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UNIVERSITATEA DE STAT DIN MOLDOVA

FACULTATEATIINE ECONOMICE

CATEDRA FINAN E I BNCI

Lucrul individual

la disciplina BAELE CONTABILITII

STUDIU DE CA

Conductor tiinific:Lisnic Vic!"ria, lect. univ.

Autorul: Scli#"s Dani$la, FB 1501

Chiinu - 2016

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S"lduril$ p$ c"n!uril$ din Car!$a %ar$ la &'(&'()&'*SRL +Carp$!,

Nr( D$nu%ir$a c"n!uril"r Su%a (lei

1. C!"it!l #oci!l 2560002. Conturi curente $n %oned n!ion!l &'000. )!teri!le 5600*. C!#! &005. +!torii "rivind !#iurrile 1'5006. roviio!ne curente 10/'0&. Alte d!torii curente 21000'. %oiliri necor"or!le 1'&00/. A%orti!re! i%oilirilor necor"or!le */010. Cre!ne co%erci!le 5*000

11. Corecii ("roviio!ne l! cre!ne co%"ro%i#e *0012. iecte de %ic v!lo!re i #curt dur!t 2&001. 3ur! oiectelor de %ic v!lo!re i #curt dur!t *501*. +!torii f! de "er#on!l "rivind retriuire! %uncii '000015. C!"it!l de reerv 2600016. 4eerve #t!tut!re 16'001&. Credite !nc!re "e ter%en #curt 1'0001'. )ilo!ce fie 2&'5001/. Alte re#erve 16'020. A%orti!re! %ilo!celor fie 120021. Cre!ne !le "er#on!lului 1500022. Cre!ne !le uetului 15/002. +!torii co%erci!le 60002*. Cre!ne "e ter%en lun 12'0025. roduci! $n cur# de eecuie 2220026. C!"it!l #u"li%ent!r */002&. rodu#e 16&002'. Conturi curente $n v!lut #trin 210002/. rofit nere"!rti!t ("ierdere ne!co"erit !le !nilor "recedeni &000. +!torii f! de uet 1/000

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Op$ra-iunil$ $c"n"%ic$ $#$c!ua!$ .n anul )&'*la SRL /Carp$!,

Nr( C"n-inu!ul "p$ra-iunil"r $c"n"%ic$ Su%a(lei

D$di! Cr$di!

1. 7e reflect #oldul "roduciei $n cur# de eecuie l! $nce"utul "erio!dei de

e#tiune

22200 '11 215

2. 7-!u "ri%it %!teri!le de l! furniori 5* 000 lei (inclu#iv 89A *5000/000

2115*

521521

. 7-! c!lcul!t #!l!riul lucrtorilor !ctivitii de ! ( lucrtori *01 '11 51*. Contriuii l! !#iurrile #oci!le i %edic!le (l! o"er!i! 110' '11 55. 7-!u con#u%!t %!teri!le "entru f!ric!re! "rodu#elor *001 '11 2116. +in contul curent $n %oned n!ion!l #-! !chit!t d!tori! f! de 7A

9ir!nt;1501 521 2*2

&. 7-! c!lcul!t #!l!riul !d%ini#tr!iei (2 "er#o!ne 01 &1 51'. Contriuiile l! !#iurrile #oci!le i %edic!le (l! o"er!i! & ' &1 5/. 7-!u oinut "rodu#e din !ctivit!te! de ! *501 216 '1110. 7e reflect v!lo!re! cont!il ! "rodu#elor v$ndute 74< F!r%ec; cu

!chit!re! ulterio!r

2501 &11 216

11. 7e reflect venitul oinut din v$n!re! "rodu#elor 74< F!r%ec; cu!chit!re! ulterio!r 2 000 lei (fr 89A

20006*00

221221

6115*

12. =n c!# #-! $nc!#!t de l! contul curent $n %oned n!ion!l "entru "l!t!#!l!riului

*01 2*1 2*2

1. +in c!# #-!u !chit!t #!l!riile lucrtorilor !d%ini#tr!iei 01 51 2*11*. 7-! !cord!t !v!n# titul!rului )!l!i 9. "entru !chit!re! cheltuielilor de

de"l!#!re101 226 2*1

15. 7e trec #u%ele #"re decont!re du" de#tin!ie $n !! decontului de !v!n#"ri%it de l! )!l!i 9.

/61 &1 226

16. 7e re#tituie $n c!#ierie #oldul #u%elor #"re decont!re !le titul!rului )!l!i

9.

&0 2*1 226

1&. +e l! contul curent $n %oned n!ion!l #-!u ridic!t $n nu%er!r "entru!chit!re! cheltuielilor !d%ini#tr!tive

121 2*1 2*2

1'. 7e "une $n funciune %ilocul fi confor% f!cturii !cce"t!te de l! 74 0 4ct > 07f > 1'&00

+eit ''3 /A%"r!i1ar$a i%"0ili1aril"r n$c"rp"ral$, Credit7i > */0

4dt > 0 4ct > 0

7f > */0

+eit ')3 /Mi4l"ac$ #i5$, Credit7i > 2&'5001' 6000

4dt > 6000 4ct > 07f > 2'*500

+eit ')6 /A%"r!i1ar$a %i4l"ac$l"r #i5$, Credit

7i > 1200

4dt > 0 4ct > 07f > 1200

+eit '7' /Cr$an!$ p$ !$r%$n lun8, Credit7i > 12'00

4dt > 0 4dt > 07f > 12'00

+eit )'' /Ma!$rial$, Credit7i > 56002 *5000

1/ 521

5 *001

4dt > *5521 4dt > *0017f > 110/0

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+eit )'3 /OMVSD, Credit7i > 2&00

4dt > 0 4ct > 07f > 2&00

+eit )'6 /U1ura OMVSD, Credit7i > *50

4dt > 0 4ct > 07f > *50

+eit )'* /9r"duc!ia in curs d$ $5$cu!i$, Credit7i > 222002& 22/ 1 22200

4dt > 22/ 4ct > 222007f > 22/

+eit )'7 /9r"dus$, Credit7i > 16&00/ *501 10 2501

21 '214dt > *501 4ct > 2627f > 2'*6/

+eit ))' /Cr$an!$ c"%$rcial$, Credit

7i > 5*00011 2000

11 6*00

2 '*00

4dt > '*00 4ct > '*007f > 5*000

+eit ))) /C"r$c!ii :pr"vi1i"an$; privind cr$an!$l$ c"%pr"%is$; Credit7i > *00

4dt > 0 4ct > 07f > *00

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+eit ))* /Cr$an!$ al$ 0u8$!ului, Credit7i > 15/00

4dt > 0 4ct > 07f > 15/00

+eit ))7 /Cr$an!$ al$ p$rs"nalului, Credit7i > 150001* 101

25 /1

15 /61

16 &0

25 /14dt > 1122 4ct> 11227f > 15000

+eit )6' /Casa, Credit7i > &0012 *01

16 &0

1& 121

20 10000

20 2000

25 /1

1 01

1* 101

22 /01

2* /1

4dt > 1&*2 4ct > 11'*7f > *//

+eit )6) /C"n!uri cur$n!$ in %"n$da na!i"nala, Credit7i > &'00022 /01

2 '*00

6 1501

12 *01

1& 121

26 &200

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4dt > *&*1 4ct > 2&*/7f > /&/'

+eit )63 /C"n!uri cur$n!$ in valu!a s!raina, Credit7i > 21000

4dt > 0 4ct > 07f > 21000

+eit 3'' /Capi!al s"cial, Credit7i > 256000

4dt > 0 4ct > 0

7f > 256000

+eit 3') /Capi!al supli%$n!ar, Credit7i > */00

4dt > 0 4ct > 07f > */00

+eit 3)' /Capi!al d$ r$1$rva, Credit7i > 26000

4dt > 0 4ct > 07f > 26000

+eit 3)) /R$1$rv$ s!a!u!ar$, Credit7i > 16'00

4dt > 0 4ct > 07f > 16'00

+eit 3)3 /Al!$ r$1$rv$, Credit7i > 16'0

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4dt > 0 4ct > 07f > 16'0

+eit 33) /9r"#i! n$r$par!i1a! :pi$rd$r$ n$ac"p$ri!a; al$ anil"r pr$c$d$n!i, Credit7i > &00

4dt > 0 4ct > 07f > &00

+eit *'' /Cr$di!$ 0ancar$ p$ !$r%$n scur!, Credit7i > 1'000

4dt > 0 4ct > 07f > 1'000

+eit *)' /Da!"rii c"%$rcial$ cur$n!$, Credit7i > 6000

6 1501

26 &200

2 *5000

2 /000

1' 6000

1' 12004dt > 2221 4ct > 61200

7f > &*/6/

+eit *3' /Da!"rii #a!a d$ p$rs"nal privind r$!ri0uir$a %uncii, Credit7i > '0000

1 01 *01

& 014dt > 01 4ct > &062

7f > '*01

+eit *33 /Da!"rii privind asi8uraril$ s"cial$ si %$dical$, Credit7i > 1'500* 110'

' '4dt > 0 4ct > 1/*1

7f > 20**1

+eit *36 /Da!"rii #a!a d$ 0u8$!, Credit

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& 01

' '

15 /61

2/ *'25

4dt > *'25 4ct > *'257f > 0

+eit ='6 /Al!$ c>$l!ui$li din ac!ivi!a!$a "p$ra!i"nala, Credit7i > 02* /1 2/ /1

4dt > /1 4ct > /17f > 0

+eit 01 22200

*01

* 110'

5 *001

/ *501

2& 22/

4dt > 6&&0 4ct > 6&&07f > 0

+eit 3*' /R$1ul!a! #inanciar !"!al, Credit

7i > 02/ 262

2/ *'25

2/ /1

0 ***

2' *2000

2' 612

4dt > *2612 4ct > *26127f > 0

+eit 333 /9r"#i! n$! al p$ri"ad$i d$ 8$s!iun$, Credit7i > 00 ***

4dt > 0 4ct > ***7f > ***

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Balan-a d$ v$ri#icar$ a c"n!uril"r sin!$!ic$

Nd?" D$nu%ir$a c"n!uril"r

S"ld ini-ial Rula4$ S"ld #inal

D$0i! Cr$di! D$0i! Cr$di! D$0i! Cr$di!

1. 112 %oili!ri necor"or!le; 1'&00 1'&002. 11 A%orti!re! i%oili!rilornecor"or!le;

*/0 */0

. 12 )ilo!ce fie; 2&'500 6000 2'*500*. 12* A%orti!re! %io!celor fie; 1200 12005. 161 Cre!nte "e ter%en lun; 12'00 12'006. 211 )!teri!le; 5600 *5521 *001 110/0&. 21 )97+; 2&00 2&00'. 21* 3ur! )97+; *50 *50/. 215 roducti! in cur# de eecutie; 22200 22/ 22200 22/

10. 216 ?rodu#e; 16&00 *501 262 2'*6/11. 221 Cre!nte co%erci!le; 5*000 '*00 '*00 5*00012. 222 Corectii ("roviio!ne l!

cre!ntelor co%"ro%i#e;*00 *00

1. 225 Cre!nte !le uetului; 15/00 15/001*. 226 Cre!nte !le "er#on!lului; 15000 1122 1122 1500015. 2*1 C!#!; &00 1&*2 11'* *//16. 2*2 Conturi curente in %oned!

n!tion!l!;&'000 *&*1 2&*/ /&/'

1&. 2* Conturi curente in v!lut! #tr!in!; 21000 210001'. 11 C!"it!l #oci!l; 256000 2560001/. 12 C!"it!l #u"li%ent!r; */00 */0020. 21 C!"it!l de reerv!; 26000 26000

21. 22 4eerve #t!tut!re; 16'00 16'0022. 2 Alte reerve; 16'0 16'02. 2 rofit nere"!rti!t ("ierdere

ne!co"erit! !le !nilor "recedenti;&00 &00

2*. rofit net ("ierdere net! !l"erio!dei de e#tiune;

*** ***

25. 51 4eult!t fin!nci!r tot!l; *2612 *261226. 511 Credite !nc!re "e ter%en #curt; 1'000 1'0002&. 521 +!torii co%erci!le curente; 6000 2221 61200 &*/6/2'. 51 +!torii f!t! de "er#on!l "rivind

retriuire! %uncii;'0000 01 &062 '*01

2/. 5 +!torii "rivind !#iur!rile #oci!le#i %edic!le; 1'500 1/*1 20**1

0. 5* +!torii f!t! de uet; 1/000 10200 '*00 1&2001. 5' roviio!ne curente; 10/'0 10/'02. 5** Alte d!torii curente; 21000 21000. 611 9enituri din vin!ri; *2000 *2000*. 612 Alte venituri din !ctivit!te!

o"er!tion!l!;612 612

5. &11 Co#tul vin!rilor; 262 2626. &1 Cheltuieli !d%ini#tr!tive; *'25 *'25&. &1* Alte cheltuieli din !ctivit!te!

o"er!tion!l!;/1 /1

'. '11 Activit!ti de !!; 6&&0 6&&0TOTAL *6'

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BILANUL l! 1.12 201*

Nr(d?"

Ac!iv C"d(rd(

S"ld la.nc$pu!ulp$ri"ad$i

d$8$s!iun$

s#.ri!ulp$ri"ad$i

d$8$s!iun$' ) 3 6 *

1. Ac!iv$ i%"0ili1a!$%oiliri necor"or!le 010

1'210 1'210

%oiliri cor"or!le $n cur# de eecuie 0208erenuri 00)ilo!ce fie 0*0 26500 2&1004e#ur#e %iner!le 050Active ioloice i%oili!te 060

nve#tiii fin!nci!re "e ter%en lun $n "ri ne!fili!te 0&0nve#tiii fin!nci!re "e ter%en lun $n "ri !fili!te 0'0nve#tiii i%oili!re 0/0Cre!ne "e ter%en lun 100 12'00 12'00Av!n#uri !cord!te "e ter%en lun 110Alte !ctive i%oili!te 120

T"!al ac!iv$ i%"0ili1a!$(rd.010@rd.020@rd.00@rd.0*0@rd.050@rd.060@rd.0&0@rd.0'0@rd.0/0@rd.100@rd.110@rd.120

10 )@73'& 3&)3'&

2. Ac!iv$ circulan!$)!teri!le 1*0

5600 110/0

Active ioloice circul!nte 150iecte de %ic v!lo!re i #curt dur!t 160 2250 2250roduci! $n cur# de eecuie i "rodu#e 1&0 '/00 50'0')rfuri 1'0Cre!ne co%erci!le 1/0 5600 5600Cre!ne !le "rilor !fili!te 200Av!n#uri !cord!te curente 210Cre!ne !le uetului 220 15/00 15/00Cre!ne !le "er#on!lului 20 15000 15000Alte cre!ne curente 2*0

u%er!r $n c!#ierie i l! conturi curente 250 &00&'00021000

*///&/'21000

Alte ele%ente de nu%er!r 260nve#tiii fin!nci!re curente $n "ri ne!fili!te 2&0nve#tiii fin!nci!re curente $n "ri !ffili!te 2'0Alte !ctive circul!nte 2/0T"!al ac!iv$ circulan!$(rd.1*0@rd.150@rd.160@rd.1&0@rd.1'0@rd.1/0@rd.200@rd.210@rd.220@rd.20@rd.2*0@rd.250@rd.260@rd.2&0@rd.2'0@rd.2/0

00 )3&@*& )=)*)*

T"!al ac!iv$(rd.10@rd.00

10 *)=)7& *=6

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9asiv. Capi!al pr"priu

C!"it!l #oci!l i #u"li%ent!r 20 256000

*/00

256000

*/004eerve 0 26000

16'0016'0

2600016'0016'0

Corecii !le reult!telor !nilor "recedeni *0 rofit nere"!rti!t ("ierdere ne!co"erit !l !nilor

"recedeni50 &00 &00

rofit net ("ierdere net !l "erio!dei de e#tiune 60 ***rofit utili!t !l "erio!dei de e#tiune &0 Alte ele%ente de c!"it!l "ro"riu '0T"!al capi!al pr"priu(rd.20@rd.0@rd.*0@rd.50@rd.60@rd.&0@rd.'0

/0 3)3=