent debit Cont corespondent credit 534 688 24000 242 242 3017 1333 534 228 912 534 4167 Rulaj debitor 8784 25333 Rulaj creditor Sold final 334 Profit utilizat al anului de gestiune Debit Credit Sold initial Cont corespondent debit Rulaj debitor Sold final 800 800 Cont corespondent credit 241 Rulaj creditor

244 Conturi speciale la banci Debit Credit Sold initial Cont corespondent debit 242 537 Rulaj debitor Sold final 360 4000 4360 36000 16200 4000 16200 72400 Cont corespondent credit 242 521 242 521 Rulaj creditor

132 Investitii pe termen lung in parti legate Debit Credit Sold initial Cont corespondent debit Cont corespondent credit

242 242 Rulaj debitor Sold final

2600 30000 32600

Rulaj creditor

231 Investitii pe termen scurt in parti nelegate Debit Credit Sold initial Cont corespondent debit 242 242 Rulaj debitor Sold final 20000 20000 40000 6000 4000 10000 Cont corespondent credit 714 714 Rulaj creditor

243 Conturi curente in valuta straina Debit Credit Sold initial Cont corespondent debit 622 Rulaj debitor Sold final Cont corespondent credit 360 360 Rulaj creditor

251 Cheltuieli anticipate curente Debit Credit Sold initial Cont corespondent debit 521 Rulaj debitor Sold final 11950 11950 3983 3983 Cont corespondent credit 712 Rulaj creditor

722 Cheltuieli ale activitatii financiare Debit Credit Sold initial Cont corespondent debit 136 Rulaj debitor Sold final Cont corespondent credit 10000 10000 Rulaj creditor

136 Avansuri pe termen scurt acordate Debit Credit Sold initial Cont corespondent debit Rulaj debitor Sold final 10000 10000 Cont corespondent credit 722 Rulaj creditor

Modificrile conturilor de PASIV pe parcursul anului 2011

521 Datorii pe termen scurt privind facturile comerciale Debit Credit Sold initial Cont corespondent debit Cont corespondent credit 242 8100 2527 111 224 36600 505 534 242 17500 16667 121 242 11600 3333 534 242 10920 300 121 242 10062 60 534 242 3032 30500 521 242 63550 6100 534 242 1200 13500 521 242 250 2700 534 242 12600 10500 813 242 14400 2100 534 244 16200 1750 534 224 25000 5000 217 242 17500 1000 534 242 11600 1750 217 242 10920 350 534 242 12600 12000 713 244 16200 2400 534 224 14430 1850 712 370 532

Rulaj debitor Sold final

11950 251 2390 534 314174 129602 Rulaj creditor 534 Datorii privind decontarile cu bugetul Debit Credit

Sold initial Cont corespondent debit 521 521 521 521 521 521 521 521 521 242 221 221 242 242 242 539 521 521 225 Rulaj debitor Sold final

505 3333 60 6100 2700 2100 1750 1000 350 8100 90 300 438 20360 6983 80 2400 2390 1333 60372

1217 530 96 86 11382 1987 2760 3240 6000 24000 688 1200 4000 4167 80 132 163 900 540 1333 64501

Cont corespondent credit 228 228 714 227 813 217 221 221 221 221 225 241 241 225 712 713 713 713 713 535 Rulaj creditor

622 Venituri din activitatea financiara Debit Credit Sold initial Cont corespondent debit 20000 6083 2650 3000 360 12093 Cont corespondent credit 228 228 228 243 Rulaj creditor

Rulaj debitor Sold final

20000

531 Datorii fata de personal privind retribuirea muncii Debit Credit Sold initial Cont corespondent debit Cont corespondent credit 241 20000 200 721 241 63550 22000 811

Rulaj debitor Sold final

83550

33000 9000 3500 18000 85700

811 813 712 713 Rulaj creditor

533 Datorii privind asigurarile Debit Credit Sold initial Cont corespondent debit 242 30000 46 5830 8745 2385 17006 Cont corespondent credit 721 813 813 813 Rulaj creditor

Rulaj debitor Sold final

30000

612 Alte venituri operationale Debit Credit Sold initial Cont corespondent debit 351 2000 200 260 430 6000 4200 6000 4000 6667 13800 41557 Cont corespondent credit 211 213 227 242 242 242 242 515 538 Rulaj creditor

Rulaj debitor Sold final

2000

621 Venituri din activitatea de investitii Debit Credit Sold initial Cont corespondent debit Rulaj debitor Sold final 15590 15590 Cont corespondent credit 229 Rulaj creditor

611 Venituri din vinzari Debit Credit Sold initial Cont corespondent debit 351 600000 6531 13800 16200 Cont corespondent credit 241 221 221

Rulaj debitor Sold final

30000 120000 6000 4000 20000 600000 216531

221 221 241 241 241 Rulaj creditor

611 Venituri din vinzari Debit Credit Sold initial Cont corespondent debit 351 Cont corespondent credit 600000 6531 241 13800 221 16200 221 30000 221 120000 221 6000 241 4000 241 20000 241 600000 216531 Rulaj creditor

Rulaj debitor Sold final

314 Capital retras Debit Credit Sold initial Cont corespondent debit 241 Rulaj debitor Sold final Cont corespondent credit 5200 5200 Rulaj creditor

424 Avansuri pe termen scurt primite Debit Credit Sold initial Cont corespondent debit 25000 4000 25000 54000 Cont corespondent credit 242 242 242 Rulaj creditor

Rulaj debitor Sold final

512 Credite bancare pe termen scurt pentru salariati Debit Credit Sold initial

Cont corespondent debit Rulaj debitor Sold final 1750 1750

Cont corespondent credit 242 Rulaj creditor

511 Credite bancare pe termen scurt Debit Credit Sold initial Cont corespondent debit 242 Rulaj debitor Sold final 35000 35000 2600 2600 Cont corespondent credit 714 Rulaj creditor

613 Alte venituri operationale Debit Credit Sold initial Cont corespondent debit 242 Rulaj debitor Sold final Cont corespondent credit 5000 5000 Rulaj creditor

411 Credite bancare pe termen lung Debit Credit Sold initial Cont corespondent debit Rulaj debitor Sold final 20000 20000 40000 Cont corespondent credit 242 241 Rulaj creditor

537 Datorii fata de fondatori si alti participanti Debit Credit Sold initial Cont corespondent debit 311 Rulaj debitor Sold final 4000 4000 4000 4000 Cont corespondent credit 244 Rulaj creditor

311 Capital statutar Debit Credit Sold initial Cont corespondent debit 4000 1000 5240 10240 Cont corespondent credit 537 312 312 Rulaj creditor

Rulaj debitor Sold final

312 Capital suplimentar Debit Credit Sold initial Cont corespondent debit 311 311 Rulaj debitor Sold final Cont corespondent credit 1000 5240 6240 Rulaj creditor

539 Alte datorii pe termen scurt Debit Credit Sold initial Cont corespondent debit 400 80 400 880 Cont corespondent credit 713 534 713 Rulaj creditor

Rulaj debitor Sold final

532 Datorii fata de personal privind alte operatii Debit Credit Sold initial Cont corespondent debit 521 Rulaj debitor Sold final Cont corespondent credit 370 370 Rulaj creditor