Instrumentarea Contabilă a Veniturilor Si a Cheltuielilor

7/25/2019 Instrumentarea Contabil a Veniturilor Si a Cheltuielilor

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INSTRUMENTAREA CONTABIL A

VENITURILOR SI A CHELTUIELILOR.NTOCMIREA SI ANALIZA CONTULUI DEPROFIT I PIERDERE LA SOCIETATEA

ORGANE DE ASAMBLARE S.A.

Coordonator t!!n"!#$%L&$t. 'n!(. dr. La)t&* Ra+ona

A,o-(&ntB'a-/' C/t/-!n


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Ca)!to-&-& -'$r/r!!

Ca). 0 D&1(o-t/r! *! a)ro2'nd/r! )r!(!nd$onta,!-!tat&a (&n!t'r!-or *! a $&-t'!&-!-or

Ca). 3. Pr&1&ntar&a o$!&t/"!! ORGANE DEASAMBLARE S.A.

Ca). 4. St'd!' d& $a1 )r!(!nd $onta,!-!tat&a(&n!t'r!-or *! a $&-t'!&-!-or -a o$!&tat&a ORGANEDE ASAMBLARE S.A.

Ca). 5. Con$-'1!! *! )ro)'n&r!


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Ca). 0 D&1(o-t/r! *! a)ro2'nd/r! )r!(!nd$onta,!-!tat&a (&n!t'r!-or *! a $&-t'!&-!-or

0.0. Dn!"!a6 r&$'noa*t&r&a *! &(a-'ar&a (&n!t'r!-or *! a$&-t'!&-!-or )otr!(!t r&2&r&n"!a-'-'! $onta,!- !nt&rna"!ona-

Con2or+ IAS 076 V&n!t'r!6 (&n!t'r!-& r&)r&1!nt/ !ntrar&a ,r't/ d&,&n$!! &$ono+!$& )& )ar$'r'- )&r!oad&!6 8&n&rat& 9n $adr'-d&2/*'r/r!! a$t!(!t/"!-or o,!*n'!t& a-& 'n&! &nt!t/"! at'n$! $:nd

a$&at/ !ntrar&a ar& dr&)t r&1'-tat $r&*t&r! a-& $a)!ta-'r!-or)ro)r!!6 a-t&-& d&$:t $r&*t&r!-& -&8at& d& $ontr!,'"!!-&)art!$!)an"!-or -a $a)!ta-'r!-& )ro)r!!.

Con2or+ IAS 0 ;Pr&1&ntar&a !t'a"!!-or #nan$!ar&;6 (&n!t'r!-& &$-a!#$/ d')/ nat'ra -or 9n do'/ $at&8or!!% (&n!t'r! d!n&


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C&-t'!&-!-& r&)r&1!nt/ d!+!n'/r! d& a(anta=& &$ono+!$&6 9n$'r'- &


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0.3. A)&$t& t&or&t!$& )r!(!nd $onta,!-!tat&a(&n!t'r!-or *! a $&-t'!&-!-or 9n Ro+:n!a

0.3.0. Str'$t'r! d& (&n!t'r! *! $&-t'!&-! $on2or+ r&8-&+&nt/r!-or$onta,!-& na"!ona-&

Con2or+ OMFP nr. 4>??@3>>6 R&8-&+&nt/r! $onta,!-& $on2or+& $'d!r&$t!(&-& &'ro)&n&6 (&n!t'r!-& $ont!t'!& $r&*t&r! a-& ,&n$!!-or&$ono+!$& 9nr&8!trat& )& )ar$'r'- )&r!oad&! $onta,!-&6 ', 2or+/d& !ntr/r! a' $r&*t&r! a-& a$t!(&-or or! r&d'$&r! a-& dator!!-or6 $ar&

& $on$r&t!1&a1/ 9n $r&*t&r! a-& $a)!ta-'r!-or )ro)r!!6 a-t&-& d&$:t$&-& r&1'-tat& d!n d!tr!,'!r&a a$&tora $/tr& a$"!onar! S)r& d&o&,!r& d& )r&(&d&r!-& nor+&! $onta,!-& !nt&rna"!ona-& IAS 0

;Pr&1&ntar&a !t'a"!!-or #nan$!ar&;6 'nd& (&n!t'r!-& 'nt 9+)/r"!t&d')/ nat'ra -or 9n do'/ $at&8or!!% (&n!t'r!-& d!n &


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&


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Ca). 3 Pr&1&ntar&a o$!&t/"!!ORGANE DE ASAMBLARE S.A.

Firma S.C. ORGANE DE ASAMBLARE S.A. are sediul pe str. Zizinului nr. 113 nBra!"#$ R"m%nia

Ca &"rm' (uridi)'$ S.C. Or*ane de Asam+lare S.A. este " s")ietate pe a),iuninre*istrat' la Re*istrul C"mer,ului )u nr. - /0102.1.1.

O+ie)tul de a)ti#itate al a)tualei s")iet',i ORGANE DE ASAMBLARE S.A. a

#ariat n timp$ su&erind m"di&i)'ri nsemnate din anul apari,iei ntreprinderii 4125p%n' n prezent.

C"n&"rm CAEN "+ie)tul de a)ti#itate este n prezent6 Fa+ri)area de uru+uri$+ul"ane si alte arti)"le &iletate$ &a+ri)area de nituri i ai+e

Capitalul s")ial al s")iet' ii analizate a su&erit mai multe m"di&i)'ri de7a lun*ul

timpului a(un*%nd la #al"area de 32.21.2 lei. S")ietatea nre*istreaz' n prezent un num'r de an*a(a i de 22 repertiza i pe di&erite

se)t"are i &un) ii.


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8rin)ipala surs' de apr"#izi"nare )u materii prime a S.C. ORGANEDE ASAMBLARE S.A. Bra!"# este pia,a intern' iar &urniz"rii dematerii prime sunt urm't"rii6 S.C. 9:ndustria S%rmei; S.A. C%mpia


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3.3. A)r&$!&r&a )o1!t!&! #nan$!ar& *! a)&r2or+an"&-or #nan$!ar&

2.2.1 Dinami)a p"zi iei &inan)iare

>n urma analizei datel"r din +ilan putem )"n)luzi"na urm't"arele6

7 a)ti#ele t"tale nre*istreaz' " )re tere pe t"at' peri"ada analizat'?

7 dat"riile t"tale ale entit' ii nre*istreaz' " )re tere n prima parte a peri"adei analizate$ pentru )a n )ea de7a d"ua parte a peri"adei analizates' s)ad'?

7 )apitalurile t"tale nre*istreaz' )re tere pe t"at' peri"ada analizat'.

>n )"n)luzie se p"ate spune )a p"zi ia &inan)iar' a s")iet' ii este &"arte +un' ntru)%t )apitalurile pr"prii nre*istreaz' )re tere pe t"at' peri"adaanalizat'.


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2.2.2. Apre)ierea per&"rman el"r s")iet' ii ORGANE DE ASAMBLARE S.A.

>n urma analizei datel"r din +ilan putem )"n)luzi"na urm't"arele6

7 rezultatul e@pl"at'rii nre*istreaz' " )re tere pe t"at' peri"ada analizat'?

7 rezultatul &inan)iar nre*istreaz' diminuare pe t"at' peri"ada analizat'?7 rezultul )urent nre*istreaz' diminuare n prima parte a peri"adeianalizate$ pentru )a n )ea de7a d"ua parte s' nre*istreze " )re tere?

7 rezultul +rut nre*istreaz' diminuare n prima parte a peri"adei analizate$pentru )a n )ea de7a d"ua parte s' nre*istreze " )re tere?

7 rezultul net nre*istreaz' diminuare n prima parte a peri"adei analizate$pentru )a n )ea de7a d"ua parte s' nre*istreze " )re tere.

>n )"n)luzie putem spune )' s")ietatea este per&"rmant' ntru)%tnre*istreaz' pr"&it net pe t"at' peri"ada analizat'.


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Ca). 4 St'd!' d& $a1 )r!(!nd $onta,!-!tat&a(&n!t'r!-or *! a $&-t'!&-!-or -a S.C. ORGANE

DE ASAMBLARE S.A. 4.0. A)&$t& )r!(!nd $onta,!-!tat&a (&n!t'r!-or *! $&-t'!&-!-or

-a o$!&tat&a Or8an& d& aa+,-ar& S.A.Ana-!1:nd (&n!t'r!-& *! $&-t'!&-!-& -a a$&at/ o$!&tat&)'t&+ $on$-'1!ona% $&-t'!&-!-& d& &


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3.2.:nstrumentarea )"nta+il' a #enituril"r i )eltuielil"r la s")ietatea ORGANE DEASAMBLARE S.A.1. C"nsumul de materii prime ne)esare "+,inerii pr"dusel"r &inite este tre)ut pe +"nulde )"nsum nr. 10211 din .12.211. 8entru realizarea a de uru+uri$ nituri$ ai+e se utilizeaz' materii prime n #al"are de 3 lei i materiale )"nsuma+ile n #al"are de2 lei.

1 Celtuieli )u materiile prime 31 Materii prime 3 lei2 Celtuieli )u materiale )"nsuma+ile 32 Materiale )"nsuma+ile 2 lei2. O+,inerea pr"dusului &init este nre*istrat' prin n"ta de predare nr. 0211 din1.12.211. Cantitatea a &"st de de uru+uri$ 3 de nituri i 2 de ai+e. 3 8r"duse &inite 11 enituri a&erente )"sturil"r st")uril"r de pr"duse 2 lei3. Am+alarea pr"dusel"r &inite

23 Celtuieli pri#ind materialele pentru am+alat 323 Materiale pentru am+alat lei5. nr&8!trar&a 2ond'-'! d& a-ar!!

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3?> -&! 555 I+)o1!t )& (&n!t'r! d& nat'ra a-ar!!-or

534 -&!


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. nr&8!trar&a *! )-ata 2a$t'r!-or )r!+!t& d& -a 2'rn!1or'- d& &n&r8!& &-&$tr!$/9n (a-oar&a d& 0>>> d& -&!TVA 35 .

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C&-t'!&-! )r!(!nd do,:n1!-& J 073 Do,:n1! a2&r&nt& $r&d!t&-or,an$ar& )& t&r+&n -'n8

0>?> -&!


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1. >nre*istrarea am"rtiz'rii

700 C&-t'!&-! d& &


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Ana-!1a r&nta,!-!t/"!! -a o$!&tat&a ORGANE DE ASAMBLARE S.A.n 'r+a 9nto$+!r!! $ont'-'! d& )ro#t *! )!&rd&r& -a 40.03.3>00 *! aana-!1/r!! r&nta,!-!t/"!! & )ot $on$-'1!ona 'r+/toar&-&% rata +ar=&! $o+&r$!a-& $ad& $' 466 #!nd 9no"!t/ d& o $r&*t&r& a$!2r&! d& a2a$&r!6 &(!d&n"!a1/ 2a)t'- $/ 9ntr&)r!nd&r&a )r&2&r/ r&d'$&r&a)r&"'r!-or d& (:n1ar& 9n $o)'- $'$&r!r!! 'n'! no' &8+&nt d& )!a"/ rata &6>?6 $&&a $& &6>? rata +ar=&! n&t& 9nr&8!tr&a1/ o $r&*t& d& >6>736 $&&a $& arat/ o'*oar/ $r&*t&r& a $!&n"&! 9ntr&)r!nd&r!!6 r&)&$t!( $a)a$!tat&a a d&a r&a-!1a )ro#t *! d& a r&1!ta $on$'r&n"&! rata +ar=&! n&t& d& &


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rat&! +ar=&! ,r't& d& a'to#nan"ar& $a-$'-at/ )r!n +&todaad!"!ona-/ $r&*t& $' >6>76 $&&a $& 9n&a+n/ o $r&*t&r& a'r)-''-'! d& r&'r& d& $ar& d!)'n& )&ntr' a*! a!8'rad&1(o-tar&a *!@a' r&+'n&rar&a a$"!onar!-or /!.

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$r&*t& $' >6>? 9n )&r!oada 3>0> 3>00.


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$&-t'!&-!-or

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)oat& -'a d&$!1!a d& +a=orar& a (&n!t'r!-or a' r&d'$&r&a$&-t'!&-!-or. P&ntr' a a='ta $ond'$&r&a a$&t&! o$!&t/"! a+ a-& $a

't!-!1:nd !t&+'- d& a!tar& a d&$!1!!-or / o,"!n 'nr&1'-tat $ar& / -& '*'r&1& +'n$a. At2&- 9n )r!+a #8'r/

a+ )r&1&ntat d&n'+!r&a a)-!$a"!&!%


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P& -:n8/ $a-!#$ator!! )& $ar& !a+ )r&1&ntat ant&r!or6 a+ a-& /2o-o&$ *! an'+!t& (ar!a,!-& d& $ar& tr&,'!& / & t!n/ &a+a 9n)ro$&'- d& -'ar& a d&$!1!&!. A$&t& (ar!a,!-& 'nt )r&1&ntat& 9n'r+atoar&a #8'r/%


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D')/ $& a+ !d&nt!#$at $ar& 'nt (ar!a,!-&-& )& $ar& -& (o! 2o-o!6a+ ta,!-!t $ar& &t& $o)'- $ar& (a a='ta $ond'$&r&a o$!&t/"!! /!a $&a +a! ,'n/ d&$!1!&. S$o)'- &t& &(!d&n*!at 9n #8'ra'r+/toar&%


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n r&a-!1ar&a )rotot!)'-'! & (a !n& $ont d& an'+!t& r&8'-! d!ntr&$ar& (o! a+!nt! $:t&(a &


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D')/ $& a+ r&a-!1at r&8'-!-& Q! -&a+ !+)-&+&ntat 9n )ro8ra+ a+o,!n't +a! +'-t& &t'r! d&$!1!ona-& 'nd& a+ !ntrod' an'+!t&r/)'n'r! )&ntr' a a='n8& -a ra)ort'- #na-. Iat/ $:t&(a d!ntr&&


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D')/ $& a+ )ar$'r a$&Qt! )aQ! a+ r&'!t a o,!n&+ an'+!t&r&1'-tat& )& $ar& )ro8ra+'- E


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Ca) 5. Con$-'1!! ! )ro)'n&r!

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9ntr'$:t r&a-!1&a1/ )ro#t n&t )o1!"!a #nan$!ara &t& ,'na 9ntr'$:t $a)!ta-'r!-& )ro)r!! $r&$ )&

toata )&r!oada ana-!1at/ rat&-& d& r&nta,!-!tat& 'nt !n 8&n&ra- )o1!t!(& $&&a $& !nd!$/2a)t'- $/ 9ntr&)r!nd&r&a ar& 'n randa+&nt ,'n !ar +ana8&+&nt'-&t& 'n'- -a 2&- d& ,'n.


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-&8!-a!a 9n (!8oar& Q! -a nor+&-& &'ro)&n& 9n do+&n!' $r&Qt&r&a 8rad'-'! d& )art!$!)ar& a &$!)&! d& $ond'$&r& -ar&nta,!-!1ar&a a$t!(!t/!! o$!&t/!! $r&Qt&r&a $a-!t/!! r&-a!&! d!ntr& $ond'$&r& Q! )&rona-'- an8a=at 9+,'n/t/!r&a !t&+'-'! !n2or+a!ona- a- o$!&t/!!

d!+!n'ar&a $&-t'!&-!-or d& &

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Instrumentarea Contabilă a Veniturilor Si a Cheltuielilor