ORDIN
Nr. 425 din 3 martie 1998
ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE
ACT PUBLICAT IN: MONITORUL OFICIAL NR. 391 bis din 15 octombrie
1998
INTRODUCERE
In baza prevederilor art. 4 din Legea contabilitatii nr. 82/1991,
Ministerul Finantelor "emite planul de conturi general, modelele
registrelor si bilanturilor contabile, formularele comune privind activitatea
financiara si contabila, normele metodologice privind intocmirea si utilizarea
acestora". Prin Hotararea Guvernului nr. 831/1997 pentru aprobarea
modelelor formularelor comune privind activitatea financiara si contabila si a
normelor metodologice privind intocmirea si utilizarea acestora s-au aprobat
formularele cu regim special, iar in conformitate cu prevederile art. 2(1) din
hotararea mai sus mentionata, au fost elaborate normele metodologice de
intocmire si utilizare a formularelor, comune pe economie, care nu au regim
special, privind activitatea financiara si contabila.
Mentionam ca formularele tipizate, comune pe economie, privind activitatea
financiara si contabila pot fi adaptate in functie de specificul si
necesitatile persoanelor juridice si persoanelor fizice prevazute la art. 1 din
Legea contabilitatii nr. 82/1991, cu conditia respectarii continutului de
informatii cuprinse in modele, precum si a normelor de intocmire si utilizare.
Includerea, eliminarea sau modificarea unor modele de formulare comune si a
normelor de intocmire si utilizare a acestora, care fac obiectul prezentei
lucrari, se vor face periodic, in functie de modificarile legislatiei
financiar-contabile, la propunerea persoanelor fizice si juridice si a
institutiilor interesate.
Formularul acestor modele poate fi adaptat in functie de necesitatile
proprii, in sensul micsorarii sau maririi acestuia, iar numarul de exemplare
poate fi mai mare atunci cand se considera oportun.
Formularele se pot tipari fata si verso, sau numai fata, in functie de
specificul activitatii, de utilizarea tehnicii de calcul la intocmirea acestora
sau tipul de hartie folosit (autocopiativa).
Prin aceste norme se urmareste ca documentele justificative si contabile sa
furnizeze informatiile necesare si obligatorii privind operatiile
economico-financiare derulate de fiecare unitate patrimoniala si, totodata, sa
permita identificarea si controlul operatiilor efectuate.
Inregistrarea operatiilor economico-financiare in formularele comune pe
economie, trebuie efectuata in stricta concordanta cu prevederile actelor
normative care le reglementeaza.
Ministrul Finantelor,
Avand in vedere atributiile prevazute in Hotararea Guvernului Romaniei nr.
447/1997 privind organizarea si functionarea Ministerului Finantelor,
In temeiul prevederilor art. 4 din Legea contabilitatii nr. 82/1991 si art.
2 din Hotararea Guvernului nr. 831/1997 pentru aprobarea modelelor formularelor
comune privind activitatea financiara si contabila si a normelor metodologice
privind intocmirea si utilizarea acestora,
emite urmatorul ordin:
1. Se aproba Normele metodologice de intocmire si utilizare a formularelor
tipizate, comune pe economie, care nu au regim special, privind activitatea
financiara si contabila, precum si modelele acestora.
2. Tiparirea si difuzarea acestora se vor face prin oferta publica,
organizata conform reglementarilor legale in vigoare, pe baza caietului de
sarcini elaborat de Directia generala legislatie contabila.
3. Directia generala legislatie contabila va duce la indeplinire prevederile
prezentului ordin.
4. Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I
bis.
MINISTRUL FINANTELOR,
DANIEL DAIANU
NORMELE METODOLOGICE DE INTOCMIRE SI UTILIZARE A FORMULARELOR COMUNE PE
ECONOMIE, CARE NU AU REGIM SPECIAL, PRIVIND ACTIVITATEA FINANCIARA SI
CONTABILA, PRECUM SI MODELELE ACESTORA
CUPRINS
SECTIUNEA I ......................................................... 13
A. Nomenclatorul privind modelele registrelor si formularelor
contabile tipizate, comune pe economie, care nu au regim special,
pentru activitatea financiara si contabila ....................... 15
B. Norme generale privind documentele justificative si
financiar-contabile .............................................. 19
C. Registrele de contabilitate ...................................... 22
D. Forme de inregistrare in contabilitate ........................... 23
E. Metodele de conducere a contabilitatii analitice a valorilor
materiale ........................................................ 28
F. Reconstituirea documentelor justificative si contabile pierdute,
sustrase sau distruse ............................................ 33
G. Arhivarea si pastrarea documentelor justificative si contabile ... 34
H. Criterii minimale privind programele informatice utilizate in
domeniul financiar-contabil ...................................... 35
I. Proceduri privind organizarea si conducerea contabilitatii ....... 38
SECTIUNEA a II-a .................................................... 41
J. Normele de intocmire si utilizare a formularelor, precum si
modelele acestora ................................................ 43
SECTIUNEA I
A. NOMENCLATORUL
privind modelele registrelor si formularelor tipizate, comune pe economie,
pentru activitatea financiara si contabila
______________________________________________________________________________
|Nr. | Denumirea formularului | Cod
|
|crt.|
|_____________________|
| | | baza | varianta
|
|____|___________________________________________________|_________|___________|
| 0 | 1 | 2 | 3
|
|____|___________________________________________________|_________|___________|
| | I. REGISTRELE DE CONTABILITATE | |
|
|____|___________________________________________________|_________|___________|
| 1.| Registrul-jurnal | 14-1-1 |
|
|
|___________________________________________________|_________|___________|
| | - Registrul-jurnal de incasari si plati | | 14-1-1/a
|
|____|___________________________________________________|_________|___________|
| 2.| Registrul-inventar | 14-1-2 |
|
|____|___________________________________________________|_________|___________|
| 3.| Cartea mare | 14-1-3 | |
|
|___________________________________________________|_________|___________|
| | - Cartea mare (sah) | | 14-1-3/a
|
|____|___________________________________________________|_________|___________|
| | II. MIJLOACE FIXE | |
|
|____|___________________________________________________|_________|___________|
| 4.| Registrul numerelor de inventar | 14-2-1 |
|
| |___________________________________________________|_________|___________|
| | - Registru de inventar privind investitiile | |
|
| | dotarile si alte utilitati | | 14-2-1/a
|
|____|___________________________________________________|_________|___________|
| 5.| Fisa mijlocului fix | 14-2-2 |
|
|____|___________________________________________________|_________|___________|
| 6.| Bon de miscare a mijloacelor fixe | 14-2-3A |
|
|
|___________________________________________________|_________|___________|
| | - Proces-verbal de scoatere din functiune a | |
|
| | mijloacelor fixe/de declasare a unor bunuri | |
|
| | materiale | | 14-2-3/aA
|
|____|___________________________________________________|_________|___________|
| 7.| Proces-verbal de receptie | 14-2-5 |
|
|____|___________________________________________________|_________|___________|
| | - Proces-verbal de receptie provizorie | | 14-2-5/a
|
| |___________________________________________________|_________|___________|
| | - Proces-verbal de punere in functiune | | 14-2-5/b
|
|
|___________________________________________________|_________|___________|
| | - Proces-verbal de receptie finala | | 14-2-5/c
|
|____|___________________________________________________|_________|___________|
| | III. BUNURI DE NATURA STOCURILOR | |
|
|____|___________________________________________________|_________|___________|
| 8.| Nota de receptie si constatare de diferente | 14-3-1A |
|
|
|___________________________________________________|_________|___________|
| | - Nota de receptie si constatare de diferente | | 14-3-1/aA
|
|____|___________________________________________________|_________|___________|
| 9.| Bon de primire in consignatie | 14-3-2 |
|
|____|___________________________________________________|_________|___________|
| 10.| Bon de predare, transfer, restituire | 14-3-3A |
|
|____|___________________________________________________|_________|___________|
| 11.| Bon de consum | 14-3-4A |
|
|____|___________________________________________________|_________|___________|
| | - Bon de consum (colectiv) | | 14-3-4/a
|
|
|___________________________________________________|_________|___________|
| | - Fisa limita de consum | | 14-3-4/bA
|
|
|___________________________________________________|_________|___________|
| | - Fisa limita de consum (colectiva) | | 14-3-4/cA
|
|
|___________________________________________________|_________|___________|
| | - Lista zilnica de alimente | | 14-3-4/dA
|
|____|___________________________________________________|_________|___________|
| 12.| Dispozitie de livrare | 14-3-5A |
|
|____|___________________________________________________|_________|___________|
| 13.| Borderou de predare a documentelor | 14-3-7 |
|
|____|___________________________________________________|_________|___________|
| 14.| Fisa de magazie | 14-3-8 |
|
|____|___________________________________________________|_________|___________|
| | - Fisa de magazie (cu doua unitati de masura) | | 14-3-8/a
|
| |___________________________________________________|_________|___________|
| | - Fisa de magazie cu repartizarea iesirilor | | 14-3-8/c
|
|____|___________________________________________________|_________|___________|
| 15.| Fisa de evidenta a obiectelor de inventar in | 14-3-9 |
|
| | folosinta | |
|
|____|___________________________________________________|_________|___________|
| | - Fisa de evidenta a stocurilor si a obiectelor | | |
| | de inventar pe locuri de folosinta | | 14-3-9/a
|
|____|___________________________________________________|_________|___________|
| 16.| Registrul stocurilor | 14-3-11 |
|
|____|___________________________________________________|_________|___________|
| | - Registrul stocurilor | | 14-3-11/a
|
|____|___________________________________________________|_________|___________|
| 17.| Lista de inventariere | 14-3-12 |
|
|____|___________________________________________________|_________|___________|
| | - Lista de inventariere (pentru gestiuni | |
|
| | global-valorice) | | 14-3-12/a
|
|
|___________________________________________________|_________|___________|
| | - Lista de inventariere | | 14-3-12/b
|
|____|___________________________________________________|_________|___________|
| | IV. MIJLOACE BANESTI SI DECONTARI | |
|
|____|___________________________________________________|_________|___________|
| 18.| Chitanta pentru operatii in valuta | | 14-4-1/a
|
|____|___________________________________________________|_________|___________|
| 19.| Proces-verbal de plati | 14-4-3A |
|
|____|___________________________________________________|_________|___________|
| 20.| Dispozitie de plata-incasare catre casierie | 14-4-4 |
|
|
|___________________________________________________|_________|___________|
| | - Dispozitie de plata-incasare catre casierie | |
|
| | (colectiva) | | 14-4-4/a
|
|____|___________________________________________________|_________|___________|
| 21.| Imputernicire | 14-4-5 |
|
|____|___________________________________________________|_________|___________|
| 22.| Borderoul documentelor achitate cu cecuri de | |
|
| | decontare | 14-4-6 |
|
|____|___________________________________________________|_________|___________|
| 23.| Registru de casa | 14-4-7A |
|
|
|___________________________________________________|_________|___________|
| | - Registru de casa (in valuta) | | 14-4-7/aA
|
|
|___________________________________________________|_________|___________|
| | - Registru de casa | | 14-4-7/bA
|
| |___________________________________________________|_________|___________|
| | - Registru de casa (in valuta) | | 14-4-7/cA
|
|____|___________________________________________________|_________|___________|
| 24.| Bon de vanzare | 14-4-12 |
|
|____|___________________________________________________|_________|___________|
| 25.| Borderou de achizitie | 14-4-13 |
|
|
|___________________________________________________|_________|___________|
| | - Borderou de achizitie (alimentatie publica) | | 14-4-13/a
|
|
|___________________________________________________|_________|___________|
| | - Borderou de achizitie (de la producatori | |
|
| | individuali) | | 14-4-13/b
|
|____|___________________________________________________|_________|___________|
| 26.| Decont pentru operatii in participatie | 14-4-14 |
|
|____|___________________________________________________|_________|___________|
| | V. SALARII SI ALTE DREPTURI DE PERSONAL | |
|
|____|___________________________________________________|_________|___________|
| 27.| Stat de salarii | 14-5-1 |
|
|
|___________________________________________________|_________|___________|
| | - Stat de salarii | | 14-5-1/a
|
| |___________________________________________________|_________|___________|
| | - Stat de salarii (fara elementele componente ale | |
|
| | salariului total) | | 14-5-1/b
|
| |___________________________________________________|_________|___________|
| | - Stat de salarii (fara elementele componente ale | |
|
| | salariului total) | | 14-5-1/c
|
| |___________________________________________________|_________|___________|
| | - Lista de avans chenzinal | | 14-5-1/d
|
|
|___________________________________________________|_________|___________|
| | - Lista de avans chenzinal | | 14-5-1/e
|
| |___________________________________________________|_________|___________|
| | - Lista de indemnizatii pentru concediul de odihna| | 14-5-1/f
|
|
|___________________________________________________|_________|___________|
| | - Desfasuratorul indemnizatiilor platite in | |
|
| | contul asigurarilor sociale de stat | | 14-5-1/g
|
|
|___________________________________________________|_________|___________|
| | - Drepturi banesti - Chenzina I (extras) | | 14-5-1/h
|
|
|___________________________________________________|_________|___________|
| | - Drepturi banesti - Chenzina a II-a (extras) | | 14-5-1/i
|
| |___________________________________________________|_________|___________|
| | - Stat de salarii pentru colaboratori | | 14-5-1/j
|
|
|___________________________________________________|_________|___________|
| | - Stat de salarii | | 14-5-1/k
|
|
|___________________________________________________|_________|___________|
| | - Stat de salarii | | 14-5-1/l
|
|____|___________________________________________________|_________|___________|
| 28.| Fisa de evidenta a salariilor | 14-5-2 |
|
|
|___________________________________________________|_________|___________|
| | - Fisa de evidenta a salariilor (cu elementele | |
|
| | componente ale salariului total) | | 14-5-2/a
|
|____|___________________________________________________|_________|___________|
| 29.| Ordin de deplasare (delegatie) | 14-5-4 |
|
| |___________________________________________________|_________|___________|
| | - Ordin de deplasare (delegatie) in strainatate | |
|
| | (transporturi internationale) | | 14-5-4/a
|
|____|___________________________________________________|_________|___________|
| 30.| Decont de cheltuieli (pentru deplasari externe) | 14-5-5 |
|
|
|___________________________________________________|_________|___________|
| | - Decont de cheltuieli valutare (transporturi | |
|
| | internationale) | | 14-5-5/a
|
|____|___________________________________________________|_________|___________|
| | VI. CONTABILITATEA GENERALA | |
|
|____|___________________________________________________|_________|___________|
| 31.| Nota de debitare-creditare | 14-6-1A |
|
|____|___________________________________________________|_________|___________|
| 32.| Nota de contabilitate | 14-6-2A |
|
| | - Nota de contabilitate | | 14-6-2/aA
|
|____|___________________________________________________|_________|___________|
| 33.| Extras de cont | 14-6-3 |
|
|____|___________________________________________________|_________|___________|
| 34.| Jurnal-situatie privind operatiile contabile | 14-6-4 |
|
|____|___________________________________________________|_________|___________|
| 35.| Jurnal-situatie privind operatiile de casa si | 14-6-5 |
|
| | banca | |
|
| |___________________________________________________|_________|___________|
| | - Jurnal-situatie privind operatiile de casa si | | 14-6-5/a
|
| | banca | |
|
|____|___________________________________________________|_________|___________|
| 36.| Jurnal privind decontarile cu furnizorii | 14-6-6 |
|
|____|___________________________________________________|_________|___________|
| 37.| Situatia incasarii-achitarii facturilor | 14-6-7 |
|
|____|___________________________________________________|_________|___________|
| 38.| Jurnal privind consumurile si alte iesiri de | 14-6-8 |
|
| | stocuri | |
|
|
|___________________________________________________|_________|___________|
| | - Jurnal privind consumurile si alte iesiri de | |
|
| | stocuri | | 14-6-8/a
|
|____|___________________________________________________|_________|___________|
| 39.| Situatie privind miscarea stocurilor | 14-6-9 |
|
|____|___________________________________________________|_________|___________|
| 40.| Jurnal privind salariile si contributia la | 14-6-10 |
|
| | asigurarile sociale | |
|
|____|___________________________________________________|_________|___________|
| 41.| Jurnal privind repartizarea si decontarea | |
|
| | cheltuielilor de productie | 14-6-11 |
|
|
|___________________________________________________|_________|___________|
| | - Jurnal privind repartizarea si decontarea | |
|
| | cheltuielilor de productie | | 14-6-11/a
|
|____|___________________________________________________|_________|___________|
| 42.| Jurnal privind vanzarea produselor si alte iesiri | 14-6-12 |
|
|
|___________________________________________________|_________|___________|
| | - Jurnal pentru vanzari | | 14-6-12/a
|
|____|___________________________________________________|_________|___________|
| 43.| Jurnal privind vanzarea marfurilor si alte iesiri | 14-6-13 |
|
|____|___________________________________________________|_________|___________|
| 44.| Borderou de primire a obiectelor in consignatie | 14-6-14 | |
|____|___________________________________________________|_________|___________|
| 45.| Borderou de iesire a obiectelor din consignatie | 14-6-15 |
|
|
|___________________________________________________|_________|___________|
| | - Borderou de vanzare (incasare) | | 14-6-15/a
|
|____|___________________________________________________|_________|___________|
| 46.| Jurnal privind operatii diverse (pentru conturi | |
|
| | sintetice) | 14-6-17 |
|
|
|___________________________________________________|_________|___________|
| | - Jurnal privind operatii diverse (pentru conturi | |
|
| | sintetice) | | 14-6-17/a
|
| | - Jurnal pentru cumparari | | 14-6-17/b
|
|____|___________________________________________________|_________|___________|
| 47.| Situatie privind avansurile de trezorerie | 14-6-18 |
|
|____|___________________________________________________|_________|___________|
| 48.| Fisa de cont analitic pentru cheltuieli efective | 14-6-21 |
|
| |___________________________________________________|_________|___________|
| | - Fisa de cont analitic pentru cheltuieli | |
|
| | indirecte de productie | | 14-6-21/a
|
|____|___________________________________________________|_________|___________|
| 49.| Fisa de cont pentru operatii diverse | 14-6-22 |
|
|
|___________________________________________________|_________|___________|
| | - Fisa de cont pentru operatii diverse (in valuta | |
|
| | si in lei) | | 14-6-22/a
|
|____|___________________________________________________|_________|___________|
| 50.| Document cumulativ | 14-6-24 |
|
| |___________________________________________________|_________|___________|
| | - Document cumulativ | | 14-6-24/a
|
|
|___________________________________________________|_________|___________|
| | - Document cumulativ | | 14-6-24/b
|
|
|___________________________________________________|_________|___________|
| | - Document cumulativ | | 14-6-24/c
|
|____|___________________________________________________|_________|___________|
| 51.| Registru pentru evidenta fondului de rulment | |
|
| | si a altor fonduri (pentru asociatiile de | |
|
| | proprietari) | 14-6-25 |
|
|____|___________________________________________________|_________|___________|
| 52.| Registru pentru evidenta bunurilor asociatiei | |
|
| | (pentru asociatiile de proprietari) | 14-6-26 | |
|____|___________________________________________________|_________|___________|
| 53.| Registru pentru evidenta operatiilor banesti | |
|
| | (pentru asociatiile de proprietari) | 14-6-27 |
|
|____|___________________________________________________|_________|___________|
| 54.| Lista de plata a cotelor de contributie pentru | |
|
| | cheltuielile comune de folosinta, intretinere si | |
|
| | reparatii (pentru asociatiile de proprietari) | 14-6-28 |
|
|____|___________________________________________________|_________|___________|
| 55.| Scadentarul cheltuielilor inregistrate in avans | 14-6-29 |
|
|____|___________________________________________________|_________|___________|
| 56.| Balanta de verificare (cu patru egalitati) | 14-6-30 |
|
|
|___________________________________________________|_________|___________|
| | - Balanta de verificare (cu trei egalitati) | | 14-6-30/a
|
|
|___________________________________________________|_________|___________|
| | - Balanta de verificare (cu doua egalitati) | | 14-6-30/b
|
| |___________________________________________________|_________|___________|
| | - Balanta analitica a valorilor materiale | | 14-6-30/c
|
|____|___________________________________________________|_________|___________|
| | VII. BILANT CONTABIL | | |
|____|___________________________________________________|_________|___________|
| | VIII. ALTE SUBACTIVITATI | |
|
|____|___________________________________________________|_________|___________|
| 57.| Declaratie de inventar | 14-8-1 |
|
|____|___________________________________________________|_________|___________|
| 58.| Decizie de imputare | 14-8-2 |
|
| |___________________________________________________|_________|___________|
| | - Angajament de plata | | 14-8-2/a
|
|____|___________________________________________________|_________|___________|
| 59.| Contract de garantie in numerar | 14-8-3 |
|
|
|___________________________________________________|_________|___________|
| | - Contract de garantie suplimentara | | 14-8-3/a
|
|____|___________________________________________________|_________|___________|
NORME METODOLOGICE DE INTOCMIRE SI UTILIZARE A FORMULARELOR COMUNE PRIVIND
ACTIVITATEA FINANCIARA SI CONTABILA
B. Norme generale privind documentele justificative si financiar-contabile
1. Potrivit prevederilor Legii contabilitatii nr. 82/1991, regiile
autonome, societatile comerciale, societatile agricole, societatile bancare,
unitatile de asigurari sociale, institutiile publice, unitatile cooperatiste,
asociatiile si celelalte persoane juridice, precum si persoanele fizice care au
calitatea de comerciant, denumite in prezentele norme unitati patrimoniale,
consemneaza operatiile economice si financiare, in momentul efectuarii lor, in
documente justificative, pe baza carora se fac inregistrari in jurnale, fise si
alte documente contabile, dupa caz.
2. Documentele justificative trebuie sa cuprinda urmatoarele elemente
principale, prevazute in structura formularelor aprobate:
- denumirea documentului;
- denumirea si sediul unitatii patrimoniale care intocmeste documentul
(cand este cazul);
- numarul documentului si data intocmirii acestuia;
- mentionarea partilor care participa la efectuarea operatiei economice si
financiare (cand este cazul);
- continutul operatiei economice si financiare, iar atunci cand este
necesar si temeiul legal al efectuarii ei;
- datele cantitative si valorice aferente operatiei economice si financiare
efectuate;
- numele si prenumele, precum si semnaturile persoanelor care raspund de
efectuarea operatiei economice si financiare patrimoniale, ale persoanelor cu
atributii de control financiar preventiv si ale persoanelor in drept sa aprobe
operatiile respective, dupa caz;
- alte elemente menite sa asigure consemnarea completa a operatiilor in
documente justificative.
Inscrisurile care stau la baza inregistrarilor in contabilitate pot dobandi
calitatea de document justificativ numai in cazurile in care furnizeaza toate
informatiile prevazute in normele legale in vigoare.
Inscrisurile provenite din relatiile de cumparare a unor bunuri de la
persoane fizice pot fi inregistrate in contabilitate numai in cazurile in care
se face dovada intrarii in gestiune a bunurilor respective. In cazul in care
documentele respective se refera la cheltuieli pentru prestari de servicii
efectuate de persoane fizice, pentru a fi inregistrate in contabilitate acestea
trebuie sa aiba la baza contracte sau conventii, intocmite in acest scop in
conformitate cu reglementarile legale in vigoare.
3. Documentele contabile - jurnale, fise etc. - care servesc la
prelucrarea, centralizarea si inregistrarea in contabilitate a operatiilor
consemnate in documentele justificative, intocmite manual sau in conditiile
utilizarii tehnicii de calcul, trebuie sa cuprinda elemente cu privire la:
- felul, numarul si data documentului justificativ;
- sumele corespunzatoare operatiilor efectuate;
- conturile sintetice si analitice debitoare si creditoare;
- semnaturile pentru intocmire si verificare.
4. Inscrierea datelor in documente se face cu cerneala, cu pasta de pix, cu
masina de scris sau cu ajutorul tehnicii de calcul, dupa caz.
5. In documentele justificative si in cele contabile nu sunt admise
stersaturi sau alte asemenea procedee, precum si lasarea de spatii libere intre
operatiile inscrise in acestea.
Erorile se corecteaza prin taierea cu o linie a textului sau a cifrei
gresite, pentru ca acestea sa poata fi citite, iar deasupra lor se scrie textul
sau cifra corecta.
Corectarea se face in toate exemplarele documentului justificativ si se
confirma prin semnatura persoanei care a intocmit documentul justificativ,
mentionandu-se si data efectuarii operatiei.
In cazul documentelor justificative la care nu se admit corecturi, cum sunt
cele pe baza carora se primeste, se elibereaza sau se justifica numerarul sau
al altor documente pentru care prezentele norme de utilizare prevad asemenea
restrictii, documentul gresit se anuleaza si ramane in carnetul respectiv (nu
se detaseaza), cu exceptia ordinului de deplasare (delegatie), pe baza caruia
se primeste sau se restituie diferenta intre cheltuielile efective de deplasare
si avansul acordat.
La corectarea documentului justificativ in care se consemneaza operatii de
predare-primire a valorilor materiale si a mijloacelor fixe este necesara
confirmarea, prin semnatura, atat a predatorului, cat si a primitorului.
In cazul completarii documentelor cu ajutorul tehnicii de calcul,
corecturile sunt admise numai inainte de prelucrarea acestora, mentionandu-se
data rectificarii si semnatura celui care a facut modificarea. Documentele
inscrise in listele de erori, anulari sau completari (pe baza carora se fac
modificari in fisiere sau in baza de date a unitatii) trebuie sa fie semnate de
persoanele imputernicite de unitatea beneficiara. Numele si prenumele acestor
persoane se comunica unitatilor de informatica prelucratoare.
6. Pentru asigurarea circulatiei rationale si unitare a documentelor
justificative, care stau la baza inregistrarilor in contabilitate, precum si
pentru tinerea la zi a contabilitatii, se recomanda ca directorul
financiar-contabil, contabilul-sef sau o alta persoana imputernicita sa
indeplineasca aceasta functie sa intocmeasca graficul de circulatie a
documentelor justificative, care se aproba de administrator, ordonatorul de
credite sau persoana care are obligatia gestionarii patrimoniului. Graficul de
circulatie a documentelor justificative, la intocmirea caruia trebuie sa se
tina seama de normele de utilizare a formularelor, este necesar sa contina:
denumirea documentelor, persoanele care poarta raspunderea intocmirii lor, data
intocmirii si termenul stabilit pentru predarea documentelor, numarul de
exemplare si destinatia acestora, precum si alte elemente care se apreciaza ca
necesare.
Indiferent de modul de prezentare a graficelor de circulatie a documentelor
(sub forma de text sau scheme), pe baza elementelor mentionate pot fi
intocmite: grafice individuale (care cuprind documentele si lucrarile ce se
executa de catre o anumita persoana); grafice de structura (care cuprind
documentele si lucrarile din cadrul unui compartiment al unitatii
patrimoniale); grafice sintetice (care cuprind documentele si operatiile
necesare unei anumite lucrari cu grad mai mare de complexitate, cum este, de
exemplu, bilantul contabil).
In cazul in care prelucrarea documentelor justificative se face de catre
unitatile prestatoare de servicii de informatica, in relatiile dintre aceste
unitati si cele beneficiare este necesar ca, pentru asigurarea inregistrarilor
in contabilitate, sa se respecte urmatoarele reguli:
- documentele justificative sa fie intocmite corect si la timp de catre
unitatile beneficiare, care raspund de realitatea datelor inscrise in acestea;
- documentele contabile, intocmite de unitatile de informatica pe baza
documentelor justificative trebuie predate unitatilor beneficiare la termenele
stabilite prin contractele sau conventiile incheiate, unitatile de informatica
raspunzand de corectitudinea prelucrarii datelor;
- unitatile beneficiare trebuie sa efectueze verificarea documentelor
contabile obtinute de la unitatile de informatica in sensul cuprinderii tuturor
documentelor justificative preluate pentru prelucrare, respectarii
corespondentei conturilor si exactitatii sumelor inregistrate.
7. In vederea inregistrarii in jurnale, fise si celelalte documente
contabile a operatiilor economice si financiare consemnate in documentele
justificative, potrivit formelor de inregistrare contabila utilizate de
unitati, se poate face contarea documentelor justificative, indicandu-se
simbolurile conturilor sintetice si analitice debitoare si creditoare, in
conformitate cu planul de conturi general elaborat de Ministerul Finantelor.
Inregistrarile in contabilitatea sintetica si analitica se fac pe baza de
documente justificative, document cu document sau a unui centralizator in care
sunt inscrise mai multe documente justificative al caror continut se refera la
operatii de aceeasi natura si perioada.
Inregistrarile in contabilitate se pot face si pe baza de note de
contabilitate, in cazul operatiilor pentru care nu se intocmesc documente
justificative, ca, de exemplu, stornarile, repartizarea profitului realizat
etc.
In cazul stornarilor, pe documentul initial se mentioneaza numarul si data
notei de contabilitate prin care s-a efectuat stornarea operatiei, iar in nota
de contabilitate de stornare se mentioneaza documentele, data si numarul de
ordine al operatiei care face obiectul stornarii.
Corectarea inregistrarilor facute in contabilitate se face numai pe baza
notelor de contabilitate intocmite in acest scop, iar stornarea efectuata in
rosu constituie o exceptie si se face numai pentru acele conturi al caror rulaj
trebuie sa ramana neinfluentat de corectii, facand obiectul raportarilor prin
bilantul contabil potrivit normelor metodologice de intocmire si centralizare a
acestuia.
Inregistrarile in contabilitate se fac cronologic, prin respectarea
succesiunii documentelor dupa data de intocmire sau de intrare a acestora in
unitate si sistematic, in conturi sintetice si analitice, in conformitate cu
regulile stabilite pentru fiecare forma de inregistrare.
Inregistrarile in contabilitate se pot face manual sau cu ajutorul tehnicii
de calcul.
In cazul utilizarii echipamentelor informatice pentru intocmirea
documentelor justificative si pentru prelucrarea si inregistrarea datelor in
contabilitate, registrele contabile si formularele comune pe economie privind
activitatea financiara si contabila pot fi adaptate in functie de specificul si
necesitatile persoanelor prevazute la art. 1 din Legea contabilitatii nr.
82/1991, cu conditia respectarii continutului de informatii si a normelor de
intocmire si utilizare a acestora.
Registrele contabile, altele decat cele obligatorii prevazute de art. 21
din Legea contabilitatii nr. 82/1991, editate cu ajutorul tehnicii de calcul,
vor fi numerotate, snuruite, parafate si inregistrate in evidenta unitatii.
Neintocmirea, intocmirea eronata si/sau neutilizarea documentelor justificative
si financiar-contabile, conform prevederilor prezentelor norme metodologice, se
sanctioneaza potrivit dispozitiilor legale.
Lipsa documentelor care sa ateste natura si provenienta bunurilor, atat pe
timpul transportului, cat si la locurile de depozitare si vanzare, in momentul
controlului efectuat de organele abilitate se sanctioneaza potrivit legislatiei
in vigoare cu amenda si confiscarea bunurilor respective, acestea fiind
considerate bunuri fara documente justificative de provenienta.
C. Registrele de contabilitate
8. Registrele de contabilitate sunt documente contabile obligatorii in care
unitatile patrimoniale inregistreaza periodic, cronologic si sistematic
operatiile economice si financiare, consemnate in documente justificative, care
produc modificari in patrimoniul acestora.
Principalele registre ce se folosesc in contabilitate sunt:
Registrul-jurnal (cod 14-1-1), Registrul jurnal de incasari si plati (cod
14-1-1/a), Registrul-inventar (cod 14-1-2) si Cartea mare (cod 14-1-3).
Registrul-jurnal (cod 14-4-1), Registrul jurnal de incasari si plati (cod
14-1-1/a) si Registrul-inventar (cod 14-1-2) se numeroteaza si se snuruiesc
inainte de depunerea la organele fiscale teritoriale pentru parafare si
inregistrare.
Registrele de contabilitate numerotate, snuruite, parafate, inregistrate la
organele fiscale si conduse regulat pot fi admise ca proba in cazul litigiilor
unitatilor patrimoniale, in caz de faliment, precum si in orice alte situatii.
Totodata, absenta registrelor de contabilitate sau netinerea regulata a
acestora lipseste agentii economici de mijloacele de proba in relatiile cu
organele fiscale si da posibilitatea acestora din urma de a stabili obligatiile
fata de bugetul statului, fara a tine seama de datele din contabilitate.
Registrele de contabilitate se pot prezenta sub forma de registru sau foi
volante si listari informatice legate sub forma de registru, dupa caz.
Numerotarea filelor registrelor se va face in ordine crescatoare, iar
volumele se vor numerota in ordinea completarii lor. Unitatile patrimoniale vor
inregistra la organele fiscale volumele urmatoare de registre contabile, pe
masura completarii celor inregistrate si parafate anterior, facand, totodata,
dovada completarii acestora, fara stersaturi, spatii libere sau file lipsa.
Datele inscrise in Registrul-jurnal trebuie sa corespunda cu cele inscrise
in balanta de verificare a unitatii patrimoniale.
9. Registrul-jurnal (cod 14-1-1) este un document contabil obligatoriu in
care se inregistreaza zilnic, in mod cronologic, operatie cu operatie, fara
spatii libere, toate modificarile patrimoniului unitatii.
Operatiile de aceeasi natura, realizate in acelasi loc de activitate
(atelier, sectie etc.) si in cursul aceleiasi zile, pot fi recapitulate intr-un
document centralizator.
Unitatile patrimoniale cu un volum mare de operatii pot utiliza pentru
detaliere jurnale auxiliare pentru: operatiile de casa si banca, decontarile cu
furnizorii, situatia incasarii-achitarii facturilor, situatia avansurilor de
trezorerie etc.
Orice inregistrare in Registrul-jurnal trebuie sa cuprinda elemente cu
privire la: felul, numarul si data documentului justificativ, explicatii
privind operatiile respective si conturile debitoare si creditoare in care s-au
inregistrat sumele corespunzatoare operatiilor efectuate.
Unitatile patrimoniale care utilizeaza jurnale auxiliare vor inregistra
periodic, de regula lunar, sumele centralizate pe conturi din aceste jurnale in
Registrul-jurnal.
In Registrul-jurnal de incasari si plati (cod 14-1-1/a) se inregistreaza
cronologic, zi de zi, toate operatiile de incasari si plati efectuate pe baza
documentelor justificative de catre asociatiile familiale si persoanele fizice
care au calitatea de comerciant.
10. Registrul-inventar (cod 14-1-2) este un document contabil obligatoriu
in care se inregistreaza, grupat, toate elementele patrimoniale inventariate de
unitate, potrivit Regulamentului privind aplicarea Legii contabilitatii nr.
82/1991.
La sfarsitul fiecarui an, in acest registru se inscriu, intr-o forma
recapitulativa, elementele patrimoniale dupa natura lor, suficient de detaliate
pentru a putea justifica continutul fiecaruia dintre posturile bilantului
contabil.
Registrul-inventar se completeaza pe baza inventarierii faptice a fiecarui
cont de activ si pasiv cuprins in bilantul contabil anual. Se intocmeste la
infiintarea unitatii patrimoniale, anual la incheierea exercitiului, cu ocazia
fuziunii, divizarii sau a lichidarii acesteia pe baza de inventar faptic,
precum si in alte situatii.
In cazul in care inventarierea are loc pe parcursul anului, in
Registrul-inventar se inregistreaza soldurile existente la data inventarierii,
la care se adauga intrarile si se scad iesirile de la data inventarierii pana
la data incheierii exercitiului.
11. Registrul Cartea mare (cod 14-1-3) este un document contabil
obligatoriu in care se inregistreaza lunar si sistematic, prin regruparea
conturilor, miscarea si existenta tuturor elementelor patrimoniale, la un
moment dat. Acesta este un document contabil de sinteza si sistematizare si
contine simbolul contului debitor si al conturilor creditoare corespondente,
rulajul debitor si creditor, precum si soldul contului pentru fiecare luna a
anului curent. Registrul Cartea mare contine cate o fila pentru fiecare cont
sintetic utilizat de unitate.
Registrul Cartea mare (sah - cod 14-1-3/a) serveste la tinerea
contabilitatii sintetice a operatiilor economice si financiare in unitatile
care utilizeaza forma de inregistrare contabila "maestru-sah". Acest
registru poate fi suplinit de Fisa de cont pentru operatii diverse (cod
14-6-22), in conditiile utilizarii formei de inregistrare in contabilitate
"maestru-sah".
Continutul acestui registru obligatoriu sta la baza intocmirii balantei de
verificare a conturilor sintetice.
12. Registrele de contabilitate se utilizeaza in stricta concordanta cu
destinatia acestora si se prezinta in mod ordonat completate, astfel incat sa
permita, in orice moment, identificarea si controlul operatiilor economice si
financiare efectuate. Ele se pastreaza in unitate timp de zece ani de la data
incheierii exercitiului in cursul caruia au fost intocmite, iar in caz de
pierdere, sustragere sau distrugere, trebuie reconstituite in termen de maximum
30 de zile de la constatare.
D. Forme de inregistrare in contabilitate
13. Formele de inregistrare in contabilitate reprezinta sistemul de
registre, formulare si documente contabile corelate intre ele, care servesc la
inregistrarea cronologica si sistematica in contabilitate, potrivit normelor
stabilite, a operatiilor economice si financiare ce au loc in unitatile
patrimoniale, pe tot parcursul exercitiului financiar.
14. Principalele forme de inregistrare in contabilitate a operatiilor
economice si financiare in cazul unitatilor care conduc contabilitatea in
partida dubla sunt: "pe jurnale", "maestru-sah" si forma
combinata "maestru-sah cu jurnale".
15. In cadrul formei de inregistrare in contabilitate "pe
jurnale", principalele formulare ce se utilizeaza sunt:
- Registrul-jurnal (cod 14-1-1);
- Registrul-inventar (cod 14-1-2);
- Jurnale auxiliare;
- Cartea mare (cod 14-1-3);
- Balanta de verificare (cod 14-6-30).
Registrul-jurnal (cod 14-1-1) se utilizeaza pentru inregistrarea
cronologica a tuturor operatiilor economice si financiare consemnate in
documentele justificative. Pentru inregistrarile care nu au la baza documente
justificative se intocmesc note de contabilitate.
Notele de contabilitate se intocmesc pe baza de note justificative sau note
de calcul si se inregistreaza in mod cronologic in Registrul-jurnal.
Orice inregistrare in acest registru trebuie sa cuprinda elemente cu
privire la: felul, numarul si data documentului justificativ sau a notei
contabile; explicatii privind operatiile efectuate si conturile debitoare si
creditoare in care s-a inregistrat suma totala corespunzatoare operatiilor
efectuate.
In vederea inregistrarii in Registrul-jurnal a operatiilor economice si
financiare consemnate in documentele justificative, se face contarea acestora,
indicandu-se simbolurile conturilor sintetice debitoare si creditoare, in
conformitate cu planul de conturi general elaborat de Ministerul Finantelor,
precum si dezvoltarea in analitic a unor conturi de catre unitatile
patrimoniale. Operatiile de aceeasi natura, realizate in acelasi loc de
activitate (atelier, sectie etc.) si in cursul aceleiasi zile, pot fi
centralizate cu ajutorul unui document cumulativ (centralizator), care va sta la
baza inregistrarii in Registrul-jurnal.
Pe masura inregistrarii in Registrul-jurnal a documentelor justificative si
contabile, precum si a notelor de contabilitate, acestora li se atribuie un
numar de ordine, corespunzator datei la care au fost inregistrate.
Agentii economici cu un volum restrans de operatii pot conduce numai
Registrul-jurnal pentru reflectarea in contabilitate a activitatii economice si
financiare:
Agentii economici care intocmesc un numar mare de documente justificative
vor conduce, pe langa Registrul-jurnal, jurnale auxiliare, pe feluri de
operatii, cum sunt:
- Jurnal-situatie privind operatiile contabile (cod 14-6-4);
- Jurnal-situatie privind operatiile de casa si banca (cod 14-6-5 si cod
14-6-5/a);
- Jurnal privind decontarile cu furnizorii (cod 14-6-6);
- Situatia incasarii-achitarii facturilor (cod 14-6-7);
- Jurnal privind consumurile si alte iesiri de stocuri (cod 14-6-8 si cod
14-6-8/a);
- Situatie privind miscarea stocurilor (cod 14-6-9);
- Jurnal privind salariile si contributia la asigurarile sociale (cod
14-6-10);
- Jurnal privind vanzarea produselor si alte iesiri (cod 14-6-12 si
14-6-12/a);
- Jurnal privind vanzarea marfurilor si alte iesiri (cod 14-6-13);
- Jurnal privind operatii diverse (cod 14-6-17, cod 14-6-17/a si
14-6-17/b);
- Situatie privind avansurile de trezorerie (cod 14-6-18).
In functie de conditiile existente, unitatile patrimoniale pot opta numai
pentru unele jurnale sau situatii din cele prezentate mai sus, astfel incat in
aceste documente sa se reflecte orice modificare adusa in patrimoniul unitatii.
Lunar, in fiecare jurnal auxiliar se stabilesc totalurile sumelor debitoare
sau creditoare inregistrate in cursul lunii, totaluri care se trec in Registrul-jurnal,
precum si in Cartea mare.
Contabilitatea analitica se poate tine, fie direct pe aceste jurnale
(pentru unele conturi), fie cu ajutorul celorlalte formulare tipizate comune
(fisa de cont analitic pentru valori materiale, fisa de cont pentru operatii
diverse etc.) sau specifice, folosite in acest scop.
Pentru unele conturi, pe langa jurnalul privind operatiile de credit se
intocmeste si un document contabil denumit "situatie", pentru
operatiile de debit. De exemplu, la inregistrarea operatiilor de casa si banca
se foloseste jurnalul pentru creditul contului si conturile corespondente
debitoare si "situatia" pentru debitul contului si conturile
corespondente creditoare.
Inregistrarile in "jurnal" si in "situatie" se fac in
mod cronologic in tot cursul lunii sau numai la sfarsitul lunii, fie direct pe
baza documentelor justificative, fie pe baza documentelor centralizatoare
intocmite pentru operatiile aferente lunii respective, care sunt operate
cronologic in acestea.
Lunar, se intocmeste balanta de verificare a conturilor sintetice, precum
si balante de verificare ale conturilor analitice.
Cartea mare (cod 14-1-3) este documentul de sistematizare si de sinteza
contabila care cuprinde toate conturile sintetice si reflecta existenta si
miscarea tuturor elementelor patrimoniale, la un moment dat.
Cartea mare serveste la stabilirea rulajelor lunare si a soldurilor
conturilor sintetice si sta la baza intocmirii balantei de verificare a
conturilor sintetice.
Pentru stabilirea rulajelor, se preia in Cartea mare rulajul creditor din
jurnalul contului respectiv, iar rulajul debitor se stabileste prin totalizarea
sumelor preluate din coloanele de conturi corespondente ale jurnalelor.
Soldul debitor sau creditor al fiecarui cont se stabileste in functie de
rulajele debitoare si creditoare ale contului respectiv, tinandu-se seama de
soldul de la inceputul anului, care se inscrie pe randul destinat in acest
scop.
Balanta de verificare (cod 14-6-30, 14-6-30/a si 14-6-30/b) este documentul
contabil utilizat pentru verificarea exactitatii inregistrarilor contabile si
controlul concordantei dintre contabilitatea sintetica si cea analitica, precum
si principalul instrument pe baza caruia se intocmeste bilantul contabil si
celelalte situatii de sinteza.
16. In cadrul formei de inregistrare "maestru-sah", principalele
formulare ce se utilizeaza sunt:
- Registrul-jurnal (cod 14-1-1);
- Registrul-inventar (cod 14-1-2);
- Cartea mare (sah - cod 14-1-3/a);
- Balanta de verificare (cod 14-6-30, 14-6-30/a si 14-6-30/b).
Registrul-jurnal (cod 14-1-1) si variantele acestuia se utilizeaza pentru
inregistrarea cronologica a tuturor operatiilor economice si financiare
consemnate in documentele justificative, la fel ca in cazul formei de
inregistrare "pe jurnale".
In vederea inregistrarii in Registrul-jurnal, documentele justificative
sunt supuse prelucrarii contabile (sortare pe feluri de operatii, verificare,
evaluare, contare). Daca pentru acelasi fel de operatii exista mai multe
documente justificative, acestea se totalizeaza zilnic sau lunar cu ajutorul
documentelor cumulative intocmite, fie pentru debitul, fie pentru creditul
contului care reflecta asemenea operatii.
Pentru inregistrarile care nu au la baza documentele justificative se
intocmesc note de contabilitate.
Pe masura inregistrarii in Registrul-jurnal a documentelor justificative,
documentelor cumulative si notelor de contabilitate li se atribuie un numar de
ordine, corespunzator datei la care au fost inregistrate.
Lunar, in Registrul-jurnal, totalul sumelor debitoare si creditoare trebuie
sa corespunda cu rulajele curente debitoare si creditoare din balanta de
verificare a conturilor sintetice, intocmita pentru luna respectiva.
Cartea mare (sah - cod 14-1-3/a) este documentul de sistematizare a
inregistrarilor contabile in conturile sintetice.
Inregistrarile in Cartea mare (sah) se fac pe baza documentelor
justificative, documentelor cumulative si a notelor de contabilitate,
cronologic, zilnic sau ori de cate ori este nevoie. Inregistrarea in acest
document, deschis pentru fiecare cont sintetic, este precedata de inregistrarea
in Registrul-jurnal.
La sfarsitul lunii, pentru fiecare cont sintetic din Cartea mare (sah) se
stabilesc totaluri la rulajul contului debitor sau creditor si ale conturilor
corespondente. Totalurile sumelor conturilor corespondente trebuie sa fie egale
cu rulajul debitor sau creditor al contului respectiv.
Contabilitatea analitica se tine cu ajutorul formularelor tipizate comune
(fisa de cont pentru operatii diverse, fisa de cont analitic pentru valori
materiale) sau cu ajutorul formularelor tipizate specifice folosite in acest
scop.
Balanta de verificare (cod 14-6-30, 14-6-30/a si 14-6-30/b, dupa caz) se
intocmeste lunar pe baza totalurilor preluate din Cartea mare (sah), respectiv
din fisele deschise distinct pentru fiecare cont sintetic.
De asemenea, se intocmesc balante de verificare lunare pentru conturile
analitice utilizate.
17. In cazul utilizarii formei de inregistrare combinata "maestru-sah
cu jurnale", pe langa formularele mentionate la forma de inregistrare
"maestru-sah" se utilizeaza si unele jurnale auxiliare specifice
formei de inregistrare "pe jurnale", cum sunt:
- Jurnal privind operatiile de casa si banca (cod 14-6-5 si 14-6-5/a)
pentru creditul conturilor si situatia privind operatiile de casa si banca de
pe verso jurnalului pentru debitul conturilor respective, care, de obicei, se
completeaza in cursul lunii pentru fiecare cont in parte, inregistrarile
zilnice facandu-se pe baza registrului de casa sau a extrasului de cont al
bancii, la care sunt anexate documentele justificative. La sfarsitul lunii,
rulajul creditor (din jurnal), respectiv rulajul debitor (din situatie) se
inscriu in Registrul-jurnal, numerotandu-se distinct atat jurnalul, cat si
situatia.
In fisele deschise distinct in Cartea mare (sah), pentru fiecare cont
sintetic, totalurile lunare stabilite in jurnal si in situatie se inscriu atat
in coloana destinata rulajului debitor sau creditor, cat si in coloanele
conturilor corespondente.
- Jurnal privind decontarile cu furnizorii (cod 14-6-6), care se utilizeaza
pentru inregistrarea in cursul lunii a operatiilor privind decontarile cu
furnizorii.
Inregistrarile in acest jurnal se efectueaza zilnic pe baza documentelor
justificative (facturi, documente de receptie etc.), utilizandu-se jurnale
separate pentru fiecare categorie de stocuri, pentru lucrari si servicii. In
acest jurnal se inregistreaza zilnic plata facturilor, respectiv debitarea
contului "Furnizori". Fiecare jurnal constituie un centralizator al
operatiilor respective si serveste pentru inregistrarea totalurilor lunare in
Registrul-jurnal si fisa sintetica a contului deschisa in Cartea mare (sah).
Facturile ramase neachitate pana la sfarsitul lunii se transcriu, pozitie
cu pozitie, in situatia incasarii-achitarii facturilor, cu ajutorul acestui
formular, tinandu-se contabilitatea analitica a furnizorilor.
- Situatie privind miscarea materialelor (cod 14-6-9), care se foloseste
pentru stabilirea, la sfarsitul lunii, a rulajelor si soldurilor fiecarui cont
de materiale.
- Situatie privind avansurile de trezorerie (cod 14-6-18), care se
utilizeaza pentru contabilitatea analitica a avansurilor spre decontare
acordate, precum si a cheltuielilor decontate. La sfarsitul lunii, datele din
acest document privind decontarea avansurilor pe conturi corespondente
debitoare se transcriu in fisa sintetica deschisa in Cartea mare (sah) pentru
creditul contului "Debitori", dupa ce in prealabil au fost inscrise
in Registrul-jurnal. La pozitiile nelichidate se stabileste soldul debitor (in
negru) sau creditor (in rosu sau chenar) pentru fiecare avans in parte, care se
transcrie in formularul ce se foloseste pentru luna urmatoare.
Fiecare jurnal sau situatie constituie document centralizator al
operatiilor respective si serveste pentru inregistrarea totalurilor lunare in
evidenta sintetica.
La institutiile publice si organizatiile obstesti se poate folosi forma de
inregistrare in contabilitate "maestru-sah simplificat". In acest
caz, contabilitatea sintetica se tine pe Fise de cont pentru operatii diverse
(cod 14-6-22 si 14-6-22/a), deschise pentru fiecare cont sintetic in Cartea
mare (sah), iar contabilitatea analitica se tine pe fisele mentionate la forma
de inregistrare "maestru-sah". Evidenta analitica a creditelor
bugetare, platilor de casa si a cheltuielilor efective se tine cu ajutorul
Fisei pentru operatii bugetare (cod 14-6-23).
18. Potrivit Legii contabilitatii, pot tine contabilitatea in partida
simpla: consiliile locale comunale, unitatile de cult, asociatiile de
proprietari, asociatiile familiale si persoanele fizice autorizate sa
desfasoare activitati independente.
Registrele de contabilitate care se utilizeaza in acest caz sunt:
pentru primariile comunale:
- Registrul-jurnal de incasari si plati (cod 14-1-1/a);
- Registrul-inventar (cod 14-1-2);
- Registru pentru evidenta mijloacelor fixe (cod 14-2-1/a);
- Fisa de cont analitic pentru valori materiale (cod 14-3-10), sub forma de
registru;
- Registru pentru evidenta veniturilor (cod 14-6-19);
- Registru pentru evidenta cheltuielilor si altor operatii (cod 14-6-20).
pentru asociatiile de proprietari:
- Registrul-jurnal de incasari si plati (cod 14-1-1/a);
- Registrul-inventar (cod 14-1-2);
- Registru pentru evidenta fondului de rulment si a altor fonduri (cod
14-6-25);
- Registru pentru evidenta bunurilor asociatiei (cod 14-6-26);
- Registru pentru evidenta operatiilor banesti (cod 14-6-27);
- Lista de plata a cotelor de contributii pentru cheltuielile comune de
folosinta, intretinere si reparatii (cod 14-6-28).
pentru asociatii familiale si persoane fizice autorizate sa desfasoare
activitati pe baza de libera initiativa:
- Registrul-jurnal de incasari si plati (cod 14-1-1/a);
- Registrul-inventar (cod 14-1-2).
In Registrul-jurnal de incasari si plati (cod 14-1-1/a) se inregistreaza
cronologic, zi de zi, toate operatiile de incasari si plati efectuate, pe baza
documentelor justificative, fara a se lasa randuri libere si fara stersaturi.
Registrul-jurnal de incasari si plati este documentul pe baza caruia se
stabilesc veniturile incasate si cheltuielile efectuate, elemente care stau la
baza determinarii obligatiilor fiscale de plata.
Indiferent de forma de contabilitate aplicata, unitatea patrimoniala va
inregistra in Registrul-inventar (cod 14-1-2) toate elementele patrimoniale
inventariate, potrivit normelor legale.
Eventualele erori constatate in contabilitate, dupa aprobarea si depunerea
bilantului contabil, vor fi corectate in anul in care acestea se constata,
bilanturile contabile ale exercitiilor anterioare nemaiputand fi modificate.
E. Metodele de conducere a contabilitatii analitice a valorilor materiale
19. Contabilitatea analitica a valorilor materiale se poate tine pe baza
uneia din urmatoarele metode: operativ-contabila (pe solduri),
cantitativ-valorica (pe fise de cont analitic), global-valorica.
Metoda operativ-contabila (pe solduri) se poate aplica pentru
contabilitatea analitica a materiilor prime, materialelor consumabile,
obiectelor de inventar, semifabricatelor, produselor finite, produselor
reziduale, marfurilor si ambalajelor.
Metoda cantitativ-valorica (pe fise de cont analitic) se poate folosi
pentru contabilitatea analitica a materiilor prime, materialelor consumabile,
obiectelor de inventar, baracamentelor, semifabricatelor, produselor finite,
produselor reziduale, marfurilor, animalelor si ambalajelor.
Metoda global-valorica se poate utiliza pentru contabilitatea analitica a
marfurilor si ambalajelor din unitatile de desfacere cu amanuntul, rechizitele
de birou, imprimatele, materialele folosite la ambalare, obiectele de inventar,
echipamentele de protectie in folosinta, SDV-urile speciale, AMC-urile si
cartile din biblioteca tehnica, precum si la alte categorii de valori
materiale, cu aprobarea consiliului de administratie. Pe masura dotarii cu
tehnica de calcul, metoda global-valorica va fi inlocuita cu metoda
cantitativ-valorica.
20. Metoda operativ-contabila (pe solduri) pentru materiale consta in
tinerea, in cadrul fiecarei gestiuni, a evidentei cantitative a valorilor
materiale, pe feluri, cu ajutorul fiselor de magazie, iar in contabilitate - a
evidentei valorice pe conturi de materiale, desfasurate valoric pe gestiuni,
iar in cadrul gestiunilor, pe grupe sau subgrupe de materiale, dupa caz.
Controlul exactitatii inregistrarilor din evidenta gestiunilor si din
contabilitate se asigura lunar prin evaluarea stocurilor cantitative,
transcrise din fisele de magazie in registrul stocurilor.
In metoda operativ-contabila (pe solduri) se folosesc urmatoarele formulare
tipizate comune:
- Fisa de magazie (cod 14-3-8 si 14-3-8/a, dupa caz);
- Fisa de cont pentru operatii diverse (cod 14-6-22);
- Borderou de predare a documentelor (cod 14-3-7);
- Registrul stocurilor (cod 14-3-11).
Fisele de magazie servesc pentru evidenta cantitativa, pe feluri de
stocuri, la locul de depozitare, iar in contabilitate, pentru controlul
operatiilor inregistrate de gestionar sau persoana desemnata, pentru preluarea
in registrul stocurilor a cantitatilor aflate in stoc, precum si pentru
calculul valorii bunurilor existente in stoc la sfarsitul lunii, in scopul
confruntarii cu datele din contabilitatea sintetica.
La gestiune, fisele de magazie se tin in ordinea in care sunt inscrise
materialele in registrul stocurilor. In aceste fise, cantitatile se
inregistreaza zilnic de gestionar sau persoana desemnata, pe baza documentelor
de intrare (factura, aviz de insotire a marfii - nota de receptie si constatare
de diferente etc.) si a documentelor de iesire (bon de consum - individual si
colectiv, fisa limita - individuala si colectiva, aviz de insotire a marfii,
factura etc.), pozitie cu pozitie.
Documentele de intrare si de iesire a materialelor vor fi puse la
dispozitia persoanei din compartimentul financiar-contabil desemnata pentru
evidenta materialelor, care raspunde de verificarea documentelor si controlul
operatiilor efectuate in fisele de magazie.
Preluarea documentelor de catre persoana desemnata se face dupa ce
verifica: emiterea si completarea corecta a documentelor de intrare si de
iesire a valorilor materiale, inregistrarea corecta a acestora in fisele de
magazie si stabilirea exacta a stocului scriptic in aceste fise. Erorile
constatate in evidenta gestiunilor se corecteaza in prezenta persoanei care
raspunde de inregistrarile efectuate in fisele de magazie, iar abaterile de la
regulile de intocmire si utilizare a documentelor se aduc la cunostinta
conducatorului compartimentului financiar-contabil sau a persoanei desemnate sa
conduca contabilitatea, dupa caz, pentru stabilirea masurilor care se impun.
Semnatura persoanei desemnate pentru evidenta stocurilor in fisele de
magazie constituie dovada verificarii inregistrarilor efectuate si preluarii
documentelor de intrare si de iesire a materialelor.
Preluarea documentelor privind miscarea stocurilor se face pe baza
Borderoului de predare a documentelor (cod 14-3-7).
In contabilitate, documentele privind miscarea stocurilor se grupeaza pe
gestiuni, surse de aprovizionare (de la furnizori, din prelucrare la terti,
consum intern etc.) si, in cadrul acestora, pe conturi de materiale si
gestiuni, iar in cadrul gestiunilor pe grupe sau subgrupe de materiale, dupa
caz.
Intrarile sau iesirile de bunuri de natura stocurilor se inregistreaza in
contabilitatea sintetica si analitica, fie direct pe baza acestor documente,
fie cu ajutorul unor situatii intocmite zilnic sau la alte perioade stabilite
de unitate prin centralizarea datelor din documentele respective.
Verificarea inregistrarilor efectuate in conturile de stocuri si fisele de
magazie se face cu ajutorul Registrului stocurilor (cod 14-3-11). In acest
scop, in registrul stocurilor, la sfarsitul fiecarei luni, se inscriu pe feluri
de stocuri, grupate pe magazii (depozite), conturi, grupe, eventual subgrupe,
stocurile cantitative din fisele de magazie, se calculeaza valoarea
cantitatilor aflate in stoc pe baza preturilor de inregistrare si se
totalizeaza valoarea acestora pe pagini ale registrului stocurilor, pe subgrupe
de materiale, grupe de stocuri, conturi si magazii (depozite).
In masura in care nu se constata diferente intre valoarea cantitatilor in
stoc din fisele de magazie si soldurile conturilor de materiale din
contabilitate, registrul stocurilor se poate intocmi trimestrial.
In cazul in care se constata ca exista frecvente diferente intre soldurile
conturilor de stocuri din registrul stocurilor si cele din contabilitate,
provenind din inregistrarea operatiilor, evaluarea cantitatilor de stocuri din
documentele de intrare si de iesire, prelucrarea acestora etc., diferentele respective
pot fi localizate printr-o noua centralizare a intrarilor si iesirilor valorice
de materiale, pe grupe sau feluri de materiale si confruntarea totalurilor
obtinute cu datele din registrul stocurilor.
La unitatile de constructii-montaj, care aplica metoda operativ-contabila
(pe solduri), pentru evidenta cantitativa a materialelor in cadrul fiecarei
gestiuni se folosesc Fisele de magazie (cod 14-3-8) sau Fisele de magazie cu
repartizarea iesirilor (cod 14-3-8/c). Controlul exactitatii inregistrarilor
din evidenta gestiunilor si din contabilitate se face, de asemenea, lunar, prin
evaluarea cantitatilor existente in stoc, transcrise din fisele de magazie in
registrul stocurilor, si confruntarea valorii acestora cu soldurile conturilor
de stocuri din contabilitate.
21. Pentru produse finite si produse reziduale, metoda operativ-contabila
(pe solduri) se aplica in acelasi mod ca si pentru stocuri de materii prime si
materiale consumabile. In acest caz, evidenta cantitativa pe feluri de produse
se tine la magazie (depozit) cu ajutorul fiselor de magazie, iar evidenta
valorica se tine in contabilitate cu ajutorul contului sintetic de produse
finite, desfasurat in analitic pe gestiuni, in care inregistrarile se fac pe
baza datelor obtinute prin centralizarea zilnica a documentelor de miscare a
produselor respective.
Verificarea inregistrarilor la sfarsitul lunii se face, de asemenea, cu
ajutorul registrului stocurilor in care se stabilesc soldurile pe feluri de
produse finite si pe total cont prin transcrierea cantitatilor in stoc din
fisele de magazie si evaluarea acestora pe baza preturilor de inregistrare.
22. Metoda cantitativ-valorica (pe fise de cont analitic) pentru materii
prime, materiale consumabile, obiecte de inventar in depozit, baracamente,
semifabricate, produse finite, produse reziduale, marfuri, animale si ambalaje
consta in tinerea evidentei cantitative pe feluri de stocuri in cadrul fiecarei
gestiuni, iar in contabilitate - a celei cantitativ-valorice. Conturile
sintetice ce reflecta stocurile de valori materiale se desfasoara in analitic
pe gestiuni. Verificarea exactitatii inregistrarilor din evidenta de la
locurile de depozitare si contabilitate se efectueaza prin punctajul periodic
dintre cantitatile operate in fisele de magazie si cele din fisele de cont
analitic din contabilitate.
In metoda cantitativ-valorica (pe fise de cont analitic) se folosesc
urmatoarele formulare tipizate comune:
- Fisa de magazie (cod 14-3-8 si 14-3-8/a, dupa caz);
- Fisa de cont analitic pentru valori materiale (cod 14-3-10);
- Fisa de cont pentru operatii diverse (cod 14-6-22);
- Borderou de predare a documentelor (cod 14-3-7);
- Balanta analitica a valorilor materiale (cod 14-6-30/c).
Evidenta cantitativa a materialelor se tine la gestiune cu ajutorul fiselor
de magazie care se aranjeaza in ordinea fiselor de cont analitic din
contabilitate. In fisele de magazie, inregistrarile se fac zilnic de gestionar
sau persoana desemnata, pe baza documentelor de intrare si de iesire a
materialelor. Dupa inregistrare, documentele respective se predau la
contabilitate pe baza de borderou. In contabilitate, documentele primite se
inregistreaza in fisele de cont analitic pentru valori materiale si se
stabilesc stocurile si soldurile, dupa ce in prealabil s-a verificat modul de
emitere si completare a documentelor privind miscarea materialelor. De
asemenea, pe baza acelorasi documente se intocmesc situatiile centralizatoare
privind intrarile si iesirile de materiale pentru inregistrare in contabilitatea
sintetica.
Controlul inregistrarilor din conturile sintetice si cele analitice ale
stocurilor se asigura lunar, cu ajutorul balantei de verificare, intocmita
separat pentru fiecare cont de stoc.
In vederea intocmirii balantei de verificare este necesar ca, lunar, sa se
efectueze controlul asupra concordantei stocurilor scriptice din fisele de
magazie cu cele din fisele de cont analitic pentru valori materiale.
In cazul institutiilor publice cu mai multe gestiuni distincte, precum si
in cazul institutiilor care au subunitati cu una sau mai multe gestiuni, dar
care nu au organe proprii de contabilitate, contabilitatea analitica a
stocurilor se poate asigura, in cadrul compartimentului financiar-contabil al
institutiei al carei conducator are calitatea de ordonator de credite, cu
ajutorul Fisei de evidenta a materialelor si obiectelor de inventar pe locuri
de folosinta (cod 14-3-9/a) in locul Fisei de cont analitic pentru valori
materiale (cod 14-3-10).
23. Metoda cantitativ-valorica pentru evidenta analitica a produselor
finite si produselor reziduale se aplica in acelasi mod ca si pentru celelalte
stocuri, cu urmatoarele particularitati:
- atat intrarile, cat si iesirile valorice pot fi inregistrate in fisele de
cont analitic pentru stocuri numai lunar, prin inmultirea cantitatilor totale
de produse finite si produse reziduale cu preturile unitare respective, fara a
mai fi necesara evaluarea cantitatilor de produse in documente;
- pentru controlul inregistrarilor din contabilitatea sintetica si cea
analitica a produselor finite, in locul balantei de verificare se poate folosi
registrul stocurilor.
24. Metoda global-valorica se aplica pentru evidenta marfurilor si
ambalajelor aflate in unitatile de desfacere cu amanuntul (magazine,
restaurante, bufete etc.), folosindu-se formularul tipizat comun Fisa de cont
pentru operatii diverse (cod 14-6-22) si formularul tipizat specific comertului
cu amanuntul Raport de gestiune (cod 11-4-8).
Potrivit acestei metode, contabilitatea analitica a marfurilor si
ambalajelor se tine global-valoric, atat la gestiune, cat si in contabilitate,
iar controlul concordantei inregistrarilor din evidenta gestiunii si din
contabilitate se efectueaza numai valoric la perioade stabilite de unitate (decadal,
chenzinal sau lunar).
Raportul de gestiune se completeaza pe baza documentelor de intrare si de
iesire a marfurilor si ambalajelor si de depunere a numerarului din vanzare,
iar in fisele valorice (tinute pe gestiuni in cadrul conturilor de marfuri si
ambalaje din contabilitate), inregistrarile se fac pe baza acelorasi documente.
Soldurile valorice ale marfurilor si ambalajelor aflate in gestiune se
verifica pe baza raportului de gestiune predat la contabilitate, precum si cu
ocazia inventarierii.
25. Metoda global-valorica se foloseste, de asemenea, pentru evidenta
rechizitelor de birou, imprimatelor, materialelor destinate ambalarii si pentru
evidenta cartilor tehnice. In acest caz, evidenta cantitativa se tine pe feluri
de rechizite, imprimate, materiale pentru ambalare si carti tehnice, la
locurile de gestionare, cu ajutorul Fiselor de magazie (cod 14-3-8), care se
completeaza de gestionar sau persoana desemnata.
Evidenta valorica a miscarilor se tine in contabilitate, pe gestiuni, in
cadrul contului de materiale consumabile, cu ajutorul Fiselor de cont pentru
operatii diverse (cod 14-6-22). Inregistrarile in fisele de magazie se fac pe
baza documentelor de intrare si de iesire a materialelor consumabile respective
si se preiau de catre contabilitatea stocurilor, in prealabil facandu-se
verificarea inregistrarilor din fisele de magazie. Prin centralizarea datelor
din documentele respective se asigura inregistrarea acestora, atat in fisele
valorice pe gestiuni, cat si in conturile sintetice de stocuri.
26. Pentru obiecte de inventar si echipament de protectie in folosinta se
tine numai evidenta cantitativa la magaziile (depozitele) din sectii, pe feluri
de obiecte, cu ajutorul Fiselor de magazie (cod 14-3-10) si pe persoane responsabile,
la darea in folosinta a obiectelor, pe baza de fisa, marca sau cu ajutorul
formularului Fisa de evidenta a obiectelor de inventar in folosinta (cod
14-3-9).
In contabilitate, evidenta valorica se tine cu ajutorul Fisei de cont
pentru operatii diverse (cod 14-6-22), pe sectii (locuri de munca, unitati
etc.), in care inregistrarile se fac valoric in functie de intrari si iesiri
(scoateri din uz).
Miscarile de obiecte de inventar, intervenite ulterior darii in folosinta
sau restituirii, nu este necesar sa fie inregistrate in evidenta magaziei
(depozitului) in cazul cand la primirea obiectelor noi se predau cele uzate de
acelasi fel. In asemenea situatii, in mod obligatoriu, pe documentul de dare in
folosinta, pentru obiectele ridicate direct de la magazia de obiecte noi, se
face mentiunea "primit obiectele uzate", iar pentru obiectele
ridicate de gestionarii magaziilor din sectii, in locul celor uzate se
mentioneaza "inlocuit obiectele uzate", obiectele uzate ramanand la
magazioner, in vederea scoaterii lor din uz.
Documentele ce se intocmesc pentru darea in folosinta, care poarta una din
aceste mentiuni, nu se inregistreaza in evidenta magaziei (depozitului), dar se
confrunta la sfarsitul fiecarei luni cu procesele-verbale pentru scoaterea din
functiune a mijloacelor fixe/de declasare a unor bunuri materiale si se
anexeaza la acestea.
Controlul exactitatii inregistrarilor se efectueaza la perioadele stabilite
de unitate (decadal, chenzinal sau lunar) si cu ocazia inventarierilor,
evaluandu-se stocurile existente cu preturile unitare legale pe baza Listelor
de inventariere (cod 14-3-12/a) si confruntandu-se soldul astfel obtinut cu
soldul conturilor respective din contabilitate.
Includerea pe cheltuieli a valorii obiectelor de inventar si a
echipamentului de protectie, integral la darea lor in folosinta sau esalonat pe
o perioada de cel mult trei ani, in limita normelor legale, se face in
conformitate cu hotararea consiliului de administratie. Aceste obiecte se scot
din uz pe baza Procesului-verbal de scoatere din functiune a mijloacelor
fixe/de declasare a unor bunuri materiale (cod 14-2-3/aA).
27. In cadrul institutiilor publice, evidenta obiectelor de inventar de
mica valoare sau scurta durata aflate in folosinta se tine in felul urmator:
- La unitatile care au un numar mare de obiecte de inventar date mai multor
persoane si in mai multe locuri de folosinta, responsabilul de inventar pe
institutie are obligatia sa asigure evidenta obiectelor aflate in folosinta,
utilizand, fie Fisa de evidenta a obiectelor de inventar in folosinta (cod
14-3-9), fie Fisa de evidenta a materialelor si obiectelor de inventar pe
locuri de folosinta (cod 14-3-9/a).
Fisa de evidenta a obiectelor de inventar in folosinta (cod 14-3-9) se
intocmeste pentru fiecare persoana careia ii sunt incredintate obiectele de
inventar in folosinta indelungata.
Fisa de evidenta a materialelor si obiectelor de inventar pe locuri de
folosinta (cod 14-3-9/a) se intocmeste pentru fiecare fel de obiect.
- La unitatile care au un numar redus de obiecte de inventar de mica
valoare sau scurta durata in folosinta, evidenta pe locuri de folosinta se
poate asigura cu ajutorul Listei de inventariere (cod 14-3-12 sau cod
14-3-12/a).
Responsabilii de inventar pe locuri de folosinta au obligatia sa pastreze,
in toate cazurile, cate un exemplar din lista de inventariere, precum si din
documentele privind miscarile intervenite in cursul anului.
28. Contabilitatea analitica a SDV-urilor speciale si AMC-urilor se tine la
gestiunea de SDV-uri si AMC-uri, cantitativ, pe persoanele sau comenzile pentru
care sunt destinate cu ajutorul Fisei de magazie (cod 14-3-8), iar in
contabilitate, global-valoric, tot la nivel de produs, stabilindu-se si uzura
inclusa in cheltuieli.
F. Reconstituirea documentelor justificative si contabile pierdute,
sustrase sau distruse
29. Operatiile privind evidenta si gestionarea mijloacelor fixe, a
valorilor materiale si banesti si a altor valori ale unitatilor patrimoniale se
considera valabile numai daca sunt justificate cu documente originale,
intocmite sau reconstituite potrivit prezentelor norme.
30. Orice persoana care constata pierderea, sustragerea sau distrugerea
unor documente justificative sau contabile are obligatia sa incunostinteze, in
scris, in termen de 24 de ore de la constatare, conducatorul unitatii,
administratorul unitatii patrimoniale, ordonatorul de credite sau alta persoana
care are obligatia gestionarii patrimoniului.
Conducatorul unitatii este obligat ca, in termen de cel mult 3 zile de la
primirea comunicarii, sa incheie un proces-verbal, care sa cuprinda:
- datele de identificare a documentului disparut;
- numele si prenumele salariatului responsabil cu pastrarea documentului;
- data si imprejurarile in care s-a constatat lipsa documentului respectiv.
Procesul-verbal se semneaza de catre:
- conducatorul unitatii;
- conducatorul compartimentului financiar-contabil al unitatii sau persoana
imputernicita sa indeplineasca aceasta functie;
- salariatul responsabil cu pastrarea documentului si
- seful ierarhic al salariatului responsabil cu pastrarea documentului,
dupa caz.
Salariatul responsabil este obligat ca, o data cu semnarea
procesului-verbal, sa dea o declaratie scrisa asupra imprejurarilor in care a
disparut documentul respectiv.
Cand disparitia documentelor se datoreaza insusi conducatorului unitatii,
masurile prevazute de prezentele norme se iau de catre ceilalti membri ai
consiliului de administratie, dupa caz.
31. Ori de cate ori pierderea, sustragerea sau distrugerea documentelor
constituie infractiune, se incunostinteaza imediat organele de urmarire penala.
32. Reconstituirea documentelor se face pe baza unui "dosar de
reconstituire", intocmit separat pentru fiecare caz.
Dosarul de reconstituire trebuie sa contina toate lucrarile efectuate in
legatura cu constatarea si reconstituirea documentului disparut, si anume:
- sesizarea scrisa a persoanei care a constatat disparitia documentului;
- procesul-verbal de constatare a pierderii, sustragerii sau distrugerii si
declaratia salariatului respectiv;
- dovada sesizarii Parchetului General sau dovada sanctionarii disciplinare
a salariatului vinovat, dupa caz;
- dispozitia scrisa a conducatorului unitatii pentru reconstituirea
documentului;
- o copie a documentului reconstituit.
33. In cazul in care documentul disparut emana de la alta unitate,
reconstituirea se va face de unitatea emitenta la cererea scrisa a
conducatorului unitatii solicitatoare. In acest caz, unitatea emitenta va
trimite unitatii solicitatoare, in termen de cel mult 10 zile de la primirea
cererii, documentul reconstituit.
34. Documentele reconstituite vor purta in mod obligatoriu si vizibil
mentiunea "RECONSTITUIT", cu specificarea numarului si datei
dispozitiei pe baza careia s-a facut reconstituirea.
Documentele reconstituite conform prezentelor norme constituie baza legala
pentru efectuarea inregistrarilor in contabilitate.
Nu se pot reconstitui documentele de cheltuieli nenominale (bonuri, bilete
de calatorie nenominale etc.) pierdute, sustrase sau distruse inainte de a fi
inregistrate in evidenta contabila. In acest caz, vinovatii de pierderea,
sustragerea sau distrugerea documentelor suporta paguba adusa unitatii,
salariatilor sau altor unitati, sumele respective recuperandu-se potrivit
prevederilor legale.
35. Gasirea ulterioara a documentelor originale, care au fost
reconstituite, nu anuleaza sanctiunile disciplinare sau penale, insa poate
constitui motiv de revizuire a acestora, in conditiile legii.
Pentru pagubele generate de disparitia, sustragerea sau distrugerea
documentelor se stabilesc raspunderi materiale, care cuprind si eventualele
cheltuieli ocazionate de reconstituirea si gasirea acestora.
In cazul gasirii ulterioare a originalului, documentul reconstituit se
anuleaza pe baza unui proces-verbal, impreuna cu care se ataseaza la dosarul de
reconstituire.
36. Conducatorii unitatilor patrimoniale vor lua masuri pentru asigurarea
inregistrarii si evidentei curente a tuturor lucrarilor intocmite, primite sau
expediate, stabilirea si evidenta responsabililor de pastrarea acestora,
evidenta tuturor reconstituirilor de documente, precum si pentru pastrarea
dosarelor de reconstituire, pe toata durata de pastrare a documentului
reconstituit.
G. Arhivarea si pastrarea documentelor justificative si contabile
37. Unitatile patrimoniale au obligatia pastrarii in arhiva lor a
registrelor de contabilitate, a documentelor contabile, precum si a
documentelor justificative, care stau la baza inregistrarii in contabilitate.
38. Termenul de pastrare a documentelor justificative si contabile este de
10 ani cu incepere de la data incheierii exercitiului in cursul caruia au fost
intocmite, cu exceptia statelor de salarii si a bilantului contabil care se
pastreaza timp de 50 de ani.
39. In caz de incetare a activitatii unitatii patrimoniale, documentele se
predau la arhivele statului in conformitate cu dispozitiile legale privind
Fondul Arhivistic National al Romaniei, daca legea nu dispune altfel.
40. Arhivarea documentelor justificative si contabile se face, de asemenea,
in conformitate cu prevederile legale si a urmatoarelor reguli generale:
- documentele se grupeaza in dosare, numerotate, snuruite si parafate;
- gruparea documentelor in dosare se face cronologic si sistematic, in
cadrul fiecarui exercitiu financiar la care se refera acestea. In cazul
fuziunii sau al lichidarii societatii, documentele aferente acestei perioade se
arhiveaza separat;
- dosarele continand documente contabile se pastreaza in spatii amenajate
in acest scop, asigurate impotriva degradarii, distrugerii sau sustragerii,
dotate cu mijloace de prevenire a incendiilor;
- evidenta documentelor la arhiva se tine cu ajutorul Registrului de
evidenta curenta, in care sunt tinute evidentele dosarelor si documentelor
contabile intrate in arhiva, precum si miscarea acestora in decursul timpului.
41. Eliminarea din arhiva a documentelor al caror termen legal de pastrare
a expirat se face de catre o comisie sub conducerea administratorului sau
ordonatorului de credite, dupa caz, cu acest prilej intocmindu-se un
proces-verbal si operandu-se scaderea documentelor eliminate din Registrul de
evidenta curenta al arhivei.
H. Criterii minimale privind programele informatice utilizate in domeniul
financiar-contabil
42. Sistemul de prelucrare automata a datelor la nivelul fiecarei unitati
patrimoniale trebuie sa asigure conditiile necesare efectuarii controlului
legal.
La elaborarea si adaptarea programelor informatice vor fi avute in vedere
urmatoarele:
a) In privinta controlului intern:
- cuprinderea in procedurile de prelucrare a reglementarilor in vigoare si
a posibilitatii de actualizare a acestora in functie de modificarile
intervenite in legislatie;
- cunoasterea adecvata a functiilor sistemului de prelucrare a datelor de
catre personalul implicat si respectarea acestora;
- gestionarea pachetelor de produse-program, asigurarea protectiei lor
impotriva unor accese neautorizate, realizarea confidentialitatii datelor din
sistemul informatic;
- stabilirea tipului de suport pentru pastrarea datelor de intrare,
intermediare sau de iesire;
- solutionarea eventualelor erori care pot sa apara in functionarea
sistemului.
b) In privinta controlului extern:
- verificarea completa sau prin sondaj a modului de functionare a
procedurilor de prelucrare prevazute de sistemul informatic;
- verificarea totala sau prin sondaj a operatiunilor economico-financiare
inregistrate in contabilitate, astfel incat acestea sa fie efectuate in
concordanta stricta cu prevederile actelor normative care le reglementeaza;
- verificarea prin teste de control a programului informatic utilizat.
43. Sistemele de prelucrare automata a datelor in domeniul
financiar-contabil trebuie sa raspunda la urmatoarele criterii considerate
minimale:
a) sa asigure concordanta stricta a rezultatului prelucrarilor informatice
cu prevederile actelor normative care le reglementeaza;
b) sa precizeze tipul de suport care asigura prelucrarea datelor in
conditii de siguranta;
c) sa precizeze cu claritate sursa, continutul si apartenenta fiecarei
date.
Fiecare data inregistrata in contabilitate trebuie sa se regaseasca in
continutul unui document scris, la care sa poata avea acces atat beneficiarii,
cat si organele de control;
d) sa asigure listele operatiunilor efectuate in evidenta contabila pe baza
de documente justificative care sa fie numerotate in ordine cronologica,
interzicandu-se inserari, intercalari, precum si orice eliminari sau adaugiri
ulterioare;
e) sa asigure reluarea automata in calcul a soldurilor conturilor obtinute
anterior;
f) sa asigure conservarea datelor pe o perioada de timp care sa respecte
prevederile art. 25 din Legea contabilitatii nr. 82/1991;
g) sa precizeze procedurile si suportul magnetic extern de arhivare a
produselor-program, a datelor introduse, a situatiilor financiare sau a altor
documente, cu posibilitatea de reintegrare in sistem a datelor arhivate;
h) sa nu permita inserari, modificari sau eliminari de date pentru o
perioada inchisa;
i) sa asigure urmatoarele elemente constitutive ale inregistrarilor
contabile:
- data efectuarii inregistrarii contabile a operatiunii;
- jurnalul de origine in care se regasesc inregistrarile contabile;
- numarul paginii sau numarul curent al inregistrarii in jurnalul de
origine;
- numarul documentului justificativ sau contabil (atribuit de emitent);
j) sa asigure confidentialitatea si protectia informatiilor si a
programelor prin parole, cod de identificare pentru accesul la informatii,
copii de siguranta pentru programe si informatii;
k) sa asigure listari clare, inteligibile si complete, care sa contina
urmatoarele elemente de identificare, in antet sau pe fiecare pagina, dupa caz:
- tipul documentului sau al situatiei;
- denumirea unitatii patrimoniale;
- perioada la care se refera informatia;
- datarea listarilor;
- paginarea cronologica;
- precizarea programului informatic si a versiunii utilizate;
l) sa asigure listarea ansamblului de situatii financiare si documente de
sinteza necesare conducerii operative a unitatii;
m) sa asigure respectarea continutului de informatii prevazut in machetele
formularelor aprobate de Ministerul Finantelor, in cazul editarii acestora cu
ajutorul tehnicii de calcul;
n) sa permita, in orice moment, reconstituirea continutului conturilor,
listelor si informatiilor supuse verificarii. Toate soldurile conturilor
trebuie sa fie rezultatul unei liste de inregistrari si al unui sold anterior
al acelui cont. Fiecare inregistrare trebuie sa aiba la baza elemente de
identificare a datelor supuse prelucrarii;
o) sa nu permita:
- deschiderea a doua conturi cu acelasi numar;
- modificarea numarului de cont in cazul in care au fost inregistrate date
in acel cont;
- suprimarea unui cont in cursul exercitiului curent sau aferent
exercitiului precedent, daca acesta contine inregistrari sau sold;
- editarea a doua sau a mai multor documente de acelasi tip, cu acelasi
numar si continut diferit de informatii;
p) sa permita suprimarea unui cont care nu are inregistrari pe parcursul a
cel putin doi ani (exercitii financiare), in mod automat sau manual;
r) sa prevada in documentatia produsului informatic modul de organizare si
tipul sistemului de prelucrare:
- monopost sau multipost;
- monosocietate sau multisocietate;
- retea de calculatoare;
- portabilitatea fisierelor de date;
s) sa precizeze tipul de organizare pentru culegerea datelor:
- preluari pe loturi cu control ulterior;
- preluari in timp real cu efectuarea controlului imediat;
- combinarea celor doua tipuri;
t) sa permita culegerea unui numar nelimitat de inregistrari pentru
operatiunile contabile;
u) sa posede documentatia tehnica de utilizare a programelor informatice
necesara exploatarii optime a acestora;
v) sa respecte reglementarile in vigoare cu privire la securitatea datelor
si fiabilitatea sistemului de prelucrare.
44. Elaboratorii de programe informatice au obligatia de a prevedea, prin
contractele de livrare a programelor informatice, clauze privind intretinerea
si adaptarea produselor livrate, precum si clauze privind eliminarea
posibilitatilor de modificare a procedurilor de prelucrare a datelor de catre
utilizatori.
Unitatile de informatica sau persoanele care efectueaza lucrari cu ajutorul
tehnicii de calcul poarta raspunderea prelucrarii cu exactitate a informatiilor
din documente, iar beneficiarii raspund pentru exactitatea si realitatea
datelor pe care le transmit pentru prelucrare.
45. Utilizatorul trebuie:
- sa verifice daca prestatorul de servicii informatice sau distribuitorul
de produse-program are o asigurare specifica sau a extins asigurarea avuta de
responsabilitate civila sau profesionala pentru a acoperi lipsurile in cazul
unui control fiscal;
- sa se asigure de perenitatea documentatiei, a surselor in diferite
versiuni ale produsului-program in cazul disparitiei prestatorului de servicii
sau a distribuitorului de produse-program;
- sa organizeze salvarea si arhivarea datelor, programelor sau produselor
de prelucrare, astfel incat informatiile sa poata fi reprocesate ulterior prin
acelasi lant informatic si in conditiile de exploatare reconstituite.
46. Pe perioada neprescrisa se va organiza o gestiune a versiunilor,
modificarilor, corecturilor si schimbarilor de sistem informatic,
produse-program si sistem de calcul.
Daca unitatea, in cursul acestei perioade, a schimbat sistemul de calcul,
respectiv de prelucrare a datelor, trebuie sa se efectueze o reconciliere intre
datele arhivate si versiunile noi ale produselor-program si ale echipamentelor
de calcul.
Arhivele pe suport magnetic trebuie "improspatate" periodic
pentru a le asigura lizibilitatea, respectiv accesibilitatea.
Sa detina la sediul sau, pe perioada neprescrisa, manualul de utilizare
complet si actualizat al fiecarui produs-program utilizat.
47. Responsabilitatile ce revin personalului unitatii cu privire la
utilizarea tehnicii de calcul se stabilesc prin regulamente interne.
I. Proceduri privind organizarea si conducerea contabilitatii
Prin grija administratorului persoanei juridice, directorul
financiar-contabil, contabilul-sef sau alta persoana imputernicita sa
indeplineasca aceasta functie va stabili proceduri interne privind organizarea
si conducerea contabilitatii.
Stabilirea de proceduri interne privind organizarea si conducerea
contabilitatii este obligatorie pentru regiile autonome, societatile nationale
care au capital de stat, precum si pentru societatile comerciale care, potrivit
legii, sunt supuse auditului financiar-contabil legal (cenzori, audit
financiar-contabil etc.), termenul limita fiind 31 decembrie 1998 sau un an de
la infiintare.
In demersul privind stabilirea de proceduri proprii, se va urmari
realizarea urmatoarelor:
1) Intocmirea si aprobarea de catre organele competente a organigramei
unitatii, cu detalierea in privinta activitatii financiar-contabile.
2) Elaborarea fisei postului atat pentru personalul din compartimentul
financiar-contabil, cat si pentru salariatii din alte compartimente care
intocmesc, potrivit diagramei de circulatie, documentele justificative ce se
inregistreaza in contabilitate.
3) Asigurarea cu personal calificat de specialitate:
a) selectarea personalului de specialitate;
b) instruire a personalului:
- la angajare;
- cu ocazia schimbarii locului de munca;
- la trasarea unor sarcini suplimentare (noi) de serviciu;
- cu ocazia modificarilor legislatiei economice, financiar-contabile sau
fiscale.
c) asigurarea legislatiei financiar-contabile si fiscale, a normelor
metodologice referitoare la activitatea desfasurata de salariatii implicati in
intocmirea, utilizarea si controlul documentelor justificative, a documentelor
fiscale si a declaratiilor de impunere fiscala.
4) Stabilirea de proceduri privind:
a) intocmirea, prelucrarea si utilizarea documentelor justificative si
contabile si a formelor de inregistrare in contabilitate a acestora, manual sau
cu ajutorul tehnicii de calcul;
b) stabilirea circuitului documentelor justificative si contabile pe baza
unor scheme, grafice de circulatie, adaptate de fiecare unitate patrimoniala in
functie de particularitatile acesteia (organigrama societatii, fisa postului);
c) tinerea registrelor contabile obligatorii:
- intocmirea, completarea si utilizarea registrelor de contabilitate, inclusiv
a registrelor de contabilitate obligatorii;
- numerotarea, parafarea si inregistrarea la organele fiscale;
- completarea registrelor in cazul in care se utilizeaza tehnica de calcul;
- stabilirea rezultatelor cu ocazia inchiderii exercitiului financiar, prin
compararea fiecarui cont de activ si de pasiv, determinat pe baza inventarului,
cu datele din contabilitate.
d) intocmirea declaratiilor cu caracter fiscal privind impozitul pe profit,
taxa pe valoarea adaugata, accizele, impozitul pe salarii, contributiile la
asigurarile sociale, precum si celelalte impozite, taxe si varsaminte la
bugetul de stat, la bugetul asigurarilor sociale, la fondurile speciale.
e) intocmirea bilantului contabil (bilant, cont de profit si pierdere si anexe),
precum si a raportului de gestiune:
- modalitatea de intocmire (completare);
- verificare si aprobare;
- depunere la organele legale competente.
5) Organizarea contabilitatii patrimoniului:
a) organizarea si conducerea gestiunilor de imobilizari, stocuri si
disponibilitati banesti, stabilindu-se proceduri distincte privind:
- gestiunile de imobilizari;
- gestiunile de stocuri;
- casa si titlurile de valori din patrimoniul unitatii sau primite in gaj;
- efectuarea inventarierii patrimoniului unitatii
b) contabilitatea de gestiune, care se organizeaza de fiecare unitate
patrimoniala in functie de specificul activitatii si necesitatile proprii:
- inregistrarea operatiilor privind colectarea si repartizarea cheltuielilor
pe destinatii, decontarea productiei si calculul costului de productie al
produselor fabricate, lucrarilor executate si serviciilor prestate, inclusiv al
productiei, lucrarilor si serviciilor in curs de executie;
- calculul costurilor de productie, utilizand metoda adecvata (pe produse,
pe comenzi, pe faze, globala etc.) in functie de organizarea procesului de
productie, specificul activitatii, marimea unitatii si necesitatile proprii;
- determinarea costului subactivitatii.
c) contabilitatea financiara, care are caracter obligatoriu pentru toate
unitatile patrimoniale, avand ca obiectiv principal furnizarea de informatii:
- pentru necesitatile proprii;
- privind relatiile societatii cu asociatii sau actionarii;
- privind relatiile cu furnizorii de imobilizari, materii prime, materiale
consumabile, combustibil etc.;
- in relatiile cu clientii, bancile, organele fiscale etc.
d) contabilitatea manageriala:
- tabloul de bord;
- tabloul fluxurilor de trezorerie;
- bugetul de venituri si cheltuieli.
6) Elaborarea de proceduri unitare de control privind:
a) controlul tehnic-operativ;
b) controlul financiar-contabil si preventiv;
c) controlul intern de gestiune;
d) controlul legal.
SECTIUNEA a II-a
GRUPA I
REGISTRELE DE CONTABILITATE
REGISTRUL - JURNAL (Cod 14-1-1)
Format A4, prezentat fie sub forma de registru a 100 de file, tiparit pe
una sau pe ambele fete, in cazul in care se completeaza manual, fie sub forma
de listari informatice legate sub forma de registru.
1. Serveste ca:
- document obligatoriu de inregistrare cronologica si sistematica a
modificarii patrimoniului unitatii;
- proba in litigii.
2. Se intocmeste de catre regiile autonome, societatile comerciale,
institutiile publice, unitatile cooperatiste, asociatiile si celelalte persoane
juridice, intr-un singur exemplar, dupa ce a fost numerotat, snuruit, parafat
si inregistrat la organul fiscal teritorial.
Numerotarea filelor registrelor se va face in ordine crescatoare, iar
volumele se vor numerota in ordinea completarii lor.
Unitatile patrimoniale vor inregistra la organele fiscale volumele
urmatoare, pe masura completarii celor inregistrate si parafate anterior,
facand dovada completarii acestora fara stersaturi, spatii libere sau file
lipsa.
Se intocmeste zilnic sau lunar, dupa caz, prin inregistrarea cronologica,
fara stersaturi si spatii libere, a documentelor in care se reflecta miscarea
patrimoniului unitatii.
In cazul in care societatea foloseste jurnale auxiliare, totalul lunar al
fiecaruia se trece in registrul-jurnal.
In conditiile conducerii contabilitatii cu ajutorul tehnicii de calcul,
fiecare operatie patrimoniala se va inregistra prin articole contabile, in mod
cronologic, dupa data de intocmire sau de intrare a documentelor in unitate. In
aceasta situatie, Registrul-jurnal se editeaza lunar, iar paginile vor fi
numerotate pe masura editarii lor. Registrul-jurnal va fi snuruit, parafat si
inregistrat in evidenta unitatii in luna urmatoare in care numarul de file
editate este 100, sau anual, daca numarul filelor editate este sub 100, pentru
un exercitiu financiar. Registrul-jurnal parafat si inregistrat la organul
fiscal teritorial se va completa lunar, prin preluarea totalului sumelor
debitoare si creditoare din Registrul-jurnal obtinut cu ajutorul tehnicii de
calcul.
In cazul in care o unitate patrimoniala are subunitati dispersate
teritorial si care conduc contabilitatea pana la balanta de verificare,
Registrul-jurnal se va conduce de catre subunitati in conditiile inregistrarii
acestuia la organul fiscal teritorial de care apartin.
In coloana 1 se inscrie numarul curent al operatiilor inregistrate incepand
de la 1 ianuarie, respectiv inceputul activitatii, pana la 31 decembrie,
respectiv incetarea activitatii.
In coloana 2 se trece data (anul, luna, ziua) cand se face inregistrarea,
care trebuie sa coincida cu data in care are loc efectiv operatia.
In coloana 3 se trece felul documentului (factura, chitanta fiscala,
jurnal-situatie privind operatiile de casa si banca, jurnalul decontarilor cu
furnizorii etc.), precum si numarul si data documentului.
In coloana 4 se trece felul operatiei, dandu-se explicatiile necesare in
legatura cu operatia respectiva, precum si alte elemente de identificare.
In coloanele 5 si 6 se trece simbolul conturilor debitoare si, respectiv,
creditoare.
In coloanele 7 si 8 se trec sumele totale, debitoare si creditoare din
documentul respectiv (bon, factura, jurnal auxiliar etc.).
In Registrul-jurnal se trec toate operatiile economice privind modificarea
patrimoniului unitatii, indiferent daca acestea au loc in numerar sau prin
contul de decontare de la banca, netinandu-se seama daca a avut loc plata sau
incasarea efectiva.
Acest registru se parafeaza de catre organul fiscal teritorial, la
incetarea activitatii unitatii, precum si ori de cate ori este cazul.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil, impreuna cu
documentele justificative care au stat la baza intocmirii lui.
.......................
(Unitatea)
REGISTRUL-JURNAL
Nr. pagina ........
______________________________________________________________________________
|Nr. | Data |Documentul| Explicatii | Simbol | Sume
|
|crt.|inreg. | (felul, | | conturi |
|
| | |nr., data)|
|_________|_______________________________|
| | | |
|Debitoare|Creditoare|Debitoare|Creditoare|
|____|_______|__________|____________|_________|__________|_________|__________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
|
|____|_______|__________|____________|_________|__________|_________|__________|
| | | | Report: | x | x | |
|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
|____|_______|__________|____________|_________|__________|_________|__________|
| De reportat: | |
|
|_________________________________________________________|_________|__________|
Intocmit, Verificat, 14-1-1 A4
REGISTRUL-JURNAL DE INCASARI SI PLATI (Cod 14-1-1/a)
Format A4, prezentat sub forma de registru a 100 de file, tiparit pe una
sau pe ambele fete.
1. Serveste ca:
- document de inregistrare a incasarilor si platilor;
- document de stabilire a situatiei financiare a agentului economic, care
conduce evidenta contabila in partida simpla;
- proba in litigii.
2. Se intocmeste, intr-un singur exemplar, de catre agentii economici,
persoane fizice, asociatiile familiale si unitatile patrimoniale stabilite de
Ministerul Finantelor, facandu-se inregistrarea operatiilor efectuate pe baza
documentelor justificative, zilnic, distinct, pe fiecare operatie in parte,
fara a se lasa randuri libere, dupa ce a fost numerotat, snuruit, parafat si
inregistrat la organul fiscal teritorial.
In coloana 1 se inscrie numarul curent al operatiilor inregistrate incepand
de la 1 ianuarie, respectiv inceputul activitatii, pana la 31 decembrie,
respectiv incetarea activitatii.
In coloana 2 se trece data (anul, luna, ziua) cand se face inregistrarea,
care trebuie sa coincida cu ziua in care are loc efectiv operatia.
In coloana 3 se trece felul documentului (factura, chitanta fiscala, bon de
comanda-chitanta, bon de vanzare, borderou de vanzari etc.), precum si numarul
documentului.
In coloana 4 se trece felul operatiei, dandu-se explicatiile necesare in
legatura cu operatia respectiva.
In coloana 5 se trec incasarile de orice fel (din vanzari, imprumuturi,
credite, dobanzi incasate etc.).
Coloana 6 se completeaza numai de notarii publici.
In coloana 7 se trec sumele platite pentru: marfuri cumparate, servicii
prestate sau lucrari executate de terti, impozite, taxe, asigurari sociale etc.
Coloana 8 se completeaza numai de liber-profesionisti.
In registrul de incasari si plati se inregistreaza nu numai operatiile in
numerar, ci si cele efectuate prin contul curent de la banca.
Operatiile inregistrate in Registrul-jurnal de incasari si plati se
totalizeaza atat lunar, cat si anual.
Registrul-jurnal de incasari si plati se numeroteaza si se snuruieste.
Numerotarea filelor se va face in ordine crescatoare, iar dupa completarea
integrala se deschide un nou registru inregistrat si parafat, care va fi
numerotat in ordine crescatoare.
Acest registru se parafeaza de catre organul fiscal teritorial la inceperea
activitatii, la incetarea activitatii, precum si anual.
In conditiile conducerii contabilitatii cu ajutorul tehnicii de calcul,
fiecare operatie patrimoniala se va inregistra prin articole contabile, in mod
cronologic, dupa data de intocmire sau de intrare a documentelor in unitate. In
aceasta situatie, Registrul-jurnal de incasari si plati se editeaza lunar, iar
paginile vor fi numerotate pe masura editarii lor. Registrul-jurnal de incasari
si plati va fi snuruit, parafat si inregistrat in evidenta unitatii in luna
urmatoare in care numarul de file editate este 100, sau anual, daca numarul
filelor editate este sub 100, pentru un exercitiu financiar. Registrul-jurnal
de incasari si plati parafat si inregistrat la organul fiscal teritorial se va
completa lunar, prin preluarea totalului sumelor debitoare si creditoare din
Registrul-jurnal de incasari si plati obtinut cu ajutorul tehnicii de calcul.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza impreuna cu documentele justificative care au stat la baza
intocmirii lui.
.......................
(Unitatea)
REGISTRUL-JURNAL DE INCASARI SI PLATI
Nr. pagina ........
______________________________________________________________________________
|Nr. |Data | Documentul | Felul | |
|
|crt.| |(felul, nr.) | operatiei | INCASARI | PLATI
|
| | | |(explicatii)| |
|
|____|_____|_____________|____________|__________________|_____________________|
| | | | |TOTAL |din care:*)|TOTAL |din care:*) |
| | | | | |Suma | |Cheltuieli
|
| | | | | |onorariilor| |care,
potrivit|
| | | | | |asupra | |legii,
|
| | | | | |careia | |se deduc in
|
| | | | | |se aplica | |limita cotei
|
| | | | | |la deducere| |de 20% din
|
| | | | | |cota de 5% | |veniturile
|
| | | | | | | |incasate
|
|____|_____|_____________|____________|______|___________|______|______________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
|
|____|_____|_____________|____________|______|___________|______|______________|
| Report: | | | |
|
|_____________________________________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
|____|_____|_____________|____________|______|___________|______|______________|
| De reportat:| | | |
|
|_____________________________________|______|___________|______|______________|
14-1-1/a A4
*) se completeaza numai de notarii publici
*) se completeaza numai de liberii-profesionisti
REGISTRUL-INVENTAR (Cod 14-1-2)
Format A4, prezentat sub forma de registru a 100 de file, tiparit pe una
sau pe ambele fete.
1. Serveste ca:
- document contabil obligatoriu de inregistrare a rezultatelor inventarierii
patrimoniului;
- proba in litigii.
2. Se intocmeste de catre regiile autonome, societatile comerciale,
institutiile publice, unitatile cooperatiste, asociatiile si celelalte persoane
juridice, precum si persoanele fizice care au calitatea de comerciant, intr-un
singur exemplar, dupa ce a fost numerotat, snuruit, parafat si inregistrat la
organul fiscal teritorial.
Se intocmeste la inceputul activitatii, sfarsitul exercitiului financiar
sau cu ocazia incetarii activitatii, fara stersaturi si fara spatii libere, pe
baza datelor cuprinse in listele de inventariere si procesele-verbale de
inventariere a elementelor patrimoniale prin gruparea acestora pe conturi sau
grupe de conturi.
Registrul-inventar se completeaza pe baza inventarierii faptice a fiecarei
pozitii cuprinse in toate conturile din bilant. In cazul in care inventarierea
are loc pe parcursul anului, in Registrul-inventar se inregistreaza soldurile
evidentiate in listele de inventariere actualizate cu valoarea intrarilor si
iesirilor pana la data inchiderii exercitiului.
In cazul incetarii activitatii, Registrul-inventar se completeaza cu
valoarea elementelor patrimoniale inventariate faptic la acea data.
In cazul in care o unitate patrimoniala are subunitati dispersate
teritorial si care conduc contabilitatea pana la balanta de verificare,
Registrul-jurnal se va conduce de catre subunitati in conditiile inregistrarii
acestuia la organul fiscal teritorial de care apartin.
In coloana 1 se inscrie numarul curent al fiecarei operatii inregistrate in
registru, cronologic, de la deschiderea acestuia pana la epuizarea filelor sau
incetarea activitatii.
In coloana 2 vor fi recapitulate elementele inventariate, detaliat pe
fiecare cont de activ si de pasiv, conturile de valori materiale putand fi
defalcate pe gestiuni.
In coloana 3 se inscrie valoarea contabila a conturilor inventariate.
In coloana 4 se inscrie valoarea de inventar a elementelor patrimoniale
stabilita de membrii comisiei de inventariere (pe baza listelor de inventariere
si a proceselor-verbale de inventariere).
In coloana 5 se trec diferentele din evaluare de inregistrat, calculate ca
diferenta intre valoarea contabila si valoarea de inventar.
In coloana 6 se mentioneaza cauzele diferentelor (deprecieri, dezasortari
etc.).
Acest registru se parafeaza de catre organul fiscal teritorial la incetarea
activitatii unitatii, precum si in cazul epuizarii filelor si deschiderii unui
nou registru.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza, la compartimentul financiar-contabil, impreuna cu
documentele justificative care au stat la baza intocmirii lui.
....................... Nr. pagina ........
(Unitatea)
REGISTRUL-INVENTAR
la data de ............
______________________________________________________________________
|Nr. | Recapitulatia | Valoarea | Valoarea | Diferente din evaluare |
|crt.| elementelor | contabila | de | (de inregistrat) |
| | inventariate | | inventar | |
|____|_______________|___________|__________|__________________________|
| | | | | Valoarea |Cauze diferente|
|____|_______________|___________|__________|__________|_______________|
| 1 | 2 | 3 | 4 | 5 | 6 |
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
|____|_______________|___________|__________|__________|_______________|
| Intocmit, Verificat, |
|______________________________________________________________________|
14-1-2 A4
REGISTRUL CARTEA MARE (Cod 14-1-3)
Format A3, tiparit pe ambele fete, in foi volante.
1. Serveste:
- la stabilirea rulajelor lunare si a soldurilor pe conturi sintetice, la
unitatile care aplica forma de inregistrare "pe jurnale";
- la verificarea inregistrarilor contabile efectuate;
- la intocmirea balantei de verificare.
2. Se intocmeste la sfarsitul lunii, in cadrul compartimentului
financiar-contabil, astfel:
- rulajul creditor se reporteaza din jurnalul contului respectiv, intr-o
singura suma, fara desfasurarea pe conturi corespondente;
- sumele cu care a fost debitat contul respectiv in diverse jurnale se
reporteaza din acele jurnale, obtinandu-se defalcarea rulajului debitor pe
conturi corespondente;
- soldul debitor sau creditor al fiecarui cont se stabileste in functie de
rulajele debitoare si creditoare ale contului respectiv, tinandu-se seama de
soldul de la inceputul anului (care se inscrie pe randul destinat in acest
scop).
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
....................... CARTEA MARE
(Unitatea)
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Cont .....
Jurnal ...
______________________________________________________________________________
| CONTUL .......................
|
|______________________________________________________________________________|
| | | Total | Total |
|
| | CONTURI CORESPONDENTE CREDITOARE| rulaj | rulaj | SOLD
|
| | |debitor|creditor|
|
| Lunile |_________________________________|_______|________|________________|
| | A|A|A| A| A| A| A| A| A| A| A| A| La 1 ianuarie
|debitor|creditor|
| | | | | | | | | | | | | | (anul) .... | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______ ________|_______|________|
|Ianuarie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Februarie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Martie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | | | | |
|
| I | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Aprilie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Mai | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Iunie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | | | | |
|
| I + II | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Iulie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|August | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Septembrie| | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | | | | |
|
|I + II + | | | | | | | | | | | | | | | |
|
| III | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Octombrie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Noiembrie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Decembrie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total gen.| | | | | | | | | | | | | | | |
|
| (I - IV) | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|______________________________________________________________________________|
14-1-3 A3 t2
....................... CARTEA MARE
(Unitatea) (Verso)
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Cont .....
Jurnal ...
______________________________________________________________________________
| CONTUL .......................
|
|______________________________________________________________________________|
| | | Total | Total |
|
| | CONTURI CORESPONDENTE CREDITOARE| rulaj | rulaj | SOLD
|
| | |debitor|creditor|
|
| Lunile
|_________________________________|_______|________|________________|
| | A|A|A| A| A| A| A| A| A| A| A| A| La 1 ianuarie
|debitor|creditor|
| | | | | | | | | | | | | | (anul) .... | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______
________|_______|________|
|Ianuarie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Februarie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Martie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | | | | |
|
| I | | | | | | | | | | | | | | | | |
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Aprilie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Mai | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Iunie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | | | | |
|
| I + II | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Iulie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|August | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Septembrie| | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total tr. | | | | | | | | | | | | | | | |
|
|I + II + | | | | | | | | | | | | | | | |
|
| III | | | | | | | | | | | | | | | | |
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Octombrie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Noiembrie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Decembrie | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|Total gen.| | | | | | | | | | | | | | | |
|
| (I - IV) | | | | | | | | | | | | | | | |
|
|__________|__|_|_|__|__|__|__|__|__|__|__|__|_______|________|_______|________|
|______________________________________________________________________________|
REGISTRUL CARTEA MARE (SAH - Cod 14-1-3/a)
Format A4, tiparit pe ambele fete, in foi volante.
1. Serveste:
- la tinerea contabilitatii sintetice a operatiilor economice si financiare
in unitatile care utilizeaza forma de inregistrare contabila
"maestru-sah";
- la intocmirea balantei de verificare a conturilor sintetice.
2. Se intocmeste intr-un exemplar, in cadrul compartimentului
financiar-contabil, lunar, separat pentru debitul si separat pentru creditul
fiecarui cont sintetic, pe masura inregistrarii operatiilor.
Se completeaza pe baza documentelor justificative, documentelor cumulative
centralizatoare si notelor de contabilitate.
In cazul cand la unele conturi corespondente intervin mai multe conturi
decat numarul coloanelor pe care le cuprinde fisa, se deschide o fisa anexa cu
acelasi simbol de cont, pe care se va continua inscrierea conturilor
corespondente. In fisa anexa nu se trece suma din coloana principala, aceasta
figurand in coloana "Suma" a fiecarei fise.
La inceputul anului, la deschiderea fiselor, pe primul rand al coloanei
"Suma" se inregistreaza soldul initial, pe baza balantei conturilor
sintetice incheiata la finele anului precedent. Soldul inscris in fisa se
bareaza si apoi se efectueaza inregistrarea operatiilor lunii ianuarie.
La sfarsitul lunii, se aditioneaza pe verticala sumele pe conturi
corespondente si se bareaza. Totalul sumelor din coloanele "Conturi
corespondente", adunate pe orizontala, trebuie sa fie egal cu totalul
sumelor din coloana "Suma" adunat pe verticala.
Cartea mare (sah) poate fi folosita pentru o perioada mai mare (trimestru,
semestru, an), daca numarul operatiilor economice si financiare nu sunt prea
numeroase. In acest caz, este necesar sa se stabileasca totalul sumelor separat
pentru fiecare luna.
Acest procedeu de utilizare a registrului Cartea mare (sah) se aplica in
cazul folosirii balantei de verificare cu opt coloane (cod 14-6-30), care
serveste si la stabilirea rulajelor cumulate de la inceputul anului (inclusiv
soldurile initiale).
In cazul cand se considera posibila folosirea balantei cu patru coloane
(cod 14-6-30/b), in Cartea mare (sah), pe langa rulajele lunare, este necesar
sa se stabileasca si rulajele cumulate de la inceputul anului (inclusiv
soldurile initiale).
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
.......................
(Unitatea)
______________________________________________________________________________
| CARTEA MARE (SAH) |Simbol|Debit
|Pagina|
|Denumirea contului |cont | |
|
|......................
|______|______|______|
| | |Credit|
|
|_________________________________________________________|______|______|______|
| Nr. din | Data | Suma |
|
| registrul-| oper. | | Conturi corespondente
|
| jurnal | ...... | |____ ____ ____ ____ ____ ____ ____ ____ ____
____|
| | (anul) | | | | | | | | | | |
|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
14-1-3/a A4 t2
.......................
(Unitatea)
(verso)
______________________________________________________________________________
| CARTEA MARE (SAH) |Simbol|Debit
|Pagina|
|Denumirea contului |cont | |
|
|......................
|______|______|______|
| | |Credit|
|
|_________________________________________________________|______|______|______|
| Nr. din | Data | Suma |
|
| registrul-| oper. | | Conturi corespondente
|
| jurnal | ...... | |____ ____ ____ ____ ____ ____ ____ ____ ____
____|
| | (anul) | | | | | | | | | | |
|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
|___________|_________|______|____|____|____|____|____|____|____|____|____|____|
GRUPA a II-a
MIJLOACE FIXE
REGISTRUL NUMERELOR DE INVENTAR (Cod 14-2-1)
Format A3, tiparit pe ambele fete, sub forma de registru a 100 de file.
1. Serveste ca document de atribuire a numerelor de inventar mijloacelor
fixe existente in unitate, in vederea identificarii lor.
2. Se intocmeste de compartimentul financiar-contabil sau de persoana care
conduce evidenta contabila, pe grupe de mijloace fixe, prin inregistrarea
cronologica a mijloacelor fixe intrate in unitate.
Se poate folosi, fie cate un registru pentru fiecare grupa de mijloace
fixe, fie un registru pentru mai multe grupe, in functie de numarul mijloacelor
fixe existente si al celor care urmeaza a intra in unitate.
In scopul asigurarii controlului asupra existentei mijloacelor fixe, se
atribuie fiecarui mijloc fix, care constituie obiect de evidenta, un numar de
inventar in momentul intrarii in unitate prin achizitionare, construire,
confectionare, transfer etc. (cu exceptia celor luate cu chirie), care se
consemneaza in registrul numerelor de inventar. Numerele de inventar atribuite
mijloacelor fixe care circula prin schimb (tuburi pentru oxigen, butoaie etc.)
nu se imprima pe acestea.
Numerotarea mijloacelor fixe in cadrul registrului se face de regula in
ordinea succesiva a numerelor si pe grupe de mijloace fixe.
In acest scop, fiecarei grupe de mijloace fixe stabilite de unitate i se
rezerva o anumita serie de numere de ordine (de exemplu: pentru cladiri 1000 -
1999; pentru constructii speciale 2000 - 2999; pentru masini, utilaje si
instalatii de lucru 3000 - 3999, pentru aparate si instalatii de masurare,
control si reglare 4000 - 4999 etc.), astfel incat prima cifra sa reprezinte o
anumita grupa de mijloace fixe din care face parte obiectul respectiv.
In cadrul seriei se atribuie numere separate pe urmatoarele subgrupe:
unelte, accesorii de productie si inventar gospodaresc, fondul bibliotecar,
valori de muzeu si obiecte de expozitie, precum si pentru alte subgrupe pe care
unitatea le considera necesare.
La stabilirea numerelor de inventar in cadrul seriei se au in vedere, atat
mijloacele fixe existente, cat si mijloacele fixe care vor fi achizitionate,
construite sau confectionate in anii urmatori.
Numarul de inventar atribuit unui mijloc fix urmeaza sa fie trecut in toate
documentele care privesc mijlocul fix respectiv.
Numarul de inventar atribuit se imprima direct pe obiect (cu vopsea sau
prin poansonare) sau se graveaza pe o placuta ce se fixeaza pe mijlocul fix
respectiv sau prin alte mijloace care sa asigure identificarea mijlocului fix
respectiv.
Pe fiecare obiect este obligatoriu sa se imprime si initialele unitatii
careia ii apartin mijloacele fixe respective.
Pentru mijloacele fixe complexe (formate din mai multe obiecte componente)
si pentru mijloacele fixe a caror evidenta se tine pe tronsoane (conducte de
distributie gaz metan, drumuri, linii electrice etc.), pe fiecare obiect se
indica numarul de inventar atribuit. In aceste cazuri, este necesar ca, pe
langa numarul de inventar respectiv, sa se foloseasca si numere suplimentare,
in scopul numerotarii partilor componente ale mijlocului fix respectiv, ca de
exemplu: 10.001/1, 10.001/2, 10.001/3 etc., numere care pot fi trecute in
coloana "Denumirea mijlocului fix si caracteristici tehnice".
Numerele de inventar ale mijloacelor fixe transferate altor unitati sau scoase
din functiune nu pot fi atribuite altor mijloace fixe intrate in unitate.
Aceste numere raman libere pana la renumerotarea mijloacelor fixe, cand se
intocmeste un nou registru al numerelor de inventar.
Mijloacele fixe inchiriate se evidentiaza in contabilitatea unitatii care
le-a luat cu chirie, in conturile in afara bilantului, cu numerele de inventar
atribuite la unitatea care le-a dat cu chirie.
Pentru biblioteca tehnica, filmoteca, discoteca si alte mijloace fixe
similare, in registrul numerelor de inventar se rezerva un singur numar, in
cazul cand acestea constituie un singur obiect de evidenta sau mai multe
numere, in cazul in care obiectul de evidenta il constituie fiecare colectie in
parte.
Mijloacelor fixe procurate de institutiile publice, potrivit normelor in
vigoare, in scopul redistribuirii la alte institutii publice, li se atribuie
numere de inventar de catre unitatile care le primesc in folosinta. In cazul
cand unitatile primitoare nu au organizata contabilitate proprie, numerele de
inventar se atribuie de catre organul de contabilitate al institutiilor publice
care le tine evidenta.
Principalele date ale formularului se completeaza astfel:
- in coloana 1 se inscrie numarul de inventar;
- in coloana 2 se inscrie codul mijlocului fix;
- in coloana 3 se inscriu, pe scurt, datele strict necesare pentru
identificarea mijlocului fix;
- in coloana 4 se inscrie locul unde se afla mijlocul fix. In cazul
miscarilor frecvente, aceasta coloana se completeaza cu creionul negru, pentru
a se putea sterge denumirea locului de folosinta anterior si a se inscrie noul
loc unde se afla mijlocul fix.
- coloana 5 se foloseste in masura in care sunt necesare si alte mentiuni
decat cele facute in celelalte coloane, ca, de exemplu, mentiuni privind
transferul sau scoaterea din functiune a mijlocului fix.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
Unitatea ................
REGISTRUL NUMERELOR DE INVENTAR
14-2-1 A3 t2
______________________________________________________________________________
| Nr. de | Codul de | Denumirea mijlocului fix | Locul unde | Alte mentiuni
|
|inventar |clasificare |si caracteristici tehnice | se afla |
|
|_________|____________|__________________________|____________|_______________|
| 1 | 2 | 3 | 4 | 5
|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
(verso)
______________________________________________________________________________
| Nr. de | Codul de | Denumirea mijlocului fix | Locul unde | Alte mentiuni
|
|inventar |clasificare |si caracteristici tehnice | se afla |
|
|_________|____________|__________________________|____________|_______________|
| 1 | 2 | 3 | 4 | 5
|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
| |
|__________________________|____________|_______________|
| | |__________________________|____________|_______________|
|_________|____________|__________________________|____________|_______________|
REGISTRU DE INVENTAR PRIVIND INVESTITIILE, DOTARILE SI ALTE UTILITATI (Cod
14-2-1/a)
Format X4, tiparit pe o singura fata in registre a 50 de file.
1. Serveste ca:
- document de inregistrare a mijloacelor fixe, obiectelor de inventar, a
reparatiilor capitale, modernizarilor efectuate si a altor investitii pe baza
documentelor justificative;
- document de stabilire a cheltuielilor efectuate cu investitiile, dotarile
si alte utilitati, precum si a valorilor de iesire a acestora.
2. Se intocmeste intr-un singur exemplar, pe masura efectuarii
investitiilor si a vanzarii acestora de catre cei care conduc contabilitatea in
partida simpla (asociatii familiale, persoane fizice etc.).
In coloana 1 se inscrie numarul curent al operatiilor, de la inceputul
activitatii pana la data incetarii acesteia.
In coloana 2 se trece data (ziua, luna, anul) la care se face
inregistrarea, care trebuie sa corespunda cu data la care s-a efectuat
achizitia.
In coloana 3 se inscriu felul si numarul documentului (factura, chitanta
fiscala sau bon de vanzare), pe baza caruia se face inregistrarea.
In coloana 4 se inscrie numarul de inventar (sau de ordine) atribuit
bunurilor achizitionate, in ordinea intrarii lor in gestiune.
In coloana 5 se inscrie denumirea bunurilor.
In coloana 6 se inscrie valoarea de achizitie a bunurilor.
In coloana 7 se inscrie data (ziua, luna, anul) la care iese din gestiune
bunul respectiv.
In coloana 8 se inscrie suma inclusa pe cheltuieli pana la data iesirii.
In coloana 9 se inscrie valoarea ramasa, nerecuperata la data iesirii.
In coloana 10 se inscrie valoarea de iesiri (vanzare) a bunului.
In coloana 11 se dau explicatii cu privire la identificarea bunului.
Acest registru se numeroteaza si se completeaza fara stersaturi si fara a
se lasa spatii libere.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza impreuna cu documentele justificative care stau la baza
intocmirii lui.
REGISTRU DE INVENTAR PRIVIND INVESTITIILE, DOTARILE SI ALTE UTILITATI
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Data achizitionarii
B - Felul si numarul documentului
C - Nr. inventar
D - Denumirea investitiei, dotarii sau a altor utilitati
E - Valoarea de intrare
F - Data iesirii din gestiune
G - Valoarea inclusa pe cheltuieli pana la data iesirii
H - Valoarea ramasa nerecuperata la data iesirii
I - Valoarea de iesire
______________________________________________________________________________
| | INTRARI | IESIRI |
|
|Nr. |_____________________________|_______________________| ALTE MENTIUNI
|
|crt.| A | B | C | D | E | F | G | H | I |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
|____|_____|_____|_____|_____|_____|_____|_____|_____|_____|___________________|
Intocmit, 14-2-1/a X4
FISA MIJLOCULUI FIX (Cod 14-2-2)
Format A5, tiparit pe ambele fete, in foi volante, pe carton.
1. Serveste ca document pentru evidenta analitica a mijloacelor fixe.
2. Se intocmeste intr-un exemplar, de compartimentul financiar-contabil,
pentru fiecare mijloc fix sau pentru mai multe mijloace fixe de acelasi fel si
de aceeasi valoare care, in cazul unitatilor, au aceleasi cote de amortizare si
sunt puse in functiune in aceeasi luna.
Se pastreaza in cartoteca pe grupe de mijloace fixe, in ordinea codurilor
din clasificarea fondurilor fixe conform Legii nr. 15/1994, iar in cadrul
acestora, fisele mijloacelor fixe se grupeaza pe locuri de folosinta.
Cand formularul este folosit ca fisa colectiva, nu se sorteaza pe locuri de
folosinta.
Fisele mijloacelor fixe scoase din functiune sau transferate se scot din
cartoteca si se pastreaza separat.
Se completeaza pe baza documentelor justificative privind miscarea
mijloacelor fixe sau modificarea valorii de inventar a acestora, ca urmare a
completarii, imbunatatirii, modernizarii sau reevaluarii lor (proces-verbal de
receptie, de punere in functiune, bon de miscare a mijloacelor fixe,
proces-verbal de scoatere din functiune etc.).
Cand formularul este folosit ca fisa colectiva, mijloacele fixe se inscriu
pe un singur rand, specificandu-se in prima coloana numerele de inventar
atribuite. In acest caz, valoarea unitara de inventar se poate inscrie in
coloana a treia a formularului.
In coloana "Bucati", intrarile se inscriu "in negru",
iar iesirile "in rosu".
Inregistrarile in coloanele "Debit", "Credit" si
"Sold" se fac la valoarea de inventar a mijloacelor fixe.
In rubrica destinata datelor tehnice de identificare a mijlocului fix, in
afara de datele privind marca, numarul de fabricatie, seria se inscriu si partile
componente ale mijlocului fix. De exemplu, la o cladire se completeaza
instalatiile de incalzire centrala, sanitare, electrice etc.
Data amortizarii complete si cota de amortizare se inscriu in spatiile
rezervate.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| |
|
| FISA MIJLOCULUI FIX | Grupa .........................
|
|
|_________________________________|
| Nr. inventar ............................. | Codul
|
| Nr. document provenienta ................. | de clasificare ................
|
| Valoare de inventar ......................
|_________________________________|
| Amortizare lunara ........................ | Data darii in folosinta
|
| | Anul ........................
|
| Denumirea mijlocului fix si caracteristici | Luna ........................
|
| tehnice
|_________________________________|
| | Data amortiz. complete
|
| | Anul ........................
|
| Accesorii | Luna ........................
|
| |_________________________________|
| | Durata normala de
|
| | functionare ...................
|
| |_________________________________|
| | Cota de amortiz. ............ %
|
|____________________________________________|_________________________________|
14-2-2 A5 t2
(verso)
______________________________________________________________________________
| | | Operatiile care | | | |
|
| Nr. invent.| Documentul | privesc miscarea, | | | |
|
|(de la numar|(data, felul,| cresterea sau | Buc. | Debit | Credit | Sold
|
| la numar) | numarul) | diminuarea valorii | | | |
|
| | | mijlocului fix | | | |
|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
|____________|_____________|____________________|______|_______|________|______|
BON DE MISCARE A MIJLOACELOR FIXE (Cod 14-2-3A)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document justificativ de predare-primire a mijloacelor fixe intre doua
locuri de folosinta ale unitatii (sectie, serviciu, brigada, atelier, unitati
subordonate etc.);
- document de insotire a mijloacelor fixe pe timpul transportului de la
sectia sau subunitatea predatoare la cea primitoare;
- document justificativ de inregistrare in evidenta tinuta de responsabilul
cu mijloacele fixe la locurile de folosinta si in contabilitate.
2. Se intocmeste in doua exemplare de catre persoana desemnata de
compartimentul care dispune miscarea mijloacelor fixe (compartimentul
mecanic-sef, energetic-sef, administrativ etc.).
3. Circula:
- la persoana care aproba miscarea mijlocului fix in cadrul unitatii
(ambele exemplare);
- la sectia (serviciul, brigada, atelierul, subunitatea) predatoare, pentru
semnare de predare de catre responsabilul cu mijloacele fixe si pentru semnare
de primire de catre delegatul sectiei, serviciului etc. primitor (ambele
exemplare);
- la sectia (serviciul, brigada, atelierul, subunitatea) primitoare
(impreuna cu mijlocul fix), pentru inregistrarea in evidenta la locul de
folosinta (exemplarul 1);
- la compartimentul financiar-contabil pentru inregistrarea miscarii
mijlocului fix (exemplarul 1).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la sectia (serviciul, brigada, atelierul, subunitatea) predatoare
(exemplarul 2).
______________________________________________________________________________
| BON DE MISCARE A MIJLOACELOR FIXE
|
|______________________________________________________________________________|
| | Numar | Data eliberarii | Cod | Cod |
|
| | document | | predator | primitor |
|
|
|__________|_________________|__________|__________|_________________|
| | | ziua| luna| anul| | | |
|
|__________|_____|_____|_____|__________|__________|_________________|
|_________|__________|_____|_____|_____|__________|__________|_________________|
| Subsemnatii din partea .............................................. si din
|
| partea ............................................ am procedat la predarea-
|
| primirea mijloacelor fixe in baza ...................... din ...............
|
|______________________________________________________________________________|
| Nr. | Denumirea mijlocului fix si | Numarul de | Buc. | Valoarea de inventar
|
| crt.| caracteristici tehnice | inventar | |
|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
14-2-3A A5 t2
(verso)
______________________________________________________________________________
| Nr. | Denumirea mijlocului fix si | Numarul de | Buc. | Valoarea de inventar
|
| crt.| caracteristici tehnice | inventar | |
|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
|_____|_____________________________|____________|______|______________________|
| SUBUNITATEA PREDATOARE (sectie, atelier etc.) | APROBAT
|
|__________________________ _____________________|
|
| Numele si prenumele | Semnatura | |
|__________________________|_____________________|_____________________________|
| | | Data | Semnatura
|
|__________________________|_____________________|__________|__________________|
| SUBUNITATEA PRIMITOARE (sectie, atelier etc.) | |
|
|__________________________ _____________________| |
|
| Numele si prenumele | Semnatura | |
|
|__________________________|_____________________| |
|
|__________________________|_____________________|__________|__________________|
PROCES-VERBAL DE SCOATERE DIN FUNCTIUNE A MIJLOACELOR FIXE/DE DECLASARE A
UNOR BUNURI MATERIALE (Cod 14-2-3/aA)
Format A4, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document de constatare a indeplinirii conditiilor scoaterii din functiune
a mijloacelor fixe, de scoatere din uz a obiectelor de inventar in folosinta si
de declasare a unor bunuri materiale altele decat mijloacele fixe, potrivit
dispozitiilor legale;
- document de consemnare a scoaterii efective din functiune a mijloacelor
fixe, de scoatere din uz a obiectelor de inventar in folosinta sau de declasare
a bunurilor materiale;
- document de predare la magazie a ansamblelor, subansamblelor, pieselor
componente si materialelor rezultate din scoaterea efectiva din functiune a
mijloacelor fixe, precum si din scoaterea din uz a bunurilor materiale propuse
pentru declasare;
- document justificativ de inregistrare in evidenta magaziilor
(depozitelor) si in contabilitate.
2. Se intocmeste in doua exemplare, separat pentru mijloace fixe, obiecte
de inventar in folosinta si bunuri materiale aflate in gestiunea unui singur
gestionar, pe baza documentatiei prevazute in normele legale (nota privind
starea tehnica a mijlocului fix propus a fi scos din functiune, deviz estimativ
al reparatiei capitale, act constatator al avariei, avize, nota justificativa
privind descrierea degradarii bunurilor materiale, specificatia bunurilor
materiale propuse pentru declasare etc.).
Formularul se completeaza astfel:
- capitolele I si II, de catre comisia constituita in acest scop, dupa caz
(la unitatile cu capital privat responsabilitatea revine administratorilor), cu
constatarile si concluziile rezultate din analiza documentatiei primite si din
verificarea starii mijloacelor fixe propuse a fi scoase din functiune,
scoaterii din uz a obiectelor de inventar in folosinta sau a bunurilor
materiale propuse pentru declasare, se semneaza de membrii comisiei;
- capitolul III, dupa aprobarea propunerilor si efectuarea scoaterii din
functiune, din uz sau declasarii, de catre comisia de analiza si avizare a
propunerii de declasare a bunurilor materiale sau de delegatii numiti de
conducerea unitatii care semneaza pentru realitatea operatiilor; serveste si ca
document de predare la magazie (depozit) a ansamblelor, subansamblelor,
pieselor componente si materialelor rezultate din scoaterea din functiune a
mijloacelor fixe, scoaterea din uz a obiectelor de inventar sau din declasarea
bunurilor materiale.
Se mentioneaza ca, in cazul scoaterii din functiune a mijloacelor fixe,
numarul de inventar se va trece la cap. II in coloana "Denumirea". In
situatia in care capitolul III se completeaza in alte exercitii financiare,
este necesar sa se intruneasca o noua comisie care sa intocmeasca un nou
proces-verbal de scoatere din functiune a mijloacelor fixe/de declasare a unor bunuri
materiale care sa confirme datele completate in acest capitol.
3. Circula:
- la persoana autorizata sa aprobe scoaterea din functiune a mijloacelor
fixe, scoaterea din uz a obiectelor de inventar sau declasarea bunurilor
materiale (ambele exemplare),
- la sectie (serviciu, subunitate) pentru inregistrarea in evidenta la
locul de folosinta a mijloacelor fixe scoase din functiune (ambele exemplare);
- la magazie (depozitul de materiale), pentru descarcarea gestiunii,
respectiv inregistrarea in evidenta a bunurilor materiale declasate (ambele
exemplare);
- la magazia primitoare, pentru semnare de catre gestionar a primirii in
gestiune a ansamblelor, subansamblelor, pieselor componente si materialelor
rezultate din scoaterea efectiva din functiune a mijloacelor fixe si
materialelor recuperabile si refolosibile, rezultate din scoaterea din uz a
obiectelor de inventar in folosinta sau din declasarea bunurilor materiale
(ambele exemplare);
- la compartimentul financiar-contabil sau persoana care conduce evidenta
contabila, pentru verificarea si inregistrarea operatiilor privind scoaterea
din functiune a mijloacelor fixe, scoaterea din uz a obiectelor de inventar sau
declasarea bunurilor materiale (exemplarul 1);
- la compartimentul care a facut propunerile de scoatere din functiune, din
uz sau de declasare, pentru inregistrare in evidenta (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la compartimentul care tine evidenta mijloacelor fixe (exemplarul 2).
______________________________________________________________________________
| UNITATEA PROCES-VERBAL | |
|
| ........... DE SCOATERE DIN FUNCTIUNE | APROBAT | DATA
|
| ........... A MIJLOACELOR FIXE
|___________|________|
| _____________________________
|___________|________|
| DE DECLASARE A UNOR BUNURI
|___________|________|
| MATERIALE
|___________|________|
| __________________________________________
|
| | Numar | Data | Cod |
|
| | document |____________________| predator |
|
| | | Ziua | Luna | Anul | |
|
| |__________|______|______|______|__________|
|
| | | | | | |
|
| |__________|______|______|______|__________|
|
|
|
| I. CONSTATARILE SI CONCLUZIILE COMISIEI ....................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| II. MIJLOACELE FIXE SCOASE DIN FUNCTIUNE SAU BUNURILE MATERIALE DECLASATE
|
|______________________________________________________________________________|
| | | | | | | | Amortizarea
|
|Nr. |Denumirea | Cod | U/M |Cantitatea | Pret unitar | Valoarea | pana la
|
|crt.| | | | | | | scoaterea
|
| | | | | | | |din
functiune|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
|____|__________|_____|_____|___________|_____________|__________|_____________|
14-2-3/Aa A4 t2
(verso)
____ __________ ____ ___________ ____ ________ ________ _________ ____________
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
|____|__________|____|___________|____|________|________|_________|____________|
III. ANSAMBLE, SUBANSAMBLE, PIESE, COMPONENTE SI MATERIALE REZULTATE
____________________________________________________
| Numar | Data | Cod | Cod |
| document |____________________| predator |primitor |
| | Ziua | Luna | Anul | | |
|__________|______|______|______|__________|_________|
| | | | | | |
|__________|______|______|______|__________|_________|
______________________________________________________________________________
| Nr. | Denumirea | Cod | U/M | Cantitatea | Pret unitar | Valoarea
|
| crt. | | | | | |
|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
|______|___________|_____|_____|____________|___________________|______________|
| | Delegati la | Primit in
|
| COMISIA | dezmembrare | gestiune
|
| | sau la declasare |
|
|___________________________________________|_____________________|____________|
|Nume si|Semnatura|Nume si|Semnatura|Nume si|Semnatura|Nume si|Semnatura|
|
|prenume| |prenume| |prenume| |prenume| |
|
|_______|_________|_______|_________|_______|_________|_______|_________|
|
|_______|_________|_______|_________|_______|_________|_______|_________|
|
|_______|_________|_______|_________|_______|_________|_______|_________|
|
|_______|_________|_______|_________|_______|_________|_______|_________|______|
PROCES-VERBAL DE RECEPTIE (Cod 14-2-5)
PROCES-VERBAL DE RECEPTIE PROVIZORIE (Cod 14-2-5/a)
PROCES-VERBAL DE PUNERE IN FUNCTIUNE (Cod 14-2-5/b)
PROCES-VERBAL DE RECEPTIE FINALA (Cod 14-2-5/c)
Se foloseste de catre regiile autonome, societatile comerciale,
institutiile publice, unitatile cooperatiste, asociatiile si celelalte persoane
juridice.
1. Serveste ca:
- document de inregistrare in evidenta operativa si in contabilitate;
- document de consemnare a stadiului in care se afla obiectivul de
investitii;
- document de apreciere a calitatii lucrarilor privind obiectivul de
investitii;
- document de aprobare a receptiei (cod 14-2-5);
- document de constatare a indeplinirii conditiilor de receptie provizorie
a obiectivului de investitii (cod 14-2-5/a);
- document de aprobare a receptiei provizorii a obiectivului de investitii
(cod 14-2-5/a);
- document de punere in functiune a obiectivului de investitii (cod
14-2-5/b);
- document de receptie finala a obiectivului de investitii (cod 14-2-5/c).
2. Se intocmeste, in trei exemplare, la data punerii in functiune a
mijlocului fix, astfel:
a) procesul-verbal de receptie (cod 14-2-5) se intocmeste pentru mijloacele
fixe indepedente care nu necesita montaj si nici probe tehnologice (utilaje
pentru interventie, unelte, accesorii de productie, mijloace de transport auto,
animale etc.); acestea considerandu-se puse in functiune la data achizitionarii
lor;
b) procesul-verbal de receptie provizorie (cod 14-2-5/a) se intocmeste
pentru utilajele care necesita montaj, dar care nu necesita probe tehnologice,
precum si cladirile si constructiile speciale care nu deservesc procese
tehnologice; acestea considerandu-se puse in functiune la data terminarii
montajului, respectiv la data terminarii constructiei;
c) procesul-verbal de punere in functiune (cod 14-2-5/b) se intocmeste
pentru utilajele si instalatiile care necesita montaj si probe tehnologice,
precum si cladirile si constructiile speciale care deservesc procese
tehnologice; acestea considerandu-se puse in functiune la terminarea probelor
tehnologice;
d) procesul-verbal de receptie finala (cod 14-2-5/c) se intocmeste pentru
sondele folosite la extractia titeiului si gazelor, sondele de injectie, precum
si sondele provenite din lucrarile geologice care au dat rezultate; acestea
considerandu-se puse in functiune la darea lor in productie.
Se intocmeste de catre secretarul comisiei numite pentru receptionarea
obiectivului de investitii, in prezenta membrilor comisiei care este formata
din: presedinte, specialisti-consultanti, asistenti la receptie.
3. Circula:
- la persoanele care fac parte din comisie (exemplarele 1, 2 si 3);
- la compartimentul care efectueaza operatiunea de control financiar
preventiv (exemplarul 2);
- la compartimentul financiar-contabil pentru verificarea si inregistrarea
procesului-verbal de receptie (exemplarele 2 si 3).
4. Se arhiveaza:
La furnizor (antreprenor):
- la compartimentul financiar-contabil (exemplarele 2 si 3).
La beneficiar:
- la compartimentul financiar-contabil (exemplarul 1).
UNITATEA ................... Obiectivul de investitii
........................... .............................
Obiectivul supus receptiei
.............................
Concluzia ...................
PROCES-VERBAL DE RECEPTIE (Cod 14-2-5)
I. DATE GENERALE
1. Comisia de receptie convocata la data de ...............................
si-a desfasurat activitatea in intervalul: ....................................
II. CONSTATARI
In urma examinarii documentatiei prezentate si a cercetarii pe teren a
lucrarilor executate s-au constatat:
1. Documentatia tehnico-economica a fost prezentata comisiei de receptie cu
urmatoarele exceptii:
Comisia constata ca lista documentatiei prevazute mai sus nu
impiedica/impiedica efectuarea receptiei.
2. Receptia punerii in functiune a fost efectuata la data de
.............., iar pana la receptia obiectivului de la data punerii in
functiune au trecut ........... luni.
3. Valoarea lucrarilor supuse receptiei conform documentelor de decontare
este de ................... lei.
4. La data receptiei, nivelul atins de indicatorii tehnico-economici
aprobati se prezinta astfel: ..................................................
5. Urmatorii factori au influentat nefavorabil realizarea indicatorilor
care n-au atins nivelul aprobat:
...................................................
6. La data receptiei se constata urmatoarele disponibilitati de capacitati
ale utilajelor tehnologice si de spatii construite care pot conduce la
imbunatatirea indicatorilor tehnico-economici: ............................
7. S-a constatat ca sunt/nu sunt luate masurile pentru mentinerea nivelului
aprobat al indicatorilor tehnico-economici in ceea ce priveste:
a. asigurarea cu materii prime, materiale, combustibil, energie, apa etc.
(se vor arata cele ce nu sunt asigurate);
b. lucrari conexe, utilitati, deserviri etc.;
c. forta de munca;
d. .................................................
III. CONCLUZII
1. Pe baza constatarilor si concluziilor consemnate mai sus, comisia de
receptie hotaraste in unanimitate/cu majoritatea de pareri:
SE ADMITE RECEPTIA OBIECTIVULUI DE INVESTITII SI SE ACORDA CALIFICATIVUL
...............................................................................................................................................................
2. Comisia de receptie stabileste ca, pentru mentinerea nivelului aprobat
al indicatorilor tehnico-economici aprobati si pentru o cat mai buna exploatare
a capacitatilor ce se receptioneaza, mai sunt necesare urmatoarele masuri:
......
...............................................................................
3. Prezentul proces-verbal, care contine ................. file si
......... anexe numerotate cu un total de .......... file, care fac parte
integranta din cuprinsul acestuia, a fost incheiat azi ................... in
trei exemplare originale.
____________________________________________________________________________
| | Numele | Functia | Locul de munca | Semnatura |
| | si prenumele | | | |
|______________|________________|___________|__________________|_____________|
| Presedinte | | | | |
| Membri: | | | | |
| | | | | |
| Specialisti- | | | | |
| consultanti | | | | |
| | | | | |
| Asistenti la | | | | |
| receptie | | | | |
| | | | | |
| Secretar | | | | |
|______________|________________|___________|__________________|_____________|
UNITATEA .................. Obiectivul pentru investitii
........................... ............................
Obiectivul supus receptiei
.............................
Concluzia ...................
PROCES-VERBAL DE RECEPTIE PROVIZORIE (Cod 14-2-5/a)
I. DATE GENERALE
1. Comisia numita de .................. prin ..............................
pentru receptionarea obiectivului de investitii intitulat ......... si situat
in ........................................................................
...... a fost convocat la data de ............... pentru a proceda la receptia
provizorie a lucrarilor de constructii-montaj aferente.
Obiectul (obiectele)/parti de obiect ......................................
pentru care proiectantul general este ................. antreprenor general
este .................................................... si beneficiar de
investitii este ..........................................................................
...............................................................................
2. Comisia si-a desfasurat activitatea in intervalul ......................
3. Valoarea situatiei de plata a lucrarilor de constructii-montaj supuse
receptiei provizorii este de ....................................., conform
anexei.
4. Lucrarile de constructii-montaj supuse acestei receptii au fost in
prealabil preluate de beneficiar de la antreprenor pe baza procesului-verbal de
predare-primire din ...........................................................
5. Valoarea fondurilor fixe ce se receptioneaza este de ...............
lei.
II. CONSTATARI
A. Cu privire la documentatia tehnico-economica necesara la receptia
provizorie a lucrarilor de constructii-montaj .................................
Comisia considera ca actele prezentate sunt/nu sunt suficiente pentru
aprecierea calitatii lucrarilor si a dispus ...................................
B. Cu privire la indeplinirea conditiilor pentru prezentare la receptie.
1. Executarea lucrarilor de constructii si instalatii cuprinse in devizul
general:
a. lucrarile sunt terminate;
b. urmatoarele lucrari conform anexei nu sunt terminate.
2. Efectuarea prealabila a probelor mecanice si a rodajului mecanic la
instalatiile si utilajele tehnologice.
3. Unitatile care conditioneaza folosirea sau exploatarea obiectului
sunt/nu sunt integral asigurate
.......................................................
4. Terminarea lucrarilor aferente spatiilor cu alta destinatie inclusa in
constructia obiectului supus receptiei (in cazul blocurilor de locuinte) ......
...............................................................................
Concluzie: Pe baza constatarilor de la cap. B pct. 1 - 4, comisia constata
ca sunt/nu sunt indeplinite conditiile pentru ca obiectul sa fie supus
receptiei. Totodata, comisia hotaraste ca lucrarile aratate in anexa, ca
neexecutate - sa fie terminate pana la .........................................
................................................................................
C. Calitatea lucrarilor realizate.
1. Respectarea prevederilor proiectului (inclusiv completarile si
modificarile aduse).
In urma examinarii lucrarilor executate si a semnalarilor facute de
proiectant, comisia a retinut in anexa urmatoarele nerealizari ale proiectului
- dintre care cele in dreptul carora au fost prevazute termene urmeaza sa fie
remediate:
...............................................................................
Concluzie: Comisia considera ca abaterile de la proiect care sunt
consemnate fara fixarea unui termen pentru refacerea lucrarilor, potrivit
proiectului, nu influenteaza comportarea, exploatarea, aspectul si integritatea
obiectului.
Lucrarile pentru care s-a facut mentiune in acest sens urmeaza sa fie puse
de acord cu prevederile proiectului in termenele specificate.
2. Calitatea solutiilor constructive si detaliile de executie folosite in
proiect.
In urma examinarii lucrarilor si a observatiilor prezentate de executant,
au fost retinute in anexa urmatoarele deficiente de proiectare care
influenteaza executarea, exploatarea sau functionarea obiectului, dintre care
unele urmeaza sa fie remediate in termenele fixate in dreptul fiecaruia:
...............................................................................
Concluzie: Comisia atrage atentia proiectantului ce poarta raspunderea
pentru consecintele acestei deficiente si in acelasi timp hotaraste remedierea
in contul proiectantului a deficientelor pentru care a stabilit termen in acest
sens.
3. Calitatea executiei lucrarilor.
Din dispozitiile de santier, buletinele de incercare a betoanelor si
imbinarilor metalice, procesele-verbale de lucrari ascunse, certificatele de
calitate pentru prefabricate si materiale folosite, din constatarile scrise ale
organelor care au controlat pe parcurs calitatea lucrarilor, precum si din
constatarile facute de comisia de receptie la fata locului, rezulta
urmatoarele:
3.1. La structura de rezistenta
...............................................................................
3.2. La restul lucrarilor de constructii
...............................................................................
3.3. La lucrarile de instalatii
...............................................................................
3.4. La lucrarile de montaj al instalatiilor si utilajelor tehnologice
cuprinse in obiect
...............................................................................
4. Deficiente ale lucrarilor realizate care se datoresc beneficiarului de
investitii
...............................................................................
5. Alte constatari:
...............................................................................
...............................................................................
IV. CONCLUZII GENERALE
1. Pe baza constatarilor si concluziilor consemnate mai sus, comisia de
receptie cu majoritate/in unanimitate de pareri hotaraste: Admiterea
(respingerea) receptiei provizorii a lucrarilor de constructii-montaj aferente
obiectelor (obiectului) .......................................................
...............................................................................
...............................................................................
care au fost terminate la data de ........................ si care fac parte
din obiectivul ....................................................................
...............................................................................
2. Perioada de garantie a lucrarilor receptionate aferente fiecarui obiect
este de ........... luni (se completeaza numai in cazul admiterii receptiei).
3. Comisia de receptie apreciaza ca pentru o cat mai buna utilizare a
obiectelor/obiectului receptionate mai sunt necesare urmatoarele masuri: ......
...............................................................................
...............................................................................
4. Prezentul proces-verbal, continand ...... file si ...... anexe
numerotate cu un total de ................ file, care fac parte integranta din
cuprinsul lui, a fost incheiat azi .................. in trei exemplare
originale.
____________________________________________________________________________
| | Numele | Functia | Locul de munca | Semnatura |
| | si prenumele | | | |
|______________|________________|___________|__________________|_____________|
| Presedinte | | | | |
| Membri: | | | | |
| | | | | |
| Specialisti- | | | | |
| Consultanti | | | | |
| | | | | |
| Asistenti la | | | | |
| receptie | | | | |
| | | | | |
| Secretar | | | | |
|______________|________________|___________|__________________|_____________|
INCHEIERE DE LUARE IN PRIMIRE
Subsemnatii ...............................................................
pe baza calitatii si a imputernicirilor mentionate in dreptul fiecaruia si ca
urmare a prezentului proces-verbal de admitere a receptiei provizorii, am
procedat azi ............... la predarea, respectiv luarea in primire a
obiectului ....................................................................
...............................................................................
...............................................................................
...............................................................................
PREDAT, PRIMIT,
Antreprenor general Beneficiar de instalatii
(denumirea unitatii, numele, (denumirea unitatii, numele,
calitatea, imputernicirea si calitatea, imputernicirea si
semnatura predatorului) semnatura primitorului)
PROCES-VERBAL Nr.. ...
privind executarea completarilor si remedierilor prevazute in anexa la
procesul-verbal de receptie provizorie a obiectului ....................
___________________________________________________________________
| Pozitie in anexa | Termen prevazut | Unitatea care a efectuat |
| procesului-verbal de | in anexa | remedierea |
| receptie provizorie | | |
|______________________|_________________|__________________________|
| 1 | 2 | 3 |
|______________________|_________________|__________________________|
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
|______________________|_________________|__________________________|
EXECUTANT, BENEFICIAR,
............................ ............................
(Numele, prenumele, functia) (Numele, prenumele, functia)
UNITATEA .................. Obiectivul de investitii
........................... .............................
Capacitatea de productie
.............................
Concluzia
.............................
PROCES-VERBAL DE PUNERE IN FUNCTIUNE (Cod 14-2-5/b)
I. DATE GENERALE
1. Comisia de receptie convocata la data de ...............................
si-a desfasurat activitatea in intervalul: ....................................
II. CONSTATARI
In urma examinarii documentatiei prezentate, a rezultatelor probelor
tehnologice si a cercetarii pe teren a lucrarilor executate s-a constatat:
1. Documentatia tehnico-economica prevazuta in Regulamentul de efectuare a
obiectivelor de investitii a fost/nu a fost prezentata integral comisiei de
receptie, lipsind: ............................................................
...............................................................................
2. In perioada ................ au fost efectuate probele tehnologice ale
utilajelor si instalatiilor aferente capacitatii pentru exploatarea normala a
instalatiilor si utilajelor tehnologice si asigurarea calitatii produselor,
conform documentatiei tehnico-economice si a indicatorilor tehnico-economici
aprobati.
3. La data receptiei, nivelul atins de indicatorii tehnico-economici
aprobati este urmatorul: ......................................................
4. Costul lucrarilor si al cheltuielilor pentru efectuarea probelor
tehnologice, asa cum rezulta din documentele prezentate, este de ..........
lei.
5. Valoarea produselor rezultate in urma probelor tehnologice, care se pot
valorifica, este de .................. lei.
6. Valoarea de inregistrare a fondurilor fixe ce se pun in functiune (sau
se dau in folosinta) este la data receptiei de ................ lei.
7. Alte constatari.
III. CONCLUZII
1. Pe baza constatarilor si concluziilor consemnate mai sus, comisia de
receptie in unanimitate/cu majoritate de pareri hotaraste:
ADMITEREA RECEPTIEI PUNERII IN FUNCTIUNE A CAPACITATII:
...............................................................................
2. Comisia de receptie stabileste ca, pentru o cat mai buna exploatare a
capacitatii puse in functiune, mai sunt necesare urmatoarele masuri:
...............................................................................
...............................................................................
...............................................................................
3. Prezentul proces-verbal, care contine ......... file si ................
anexe, numerotate cu un total de .......... file, care fac parte integranta din
cuprinsul acestuia, a fost incheiat azi ................ in trei exemplare
originale.
____________________________________________________________________________
| | Numele | Functia | Locul de munca | Semnatura |
| | si prenumele | | | |
|______________|________________|___________|__________________|_____________|
| Presedinte | | | | |
| Membri: | | | | |
| | | | | |
| Specialisti- | | | | |
| consultanti | | | | |
| | | | | |
| Asistenti la | | | | |
| receptie | | | | |
| | | | | |
| Secretar | | | | |
|______________|________________|___________|__________________|_____________|
UNITATEA .................. Obiectivul de investitii
........................... .............................
Obiectul supus receptiei
.............................
Concluzii
.............................
PROCES-VERBAL DE RECEPTIE FINALA (Cod 14-2-5/c)
I. DATE GENERALE
1. Comisia de receptie convocata la data de ...............................
si-a desfasurat activitatea in intervalul: ....................................
2. Valoarea situatiei de plata a lucrarilor de constructii-montaj supuse
receptiei finale este de ......................................................
3. Receptia provizorie a obiectului a fost admisa prin procesul-verbal
incheiat la ...................................................................
II. CONSTATARI
1. Cu privire la documentatia tehnica necesara la receptia finala a
lucrarilor de constructii-montaj:
Beneficiarul a prezentat/nu a prezentat:
a) cartea constructiei;
b) fisa statistica a obiectivului a fost trimisa organului de resort.
2. Cu privire la inlaturarea deficientelor si completarilor consemnate la
receptia provizorie.
Verificand la fata locului remedierile, completarile si refacerile de
lucrari cerute prin procesul-verbal de receptie provizorie, comisia constata ca
ele au fost efectuate in intregime si in bune conditii*1).
------------
*1) In cazul neexecutarii integrale si in bune conditii a remedierilor,
completarilor sau refacerilor vor fi enumerate detaliat lucrarile neexecutate
si deficientele calitative constatate.
3. Cu privire la inlaturarea deficientelor si completarilor semnalate de
beneficiarul de investitii in cursul perioadei de garantie.
Comisia constata ca remedierile si completarile de lucrari, care au fost
semnalate de beneficiar in cursul perioadei de garantie si sunt datorate
clientului, au fost/nu au fost efectuate in intregime si in bune conditii*2).
------------
*2) In cazul neexecutarii integrale si in bune conditii a remedierilor,
completarilor sau refacerilor vor fi enumerate detaliat lucrarile neexecutate
si deficientele calitative constatate.
4. Cu privire la comportarea lucrarilor de constructii-montaj in cursul
perioadei de garantie.
Examinand toate lucrarile de constructii-montaj aferente obiectului sub
aspectul comportarii lor, comisia constata urmatoarele deficiente care urmeaza
sa fie remediate in termenele aratate in dreptul fiecaruia:
a) datorate unor vicii de executie: .......................................
b) datorate unor vicii de proiectare: .....................................
c) datorate folosirii gresite sau lipsei de intretinere din partea
beneficiarului: ...............................................................
5. Cu privire la indeplinirea de catre beneficiar, proiectant si executant
a altor obligatii impuse la receptia provizorie
.................................
6. Alte constatari: .......................................................
III. CONCLUZII
1. Pe baza constatarilor consemnate mai sus, comisia de receptie in
unanimitate/cu majoritate de pareri hotaraste:
ADMITEREA (RESPINGEREA) RECEPTIEI FINALE a lucrarilor de constructii-montaj
aferente obiectului ........... facand parte din ...........................
si acorda executiei lucrarilor calificativul ......................*1).
------------
*1) In cazul amanarii receptiei finale se va preciza termenul in care
deficientele constatate urmeaza sa fie inlaturate.
2. Comisia recomanda beneficiarului adoptarea urmatoarelor masuri pentru o
cat mai buna utilizare a obiectului:
...........................................................................
3. Prezentul proces-verbal, care contine ............ file si .............
anexe numerotate cu un total de ............ file, care fac parte integranta
din cuprinsul acestuia, a fost incheiat azi .............. in trei exemplare
originale.
____________________________________________________________________________
| | Numele | Functia | Locul de munca | Semnatura |
| | si prenumele | | | |
|______________|________________|___________|__________________|_____________|
| Presedinte | | | | |
| Membri: | | | | |
| | | | | |
| Specialisti- | | | | |
| consultanti | | | | |
| | | | | |
| Asistenti la | | | | |
| receptie | | | | |
| | | | | |
| Secretar | | | | |
|______________|________________|___________|__________________|_____________|
GRUPA a III-a
BUNURI DE NATURA STOCURILOR
NOTA DE RECEPTIE SI CONSTATARE DE DIFERENTE (Cod 14-3-1A si 14-3-1/aA)
Format A4, X4 tiparit pe ambele fete, in blocuri de 150 de file.
1. Serveste ca:
- document pentru receptia bunurilor aprovizionate;
- document justificativ pentru incarcare in gestiune;
- act de proba in litigiile cu carausii si furnizorii, pentru diferentele
constatate la receptie;
- document justificativ de inregistrare in contabilitate.
Se foloseste ca document distinct de receptie in cazul:
a) bunurilor materiale cuprinse intr-o factura sau aviz de insotire a
marfii, care fac parte din gestiuni diferite;
b) bunurilor materiale primite spre prelucrare, in custodie sau in
pastrare;
c) bunurilor materiale procurate de la persoane fizice;
d) bunurilor materiale care sosesc neinsotite de documente de livrare;
e) bunurilor materiale care prezinta diferente la receptie;
f) marfurilor intrate in gestiunile la care evidenta se tine la pret de
vanzare cu amanuntul sau en gros (cod 14-3-1/aA).
In cazurile mentionate mai sus, precum si pentru materialele nestocate a
caror valoare se inregistreaza direct pe cheltuieli, receptia si incarcarea in
gestiune se fac pe baza documentului de livrare care insoteste transportul
(factura, avizul de insotire a marfii etc.).
2. Se intocmeste in doua exemplare, potrivit prevederilor legale, la locul
de depozitare sau in unitatea cu amanuntul, dupa caz, pe masura efectuarii
receptiei. In situatia in care la receptie se constata diferente, Nota de
receptie si constatare de diferente se intocmeste in trei exemplare de catre
comisia de receptie legal constituita.
In cazul cand bunurile materiale sosesc in transe, se intocmeste cate un
formular pentru fiecare transa, care se anexeaza apoi la factura sau la avizul
de insotire a marfii.
Datele de pe verso formularului nu se completeaza decat atunci cand se
constata diferente la receptie.
3. Circula:
- la gestiune, pentru incarcarea in gestiune a bunurilor materiale
receptionate (toate exemplarele);
- la compartimentul financiar-contabil, pentru intocmirea formelor privind
lichidarea diferentelor constatate (toate exemplarele), precum si pentru
inregistrarea in contabilitatea sintetica si analitica, atasata la documentele
de livrare (factura sau avizul de insotire a marfii);
- la unitatea furnizoare (exemplarul 2) si la unitatea de transport
(exemplarul 3), pentru comunicarea lipsurilor stabilite.
4. Se arhiveaza la compartimentul financiar-contabil.
Unitatea ..........
...................
...................
...................
NOTA DE RECEPTIE SI CONSTATARE DE DIFERENTE
______________________________________________________________________________
| Numar | Data | Cod | Cod | Contract | Factura | Cont
|
|document|______________|furnizor|primitor|Nr. -------- |Nr. --------
|creditor|
| |Ziua|Luna|Anul| | | Comanda | Aviz de |
|
| | | | | | | | insotire |
|
| | | | | | | | a marfii |
|
|________|____|____|____|________|________|_____________|_____________|________|
| | | | | | | | |
|
|________|____|____|____|________|________|_____________|_____________|________|
Subsemnatii, membrii comisiei de receptie, am procedat la receptionarea
valorilor materiale furnizate de ...........................................
din .................... cu vagonul/auto nr. ................. documente
insotitoare ......................... delegat ........................
constatandu-se urmatoarele: ...................................................................
............................................................................. .
______________________________________________________________________________
|Nr. | Denumirea | Cont | Cod | U/M |Cantitatea| Receptionat
|
|crt.| bunurilor |debitor| | | conform
|_____________________________|
| |receptionate| | | |documente |Cantitate|Pret
unitar|Valoare|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
|____|____________|_______|_____|_____|__________|_________|___________|_______|
| Comisia de receptie Primit in gestiune
|
|______________________________________________________________________________|
|Numele si prenumele|Semnatura|Numele si prenumele|Semnatura| Data | Semnatura
|
|___________________|_________|___________________|_________| |
|
|___________________|_________|___________________|_________| |
|
|___________________|_________|___________________|_________|______|___________|
14-3-1A A4 t2
(verso)
______________________________________________________________________________
|Determinarea cantitatii |Pe cantarul nr.|Determinarea calitatii s-a facut
prin|
|s-a facut prin: | |proba ..............................
|
| ...................... | ............. | .............. nr. ................
|
|________________________|_______________|_____________________________________|
|Expeditor ................ Caraus ...................... Insotitor ..........
|
|Statia de expeditie .............. Statia de destinatie .....................
|
|Data eliberarii ............ Data expedierii .......... Data sosirii ........
|
|Delegatii furnizorului (caraus neutru) care au participat la receptie:
|
|_____________________________________________________________
|
| Din partea | Numele si | Calitatea | Buletin de | Semnatura | Alte mentiuni
|
| cui | prenumele | | identitate | |
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
| * | Denumirea | Cod | U/M | Diferente(+/-) |
|
| | bunurilor | | |______________________________|
|
| |receptionate| | |Cantitate |Pret unitar|Valoare|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______| |
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______| |
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|Concluziile comisiei de receptie ............................................
|
|.............................................................................
|
|.............................................................................
|
|Punctul de vedere al delegatului furnizorului/carausului (delegatul neutru)
|
|.............................................................................
|
|______________________________________________________________________________|
*) Tip document (operatie)
______________________________________________________________________________
| Unitatea
|
| ........................
|
| NOTA DE RECEPTIE SI CONSTATARE DE DIFERENTE
|
| (pentru unitatile cu amanuntul)
|
| __________________________________________________________________________
|
| | Numar | Data | Cod | Cod | Contract| Factura | Cont |
|
| |document|______________|furnizor|primitor|Nr.--------|Nr.--------|creditor|
|
| | ...... |Ziua|Luna|Anul| | | Comanda | Aviz de | |
|
| | | | | | | | | insotire| |
|
| |________|____|____|____|________|________|___________|___________|________|
|
| | | | | | | | | | |
|
|_|________|____|____|____|________|________|___________|___________|________|_|
| Subsemnatii, membrii comisiei de receptie, am procedat la receptionarea
|
|valorilor materiale furnizate de ........................................ din
|
|..................... cu vagonul/auto nr. ...................................
|
|documente insotitoare .......................... delegat ....................
|
|constatandu-se urmatoarele:
|
|____________________________________________________________________________
|
|Nr. | Denumirea | Cont |Cod|U/M|Cantitatea| Receptionat |Adaos comercial:
|
|crt.| bunurilor |debitor| | | conform |_______________|_______________:
|
| |receptionate| | | |documente |Cant.| Pret |Unitar | Total :
|
| | | | | | | |achizitie| |(6 x 8):
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 :
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
| | TOTAL | X | X | X | X | X | X | X | :
|
|____|____________|_______|___|___|__________|_____|_________|_______|_______:
|
| __________________________________________________________________________:_|
| : Pret de achizitie | | Valoare la pret de
|
| : unitar + adaosul | TVA | vanzare inclusiv TVA
|
| : comercial
|_______________________|____________________________|
| : (7 + 8) | Unitara | Totala | Unitara | Totala
|
| : | | (6 x 11) | (10 + 11) | (6 x 13)
|
|
:_______________________|___________|___________|______________|_____________|
| : 10 | 11 | 12 | 13 | 14
|
|
:_______________________|___________|___________|______________|_____________|
|
:_______________________|___________|___________|______________|_____________|
| :_______________________|___________|___________|______________|_____________|
|
:_______________________|___________|___________|______________|_____________|
|
:_______________________|___________|___________|______________|_____________|
| :_______________________|___________|___________|______________|_____________|
| : X | X | | X |
|
|
:_______________________|___________|___________|______________|_____________|
| Comisia de receptie Primit in gestiune
|
|______________________________________________________________________________|
|Numele si prenumele|Semnatura|Numele si prenumele|Semnatura| Data | Semnatura
|
|___________________|_________|___________________|_________|______|___________|
|___________________|_________|___________________|_________| |
|
|___________________|_________|___________________|_________|______|___________|
14-3-1/aA X4 t2
(verso)
______________________________________________________________________________
|Determinarea cantitatii Pe cantarul nr.|Determinarea calitatii s-a facut
prin|
|s-a facut prin: |proba ............... nr. ..........
|
|....................... ...............| ...................................
|
|________________________________________|_____________________________________|
|Expeditor ................ Caraus ...................... Insotitor ..........
|
|Statia de expeditie .............. Statia de destinatie .....................
|
|Data eliberarii ............ Data expedierii .......... Data sosirii ........
|
|Delegatii furnizorului (caraus neutru) care au participat la receptie:
|
|______________________________________________________________________________|
|Participanti| | | | |
|
|la receptie | | | | |
|
|____________|___________|___________|____________|___________|
|
| Din partea | Numele si | Calitatea | Buletin de | Semnatura |
|
| cui | prenumele | | identitate | | |
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________| |
|____________|___________|___________|____________|___________| Alte mentiuni
|
|____________|___________|___________|____________|___________|
|
|____________|___________|___________|____________|___________|
|
| | | | Diferente | |
|
| | | | (+/-) | |
|
|____________|___________|___________|____________|___________|
|
| | Denumirea | Cod | U/M |Cantitate |Pret unitar|Valoare|
|
| * | bunurilor | | | | de | |
|
| |receptionate| | | | achizitie | |
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|_____|____________|_____|_____|__________|___________|_______|
|
|Concluziile comisiei de receptie ............................................
|
|.............................................................................
|
|.............................................................................
|
|Punctul de vedere al delegatului furnizorului/carausului (delegatul neutru)
|
|.............................................................................
|
|______________________________________________________________________________|
*) Tip document (operatie)
BON DE PRIMIRE IN CONSIGNATIE (Cod 14-3-2)
Format A4, tiparit pe ambele fete, in carnete a 100 de file.
1. Serveste ca:
- dovada de primire/predare a obiectului spre vanzare in consignatie;
- act de plata catre deponent;
- document de inregistrare in contabilitate.
2. Se intocmeste de unitatile de consignatie in doua exemplare. La primirea
obiectelor se face descrierea caracteristicilor obiectelor si se stabileste
pretul de vanzare in functie de pretul de evaluare sau de achizitie.
Ambele exemplare sunt semnate de deponent si pretuitor, din care primul
exemplar este predat deponentului drept dovada ca a predat obiectul pentru
vanzare in regim de consignatie.
Reducerile de pret se calculeaza pe baza unei declaratii semnate de
deponent, in care se specifica noul pret de evaluare sau de achizitie si se
completeaza rubricile destinate acestei operatii.
Restituirile se fac la cererea deponentului, semnandu-se pentru primirea
obiectelor restituite.
In cazul in care deponentul este agent economic platitor de TVA, marfurile
depuse in consignatie sunt insotite de avizul de insotire a marfii care va
purta mentiunea: "pentru vanzare in regim de consignatie". Unitatea
de consignatie va face incarcarea in gestiune cu marfurile primite spre vanzare
pe baza facturii primite de la deponent (agent economic), in momentul in care
marfa a fost vanduta.
Incasarea valorii obiectelor vandute in consignatie se face pe baza bonului
de primire prezentat de titular, semnand pentru primirea sumei in rubrica
destinata acestei operatii.
Exemplarul al doilea constituie fisa de evidenta pentru inregistrarea in
contabilitatea unitatii.
3. Circula la:
- deponent pentru confirmarea de predare a obiectului pentru vanzare in
consignatie (exemplarul 1);
- la casierie pentru plata sumei (exemplarul 1);
- la compartimentul financiar-contabil (exemplarul 2).
4. Se arhiveaza la compartimentul financiar-contabil (exemplarele 1 si 2).
Unitatea .........................
Codul fiscal .....................
Nr. ord. registrul com./an .......
Localitatea ......................
Judetul ..........................
BON DE PRIMIRE IN CONSIGNATIE nr. ........ din data de ..............
______________________________________________________________________________
|N |Denumirea | Descrierea |Cantit.|Pret de |Comision| TVA | Pret |Val.
|
|r.|obiectului| obiectului |depusa |evaluare|
|unitara|vanzare|totala
| | | si | |(achiz.)| |
|(4+5+6)|(3x7)|
|c | |caracteristicile| | | | | |
|
|r | | lui | | | | | |
|
|t.| | | | | | | |
|
|__|__________|________________|_______|________|________|_______|_______|_____|
|0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
|
|__|__________|________________|_______|________|________|_______|_______|_____|
|__|__________|________________|_______|________|________|_______|_______|_____|
|__|__________|________________|_______|________|________|_______|_______|_____|
|__|__________|________________|_______|________|________|_______|_______|_____|
|__|__________|________________|_______|________|________|_______|_______|_____|
|__|__________|________________|_______|________|________|_______|_______|_____|
|__|__________|________________|_______|________|________|_______|_______|_____|
| TOTAL | | x | | | x |
|
|______________________________|_______|________|________|_______|_______|_____|
Valoarea totala la primire ... lei, Am primit spre vanzare in
consignatie
in litere.......................... obiectele mentionate mai sus, de la
Am luat la cunostinta de ....................din ............
instructiunile prevazute pe verso adresa .............................
Semnatura deponentului ............ B.I. Seria ....... Nr. .... eliberat
de Sectia de politie ...............
Semnatura pretuitorului ............
....................................
L.S.
RESTITUIRI
____________________________________________________
| Poz. | Denumirea | Cantit. | Semnatura | Comision |
| | obiectului | primita | deponent | acordat |
|______|____________|_________|___________|__________|
|______|____________|_________|___________|__________|
|______|____________|_________|___________|__________|
|______|____________|_________|___________|__________|
| REDUCERI de pret acordate de deponent cf. |
| declaratiei Nr. ..... din data de .............. |
|____________________________________________________|
| Poz. | Denumirea | Pret de | Comision | Pret |
| | obiectului | evaluare | si TVA | vanzare |
|______|____________|__________|__________|__________|
|______|____________|__________|__________|__________|
|______|____________|__________|__________|__________|
|______|____________|__________|__________|__________|
PLATI
______________________________________________________________________
| Poz. | Data | Denumirea | Cantitatea | Pret de | Total | Semnatura |
| | | obiectului | vanduta | evaluare | suma | |
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
| | | | | | | |
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
|______|______|____________|____________|__________|_______|___________|
14-3-2 A4 t2
(verso)
Instructiuni pentru deponenti
1. Obiectele depuse spre vanzare in consignatie sunt si raman proprietatea
deponentului, pana in momentul vanzarii.
2. La cererea deponentului, obiectele pot fi retrase in urmatoarele
conditii:
.............................................................................
.............................................................................
.............................................................................
3. Daca obiectele depuse nu se vand in perioada ........................,
pretul de vanzare al acestora poate fi redus pe baza cererii formulate in scris
de catre deponent.
4. Incasarea valorii obiectelor vandute in consignatie sau retragerea lor
se face numai pe baza bonului de primire prezentat de titular.
5. In caz de pierdere a bonului de primire, deponentul va solicita o copie
dupa bonul de primire, de la societatea emitenta.
6. Comisionul societatii comerciale pentru vanzarea obiectelor in
consignatie este de .........% .
7. Dupa expirarea perioadei legale de pastrare a obiectelor depuse, sumele
rezultate din vanzarea obiectelor depuse in consignatie si neridicate de
deponent se prescriu, conform prevederilor legale.
8. Pentru orice informatii privind reducerile de pret, retragerea
obiectelor, reclamatii etc., deponentul se va adresa unitatii unde se afla
depuse obiectele, zilnic intre orele ............... sau la telefon nr.
........
9. Plata sumelor se va face in maximum ...... zile de la data vanzarii
obiectelor depuse in consignatie.
10. Alte clauze ...........................................................
...............................................................................
BON DE PREDARE, TRANSFER, RESTITUIRE (Cod 14-3-3A)
Format 1/2 A4, tiparit pe ambele fete, in blocuri a 100 de file.
In cazul utilizarii ca bon de predare a produselor finite la depozit
1. Serveste ca:
- document de predare la magazie a produselor finite;
- document justificativ pentru incarcare in gestiune;
- document justificativ de inregistrare in evidenta magaziei si in
contabilitate;
- sursa de date pentru urmarirea realizarii productiei;
- sursa de date pentru calculul si plata salariilor.
2. Se intocmeste in doua exemplare, pe masura predarii la magazie a
produselor, de catre sectie, atelier etc.
Daca operatiile de predare-primire a produselor nu pot fi suspendate in
timpul inventarierii magaziei de produse finite, comisia de inventariere
trebuie sa inscrie pe documentul respectiv mentiunea "primit in timpul
inventarierii".
3. Circula:
- la inginerul-sef, directorul tehnic sau conducatorul societatii
respective, pentru certificarea executarii efective a produselor de natura
masinilor, utilajelor, instalatiilor sau altor mijloace fixe de aceeasi natura,
semnandu-se pentru realitate in caseta "Vizat C.T.C.";
- la magazia de produse finite, semnandu-se de predare de catre sectie
(atelier) si de primire in gestiune de catre gestionar (ambele exemplare);
- la compartimentul C.T.C. pentru efectuarea controlului tehnic de
calitate, semnandu-se pentru certificarea acestui control (ambele exemplare);
- la compartimentul financiar-contabil pentru efectuarea inregistrarilor in
contabilitatea sintetica si analitica (exemplarul 1);
- la compartimentul care urmareste realizarea productiei (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil sau persoana care conduce evidenta
(exemplarul 1);
- la compartimentul care urmareste realizarea productiei (exemplarul 2).
In cazul utilizarii ca bon de predare a materialelor refolosibile la
magazie
1. Serveste ca:
- document de predare la magazie a materialelor refolosibile rezultate din
sectiile de fabricatie principale si auxiliare;
- document justificativ pentru incarcare in gestiune;
- document justificativ de inregistrare in evidenta magaziei si in contabilitate.
2. Se intocmeste in doua exemplare, pe masura predarii la magazie a
materialelor refolosibile de catre sectii, ateliere etc. si se semneaza de
seful sectiei care dispune predarea.
3. Circula:
- la magazia de materiale refolosibile, semnandu-se de predare de catre
delegatul sectiei, atelierului etc. si de primire in gestiune de catre
gestionar (ambele exemplare);
- la compartimentul financiar-contabil sau persoana care conduce evidenta,
pentru efectuarea inregistrarilor in contabilitatea sintetica si analitica
(exemplarul 1 pentru evidenta materialelor si exemplarul 2 pentru evidenta
costurilor).
4. Se arhiveaza la compartimentul financiar-contabil (ambele exemplare).
In cazul utilizarii ca bon de predare a semifabricatelor la magazie
1. Serveste ca:
- document de predare la magazie sau intre sectii a semifabricatelor
rezultate din productie;
- document justificativ pentru incarcare in gestiune;
- document justificativ de inregistrare in evidenta magaziei si in
contabilitate;
- sursa de date pentru calculul si plata salariilor.
2. Se intocmeste in doua exemplare, pe masura predarii la magazie a
semifabricatelor de catre sectie, atelier etc.
Daca operatiile de predare-primire a semifabricatelor nu pot fi suspendate
in timpul inventarierii magaziei de semifabricate, comisia de inventariere
trebuie sa inscrie pe documentul respectiv mentiunea "primit in timpul
inventarierii".
3. Circula:
- la magazia de semifabricate pentru predarea cantitatilor prevazute,
semnandu-se de predare de catre delegatul sectiei care face predarea si de
primire in gestiune de catre gestionar (ambele exemplare);
- la compartimentul C.T.C. pentru efectuarea controlului tehnic de
calitate, semnandu-se pentru certificarea acestui control (ambele exemplare);
- la compartimentul financiar-contabil pentru efectuarea inregistrarilor in
contabilitatea sintetica si analitica (exemplarul 1, direct de la magazie);
- la compartimentul care urmareste realizarea productiei (exemplarul 2).
4. Se arhiveaza la compartimentul financiar-contabil (ambele exemplare).
In cazul utilizarii ca bon de transfer intre doua gestiuni aflate in
incinta unitatii
1. Serveste ca:
- dispozitie de transfer a valorilor materiale de la o gestiune la alta in
incinta unitatii;
- document justificativ pentru scadere din gestiunea predatorului si de
incarcare in gestiunea primitorului.
2. Se intocmeste in doua exemplare, pe masura ce se efectueaza transferuri,
de catre organul care dispune transferul, care semneaza la rubrica
corespunzatoare. Transferul se efectueaza numai intre gestiuni din incinta
aceleiasi unitati. In cazul gestiunilor dispersate teritorial se intocmeste
Aviz de insotire a marfii (cod 14-3-6A).
3. Circula:
- la magazia predatoare pentru eliberarea cantitatilor prevazute,
semnandu-se de predare de catre gestionar (ambele exemplare);
- la delegatul magaziei primitoare care semneaza de primire pe exemplarul 1
si retine exemplarul 2;
- la compartimentul financiar-contabil, ambele exemplare, care, dupa
confruntarea lor, stau la baza efectuarii inregistrarilor in evidenta
magaziilor.
4. Se arhiveaza la compartimentul financiar-contabil.
In cazul utilizarii ca bon de restituire
1. Serveste ca:
- dispozitie de restituire la magazie a valorilor materiale nefolosite
(materiale si semifabricate) de sectiile de fabricatie principale si auxiliare;
- document justificativ de incarcare in gestiunea primitorului;
- document justificativ de inregistrare in evidenta magaziei si in
contabilitate.
2. Se intocmeste in doua exemplare, pe masura restituirii la magazie a
valorilor materiale, de organul care efectueaza restituirea (sectii, ateliere
etc.) si care semneaza la rubrica corespunzatoare.
Nu se completeaza rubrica "Unitatea".
3. Circula:
- la magazie, pentru primirea cantitatilor restituite, semnandu-se de
predare de catre delegatul sectiei (atelierului etc.) care face restituirea si
de primire de catre gestionar (ambele exemplare);
- la compartimentul financiar-contabil, pentru efectuarea inregistrarilor
in contabilitatea sintetica si analitica (exemplarul 1 pentru evidenta
materialelor, exemplarul 2 pentru evidenta costurilor).
4. Se arhiveaza la compartimentul financiar-contabil (ambele exemplare).
______________________________________________________________________________
|UNITATEA
|
|_______________________________________________________ BON
|
|Numar | Data | Cod | Cod | Nr. comanda | DE PREDARE-TRANSFER,
|
|document|______________|predator|primitor| ----------- | RESTITUIRE
|
| |Ziua|Luna|Anul| | | Cod produs | |
|________|____|____|____|________|________|_____________|
|
|________|____|____|____|________|________|_____________|______________________|
|Nr. |Denumirea valorilor| Cont | |
|Cantitatea|Pretul|Valoarea|
|crt.|materiale (inclusiv|________________|Cod | | efectiva |unitar|
|
| |sort, marca, profil|Debitor|Creditor| |U/M | | |
|
| | dimensiune) | | | | | | |
|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|Data si semnatura | Viza C.T.C. (Propus miscarea | Predator | Primitor
|
|__________________|______________________________|________________|___________|
14-3-3A 1/2 A4 t2
(verso)
______________________________________________________________________________
|Nr. |Denumirea valorilor| Cont | | |Cantitatea|Pretul|Valoarea|
|crt.|materiale (inclusiv|________________|Cod | | efectiva |unitar|
|
| |sort, marca, profil|Debitor|Creditor| |U/M | | |
|
| | dimensiune) | | | | | | |
|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|____|___________________|_______|________|____|____|__________|______|________|
|Data si semnatura | Viza C.T.C. (Propus miscarea | Predator | Primitor
|
|__________________|______________________________|________________|___________|
BON DE CONSUM (Cod 14-3-4A)
BON DE CONSUM (colectiv - Cod 14-3-4/aA)
Format 1/2 A4, tiparite pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document de eliberare din magazie pentru consum a unui singur material,
respectiv a mai multor materiale, dupa caz;
- document justificativ de scadere din gestiune;
- document justificativ de inregistrare in evidenta magaziei si in
contabilitate.
2. Se intocmeste in doua exemplare, pe masura lansarii, respectiv
eliberarii materialelor din magazie pentru consum, de compartimentul care
efectueaza lansarea, pe baza programului de productie si a consumurilor
normate, sau de alte compartimente ale unitatii, care solicita materiale pentru
a fi consumate.
Bonul de consum se poate intocmi intr-un exemplar in conditiile utilizarii
tehnicii de calcul.
Bonul de consum (colectiv), in principiu, se intocmeste pe formulare
separate pentru materialele din cadrul aceluiasi cont de materiale, loc de
depozitare si loc de consum.
In situatia cand materialul solicitat lipseste din depozit, se procedeaza
in felul urmator:
- in cazul bonului de consum se completeaza spatiul urmator cu denumirea
materialului inlocuitor, dupa ce, in prealabil, pe verso formularului se obtin
semnaturile persoanelor autorizate sa aprobe folosirea altor materiale decat
cele prevazute in consumurile normate;
- in cazul bonului de consum (colectiv) se taie cu o linie denumirea
materialului inlocuit si se semneaza de aprobare a inlocuirii, in dreptul
randului respectiv. Dupa inscrierea denumirii materialului inlocuitor se
intocmeste un bon de consum separat, aplicandu-se un semn distinctiv (in cazul
unitatilor economice) sau materialul inlocuitor se inscrie pe un rand liber in
cadrul aceluiasi bon de consum.
In bonul de consum, coloanele "Unitatea de masura" si
"Cantitatea necesara" de pe randul 2 se completeaza in cazul cand se
solicita si se elibereaza din magazie materiale cu doua unitati de masura.
Daca operatiile de predare-primire a materialelor nu pot fi suspendate in
timpul inventarierii magaziei de materiale, comisia de inventariere trebuie sa
inscrie pe documentul respectiv mentiunea "predat in timpul
inventarierii".
3. Circula:
- la persoanele autorizate sa semneze pentru acordarea vizei de necesitate
(ambele exemplare);
- la persoanele autorizate sa aprobe folosirea altor materiale, in cazul
materialelor inlocuitoare la unitatile economice;
- la magazia de materiale, pentru eliberarea cantitatilor prevazute,
semnandu-se de predare de catre gestionar si de primire de catre delegatul care
primeste materialele (ambele exemplare);
- la compartimentul financiar-contabil, pentru efectuarea inregistrarilor
in contabilitatea sintetica si analitica (ambele exemplare).
La unitatile economice, exemplarul 1 circula la contabilitatea
materialelor, ca document de scadere din gestiune, iar exemplarul 2 serveste la
inregistrarea in contabilitate a costurilor.
La institutii publice, exemplarul 2 ramane la emitent.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
|UNITATEA .................................... | Buc. lansate |
|
|PRODUS/LUCRARE (COMANDA) .................... | |
|
|REPER .................... NR. .............. |______________|
|
|DENUMIREA PIESEI ....... NORMA .............. | |
|
|_______________________________________________|______________| BON DE CONSUM
|
______________________________________________________________
|
|Nr. |Data eliberarii| Cod | Cod |Nr. comanda| Cont |
|
|document|_______________|predator|primitor|-----------|debitor|
|
| |Ziua |Luna|Anul| | |Cod produs | |
|
|________|_____|____|____|________|________|___________|_______|
|
|________|_____|____|____|________|________|___________|_______|_______________|
|DENUMIREA MATERIALULUI| Cont | Cantit.| | |Cantitatea|
Pretul|Valoarea|
|(inclusiv sort, marca,|creditor|necesara|Cod |U/M |eliberata | unitar|
|
| profil, dimensiune) | | | | | | |
|
|______________________|________|________|____|____|__________|_______|________|
|Cf. normei | | | 1 | | | | |
|
|tehnice | |
|________|____|____|__________|_______|________|
| | | | 2 | x | | | x | x
|
|___________|__________|________|________|____|____|__________|_______|________|
| Inloc. | | | 1 | | | | |
|
| | |
|________|____|____|__________|_______|________|
| | | | 2 | x | | | x | x
|
|___________|__________|________|________|____|____|__________|_______|________|
| Data si semnatura | Sef compartiment | Gestionar | Primitor
|
| |__________________________|_________________|___________|
|_____________________|__________________________|_________________|___________|
14-3-4A 1/2 A4 t2
(verso)
_________________________________________________________________________
| ELIBERARI PARTIALE CARE SE LICHIDEAZA IN CEL MULT 24 ORE |
| DATA ..................... |
|_________________________________________________________________________|
| Materialul | Cantitatea | |
| |________________| Semnatura |
| |Ceruta|Eliberata| |
|_____________________|______|_________|__________________________________|
|_____________________|______|_________|__________________________________|
|_____________________|______|_________|__________________________________|
|_____________________|______|_________|__________________________________|
|_____________________|______|_________|__________________________________|
|_____________________|______|_________|__________________________________|
|_____________________|______|_________|__________________________________|
|Restituiri| Normat | x | | |
| |__________|______|_________|__________________________________|
| |Inlocuitor| x | | |
|__________|__________|______|_________|__________________________________|
| Total | Normat | x | | Se trece pe fata bonului |
| |__________|______|_________| |
| |Inlocuitor| x | | |
|__________|__________|______|_________|__________________________________|
|_________________________________________________________________________|
| DATE PRIVIND INLOCUIREA |
|_________________________________________________________________________|
| | Serv. aproviz. | Sef sectie productie |
| |________________|____________________________________________|
| Data | | |
|___________|________________|____________________________________________|
| Semnatura | | |
|___________|________________|____________________________________________|
| | APROBAT INLOCUIREA |
| |_____________________________________________________________|
| Data si | |
| semnatura | |
| | |
|___________|_____________________________________________________________|
| MENTIUNI |
| |
| |
|_________________________________________________________________________|
______________________________________________________________________________
|UNITATEA |Produs, lucrare (comanda) |
|
|_______________________|_______________________________| BON DE CONSUM
|
|Numar | Data | Cod | Cod | Nr. comanda | (COLECTIV)
|
|document|______________|predator|primitor| ----------- |
|
| |Ziua|Luna|Anul| | | Cod produs |
|
|________|____|____|____|________|________|_____________|
|
|________|____|____|____|________|________|_____________|______________________|
|N | Denumirea | Cont |Cantit. | | |Cantitatea|
Pretul|Valoarea|
|r.|materialelor|________________|necesara| | |eliberata | unitar|
|
| |(inclusiv |Debitor|Creditor| |Cod |U/M| | |
|
|c |sort, marca,| | | | | | | |
|
|r | profil, | | | | | | | |
|
|t.|dimensiune) | | | | | | | |
|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
| Data si semnatura | Sef compartiment | Gestionar | Primitor
|
|
|__________________|_____________|_______________________|
|_____________________|__________________|_____________|_______________________|
14-3-4/aA 1/2 A4 t2
(verso)
______________________________________________________________________________
|N | Denumirea | Cont |Cantit. | | |Cantitatea|
Pretul|Valoarea|
|r.|materialelor|________________|necesara| | |eliberata | unitar|
|
| |(inclusiv |Debitor|Creditor| |Cod |U/M| | |
|
|c |sort, marca,| | | | | | | |
|
|r | profil, | | | | | | | |
|
|t.|dimensiune) | | | | | | | |
|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
|__|____________|_______|________|________|____|___|__________|_______|________|
| Data si semnatura | Sef compartiment | Gestionar | Primitor
|
| |__________________|_____________|_______________________|
|_____________________|__________________|_____________|_______________________|
FISA LIMITA DE CONSUM (Cod 14-3-4/bA)
FISA LIMITA DE CONSUM (colectiva - Cod 14-3-4/cA)
Format A5 si A4, tiparite pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document de stabilire a cantitatii limita dintr-un material sau pentru
mai multe materiale necesare executarii unui produs (comanda) sau unei lucrari;
- document de eliberare succesiva a aceluiasi fel de material pentru
acelasi produs (comanda sau lucrare);
- document justificativ de scadere din gestiune;
- document de stabilire a economiilor sau depasirilor de materiale;
- document justificativ de inregistrare in evidenta magaziei si in
contabilitate.
2. Se intocmeste manual sau cu ajutorul tehnicii de calcul, in doua
exemplare, la inceputul lunii sau lansarii produsului (comenzii) sau lucrarii,
de compartimentul de planificare (tehnic) sau de lansare, pe baza programului
de productie si a consumurilor normate.
In cazul fisei limita de consum, daca in cursul lunii se produc modificari
in programul de productie, compartimentul de planificare (tehnic) sau de
lansare modifica, in mod corespunzator, cantitatea limita de material (col.
"i"), inscriind in col. "d" cantitatea care se
suplimenteaza sau se scade.
Daca in urma schimbarilor intervenite in programul de productie nu se mai
foloseste materialul initial, se recalculeaza cantitatea limita corespunzatoare
productiei executate pana in acel moment, emitandu-se o noua fisa.
In cazul cand in cursul lunii se fac inlocuiri intamplatoare cu alte
materiale pentru care se intocmesc bonuri de consum distincte, se corecteaza
cantitatea limita (col. "i"), inscriindu-se in coloanele respective
(col. "g" si "h") numarul bonului de consum si cantitatea
eliberata.
Eliberarile de materiale se inregistreaza in fisele de magazie la
terminarea executarii produsului, lucrarii sau la inchiderea comenzii (daca
acestea se termina in cursul lunii) sau la sfarsitul lunii.
Valoarea economiilor sau depasirilor de materiale se completeaza la
unitatile economice unde nu exista productie neterminata.
In cazul fisei limita de consum (colectiva), daca in cursul lunii se produc
modificari in programul de productie, compartimentul de planificare (tehnic)
sau de lansare determina cantitatea care se suplimenteaza sau se scade,
inscriindu-se in rubrica respectiva din antetul coloanelor rezervate fiecarui
material.
In cazul in care, in cursul lunii, se fac inlocuiri intamplatoare cu alte
materiale decat cele stabilite la intocmirea documentului, coloanele rezervate
materialului inlocuit se bareaza. De asemenea, in rubrica "Diminuare"
se inscrie cantitatea cu care se corecteaza cantitatea limita initiala, iar
pentru materialul inlocuitor se utilizeaza un alt grup de coloane libere.
3. Circula:
- la persoanele autorizate sa semneze pentru acordarea vizei de necesitate
(ambele exemplare);
- la persoanele autorizate sa aprobe inlocuirea, suplimentarea sau
diminuarea cantitatilor de materiale cu ocazia modificarii programului de
productie (ambele exemplare);
- la magazia de materiale, pentru inscrierea cantitatilor eliberate,
semnandu-se de delegatul care primeste materialele (exemplarul 1);
- la sectie, atelier etc. pentru a fi folosite ca cerere de materiale si
situatie a eliberarilor in cadrul cantitatii limita, semnandu-se de gestionarul
magaziei predatoare (exemplarul 2);
- la compartimentul financiar-contabil pentru inregistrare in
contabilitatea sintetica si analitica (ambele exemplare). Primul exemplar se
utilizeaza de contabilitatea materialelor ca document de scadere din gestiune,
iar al doilea exemplar, pentru inregistrarea in contabilitate a costurilor.
4. Se arhiveaza la compartimentul financiar-contabil (ambele exemplare).
______________________________________________________________________________
|UNITATEA ............. | Numar | Data
|
| | document
|_____________________|
| FISA LIMITA DE CONSUM | | Luna | Anul
|
|
|_____________|___________|_________|
| | | |
|
|__________________________________________|_____________|___________|_________|
| Cod | Cod | Numar comanda | Cod | Cont
|
| predator | primitor | ------------- | debitor | creditor
|
| | | Cod produs | |
|
|______________|______________|___________________|_____________|______________|
|______________|______________|___________________|_____________|______________|
|Denumirea materialului (inclusiv sort, marca, profil, dimensiuni)| Cod
|
|_________________________________________________________________|____________|
| |
|
|_________________________________________________________________|____________|
| U/M. | Cant. eliberata | Pret unitar |
|
|______|_________________|_____________| Valoare |
| | | |
|
|______|_________________|_____________|_______________________________________|
|______|_________________|_____________|_______________________________________|
| Productia | Denumire produs, lucrare | Cod
|
|_____________________________|__________________________|_____________________|
| U/M. | Planificat | Realizat| |
|
|______|____________|_________| |
|
|______|____________|_________|__________________________|_____________________|
| Cantitate necesara |Cant. inlocuita |
|
|___________________________________________________|________________|Cantitate|
|U/M| Cf. normei tehn. |Suplimentare| |Semnatura|Bon de| De | limita
|
| |___________________| sau | | de |consum| scazut |valabila
|
| | Pe | Pentru | diminuare |Data| aprobare|nr. | din |
|
| |unitate| productia | | | |......|cantitate|
|
| |produs |planificata| | | | | |
|
|___|_______|___________|____________|____|_________|______|_________|_________|
| a | b | c | d | e | f | g | h | i
|
|___|_______|___________|____________|____|_________|______|_________|_________|
| Sef de |Recalculat | | | | | | |
| comp. | in baza
|____________|____|_________|______|_________|_________|
| |productiei | | | | | |
|
| |realizate | | | | | |
|
|___________|___________|____________|____|_________|______|_________|_________|
| | | | | | | |
|
|___________|___________|____________|____|_________|______|_________|_________|
| Data | Cantitatea| Cantitati eliberate | Semnatura
|
|eliberarii | ceruta |_______________________________| predare-primire
|
| | | Partial | Cumulat |
|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
| De reportat |
|______________________________________________________________________________|
14-3-4/bA A5 t2
(verso)
______________________________________________________________________________
| Data | Cantitatea| Cantitati eliberate | Semnatura
|
|eliberarii | ceruta |_______________________________| predare-primire
|
| | | Partial | Cumulat |
|
|___________|___________|________________|______________|______________________|
| x | Report | | |
|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
|___________|___________|________________|______________|______________________|
| x | Restituiri| x | | x
|
|___________|___________|________________|______________|______________________|
| x | Total | x | | x
|
|___________|___________|________________|______________|______________________|
Cantitate conform productiei realizate .......................
Cantitate consumata .......................
Economii (-) Depasiri (+) cantitative .......................
Valoarea economiilor sau depasirilor .......................
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Data eliberarii
B - Cantit. ceruta
C - Cantit. eliberata
c1 - partial
c2 - cumulat
D - Semnat de predare-primire
______________________________________________________________________________
|Unitatea ............. Sef compartiment
|
|-----------------------
|
|Produs (lucrare) ..... FISA LIMITA DE CONSUM (COLECTIVA)
|
|......... U/M ........ pe luna ..................
|
|
|
|Productie planificata
|
|..................... |
|Productie realizata
|
|.....................
|
| _________________________________________________________________
|
| | Nr. | Data | Cod | Cod |Nr. comanda| Cont | Cont |
|
| |document|_________|predator|primitor|-----------|debitor|creditor|
|
| ........ | |Luna|Anul| | |Cod produs | | |
|
| |________|____|____|________|________|___________| | |
|
| | | | | | | | | |
|
|__________|________|____|____|________|________|___________|_______|________|_|
|MATERIALUL: |MATERIALUL: |MATERIALUL: |MATERIALUL: |MATERIALUL:
|
|_______________|_______________|_______________|______________|_______________|
|COD |U/M |COD |U/M |COD |U/M |COD |U/M |COD |U/M
|
|__________|____|__________|____|__________|____|_________|____|__________|____|
| Norma | Norma | Norma | Norma | Norma
|
| unitara ..... | unitara ..... | unitara ..... | unitara .... | unitara ....
|
| Cantitate | Cantitate | Cantitate | Cantitate | Cantitate
|
| limita ...... | limita ...... | limita ...... | limita ..... | limita .....
|
| Suplimentare | Suplimentare | Suplimentare | Suplimentare | Suplimentare
|
| ............. | ............. | ............. | ............ | ............
|
|_______________|_______________|_______________|______________|_______________|
| Diminuare | Diminuare | Diminuare | Diminuare | Diminuare
|
| Semnatura | Semnatura | Semnatura | Semnatura | Semnatura
|
| de aprobare | de aprobare | de aprobare | de aprobare | de aprobare
|
|_______________|_______________|_______________|______________|_______________|
| A| B| C | D | A| B| C | D | A| B| C | D | A| B| C | D| A| B| C | D
|
| | |_____| | | |_____| | | |_____| | | |_____| | | |_____|
|
| | |c1|c2| | | |c1|c2| | | |c1|c2| | | |c1|c2| | | |c1|c2|
|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
14-3-4/cA A4 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Data eliberarii
B - Cantit. ceruta
C - Cantit. eliberata
c1 - partial
c2 - cumulat
D - Semnat. de predare-primire
(verso)
______________________________________________________________________________
|MATERIALUL: |MATERIALUL: |MATERIALUL: |MATERIALUL: |MATERIALUL:
|
|_______________|_______________|_______________|______________|_______________|
| A| B| C | D | A| B| C | D | A| B| C | D | A| B| C | D| A| B| C | D
|
| | |_____| | | |_____| | | |_____| | | |_____| | | |_____|
|
| | |c1|c2| | | |c1|c2| | | |c1|c2| | | |c1|c2| | | |c1|c2|
|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|__|__|__|__|___|__|__|__|__|___|__|__|__|__|___|__|__|__|__|__|__|__|__|__|___|
|Restituiri| |x|Restituiri| |x|Restituiri| |x|Restituiri| |x|Restituiri|
|x|
|__________|__|_|__________|__|_|__________|__|_|__________|_|_|__________|__|_|
|Total | |Total | |Total | |Total | |Total |
|
|cantitate | |cantitate | |cantitate | |cantitate | |cantitate |
|
|__________|____|__________|____|__________|____|__________|___|__________|____|
| Pret | Valoare| Pret | Valoare| Pret | Valoare| Pret |Valoare| Pret |
Valoare|
|unitar| |unitar| |unitar| |unitar| |unitar|
|
|______|________|______|________|______|________|______|_______|______|________|
| | | | | | | | | |
|
|______|________|______|________|______|________|______|_______|______|________|
LISTA ZILNICA DE ALIMENTE (Cod 14-3-4/dA)
Format A4, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste:
- la stabilirea meniurilor zilnice;
- la calculul alocatiei de hrana si urmarirea incadrarii in nivelul
acesteia;
- ca document pentru eliberarea din magazie a alimentelor necesare
pregatirii hranei;
- ca document justificativ de inregistrare in evidenta magaziei ai in
contabilitate.
2. Se intocmeste in doua exemplare de catre cantinele de pe langa
institutiile publice (invatamant, sanatate, asistenta sociala etc., organizatii
fara scop lucrativ sau patrimonial etc.). Documentul se completeaza de catre
persoana desemnata de ordonatorul de credite sau conducatorul unitatii
respective pe baza centralizatorului intocmit pe meniuri.
Pe fata formularului se inscriu meniurile care urmeaza a fi servite la
mesele de dimineata, la ora 10, la pranz, la ora 16 si seara, precum si numarul
de portii necesare. Totodata, se stabileste situatia meselor servite fata de
efectivul care a servit masa, precum si suma alocata in ziua respectiva, in
functie de efectivul la hrana si alocatie cuvenita, determinandu-se in acelasi
timp si economia sau depasirea alocatiei in ziua respectiva si cumulat de la
inceputul anului. Verso formularului este destinat pentru inscrierea datelor
privind cantitatea si felul de alimente solicitate, ale celor eliberate, pretul
unitar si valoarea acestora.
3. Circula:
- la compartimentul financiar-contabil, pentru calculatie si viza si pentru
efectuarea inregistrarilor in contabilitatea sintetica si analitica (exemplarul
1);
- la persoana autorizata sa aprobe eliberarea alimentelor din magazie;
- la magazia de alimente, pentru eliberarea cantitatilor de alimente
prevazute si semnare de predare de catre gestionar, de primire de catre
bucatar, precum si de persoana desemnata sa asiste si sa confirme
predarea-primirea alimentelor (ambele exemplare);
- la blocul alimentar, cantina etc., dupa caz, pentru urmarirea meniurilor
preparate si a meselor servite (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la blocul alimentar, cantina etc., dupa caz (exemplarul 2).
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Economii
B - Depasiri
______________________________________________________________________________
|Unitatea |
|
| |
|
| LISTA ZILNICA DE ALIMENTE | Sef compartiment
|
| | |
|Cantina |
|
|______________________________________|_______________________________________|
|Efectiv| Alocatie|Drepturi| Recapitulatia | Mese |Dimineata|Pranz|Seara|
|la masa| - lei - | - lei -| cheltuielilor | servite | *) | *) | *)
|
| | | | pentru hrana | | | |
|
| | | |_________________|___________|_________|_____|_____|
| | | |Economii | A | B | Efectiv | | |
|
|_______|_________|________| sau | | | la | | |
|
|_______|_________|________|depasiri | | | hrana | | |
|
|_______|_________|________| de | | | | | |
|
|_______|_________|________|alocatie | | | | | |
|
|_______|_________|________|_________|___|___|___________|_________|_____|_____|
|_______|_________|________| De la | | | Portii | | |
|
|_______|_________|________|inceputul| | | preparate | | |
|
|_______|_________|________|perioadei| | | | | |
|
|_______|_________|________|(1.I. ..)| | | | | |
|
|_______|_________|________|_________|___|___|___________|_________|_____|_____|
|_______|_________|________| Pe zi | | |Distribuite| | |
|
|_______|_________|________|_________|___|___|___________|_________|_____|_____|
|_______|_________|________|La finele| | | Ramase | | |
|
|_______|_________|________|perioadei| | | | | |
|
|_______|_________|________|_________|___|___|___________|_________|_____|_____|
|_______|_________|________|
|
|_______|_________|________| Aprobat, Vizat,
|
|_______|_________|________| .................. Compartiment
|
|_______|_________|________| financiar-contabil
|
|_______|_________|________| ..................
|
|_______|_________|________| |
|Total | | |
|
|_______|_________|________|
|
| Consum efectiv | |
|
| - lei - | |
|
|_________________|________|___________________________________________________|
| Regim numarul | Efectiv | Dimineata | Ora 10 | Pranz | Ora 16 | Seara
|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
|_________________|___________|_____________|_________|_______|________|_______|
*) Nu se completeaza de catre unitatile sanitare 14-3-4/dA A4 t2
(verso)
______________________________________________________________________________
| ALIMENTE
|
|____________________________________________________________________
|
| Numar | Data eliberarii | Cod | Cod | Cont | Cont |
|
|document|____________________| predator| primitor| debitor| creditor|
|
| | Ziua | Luna | Anul | | | | |
|
|________|______|______|______|_________|_________|________|_________|
|
| | | | | | | | |
|
|________|______|______|______|_________|_________|________|_________|_________|
| Denumirea | U/M | Cod | Cantitatea | Pret | Valoarea
|
| | | |______________________| unitar |
|
| | | |Solicitata | Eliberata| |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Albitura | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Branza telemea | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Branza topita | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Branza de vaci | | | | | | |
|_______________________|_____|_____|___________|__________|________|__________|
|Biscuiti | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Bulion | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Cacao | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Cafea (surogat) | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Carne de vita | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Carne de porc | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Carne de pasare | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Cartofi | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Cascaval | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Ceai | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Ceapa | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Ceapa verde | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Costita | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Compot | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Conserve fasole | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Conserve mazare | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Conserve ghiveci | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Conserve | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Drojdie bere | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Esenta | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Fasole uscata | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Fasole verde | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Faina | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Fidea | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Foi dafin | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Frisca | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Gem | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Gem | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Gem | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Gris | | | | | | |
|_______________________|_____|_____|___________|__________|________|__________|
|Iaurt | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Lapte dulce | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Lapte praf | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Lamai | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Macaroane | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Malai | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Margarina | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Mazare | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Masline | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Mere | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Morcovi | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Muraturi | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Mustar | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Organe | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Orez | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Otet | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Oua | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Paine cu sare | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Paine fara sare | | | | | | |
|_______________________|_____|_____|___________|__________|________|__________|
|Paste fainoase | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Pere | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Piper | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Praz | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Praf de copt | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Rahat | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Rosii | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Rulada | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Salam | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Salam | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Sare | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Scortisoara | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Sirop | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Smantana | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Telina | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Unt | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Untdelemn | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Varza alba | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Varza murata | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Vanilie | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|Zahar | | | | | |
|
|_______________________|_____|_____|___________|__________|________|__________|
|_______________________|_____|_____|___________|__________|________|__________|
|_______________________|_____|_____|___________|__________|________|__________|
|_______________________|_____|_____|___________|__________|________|__________|
|_______________________|_____|_____|___________|__________|________|__________|
| 1. TOTAL |
|______________________________________________________________________________|
| 2. Lista suplimentara nr.
|
|______________________________________________________________________________|
| 3. Alimente restituite cu nota nr.
|
|______________________________________________________________________________|
| 4. Portii ramase |
|______________________________________________________________________________|
| 5. Ambalaje primite bon nr.
|
|______________________________________________________________________________|
| 6. Ambalaje restituite bon nr.
|
|______________________________________________________________________________|
Intocmit, Gestionar, Bucatar,
Confirmat, Calculat,
DISPOZITIE DE LIVRARE (Cod 14-3-5A)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document pentru eliberarea din magazie a produselor, marfurilor sau altor
valori materiale destinate vanzarii;
- document justificativ de scadere din gestiunea magaziei predatoare;
- document de baza pentru intocmirea avizului de insotire a marfii sau a
facturii, dupa caz.
2. Se intocmeste in doua exemplare de catre serviciul desfacere.
3. Circula:
- la magazie, pentru eliberarea produselor, marfurilor sau altor valori
materiale si pentru inregistrarea in evidenta magaziei, semnandu-se de catre
gestionarul predator pentru cantitatile livrate (ambele exemplare);
- la compartimentul desfacere, pentru inregistrarea cantitatilor livrate in
evidentele acestuia si pentru intocmirea avizului de insotire a marfii sau
facturii, dupa caz (exemplarul 2).
4. Se arhiveaza:
- la magazie (exemplarul 1);
- la compartimentul desfacere (exemplarul 2).
_________________________________________________________________________
| Furnizor ................... |
| |
| DISPOZITIE DE LIVRARE |
| ___________________________________ |
| | Nr............................... | |
| | Data (ziua, luna, anul) ......... | |
| |___________________________________| |
| |
| Veti elibera produsele de mai jos catre ............................... |
| prin delegatul ............................. cu delegatia nr. ......... |
| buletin de identitate seria ...... nr. ....... emis de ................ |
| |
|_________________________________________________________________________|
|Nr. | | U/M | Cantitatea | |
|crt. | Denumirea produselor | |____________________| Pretul unitar |
| | | | Dispusa | Livrata | |
|_____|________________________|_____|_________|__________|_______________|
| 0 | 1 | 2 | 3 | 4 | 5 |
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
| Semnatura | Dispus livrarea | Gestionar | Primitor |
|_______________|_______________________|_______________|_________________|
14-3-5A A5 t2
(verso)
_________________________________________________________________________
|Nr. | | U/M | Cantitatea | |
|crt. | Denumirea produselor | |____________________| Pretul unitar |
| | | | Dispusa | Livrata | |
|_____|________________________|_____|_________|__________|_______________|
| 0 | 1 | 2 | 3 | 4 | 5 |
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
|_____|________________________|_____|_________|__________|_______________|
| Semnatura | Dispus livrarea | Gestionar | Primitor |
|_______________|_______________________|_______________|_________________|
BORDEROU DE PREDARE A DOCUMENTELOR (Cod 14-3-7)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document de predare la contabilitate, de catre gestionar, a documentelor
justificative privind miscarea valorilor materiale;
- document de predare a documentelor justificative intre compartimentele
unitatii;
- document de control al sumelor inregistrate in contabilitatea sintetica,
prin confruntarea acestora cu totalul borderoului.
2. Se intocmeste in doua exemplare, zilnic sau pe masura predarii
documentelor, separat pentru intrari si separat pentru iesiri, de gestionar, care
completeaza toate datele prevazute de formular, cu exceptia celor referitoare
la valoare, care se completeaza de compartimentul financiar-contabil.
Se intocmeste pe baza documentelor justificative privind miscarea valorilor
materiale si se semneaza de gestionar, pentru predarea documentelor si de
persoana din compartimentul financiar-contabil desemnata pentru primirea
documentelor.
In cazul cand se utilizeaza pentru predarea documentelor justificative
intre alte compartimente, se intocmeste de compartimentul care preda
documentele respective.
Intocmirea borderoului nu este obligatorie in cazul cand se folosesc alte
metode de predare-primire a documentelor (de exemplu, prin semnare in fisele de
magazie).
3. Circula:
- la compartimentul financiar-contabil sau la compartimentele interesate,
insotite de documentele justificative respective (exemplarul 1);
- ramane la magazie sau la ceilalti emitenti, pentru justificarea predarii
documentelor (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil sau la celelalte compartimente
primitoare (exemplarul 1);
- la magazie sau la celelalte compartimente emitente (exemplarul 2).
__________________________________________________________________________
| Magazia | BORDEROU DE PREDARE A DOCUMENTELOR Nr. ............. |
|________________| intrate |
| | privind materiale --------- din ziua de ......... |
| | iesite |
|________________|_________________________________________________________|
| Felul si nr. | Anexe | Valoarea | Felul si nr. | Anexe | Valoarea|
| documentului | | | documentului | | |
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
14-3-7 A5 t2
(verso)
__________________________________________________________________________
| Felul si nr. | Anexe | Valoare | Felul si nr. | Anexe | Valoare |
| documentului | | | documentului | | |
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
|________________|_________|___________|________________|________|_________|
| Data | Predator | Primitor |
|__________________________|____________________________|__________________|
| Semnatura | | |
|__________________________|____________________________|__________________|
FISA DE MAGAZIE (Cod 14-3-8)
FISA DE MAGAZIE (cu doua unitati de masura - Cod 14-3-8/a)
Format A5 si 1/12 X, tiparite pe ambele fete, in foi volante, pe carton.
1. Serveste ca:
- document de evidenta la locul de depozitare a intrarilor, iesirilor si
stocurilor de valori materiale, cu una sau cu doua unitati de masura, dupa caz;
- document de contabilitate analitica in cadrul metodei operativ-contabile
(pe solduri);
- sursa de informatii pentru controlul operativ curent si contabil al
stocurilor de valori materiale.
2. Se intocmeste intr-un exemplar, separat pentru fiecare fel de material
si se completeaza de catre:
- compartimentul financiar-contabil la deschiderea fisei (datele din antet)
si la verificarea inregistrarilor (data si semnatura de control). In coloana
"Data si semnatura de control" semneaza si organul de control
financiar cu ocazia verificarii gestiunii;
- gestionar sau persoana desemnata, care completeaza coloanele privitoare
la intrari, iesiri si stoc.
Fisele de magazie se tin la fiecare loc de depozitare a valorilor
materiale, pe feluri de materiale ordonate pe conturi, grupe, eventual subgrupe
sau in ordine alfabetica.
Pentru valori materiale primite spre prelucrare de la terti sau in custodie
se intocmesc fise distincte care se tin separat de cele ale valorilor materiale
proprii.
In scopul tinerii corecte a evidentei la magazie, persoanele desemnate de
la compartimentul financiar-contabil verifica inopinat, cel putin o data pe
luna, modul cum se fac inregistrarile in fisele de magazie.
Inregistrarile in fisele de magazie se fac document cu document. Stocul se
poate stabili dupa fiecare operatie inregistrata si obligatoriu zilnic.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul financiar-contabil.
__________________________________________________________________________
| | | |
|................| FISA DE MAGAZIE | Pagina ........... |
| (Unitatea) | | |
|________________|___________________________________|_____________________|
|Magazia |Materialul (produsul), sort., calitate, marca, profil, dimensiune|
| | |
|________|_________________________________________________________________|
| | U/M | Pret unitar | | |
| Cod |___________|____________________| | |
| | | | | |
|________|___________|____________________|______________|_________________|
| Document | | | | Data si semnatura |
|____________________| Intrari | Iesiri | Stoc | de control |
| Data | Numar | Fel | | | | |
|______|_______|_____|___________|__________|________|_____________________|
| | | | | | | |
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
14-3-8 A5 t2
(verso)
_____________________
| Pagina ....... |
____________________________________________________|_____________________|
| Document | | | | Data si semnatura |
|____________________| Intrari | Iesiri | Stoc | de control |
| Data | Numar | Fel | | | | |
|______|_______|_____|___________|__________|________|_____________________|
| | | | | | | |
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
|______|_______|_____|___________|__________|________|_____________________|
__________________________________________________________________________
| | | |
|................| FISA DE MAGAZIE | Pagina |
| (Unitatea) | (cu doua unitati de masura) | ............. |
|________________|___________________________________|_____________________|
|Magazia |Materialul (produsul), sort., calitate, marca, profil, dimensiune|
| | |
| | |
|________|_________________________________________________________________|
| | U/M | Pret unitar | | |
| Cod |___________|____________________| | |
| | | | | |
|________|___________|____________________|______________|_________________|
| Document | Intrari | Iesiri | Stoc | Data si |
|____________________|___________|___________|___________| semnatura |
| Data | Numar | Fel | U/M | U/M | U/M | U/M | U/M | U/M | de control |
| | | | ... | ... | ... | ... | ... | ... | |
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
14-3-8/a 1/2 X t2
(verso)
__________________________________________________________________________
| Document | Intrari | Iesiri | Stoc | Data si |
|____________________|___________|___________|___________| semnatura |
| Data | Numar | Fel | U/M | U/M | U/M | U/M | U/M | U/M | de control |
| | | | ... | ... | ... | ... | ... | ... | |
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
|______|_______|_____|_____|_____|_____|_____|_____|_____|_________________|
FISA DE MAGAZIE CU REPARTIZAREA IESIRILOR (Cod 14-3-8/c)
Format A4, tiparit pe ambele fete, in foi volante, pe carton.
1. Serveste ca:
- document de evidenta a intrarilor, iesirilor si stocurilor de valori
materiale, la locul de depozitare;
- document de evidenta a iesirilor de valori materiale pe locurile de
consum (brigazi, obiecte, parti de obiecte etc.);
- document de contabilitate analitica in cadrul metodei operativ-contabile
(pe solduri) utilizata in unitatile de constructii-montaj si din alte ramuri
care executa lucrari de constructii.
2. Se intocmeste la unitati de constructii-montaj si la alte unitati care
executa lucrari de constructii, intr-un exemplar, separat pentru fiecare fel de
material si se completeaza de catre:
- compartimentul financiar-contabil, la deschiderea fisei (datele din
antet), la verificarea inregistrarilor (data si semnatura de control), la
sfarsitul fiecarei luni, cu ocazia stabilirii intrarilor si iesirilor totale de
valori materiale, inclusiv a iesirilor repartizate pe locuri de consum, precum
si cu ocazia evaluarii iesirilor pe locuri de consum. (Totalurile lunare
cantitative, inclusiv valoarea iesirilor pe locuri de consum, se inscriu pe
randul liber imediat urmator al formularului).
In coloana "Data si semnatura de control" semneaza si organul de
control financiar cu ocazia verificarii gestiunii, precum si comisia de
inventariere, cu ocazia inventarierii valorilor materiale (in cazul aplicarii
formei simplificate de intocmire a listelor de inventariere).
- gestionar sau persoana desemnata, care completeaza coloanele privitoare
la intrari, iesiri si stoc, inclusiv iesirile cantitative de valori materiale
pe locurile de consum (brigazi, obiecte, parti de obiecte etc.).
Fisele de magazie cu repartizarea iesirilor se tin la fiecare loc de
depozitare a valorilor materiale, pe feluri de materiale ordonate pe conturi,
grupe, eventual subgrupe sau in ordine alfabetica.
Inregistrarile in fisa de magazie se fac document cu document. Stocul se
poate stabili dupa fiecare operatie inregistrata si obligatoriu zilnic.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| |
|
| .............. FISA DE MAGAZIE | Pagina .......
|
| (Unitatea) CU REPARTIZAREA IESIRILOR |
|
|____________________________________________________________|_________________|
|Magazia | Materialul (produsul), sort., | Cod | U/M | Pret unitar |
|
| | calitate, marca, profil,
|_____|_____|_____________|______|
| | dimensiune | Repartizarea iesirilor pe
|
| | | locuri de consum sau alte
|
| | | destinatii
|
|________|____________________________________|________________________________|
| Document |Intrari|Iesiri|Stoc| Data si | | | | | | | |
|
|______________| | | |semnatura | | | | | | | |
|
|Data|Numar|Fel| | | |de control| | | | | | | |
|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
14-3-8/c A4 t2
(verso)
________________
| Pagina .......
|
__________________________|________________|
| Repartizarea iesirilor pe locuri de
|
| consum sau alte destinatii
|
__________________________________|___________________________________________|
| Document |Intrari|Iesiri|Stoc| Data si | | | | | | | |
|
|______________| | | |semnatura | | | | | | | |
|
|Data|Numar|Fel| | | |de control| | | | | | | |
|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
|____|_____|___|_______|______|____|__________|___|___|___|___|___|___|___|____|
FISA DE EVIDENTA A OBIECTELOR DE INVENTAR IN FOLOSINTA (Cod 14-3-9)
Format X5, tiparit pe ambele fete, in foi volante, pe carton.
1. Serveste ca document de evidenta a obiectelor de inventar de mica
valoare sau scurta durata, a echipamentului si materialelor de protectie date
in folosinta personalului, pana la scoaterea lor din uz.
2. Se intocmeste intr-un exemplar, pe masura darii in folosinta a bunurilor
pe fiecare persoana, de gestionarul care elibereaza obiectele respective sau de
persoana desemnata sa tina evidenta acestora.
Formularul se completeaza in mod diferit, in functie de organizarea
depozitarii acestora, si anume:
- cand eliberarea obiectelor se face din magazia de obiecte noi direct
personalului muncitor, coloanele destinate eliberarilor se completeaza pe baza
bonului de consum, iar coloanele destinate restituirilor, pe baza bonului de
restituire;
- cand eliberarea se face din magazia de exploatare, atat eliberarea, cat
si restituirea obiectelor date in folosinta personalului se fac pe baza de
semnatura direct in fisa;
- in cazul obiectelor eliberate pe baza de nomenclatoare stabilite pe
functii, care nu se intocmesc decat dupa restituirea obiectelor uzate,
inregistrarile in fisa de evidenta a obiectelor de inventar in folosinta se pot
face, pentru simplificare, numai o data la eliberarea initiala si la
restituirea definitiva a obiectelor respective.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul financiar-contabil.
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Cantitatea
B - Semnatura
______________________________________________________________________________
|Sectia (locul de folosinta) |
|
| | FISA DE EVIDENTA A OBIECTELOR DE INVENTAR
|
|____________________________| IN FOLOSINTA
|
|
|
|Numele si prenumele .............. Marca ........ Meseria ............... |
|______________________________________________________________________________|
| Denumirea | Termenul| | | | PRIMIRI | RESTITUIRI
|
| obiectelor| de | | |
|___________________|___________________|
| inclusiv | folosire| COD| P/U | U/M | Documentul| A | B | Documentul| A | B
|
| seria, | | | | |___________| | |___________| |
|
|dimensiunea| | | | |Data|Felul | | |Data|Felul | |
|
| etc. | | | | | |si nr.| | | |si nr.| |
|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
14-3-9 X5 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Cantitatea
B - Semnatura
(verso)
______________________________________________________________________________
| Denumirea | Termenul| | | | PRIMIRI | RESTITUIRI
|
| obiectelor| de | | |
|___________________|___________________|
| inclusiv | folosire| COD| P/U | U/M | Documentul| A | B | Documentul| A | B
|
| seria, | | | | |___________| | |___________| |
|
|dimensiunea| | | | |Data|Felul | | |Data|Felul | |
|
| etc. | | | | | |si nr.| | | |si nr.| |
|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
|___________|_________|____|_____|_____|____|______|___|___|____|______|___|___|
FISA DE EVIDENTA A STOCURILOR SI OBIECTELOR DE INVENTAR PE LOCURI DE
FOLOSINTA (Cod 14-3-9/a)
Format A3, tiparit pe ambele fete, in foi volante, pe carton.
1. Serveste ca:
- document de evidenta (cantitativ si valoric) a materialelor ce se elibereaza
unor compartimente (laboratoare, sectii, sau subunitatilor fara contabilitate
proprie, precum si de evidenta cantitativa pe fiecare loc de consum;
- document de evidenta (cantitativ si valoric) a obiectelor de inventar in
folosinta, precum si de evidenta cantitativa pe fiecare loc de folosinta;
- document de evidenta (cantitativ) a intrarilor, iesirilor si a stocurilor
de obiecte de inventar pe locuri de folosinta;
- sursa de informatii pentru cunoasterea si controlul operativ curent si contabil
al stocurilor (dupa ultimul rand completat din fisa semneaza comisia de
inventariere, in vederea confirmarii stocului).
2. Se intocmeste la institutii publice, intr-un exemplar, de catre:
- compartimentul financiar-contabil, in cazul utilizarii ca document pentru
tinerea contabilitatii analitice a materialelor si obiectelor de inventar in
folosinta;
- responsabilul cu bunuri de inventar, in cazul utilizarii ca document
pentru evidenta obiectelor de inventar in folosinta.
Fisa se completeaza astfel:
a) In cazul utilizarii ca document pentru tinerea contabilitatii analitice
a materialelor si a obiectelor de inventar in folosinta:
- pe fiecare fel de material si, respectiv, pe fiecare fel de obiect de
inventar, cu insusiri fizice identice, de aceeasi calitate, dimensiune, pret
unitar etc.;
- Col. 3 "Debit" se completeaza pe baza documentelor de intrare a
materialelor in magazie sau direct pe locuri de consum, respectiv a obiectelor
de inventar in folosinta;
- Col. 4 "Credit" se completeaza pe baza documentelor de consum
sau de eliberare in afara unitatii a materialelor, respectiv pe baza
documentelor de scoatere din uz a obiectelor de inventar;
- Col. 5 "Sold" se completeaza la inceputul anului, cu soldurile
de la sfarsitul anului precedent, iar in cursul anului, dupa fiecare operatie
de intrare si iesire a materialelor, respectiv a obiectelor de inventar;
- Col. 6 "Intrari" se completeaza, pe baza documentelor de
intrare, cu cantitatile de materiale intrate in unitate sau cu obiectele de
inventar in folosinta si concomitent se evidentiaza si pe locuri de folosinta
in coloanele 9, 12, 15, 18, 21, 24, 27, 30, 33, 36 si 39;
- Col. 7 "Iesiri" se completeaza pe baza centralizatorului
documentelor de consum sau de eliberare in afara unitatii cu cantitatile de
materiale consumate sau eliberate in afara si, concomitent, se evidentiaza pe
locuri de folosinta, in coloanele 10, 13, 16, 19, 22, 25, 28, 31, 34, 37, 40;
- in coloana 8 "Stoc" se stabileste stocul rezultat, dupa fiecare
operatie de intrare sau iesire si, concomitent, se evidentiaza si pe locuri de
folosinta in coloanele 11, 14, 17, 20, 23, 26, 29, 32, 35, 38, 41.
Iesirile de materiale din magazie catre locurile de consum, restituirile de
materiale catre magazie, precum si miscarile de la un loc de consum la altul se
inregistreaza numai cantitativ in coloanele corespunzatoare (de la 9 la 41).
Obiectele de inventar restituite temporar la magazie se evidentiaza numai
cantitativ in coloanele 12 la 41 (intr-un grupaj de coloane, distinct).
b) In cazul utilizarii ca document de evidenta a obiectelor de inventar de
mica valoare sau scurta durata pe locuri de folosinta:
- pe fiecare fel de obiect de inventar de mica valoare sau scurta durata cu
acelasi pret;
- coloanele 6, 7 si 8 si, respectiv, 9 si 41 se completeaza pe baza
documentelor de evidenta privind miscarea si stocurile de obiecte de inventar
pe locuri de folosinta si magazia de obiecte de inventar folosite (restituite);
- coloanele 3 si 5 nu se completeaza.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul financiar-contabil.
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - INTRARI
B - IESIRI
C - STOC
______________________________________________________________________________
| FISA DE EVIDENTA A STOCURILOR SI OBIECTELOR DE INVENTAR
|
| PE LOCURI DE FOLOSINTA
|
|______________________________________________________________________________|
|Denumirea materialului (obiectului de inventar)| COD | U/M | Pret
|Simbol|
| ............................................. |_________| |unitar| cont
|
|_______________________________________________|_________|______|______|______|
| | | Valoarea | CANTITATI
|
| |
|_________________|__________________________________________|
| | Felul si | | | |Totale| din care pe locuri de folosinta
|
|Data| numarul |Debit|Credit|Sold|
|___________________________________|
| |documentului| | | | | | ................ |
|
| | | | | |______|_______| ________________
|________|
| | | | | | A|B|C|A|B |C | ................ |A |B |C
|
|____|____________|_____|______|____|__|_|_|_|__|__| ________________
|__|__|__|
| 1 | 2 | 3 | 4 | 5 |6 |7|8|9|10|11| ................
|39|40|41|
|____|____________|_____|______|____|__|_|_|_|__|__|__________________|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__|__________________|__|__|__|
14-3-9/a A3 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - INTRARI
B - IESIRI
C - STOC
(verso)
______________________________________________________________________________
| | | Valoarea | CANTITATI
|
| | |_________________|__________________________________________|
| | Felul si | | | |Totale| din care pe locuri de folosinta
|
|Data| numarul |Debit|Credit|Sold|
|___________________________________|
| |documentului| | | | | | ................ |
|
| | | | | |______|_______| ________________
|________|
| | | | | | A|B|C|A|B |C | ................ |A |B |C
|
|____|____________|_____|______|____|__|_|_|_|__|__| ________________ |__|__|__|
| 1 | 2 | 3 | 4 | 5 |6 |7|8|9|10|11| ................
|39|40|41|
|____|____________|_____|______|____|__|_|_|_|__|__|__________________|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__| ................
|__|__|__|
|____|____________|_____|______|____|__|_|_|_|__|__|__________________|__|__|__|
REGISTRUL STOCURILOR (Cod 14-3-11 si Cod 14-3-11/a)
Format A3 si A4, tiparit pe ambele fete, sub forma de registru a 100 de
file si in foi volante.
1. Serveste ca document de evaluare a stocurilor de valori materiale si de
verificare a concordantei inregistrarilor efectuate in fisele de magazie si in
contabilitate.
2. Se intocmeste manual de compartimentul financiar-contabil sau cu
ajutorul tehnicii de calcul, la sfarsitul fiecarei luni, pe feluri de
materiale, obiecte de inventar si produse, grupate pe magazii (depozite),
conturi, grupe, eventual subgrupe sau in ordine alfabetica, prin inscrierea
stocurilor din fisele de magazie si evaluarea lor cu preturile de inregistrare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
Unitatea ....................
REGISTRUL STOCURILOR
14-3-11 A3 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Cantit.
B - Valoarea
(pag. din stanga)
______________________________________________________________________________
| | Materialul | | | | 1 | 31 | 28 | 31 | 30
|
|Nr. | (produsul), | | | Pret
|IANUARIE|IANUARIE|FEBRUARIE|MARTIE|APRILIE|
|crt.|sort,
calitate,|COD|U/M|unitar|________|________|_________|______|_______|
| |marca, profil, | | | | | | | | | | | | |
|
| | dimensiune | | | | A | B | A | B | A | B | A| B | A | B
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |11| 12| 13|
14|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 1 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 2 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 3 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 4 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 5 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 6 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 7 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 8 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 9 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 10 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 11 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 12 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 13 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 14 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 15 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 16 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 17 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 18 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 19 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 20 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 21 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 22 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 23 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 24 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 25 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 26 | | | | | | | | | | | | | | |
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 27 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 28 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 29 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 30 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 31 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 32 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 33 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 34 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 35 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
| 36 | | | | | | | | | | | | | |
|
|____|_______________|___|___|______|___|____|___|____|___|_____|__|___|___|___|
Intocmit Verificat 14-3-11 A3 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Cantit.
B - Valoarea
(pag. din dreapta)
______________________________________________________________________________
|Nr. | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 |Nr.
|
|crt.| MAI |IUNIE |IULIE |AUGUST
|SEPTEMBRIE|OCTOMBRIE|NOIEMBRIE|DECEMBRIE|crt.|
| |_____|______|______|_______|__________|_________|_________|_________|
|
| |A |B | A| B | A| B | A| B | A | B | A | B | A | B | A | B |
|
|____|__|__|__|___|__|___|__|____|____|_____|___|_____|___|_____|___|_____|____|
| |15|16|17|18 |19|20 |21| 22 | 23| 24 | 25| 26 | 27| 28 | 29| 30 |
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 1 | | | | | | | | | | | | | | | | | 1
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 2 | | | | | | | | | | | | | | | | | 2
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 3 | | | | | | | | | | | | | | | | | 3
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 4 | | | | | | | | | | | | | | | | | 4
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 5 | | | | | | | | | | | | | | | | | 5
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 6 | | | | | | | | | | | | | | | | | 6
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 7 | | | | | | | | | | | | | | | | | 7
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 8 | | | | | | | | | | | | | | | | | 8
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 9 | | | | | | | | | | | | | | | | | 9
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 10 | | | | | | | | | | | | | | | | | 10
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 11 | | | | | | | | | | | | | | | | | 11
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 12 | | | | | | | | | | | | | | | | | 12
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 13 | | | | | | | | | | | | | | | | | 13
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 14 | | | | | | | | | | | | | | | | | 14
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 15 | | | | | | | | | | | | | | | | | 15
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 16 | | | | | | | | | | | | | | | | | 16
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 17 | | | | | | | | | | | | | | | | | 17
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 18 | | | | | | | | | | | | | | | | | 18
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 19 | | | | | | | | | | | | | | | | | 19
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 20 | | | | | | | | | | | | | | | | | 20
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 21 | | | | | | | | | | | | | | | | | 21
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 22 | | | | | | | | | | | | | | | | | 22
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 23 | | | | | | | | | | | | | | | | | 23
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 24 | | | | | | | | | | | | | | | | | 24
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 25 | | | | | | | | | | | | | | | | | 25
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 26 | | | | | | | | | | | | | | | | | 26
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 27 | | | | | | | | | | | | | | | | | 27
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 28 | | | | | | | | | | | | | | | | | 28
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 29 | | | | | | | | | | | | | | | | | 29
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 30 | | | | | | | | | | | | | | | | | 30
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 31 | | | | | | | | | | | | | | | | | 31
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 32 | | | | | | | | | | | | | | | | | 32
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 33 | | | | | | | | | | | | | | | | | 33
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 34 | | | | | | | | | | | | | | | | | 34
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 35 | | | | | | | | | | | | | | | | | 35
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
| 36 | | | | | | | | | | | | | | | | | 36
|
|____|__|__|__|___|__|___|__|____|___|______|___|_____|___|_____|___|_____|____|
REGISTRUL STOCURILOR
______________________________________________________________________________
|Nr. | Materialul (produsul), sort,| Cod | U/M | Cantitatea | Pretul |
Valoarea|
|crt.| calitate, marca, profil, | | | | unitar |
|
| | dimensiune | | | | |
|
|____|_____________________________|_____|_____|____________|________|_________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6
|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
Intocmit Verificat 14-3-11/a A4 t2
(verso)
______________________________________________________________________________
|Nr. | Materialul (produsul), sort,| Cod | U/M | Cantitatea | Pretul |
Valoarea|
|crt.| calitate, marca, profil, | | | | unitar |
|
| | dimensiune | | | | |
|
|____|_____________________________|_____|_____|____________|________|_________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6
|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
|____|_____________________________|_____|_____|____________|________|_________|
Intocmit Verificat
LISTA DE INVENTARIERE (Cod 14-3-12 si 14-3-12/b)
Format A4, tiparit pe ambele fete, in blocuri a 100 de file.
Formularul cod 14-3-12/b este prezentat sub forma de model.
1. Serveste ca:
- document pentru inventarierea valorilor materiale aflate in gestiunile
unitatii;
- document de baza pentru stabilirea lipsurilor si plusurilor de valori
materiale (imobilizari, stocuri materiale) si a altor valori (elemente de
trezorerie etc.);
- document justificativ de inregistrare in evidenta magaziilor
(depozitelor) si in contabilitate a plusurilor si minusurilor constatate;
- document pentru intocmirea registrului-inventar (cod 14-3-12);
- document pentru stabilirea provizioanelor pentru deprecieri (cod
14-3-12);
- document centralizator al operatiunilor de inventariere (cod 14-3-12).
2. Se intocmeste intr-un exemplar, la locurile de depozitare, de regula
anual sau in situatiile prevazute de dispozitiile legale, de comisia de
inventariere, pe gestiuni, conturi de valori materiale, eventual grupe sau
subgrupe, separat pentru valorile materiale si mijloacele fixe ale unitatii si
separat pentru cele in custodie, aflate asupra personalului unitatii la data
inventarierii, primite pentru prelucrare etc. si se semneaza de membrii
comisiei de inventariere si de gestionar.
In cazul unei gestiuni colective, cu mai multe schimburi, listele de
inventariere se semneaza de catre toti gestionarii, iar in cazul
predarii-primirii gestiunii, acestea trebuie semnate atat de persoana (sau
persoanele) care preda gestiunea, cat si de gestionarul (gestionarii) care
primeste gestiunea.
In listele de inventariere a valorilor materiale aflate in ambalaje
originale intacte, a lichidelor a caror cantitate faptica nu se poate stabili
prin transvazare si masurare sau a materialelor de masa, in vrac etc., a caror
inventariere prin cantarire sau masurare ar necesita cheltuieli importante sau
ar conduce la degradarea bunurilor respective se vor atasa notele de calcul
privind inventarierea, precum si datele tehnice care au stat la baza
calculelor.
Materiile prime, materialele, prefabricatele, piesele de schimb,
semifabricatele etc. aflate la locurile de munca si nesupuse prelucrarii se
inscriu separat in listele de inventariere.
Materialele, obiectele de inventar, produsele finite si ambalajele se
inscriu in listele de inventariere, pe feluri, indicandu-se codul, unitatea de
masura, unii indici calitativi (tarie alcoolica, grad de umiditate la cereale
etc.).
Listele de inventariere intocmite pentru bunurile in custodie trebuie sa
contina, pe langa elementele comune (felul materialului sau produsul finit,
cantitatea, valoarea etc.), numarul si data actului de predare-primire in
custodie si a documentului de decontare (dispozitia de plata, dispozitia de
incasare etc.).
Pentru stocurile de valori materiale, fara miscare, de prisos, de calitate
necorespunzatoare, depreciate, fara desfacere asigurata se intocmesc liste de
inventariere separate, la care se anexeaza procesele-verbale in care se arata
cauzele nefolosirii, caracterul si gradul deteriorarii sau deprecierii, daca
este cazul, cauzele care au determinat starea bunurilor respective, precum si
persoanele vinovate, dupa caz.
Constatarile facute se solutioneaza de conducerea unitatii, in conformitate
cu dispozitiile legale.
Produsele si marfurile aflate in expeditie se inventariaza de catre
unitatile furnizoare, iar valorile materiale achizitionate aflate in curs de
aprovizionare se inventariaza de unitatea cumparatoare si se inscriu in liste
de inventariere separate.
Formularele cu regim special se inscriu in listele de inventariere, in
ordinea codurilor, pentru a se putea stabili cu usurinta integritatea acestora,
in conformitate cu dispozitiile legale.
Marcile postale si timbrele fiscale se inscriu in listele de inventariere
la valoarea nominala.
Inainte de stabilirea rezultatelor inventarierii se procedeaza la o
verificare minutioasa a exactitatii inregistrarilor efectuate in fisele de
magazie si in contabilitate a tuturor evaluarilor, calculelor si totalizarilor
din contabilitate. Greselile descoperite cu aceasta ocazie trebuie corectate
inainte de consemnarea rezultatelor inventarierii.
In cazul valorilor materiale primite in custodie si/sau consignatie, pentru
prelucrare etc., listele de inventariere se intocmesc in doua exemplare, copia
se inainteaza agentului economic in al carui patrimoniu se afla valorile
respective.
Toate bunurile inventariate, grupate pe gestiuni si categorii de bunuri se
inscriu in listele de inventariere, care se semneaza de catre persoanele
imputernicite sa efectueze inventarierea.
Valoarea de inventar se stabileste de comisie, cu respectarea prevederilor
legale.
3. Circula:
- la gestionar, prin semnarea fiecarei file, mentionand pe ultima fila a
listei ca toate cantitatile au fost stabilite in prezenta sa, ca bunurile
respective se afla in pastrarea si raspunderea sa;
- la comisia de inventariere pentru stabilirea minusurilor, plusurilor si a
deprecierilor constatate la inventar, precum si pentru consemnarea in
procesul-verbal a rezultatelor inventarierii;
- la compartimentul financiar-contabil, pentru calcularea diferentelor
valorice si semnarea listei privind exactitatea soldului scriptic, precum si
pentru verificarea calculelor efectuate;
- la conducatorul compartimentului financiar-contabil si la oficiul
juridic, impreuna cu procesele-verbale cuprinzand cauzele degradarii sau
deteriorarii bunurilor, inclusiv persoanele vinovate, precum si procesul-verbal
al rezultatelor inventarierii pentru avizarea propunerilor facute de comisia de
inventariere;
- la conducatorul unitatii, impreuna cu procesul-verbal al rezultatelor
inventarierii, pentru a decide asupra solutionarii propunerilor facute;
- la unitatea careia ii apartin valorile materiale primite in custodie,
pentru prelucrare etc. in scopul comunicarii eventualelor nepotriviri
(exemplarul 2).
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
|Unitatea | LISTA DE INVENTARIERE |Gestiunea | Pagina
|
|_________| |_________________| ......
|
|Magazia | Data .......... |Loc de depozitare|
|
|_________|_________________________________________|_________________|________|
|Nr. | Denumirea | Codul | | CANTITATI | PRET
:
|crt.| bunurilor | sau | |_________________________________| UNITAR
:
| | inventariate | numarul | U/M | Stocuri | Diferente |
:
| | | de | |____________________|____________|
:
| | |inventar | |Faptice | Scriptice | Plus| Minus|
:
|____|______________|_________|_____|________|___________|_____|______|________:
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 :
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
| Numele | Comisia de inventariere | Gestionar (Responsabil |
:
| si | | mijloace fixe) |
:
|prenumele|_________________________|_______________________________|__________:
|_________|_______|________|________|_______________________________|__________:
|Semnatura| | | | |
:
|_________|_______|________|________|_______________________________|__________:
_____________________________________________________________________
: VALOAREA CONTABILA | | DEPRECIEREA |
:_______________________________| Valoarea |________________________|
: Valoarea | Diferente | de | Valoarea | Motivul |
: |__________________| inventar | | (cod) |
: | Plus | Minus | | | |
:____________|________|_________|____________|____________|___________|
: 9 | 10 | 11 | 12 | 13 | 14 |
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
: Contabilitate |
:_____________________________________________________________________|
:_____________________________________________________________________|
:_____________________________________________________________________|
14-3-12 A4 t2
(verso)
______________________________________________________________________________
|Nr. | Denumirea | Codul | | CANTITATI | PRET
:
|crt.| bunurilor | sau | |_________________________________| UNITAR
:
| | inventariate | numarul | U/M | Stocuri | Diferente |
:
| | | de | |____________________|____________| :
| | |inventar | | Faptice| Scriptice | Plus| Minus|
:
|____|______________|_________|_____|________|___________|_____|______|________:
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
|____|______________|_________|_____|________|___________|_____|______|________:
| Numele | Comisia de inventariere | Gestionar (Responsabil |
:
| si | | mijloace fixe) |
:
|prenumele|_________________________|_______________________________|__________:
|_________|_______|________|________|_______________________________|__________:
|Semnatura| | | | | :
|_________|_______|________|________|_______________________________|__________:
____________
|Pagina |
________________________________________________________|____________|
: VALOAREA CONTABILA | | DEPRECIEREA |
:_______________________________| Valoarea |________________________|
: Valoarea | Diferente | de | Valoarea | Motivul |
: |__________________| inventar | | (cod) |
: | Plus | Minus | | | |
:____________|________|_________|____________|____________|___________|
: 9 | 10 | 11 | 12 | 13 | 14 |
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
:____________|________|_________|____________|____________|___________|
: Contabilitate |
:_____________________________________________________________________|
:_____________________________________________________________________|
:_____________________________________________________________________|
- model -
___________________________________________________________________________
| Unitatea .................. Pag. ....... |
| Gestiunea ................. |
| LISTA DE INVENTARIERE |
| |
| Data ........ |
|___________________________________________________________________________|
___________________________________________________________________________
|Nr. |Cod sau denumire|Inventar faptic|Nr. |Cod sau denumire|Inventar faptic|
|crt.| | |crt.| | |
|____|________________|_______________|____|________________|_______________|
| | | | | | |
| | | | | | |
| | | | | | |
|____|________________|_______________|____|________________|_______________|
| Comisia de | Numele si prenumele | Semnatura |
| inventariere |_____________________________________|_______________|
| | | |
|_____________________|_____________________________________|_______________|
14-3-12/b A5
LISTA DE INVENTARIERE (pentru gestiuni global-valorice - Cod 14-3-12/a)
Format A4, tiparit pe ambele fete, in blocuri a 75 de file.
1. Serveste ca:
- document pentru inventarierea rechizitelor de birou, imprimatelor,
materialelor destinate ambalarii, precum si pentru evidenta cartilor tehnice
procurate din fondurile de productie;
- document pentru inventarierea marfurilor si ambalajelor aflate in
evidenta cantitativ-valorica in unitatile cu amanuntul;
- document pentru stabilirea minusurilor si plusurilor valorice din
gestiunile inventariate;
- document justificativ de inregistrare in evidenta de la locurile de
depozitare si in contabilitate;
- document pentru intocmirea Registrului-inventar;
- document pentru stabilirea provizioanelor pentru deprecieri.
2. Se intocmeste in trei exemplare la locurile de depozitare, in situatiile
prevazute de dispozitiile legale, din care un exemplar de gestionar, iar doua
exemplare de catre un membru al comisiei de inventariere, pe gestiuni si
conturi de materiale, marfuri si ambalaje si se semneaza de membrii comisiei de
inventariere, de gestionar si contabilul care tine evidenta gestiunii. In cazul
predarii-primirii gestiunii, listele de inventariere se intocmesc in cinci
exemplare din care un exemplar de gestionarul predator, un exemplar de
gestionarul care primeste gestiunea, iar trei exemplare de catre un membru al
comisiei de inventariere.
Pentru bunurile deteriorate total sau partial, degradate, precum si pentru
cele fara miscare sau cele care nu mai pot fi valorificate se intocmesc liste
de inventariere separate.
In cazul unei gestiuni colective, cu mai multe schimburi, listele de
inventariere se semneaza de toti gestionarii sau de persoanele care au
calitatea de gestionari, iar in cazul predarii-primirii gestiunii, acestea
trebuie semnate atat de persoana (sau persoanele) care preda gestiunea, cat si
de gestionarul (gestionarii) care primeste gestiunea.
Pentru bunurile aflate in ambalaje originale intacte, lichidele a caror
cantitate faptica nu se poate stabili prin transvazare si masurare sau
marfurile in vrac etc. a caror inventariere prin cantarire sau masurare ar
necesita cheltuieli importante sau ar conduce la degradarea bunurilor
respective, in listele de inventariere se mentioneaza modul in care s-a facut
inventarierea si datele tehnice care stau la baza calculelor.
In listele de inventariere se inscriu stocurile faptice stabilite de
comisia de inventariere prin numarare, cantarire, masurare sau cubare, dupa
caz.
Datele privind bunurile inventariate se inscriu in listele de inventariere
imediat dupa determinarea cantitatilor inventariate, in ordinea in care ele au
fost grupate, tinand seama de dimensiunile si unitatile de masura cu care
figureaza in evidenta de la locurile de depozitare si in contabilitate.
Evaluarea stocurilor faptice in listele de inventariere se face cu aceleasi
preturi folosite la inregistrarea bunurilor in contabilitate.
Valoarea de inventar se stabileste de comisia de inventariere, cu
respectarea prevederilor legale.
Dupa terminarea lucrarilor de inventariere, pe fiecare fila se calculeaza
totalul indicilor naturali in coloana "Cantitate" si totalul coloanei
"Valoare", iar apoi comisia de inventariere intocmeste recapitulatia
listelor de inventariere care va cuprinde: numarul fiecarei liste de
inventariere, totalul indicilor naturali si valoarea bunurilor inventariate,
din fiecare lista, precum si totalul indicilor naturali si valoarea totala a
bunurilor inventariate.
Inainte de stabilirea rezultatelor inventarierii prin compararea stocului
faptic valoric al bunurilor inventariate cu soldul scriptic din contabilitate,
se procedeaza la o verificare amanuntita a exactitatilor tuturor evaluarilor,
calculelor, totalizarilor si inregistrarilor din contabilitate si din evidenta
de la locurile de depozitare. Greselile identificate cu aceasta ocazie trebuie
corectate inainte de stabilirea rezultatelor inventarierii.
3. Circula:
- la gestionar (sau gestionari in cazul predarii-primirii gestiunii),
pentru semnarea fiecarei file a listei, mentionand pe ultima fila a listei ca
toate cantitatile au fost stabilite in prezenta sa, ca bunurile respective se
afla in pastrarea si raspunderea sa, ca nu mai are bunuri care nu au fost
supuse inventarierii, precum si faptul ca preturile, cantitatile, calitatile si
unitatile de masura au fost stabilite in prezenta sa si nu are obiectiuni de
facut;
- la membrii comisiei de inventariere, pentru semnarea fiecarei file a
listei, calcularea listelor de inventariere, intocmirea recapitulatiei listelor
de inventariere, stabilirea minusurilor sau a plusurilor valorice, stabilirea
perisabilitatilor, conform dispozitiilor legale, in cadrul procesului-verbal al
rezultatelor inventarierii;
- la compartimentul contabilitatii unde se efectueaza confruntarea intre
raportul de gestiune predat la contabilitate si valoarea totala a inventarului
faptic. Totodata, se iau masuri pentru corecta determinare a valorii
deprecierilor constatate si inregistrarea in contabilitate a provizioanelor
pentru depreciere;
- la conducatorul compartimentului financiar-contabil si la oficiul
juridic, impreuna cu procesele-verbale cuprinzand cauzele degradarii,
deteriorarii bunurilor, numele persoanelor vinovate si cu procesul-verbal al
rezultatelor inventarierii pentru avizarea propunerilor facute de comisia de
inventariere;
- la conducatorul unitatii, impreuna cu procesele-verbale sus-mentionate,
pentru a decide asupra solutionarii propunerilor facute.
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la compartimentul de verificari gestionare (exemplarul 2).
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Valoarea
B - Motivul
______________________________________________________________________________
| Unitatea | | Gestiunea | Pagina
|
|_________________| |___________________|
|
| | LISTA DE INVENTARE | |
|
| Magazia | Data ............. | Loc de depozitare |
|
|_________________|____________________________|___________________|___________|
|N| Denumirea | | |Cantitatea| Pret |Valoarea
|Valoarea|Deprecierea|
|r| bunurilor |Cod|U/M| | unitar de |contabila| de
|___________|
| |inventariate| | | |inregistrare | |inventar| |
|
|c| | | | | in | | | A | B
|
|r| | | | |contabilitate| | |
|(cod)|
|t| | | | | | | | |
|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|0| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
| |Total pagina| x | x | | x | | | |
|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
| | Comisia de inventariere | Gestionar | Gestionar*) | Contabilitate
|
|__________|_________________________|___________|_____________|_______________|
|Numele si | | | | | |
|
|prenumele | | | | | |
|
|__________|_______|________|________|___________|_____________|_______________|
|Semnatura | | | | | |
|
|__________|_______|________|________|___________|_____________|_______________|
*) Se semneaza de gestionarul primitor, in cazul predarii-primirii
gestiunii.
14-3-12/a A4 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Valoarea
B - Motivul
(verso)
_________
|Pagina
|
|
|
____________________________________________________________________|_________|
|N| Denumirea | | |Cantitatea| Pret |
Valoarea|Valoarea|Deprecierea|
|r| bunurilor |Cod|U/M| | unitar de |contabila| de
|___________|
| |inventariate| | | |inregistrare | |inventar| |
|
|c| | | | | in | | | A | B
|
|r| | | | |contabilitate| | |
|(cod)|
|t| | | | | | | | |
|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|0| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
| |Total pagina| x | x | | x | | | |
|
|_|____________|___|___|__________|_____________|_________|________|_____|_____|
| | Comisia de inventariere | Gestionar | Gestionar*) | Contabilitate
|
|__________|_________________________|___________|_____________|_______________|
|Numele si | | | | | |
|
|prenumele | | | | | |
|
|__________|_______|________|________|___________|_____________|_______________|
|Semnatura | | | | | |
|
|__________|_______|________|________|___________|_____________|_______________|
*) Se semneaza de gestionarul primitor, in cazul predarii-primirii
gestiunii.
GRUPA a IV-a
MIJLOACE BANESTI SI DECONTARI
CHITANTA PENTRU OPERATII IN VALUTA (Cod 14-4-1/a)
Format A6, tiparit pe o singura fata, in carnete a 100 de file.
1. Serveste ca:
- document justificativ pentru depunerea unei sume in valuta, in numerar,
la casieria unitatii;
- document justificativ de inregistrare in registrul de casa (in valuta) si
in contabilitate.
2. Se intocmeste la unitatile care efectueaza operatii in devize, in doua
exemplare, pentru fiecare suma incasata in valuta, de casierul unitatii si se
semneaza de acesta pentru primirea sumei in valuta.
3. Circula la depunator (exemplarul 1, cu stampila unitatii). Exemplarul 2
ramane in carnet, fiind folosit ca document de verificare a operatiilor
inregistrate in registrul de casa (in valuta).
4. Se arhiveaza la compartimentul financiar-contabil, dupa utilizarea
completa a carnetului (exemplarul 2).
_____________________________________________________________________________
| Unitatea ...................... |
| Cod fiscal .................... |
| Nr. ord. registrul com/an ..... |
| Localitatea ............. |
| Judetul .............. |
| |
| CHITANTA PENTRU OPERATII IN VALUTA Nr. ......... |
| Data .............. |
| Am primit de la ........................................................... |
| urmatoarele sume in valuta, reprezentand: ................................. |
| ........................................................................... |
|_____________________________________________________________________________|
| Felul valutei | Suma in valuta | | |
| |__________________________| Curs | Suma in lei |
| | in cifre | in litere | | |
|_______________|____________|_____________|________________|_________________|
|_______________|____________|_____________|________________|_________________|
|_______________|____________|_____________|________________|_________________|
|_______________|____________|_____________|________________|_________________|
|_______________|____________|_____________|________________|_________________|
|_______________|____________|_____________|________________|_________________|
| Total | x | x | x | |
|_______________|____________|_____________|________________|_________________|
| Casier, |
|_____________________________________________________________________________|
14-4-1/a A6
PROCES-VERBAL DE PLATI (Cod 14-4-3A)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document justificativ pentru sumele predate de casierul unitatii
mandatarului platitor, in vederea efectuarii platilor;
- document justificativ al sumelor primite de mandatarul platitor;
- document justificativ de inregistrare in contabilitate a salariilor si
altor drepturi neachitate.
2. Se intocmeste intr-un exemplar si se retine in casieria unitatii ori de
cate ori se fac plati prin casierii platitori, astfel:
- fata formularului se completeaza de casierul unitatii, care semneaza de
predarea sumelor si a actelor de plata, si de casierul platitor pentru primirea
acestora. Documentul se retine in casieria unitatii pentru justificarea
salariilor, ajutoarelor din fondurile de asigurari sociale, premiilor si altor
drepturi asimilate acestora, ridicate de la banca si predate casierilor
platitori pana la termenul legal de efectuare a platii sumelor respective.
Sumele predate casierilor platitori nu se inregistreaza la plati in registrul
de casa, acestea figurand in soldul casei de la data inmanarii sumelor pana la
data cand casierii platitori justifica sumele primite la casieria unitatii;
- verso formularului se completeaza de casierul platitor la restituirea
sumelor neachitate, impreuna cu actele de plati, se semneaza de acesta si se
verifica de casier.
In situatia in care spatiul este insuficient se intocmeste o lista (anexa)
suplimentara care trebuie sa contina toate informatiile cerute de document.
3. Circula la compartimentul financiar-contabil ca anexa la exemplarul 2 al
registrului de casa.
4. Se arhiveaza la compartimentul financiar-contabil.
_____________________________________________________________________________
| ............ |
| (Unitatea) |
| |
| PROCES-VERBAL DE PLATI |
| |
| Intocmit azi ........................................................... |
| Subsemnatii: casier ....................................................... |
| Mandatar platitor ......................................................... |
| Primul am predat, iar secundul am primit suma de ...................... lei |
| (.......................................................) |
| (in litere) |
| reprezentand actele de plati specificate mai jos, pentru sectia, atelierul, |
| serviciul etc. |
| 1) ...................................... lei |
| 2) ...................................... lei |
| 3) ...................................... lei |
| 4) ...................................... lei |
| 5) ...................................... lei |
| TOTAL ...................... lei |
| |
| Decontarea se va face la data de .......................................... |
| |
| Casier, Mandatar platitor, |
| ................................................................. |
| |
| Azi ............... am restituit la casierie actele de plati mentionate mai |
| sus impreuna cu suma de ............... lei |
| (.........................) ramasa neachitata conform listei nominale |
| (in litere) |
| de pe verso formularului. |
| |
| Mandatar platitor, Casier, |
| |
|_____________________________________________________________________________|
14-4-3A A5 t2
(verso)
__________________________________ ____________________
| | | Data |
| Unitatea .................. | |____________________|
| ................................ | | Ziua | Luna | Anul |
| ................................ | |______|______|______|
| | | | | |
|__________________________________| |______|______|______|
____________________________________________________________________________
| Nr. | | Marca | |
| crt. | Numele si prenumele | sau nr. matricol | Suma |
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
|______|_________________________________|__________________|________________|
| TOTAL | |
|___________________________________________________________|________________|
MANDATAR PLATITOR
DISPOZITIE DE PLATA-INCASARE CATRE CASIERIE (Cod 14-4-4)
DISPOZITIE DE PLATA-INCASARE CATRE CASIERIE (colectiva - Cod 14-4-4/a)
Format A6 si A5, tiparite pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- dispozitie pentru casierie, in vederea achitarii in numerar a unor sume, potrivit
dispozitiilor legale, inclusiv a avansurilor aprobate pentru cheltuieli de
deplasare, precum si a diferentei de incasat de catre titularul de avans in
cazul justificarii unor sume mai mari decat avansul primit, procurare de
materiale etc.;
- dispozitie pentru casierie, in vederea incasarii in numerar a unor sume,
potrivit dispozitiilor legale;
- document justificativ de inregistrare in registrul de casa si in
contabilitate, in cazul platilor in numerar efectuate fara alt document
justificativ.
2. Se intocmeste intr-un exemplar de compartimentul financiar-contabil:
- in cazul utilizarii ca dispozitie de plata - cand nu exista alte
documente prin care se dispune plata (exemplu: stat de salarii sau lista de
avans chenzinal etc.);
- in cazul utilizarii ca dispozitie de plata a avansurilor pentru
cheltuielile de deplasare, procurare de materiale etc.;
- in cazul utilizarii ca dispozitie de incasare, cand nu exista alte
documente prin care se dispune incasarea (avize de plata, somatii de plata
etc.).
Se semneaza de intocmire la compartimentul financiar-contabil.
3. Circula:
- la persoana autorizata sa exercite controlul financiar preventiv, pentru
viza in cazurile prevazute de lege;
- la persoanele autorizate sa aprobe plata sumelor respective (in cazul
platilor);
- la casierie, pentru efectuarea operatiei de incasare sau plata, dupa caz,
si se semneaza de casier; in cazul platilor se semneaza si de persoana care a
primit suma. Cand este utilizata ca dispozitie de incasare, pentru sumele
incasate, casierul trebuie sa emita "Chitanta" (cod 14-4-1).
- la compartimentul financiar-contabil, anexa la registrul de casa, pentru
efectuarea inregistrarilor in contabilitatea sintetica si analitica.
4. Se arhiveaza la compartimentul financiar-contabil, anexa la registrul de
casa.
Unitatea .........................
..................................
____________________________________________________________________________
| DISPOZITIE DE*) ......................................... CATRE CASIERIE |
| nr. ............... din .................. |
| Numele si prenumele ...................................................... |
| Functia (calitatea) ...................................................... |
| Suma .................... lei ............................................ |
| (in cifre) (in litere) |
| Scopul incasarii - platii ................................................ |
| .......................................................................... |
|____________________________________________________________________________|
| | | Viza de control | Compartiment |
| |Conducatorul unitatii| financiar-preventiv | financiar-contabil |
| Semnatura |_____________________|_____________________|____________________|
| | | | |
| | | | |
| | | | |
| | | | |
| | | | |
|___________|_____________________|_____________________|____________________|
*) Se va inscrie "INCASARE" sau "PLATA", dupa
caz 14-4-4 A6 t2
(verso)
____________________________________________________________________________
| | DATE SUPLIMENTARE PRIVIND BENEFICIARUL SUMEI: |
| Se completeaza | |
| numai pentru | Actul de identitate .............. Seria ..... nr. ...... |
| plati | Am primit suma de .............................. lei |
| | (in cifre) |
| | Data ......................... |
| | Semnatura .................... |
|________________|___________________________________________________________|
| CASIER |
| |
| Platit/incasat suma de ............................... lei |
| (in cifre) |
| |
| Data ......................... |
| |
| Semnatura .................... |
|____________________________________________________________________________|
Unitatea .........................
..................................
____________________________________________________________________________
| DISPOZITIE DE*) .................... CATRE CASIERIE nr. ..... din ........ |
| Scopul incasarii/platii .................................................. |
|____________________________________________________________________________|
| Numele si| Functia | Actul de | SUMA | |
| prenumele| (calitatea) |identitate|____________________________| Semnatura |
| | | seria, | Reprezentand | | de |
| | | nr.)*) |___________________| Totala | primire |
| | | | | | | | | |
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
|__________|_____________|__________|____|____|____|____|________|___________|
*) Se va scrie "INCASARE" sau "PLATA", dupa caz
14-4-4/a A5 t2
*) Se va completa numai pentru plati
(verso)
____________________________________________________________________________
| Numele si | Functia | Actul de | SUMA | |
| prenumele | (calitatea) |identitate|___________________|Semnatura|
| | |(seria, |Reprezentand| | de |
| | | nr.)*) |____________|Totala| primire |
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
|__________________|________________|__________|___|__|__|__|______|_________|
| |Conducatorul| Viza de |Compartiment| | | | | | | |
| S | unitatii | control | financiar- |TOTAL| | | | | | |
| e | |financiar-| contabil | | | | | | | |
| m | |preventiv | | | | | | | | |
| n |____________|__________|____________|_____|___|__|__|__|______| |
| a | | | | | CASIER Platit/incasat |
| t | | | | | suma totala de ........ lei |
| u | | | | | |
| r | | | | | Data ....... Semnatura .... |
| a | | | | | |
|___|____________|__________|____________|_____|_____________________________|
IMPUTERNICIRE (Cod 14-4-5)
Format X6, tiparit pe o singura fata, in blocuri a 100 de file.
1. Serveste ca document de imputernicire in vederea incasarii unor drepturi
banesti de la casierul unitatii cand titularul nu se poate prezenta pentru
aceasta, iar persoana imputernicita este un membru al familiei titularului sau
o persoana incadrata in munca la aceeasi unitate cu titularul drepturilor
banesti.
2. Se intocmeste intr-un exemplar, de catre titularul drepturilor ce
urmeaza a fi incasate de la casier si se semneaza de acesta, precum si de
persoana imputernicita.
Se aproba de catre conducatorul compartimentului financiar-contabil dupa
analiza situatiei existente.
3. Circula:
- la seful ierarhic al titularului drepturilor banesti pentru aprobare,
numai in cadrul ridicarii de sume reprezentand salarii, ajutoare din fondurile
de asigurari sociale, premii si alte drepturi asimilate acestora;
- la casierul unitatii cu ocazia platii drepturilor cuvenite catre persoana
imputernicita si se anexeaza la documentul de plata a drepturilor respective.
4. Se arhiveaza la compartimentul financiar-contabil, anexa la documentul
de plata a drepturilor banesti.
____________________________________________________________________________
| Se aproba, |
| ................ |
| |
| IMPUTERNICIRE |
| |
| Subsemnatul ........................................................... |
| in calitate de*) ..................................... deleg prin prezenta |
| pe dl. (d-na) ............................................................ |
| in calitate de ............................... care se legitimeaza cu B.I. |
| seria ............... nr. ................................................ |
| pentru a-mi ridica drepturile de*) ...................................... |
| .......................................................................... |
| Data ............................. |
| Semnatura persoanei Semnatura emitentului, |
| imputernicite, |
| ................... ......................... |
| ___________________ |
| *) Se va trece calitatea emitentului imputernicirii (functia, autor, |
| colaborator etc.). |
| *) Se va trece natura sumei care urmeaza a fi incasata (chenzina I, |
| a II-a, drepturi de delegare, detasare, autor etc.) |
|____________________________________________________________________________|
14-4-5 X6
BORDEROUL DOCUMENTELOR ACHITATE CU CECURI DE DECONTARE (Cod 14-4-6)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document justificativ (impreuna cu documentele anexe) a sumelor achitate
cu cecuri de decontare;
- document de predare la compartimentul financiar-contabil a documentelor
in baza carora s-au emis cecuri.
2. Se intocmeste intr-un exemplar, zilnic sau la alte perioade stabilite de
conducatorul compartimentului financiar-contabil, de catre gestionarul
carnetului de cecuri, pe masura utilizarii filelor din carnet.
Borderoul se intocmeste separat pe feluri de cecuri.
In cazul in care pentru un cec se anexeaza mai multe documente, acestea se
trec pe randuri distincte, urmand ca in dreptul ultimului document sa se
completeze celelalte coloane ale formularului.
3. Circula:
- la compartimentul aprovizionarii sau alt compartiment desemnat, pentru
confirmarea legalitatii, necesitatii, oportunitatii si economicitatii
operatiei;
- la persoana autorizata sa execute controlul financiar-preventiv, pentru
acordarea vizei respective;
- la compartimentul financiar-contabil, impreuna cu documentele anexate,
semnandu-se de verificare.
4. Se arhiveaza la compartimentul financiar-contabil.
_____________________________________________________________________________
| ............ |
| (Unitatea) |
| |
| BORDEROUL DOCUMENTELOR ACHITATE CU CECURI |
| DE DECONTARE |
| prezentate de ................. la data de ..... |
|_____________________________________________________________________________|
|Nr. | Documentul | Documentul de | Beneficiarul | Seria si | Suma |
|crt.|______________| receptie | sumei | numarul | achitata |
| |Fel|Numar|Data| (Nr. si data) | | cecului | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| De reportat: | | |
|____________________________________________________|__________|_____________|
14-4-6 A5 t2
(verso)
_____________________________________________________________________________
|Nr. | Documentul | Documentul de | Beneficiarul | Seria si | Suma |
|crt.|______________| receptie | sumei | numarul | achitata |
| |Fel|Numar|Data| (Nr. si data) | | cecului | |
|____|___|_____|____|_______________|________________|__________|_____________|
| Reportat | | |
|____________________________________________________|__________|_____________|
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| |___|_____|____|_______________|________________| | |
|____|___|_____|____|_______________|________________|__________|_____________|
| Anexez un numar de .......... acte justificative | TOTAL | |
| Gestionar carnet C.E.C., |__________|_____________|
| Verificat, |
|_____________________________________________________________________________|
REGISTRU DE CASA (Cod 14-4-7A si 14-4-7bA)
Format A4, tiparit pe o singura fata, in carnete a 100 de file.
1. Serveste ca:
- document de inregistrare operativa a incasarilor si platilor in numerar,
efectuate prin casieria unitatii pe baza actelor justificative;
- document de stabilire la sfarsitul fiecarei zile a soldului de casa;
- document de inregistrare zilnica in contabilitate a operatiilor de casa.
2. Se intocmeste in doua exemplare, zilnic, de casierul unitatii sau de
alta persoana imputernicita, pe baza actelor justificative de incasari si
plati. In cazul in care o suma platita se refera la doua sau trei conturi
corespondente, in registrul de casa se trece distinct fiecare operatie in
parte. Se semneaza de catre casier pentru confirmarea inregistrarii operatiilor
efectuate si de catre persoana din compartimentul financiar-contabil desemnata
pentru primirea exemplarului 2 si a actelor justificative anexate.
Se completeaza zilnic, in ordinea efectuarii operatiilor fara a lasa spatii
libere. La sfarsitul zilei, randurile neutilizate din formularul cod 14-4-7A se
bareaza. Utilizarea formularului se face cu respectarea prevederilor
Regulamentului operatiilor de casa.
Soldul de casa al zilei precedente se reporteaza pe primul rand al
registrului de casa pentru ziua in curs.
Se inregistreaza toate incasarile, dupa care acestea se totalizeaza
(inclusiv soldul de casa reportat al zilei precedente), se inregistreaza apoi
toate platile, iar totalul acestora se scade din sumele rezultate din insumarea
incasarilor, pentru a se stabili soldul de casa al zilei respective.
3. Circula la compartimentul financiar-contabil pentru verificarea
exactitatii sumelor inscrise si respectarea dispozitiilor legale privitoare la
efectuarea operatiilor de casa (exemplarul 2).
Exemplarul 1 ramane in carnet.
4. Se arhiveaza:
- la casierie (exemplarul 1);
- la compartimentul financiar-contabil (exemplarul 2).
__________________________
................ | Data | Contul |
(Unitatea) |______________| casa |
REGISTRU DE CASA |Ziua|Luna|Anul| |
|____|____|____|___________|
_____________________________________________|____|____|____|___________|
| Nr. | Nr. act | Nr. | Explicatii | Incasari | Plati | Simbol cont |
| crt. | casa | anexa | | | | corespondent |
|______|_________|_______|____________|__________|_______|_______________|
| Report/Sold ziua precedenta | | | |
|_____________________________________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
|______|_________|_______|____________|__________|_______|_______________|
| De reportat pagina/TOTAL | | | X |
|_____________________________________|__________|_______|_______________|
| CASIER, COMPARTIMENT FINANCIAR-CONTABIL |
|________________________________________________________________________|
14-4-7A A4
__________
................ | Contul |
(Unitatea) | casa |
REGISTRU DE CASA |__________|
| |
_____________________________________________________________|__________|
|Nr. | Data |Nr. act| Nr. |Explicatii|Incasari|Plati|Simbol cont |
|crt.|______________| casa |anexa| | | |corespondent|
| |Ziua|Luna|Anul| | | | | | |
|____|____|____|____|_______|_____|__________|________|_____|____________|
| Report/Sold ziua precedenta | | | |
|____________________________________________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
|____|____|____|____|_______|_____|__________|________|_____|____________|
| De reportat pagina/TOTAL | | | X |
|____________________________________________|________|_____|____________|
| CASIER, COMPARTIMENT FINANCIAR-CONTABIL |
|________________________________________________________________________|
14-4-7bA A4
REGISTRU DE CASA (in valuta - Cod 14-4-7/aA si 14-4-7/cA)
Format A4, tiparit pe o singura fata, in carnete a 100 de file.
1. Serveste ca:
- document de inregistrare operativa a incasarilor si platilor in valuta
(numerar sau cecuri de calatorie), pe baza actelor justificative anexate;
- document de stabilire, la sfarsitul fiecarei zile, a soldului de casa;
- document de inregistrare zilnica in contabilitate a operatiilor de casa
in valuta.
2. Se intocmeste in doua exemplare, zilnic, de catre casierul unitatii, pe
baza actelor justificative de incasari si plati in valuta. In cazul in care o
suma platita se refera la doua sau trei conturi corespondente, in registrul de
casa (in valuta) se trece distinct fiecare operatie in parte. Se semneaza de
catre casier pentru confirmarea inregistrarii operatiilor efectuate si de catre
persoana din compartimentul financiar-contabil desemnata pentru primirea
exemplarului 2 si a actelor justificative anexate.
Formularul se completeaza astfel:
In antetul coloanelor se inscrie fiecare fel de valuta care se incaseaza
sau se plateste. In coloanele formularului se inregistreaza sumele in valuta,
iar in ultima coloana echivalentul acestora in lei, la cursul de referinta din
data efectuarii operatiilor din documentele in care s-au consemnat acestea.
Valutele care apar in doua sau mai multe cursuri se trec in coloane
diferite.
Pentru cecuri de calatorie se deschid coloane separate.
Se completeaza zilnic in ordinea efectuarii operatiilor fara a lasa spatii
libere. La sfarsitul zilei, randurile neutilizate din formularul cod 14-4-7/aA
se bareaza. Utilizarea formularului se face cu respectarea prevederilor
Regulamentului operatiilor de casa.
Soldul de casa al zilei precedente se reporteaza pe primul rand al
registrului de casa pentru ziua in curs.
Se inregistreaza toate incasarile, dupa care acestea se totalizeaza
(inclusiv soldul din casa reportat al zilei precedente); se inregistreaza apoi
toate platile, iar totalul acestora se scade din sumele rezultate din insumarea
incasarilor, pentru a se stabili soldul de casa al zilei respective.
In cazul in care numarul valutelor efective si al cecurilor de calatorie
incasate in cursul unei zile depaseste numarul coloanelor existente pe o fila,
pentru ziua respectiva se completeaza atatea file cate sunt necesare.
3. Circula la compartimentul financiar-contabil pentru verificarea
exactitatii sumelor inscrise si respectarea dispozitiilor legale privitoare la
efectuarea operatiilor de casa in valuta (exemplarul 2).
Exemplarul 1 ramane in carnet.
4. Se arhiveaza:
- la casierie (exemplarul 1);
- la compartimentul financiar-contabil (exemplarul 2).
______________________________________________________________________________
| ................ | Data |
Contul|
| (Unitatea) |______________| Casa
|
| REGISTRU DE CASA (in valuta) |Ziua|Luna|Anul|
|
|
|____|____|____|_______|
| | | | |
|
|_______________________________________________________|____|____|____|_______|
|Nr. |Nr. | Nr. |Explicatii |Simbol cont | INCASARI | PLATI |
|
|crt.|act |anexa| |corespondent|__________________|__________| c/val
|
| |casa| | | | Felul |$|DM| | | |$|DM| | | |in lei
|
| | | | | |valutei| | | | | | | | | | |
|
| | | | | |_______|_|__|_|_|_|_|__|_|_|_|_______|
| | | | | |Cursul | | | | | | | | | | | x
|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
| | | |Report/Sold| | | | | | | | | | | | |
|
| | | | ziua | | | | | | | | | | | | |
|
| | | |precedenta | | | | | | | | | | | | |
|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
| | | |De reportat| | | | | | | | | | | | |
|
| | | |pag./Total | | | | | | | | | | | | |
|
|____|____|_____|___________|____________|_______|_|__|_|_|_|_|__|_|_|_|_______|
| CASIER, Compartiment financiar-contabil,
|
|______________________________________________________________________________|
14-4-7/aA A4
Semnificatia coloanei din tabelul de mai jos este urmatoarea:
A - Simbol cont corespondent
______________________________________________________________________________
| ................
|Contul|
| (Unitatea) | Casa |
| REGISTRU DE CASA (in valuta)
|______|
| |
|
|_______________________________________________________________________|______|
|N | DATA |Nr. | Nr. | |A| INCASARI | PLATI |
|
|r.|______________|act |anexe| |
|________________|____________|c./val|
| |Ziua|Luna|Anul|casa| | | | Felul |$|DM| | | |$|DM| | | |in
lei|
|c | | | | | |Explicatii| |valutei| | | | | | | | | | |
|
|r | | | | | | |
|_______|_|__|_|_|_|_|__|_|_|_|______|
|t.| | | | | | | |Cursul | | | | | | | | | | | x
|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
| | | | | | |Report/ | | | | | | | | | | | | |
|
| | | | | | |Sold ziua | | | | | | | | | | | | |
|
| | | | | | |precedenta| | | | | | | | | | | | |
|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
| | | | | | |De | | | | | | | | | | | | |
|
| | | | | | |reportat | | | | | | | | | | | | | x
|
| | | | | | |pag./Total| | | | | | | | | | | | |
|
|__|____|____|____|____|_____|__________|_|_______|_|__|_|_|_|_|__|_|_|_|______|
| Casier, Compartiment financiar-contabil,
|
|______________________________________________________________________________|
14-4-7/cA A4
BON DE VANZARE (Cod 14-4-12)
Format A6, tiparit pe o singura fata, in carnete a 150 de file.
1. Serveste ca:
- document pentru incasarea numerarului;
- document pe baza caruia se elibereaza marfa clientului dupa ce in
prealabil valoarea acestuia a fost achitata la casa;
- document care sta la baza completarii Borderoului bonurilor de vanzare.
2. Se intocmeste in trei exemplare de catre vanzator.
3. Circula:
- exemplarul 1 - la cumparator o data cu marfa;
- exemplarul 2 - la casa pentru achitarea sumei;
- exemplarul 3 - ramane in carnet.
4. Se arhiveaza la compartimentul financiar contabil.
Unitatea ........................
Cod fiscal ......................
Nr. ord. registrul com/an .......
Localitatea .....................
Judetul .........................
BON DE VANZARE
___________________________________________________________
| Sectia | Casa | Data |
|__________________|____________|___________________________|
| Denumirea marfii | Cantitatea | Pret unitar | Valoare |
| | | (inclusiv | - lei - |
| | | T.V.A.) | |
|__________________|____________|_____________|_____________|
|__________________|____________|_____________|_____________|
|__________________|____________|_____________|_____________|
|__________________|____________|_____________|_____________|
|__________________|____________|_____________|_____________|
| TOTAL, | |
| din care: TVA |----------|
|________________________________________________|__________|
14-4-12 A6
BORDEROU DE ACHIZITIE (Cod 14-4-13, 14-4-13/a, 14-4-13/b)
Format A4 sau A5, tiparit pe o singura fata, in carnete a 100 de file.
1. Serveste ca:
- document de inregistrare in gestiune a produselor cumparate;
- document justificativ de inregistrare in contabilitate a valorii
produselor cumparate;
- document pentru justificarea sumelor primite ca avans (spre decontare)
pentru achizitii sau pentru decontarea sumelor platite pentru achizitii.
2. Se intocmeste in doua exemplare de catre delegatul insarcinat sa
aprovizioneze unitatea cu produse de pe piata taraneasca, de la producatorii
individuali sau de la alte persoane fizice, in momentul achizitiei.
Se semneaza de delegatul care face achizitiile respective si de gestionarul
care primeste marfa.
3. Circula:
- la gestiune, pentru semnarea de primire a produselor si intocmirea Notei
de receptie si constatare de diferente (ambele exemplare);
- la compartimentul financiar-contabil (exemplarul 1);
- ramane in carnet (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- ramane in carnet (exemplarul 2).
Unitatea ........................
Cod fiscal ......................
Nr. ord. registrul com/an .......
Localitatea .....................
Judetul .........................
BORDEROU DE ACHIZITIE
nr. ........... data ..............
__________________________________________________________
| | | | | Pret unitar | Valoare |
| Produsul | Cod | U/M | Cantitate | achizitii |achizitii|
|__________|_____|_____|___________|_____________|_________|
|__________|_____|_____|___________|_____________|_________|
|__________|_____|_____|___________|_____________|_________|
|__________|_____|_____|___________|_____________|_________|
|__________|_____|_____|___________|_____________|_________|
| TOTAL | x | x | | x | |
|__________|_____|_____|___________|_____________|_________|
14-4-13 A5
Semnatura achizitorului, Semnatura gestionarului,
Unitatea ........................
Cod fiscal ......................
Nr. ord. registrul com/an .......
Localitatea .....................
Judetul .........................
BORDEROU DE ACHIZITIE
nr. ........... data ..............
(alimentatia publica)
____________________________________________________________________________
| | | | |Pret unitar | Valoarea | Pret |Valoarea| |
|Produsul|Cod|U/M|Cantitate|de achizitie|achizitiei|unitar | alim. |Mentiuni|
| | | | | | | alim. |publica | |
| | | | | | |publica| | |
|________|___|___|_________|____________|__________|_______|________|________|
|________|___|___|_________|____________|__________|_______|________|________|
| TOTAL | x | x | | x | | x | | x |
|________|___|___|_________|____________|__________|_______|________|________|
14-4-13/a A5
Semnatura achizitorului, Semnatura gestionarului,
Unitatea ........................
Cod fiscal ......................
Nr. ord. registrul com./an ......
Localitatea .....................
Judetul .........................
BORDEROU DE ACHIZITIE
nr. ........... data ..............
(de la producatori individuali)
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Cantitate
B - Pret unitar
C - Valoare
D - Avans
E - Suma platita
F - Semnatura de primire a sumei
______________________________________________________________________________
|CONTRACT| Producatorii | Buletin de | | | | | | |
|
| | | identitate |Denumirea | | | | | |
|
|________|____________________|_____________|produselor| A | B | C | D | E | F
|
|Nr.|Data|Numele si|Domiciliul|seria|numarul| | | | | | |
|
| | |prenumele| | | | | | | | | |
|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10| 11| 12|
13|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
|___|____|_________|__________|_____|_______|__________|___|___|___|___|___|___|
14-4-13/b A4
Semnatura achizitorului, Semnatura gestionarului,
DECONT PENTRU OPERATII IN PARTICIPATIE (cod 14-4-14)
Format A4, tiparit pe ambele fete, in carnete de 100 de file.
Se utilizeaza in toate ramurile de activitate in care se efectueaza
operatii in participatie.
1. Serveste ca document pe baza caruia se deconteaza cheltuielile si
veniturile realizate din operatii in participatie, precum si sumele virate
intre coparticipanti.
2. Se intocmeste de unitatea care tine contabilitatea asocierilor in
participatie, lunar, in doua exemplare, pe fiecare coparticipant cu veniturile
si cheltuielile ce revin acestuia, pentru inregistrarea in contabilitatea
proprie, potrivit cotelor prevazute in contractele de asociere incheiate.
Cheltuielile si veniturile vor fi grupate pe conturi din clasele 600 - 687,
respectiv 701 - 787, potrivit planului de conturi general elaborat de
Ministerul Finantelor.
In decont se inscriu si alte transferuri, reprezentand valoarea mijloacelor
banesti, a profitului realizat, amortizarea mijloacelor fixe si alte sume
rezultate din operatiile in participatie.
3. Circula:
- exemplarul 1 - la societatea care primeste decontul;
- exemplarul 2 - ramane la societatea care tine contabilitatea operatiilor
in participatie si care intocmeste decontul.
4. Se arhiveaza la compartimentul financiar-contabil.
Unitatea emitenta Unitatea destinatara
.................................... ....................................
(den., forma juridica) (den. forma juridica)
Cod fiscal ......................... Cod fiscal .........................
Nr. ord. registrul com./an ......... Nr. ord. registrul com./an .........
Localitatea ........................ Localitatea ........................
Judetul ............................ Judetul ............................
DECONT PENTRU OPERATII IN PARTICIPATIE
nr. .............. data ............
_____________________________________________________________________________
| | Simbol cont | Denumire cont creditor pentru |Valoarea transmisa|
|Nr. |____________________|cheltuielile si sumele transmise| conform contract |
|crt.| Debitor | Creditor | Denumire cont debitor pentru | asociere in |
| | | | veniturile si sumele primite | participatie |
|____|_________|__________|________________________________|__________________|
| 0 | 1 | 2 | 3 | 4 |
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
|____|_________|__________|________________________________|__________________|
14-4-14 A4
Conducatorul unitatii, Conducatorul compartimentului
L.S. financiar-contabil,
GRUPA a V-a
SALARII SI ALTE DREPTURI DE PERSONAL
STAT DE SALARII (Cod 14-5-1 si Cod 14-5-1/a)
STAT DE SALARII (fara elementele componente ale salariului total - Cod
14-5-1/b, Cod 14-5-1/c, Cod 14-5-1/k si Cod 14-5-1/l)
Format 1/3 X, 1/6 X, A3 si 1/6 A, tiparite pe o singura fata, in blocuri a
100 de file.
1. Serveste ca:
- document pentru calculul drepturilor banesti cuvenite salariatilor,
precum si al contributiei privind protectia sociala si al altor datorii;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste in doua exemplare, lunar, pe sectii, ateliere, servicii
etc., de compartimentul care are aceasta atributie, pe baza documentelor de
evidenta a muncii si a timpului lucrat efectiv, a documentelor de centralizare
a salariilor individuale pentru muncitorii salarizati in acord etc. (in cazul
statelor de salarii cod 14-5-1 si cod 14-5-1/a), pe baza fiselor de evidenta a
salariului, a evidentei si a documentelor privind retinerile legale, a listelor
de avans chenzinal, concediilor de odihna, certificatelor medicale (in cazul
statului de salarii cod 14-5-1/b si cod 14-5-1/c) si se semneaza pentru
confirmarea exactitatii calculelor de catre persoana care determina salariul
cuvenit si intocmeste statul de salarii.
Coloanele libere din partea de retineri a statelor de salarii urmeaza a fi
completate cu alte feluri de retineri legale decat cele nominalizate in
formular, ca, de exemplu: "Depuneri CEC" pentru retinerile pe baza de
consimtamant conform dispozitiilor legale.
Pentru centralizarea la nivelul unitatii a salariilor si a elementelor
componente ale acestora, inclusiv a retinerilor, se utilizeaza aceleasi
formulare de state de salarii.
Platile facute in cursul lunii, cum sunt: avansul chenzinal, lichidarile,
indemnizatiile de concediu etc. se includ in statele de salarii, pentru a
cuprinde astfel intreaga suma a salariilor calculate si toate retinerile legale
din perioada de decontare respectiva.
Unitatile pot sa-si stabileasca, daca necesitatile interne o cer, o alta
macheta a formularului, dar care sa contina informatiile necesare unui eventual
control.
3. Circula:
- la persoanele autorizate sa exercite controlul financiar preventiv si sa
aprobe plata (exemplarul 1);
- la casieria unitatii pentru efectuarea platii sumelor cuvenite
(exemplarul 1);
- la compartimentul financiar-contabil, ca anexa la exemplarul 2 al
registrului de casa, pentru inregistrarea in contabilitate (exemplarul 1
impreuna cu exemplarul 1 al borderoului de salarii neridicate);
- la compartimentul care a intocmit statele de salarii (exemplarul 2
impreuna cu exemplarul 2 al borderoului de salarii neridicate si "Drepturi
banesti - Chenzina a II-a (extras)", cod 14-5-1/i, care va servi la
acordarea vizei atunci cand se solicita plata salariilor neridicate).
4. Se arhiveaza:
- la compartimentul financiar-contabil, separat de celelalte acte
justificative de plati (exemplarul 1);
- la compartimentul care a intocmit statele de salarii (exemplarul 2).
...............
(Unitatea)
STAT DE SALARII
............... pe luna ............ anul ......
(sectia,
serviciul etc.)
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - de incadrare
B - Efectiv in acord
C - Dupa norma
D - Ore regie sau zile lucrate
E - Suplimentare
F - De noapte
G - Ore suplimentare
H - Ore de noapte
I - Vechime neintrerupta
J - Conditii deosebite
______________________________________________________________________________
|Nr. | NUMELE | Marca |Salariul|Vechime| | Timp | din | Timp
nelucrat:
|crt.| SI |(functia)|de baza | in | | lucrat | care: |(ore sau
zile):
| |PRENUMELE|sau numar|(pe ora,| munca | |(ore sau | |
:
| | |matricol | zi, | % | | zile) | |
:
| | | | luna) | | | | |
:
| | | |________| |
|_________|________|______________:
| | | | A | | | | B | C| D| E| | F|Intreruperi|
:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7 | 8| 9|10|11|12| 13
|14:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
______________________________________________________________________________
:Salariul| CALCULUL SUMELOR
|
:de baza
|_____________________________________________________________________|
: pentru | Ore | Ore | | | SPORURI |Indemnizatie|Intreruperi| Adaos
|
: timpul |dupa | regie | | |______________|de concediu | | pentru
|
:efectiv |norma| sau | | | | | | | | |
|depasirea|
: lucrat | | zile | | | | | | | | | |sarcini-
|
:in regim| |lucrate| | | | G| H| I| J| | | lor
|
: normal | | | | | | | | | | | |
|
:de lucru| | | | | | | | | | | |
|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
: 15 | 16 | 17 |18|19|20|21|22|23|24| 25 | 26 | 27
|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
K - Restituiri din diminuari
L - Retineri in contul sarcinilor
M - Definitive
N - Recuperabile
O - Indemnizatie pentru primele 10 zile de boala
P - Indemnizatie din asigurari sociale
R - Sume pentru calc. pensiei suplimentare
S - Total drepturi salariale
S - Alte drepturi impozabile
T - din care contrib. pentru asig. sociale de sanatate
T - Contrib. pentru asig. sociale de sanatate retinuta din venituri
U - Indemnizatie concediu odihna, lichidari
V - Avans
X - Chirii
Y - Imputatii
Z - Popriri
W - Rate
(continuare)
______________________________________________________________________________
| | Alte | Total | | | | | | Sume deductibile pentru
:
|_______________|castiguri |salariu| | | | | | calculul impozitului
:
| | |Diminuari|in bani si| | | | | |
|____________________________:
| | |_________|in natura | | O| P| R| S| S|Contrib.|Ajutor | Alte sume
:
| K| L| M | N | | | | | | | | la |somaj
|deductibile:
| | | | | | | | | | | | pensia | |
:
| | | | | | | | | | | | suplim.| |
:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|28|29| 30 | 31 | 32 | 33 |34|35|36|37|38| 39 | 40 | 41
:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
______________________________________________________________________________
: Baza de | Impozit | |Salariul| Retineri |Total| Nr.
|
:impozitare|_________| | net |________________________________| de |
crt.|
: |Total| T | T | | U | V | | X | Y | Z | W | | |plata|
|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
: 42 | 43 | 44| 45| 46 | 47| 48|49| 50| 51| 52| 53|54|55| 56 | 57
|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
:__________|_____|___|___|________|___|___|__|___|___|___|___|__|__|_____|_____|
14-5-1 1/3X
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
...............
(Unitatea)
STAT DE SALARII
............... pe luna ............ anul ......
(sectia,
serviciul etc.)
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - de incadrare
B - Efectiv in acord
C - Dupa norma
D - Ore regie sau zile lucrate
E - Suplimentare
F - De noapte
G - Ore suplimentare
H - Ore de noapte
I - Vechime neintrerupta
J - Conditii deosebite
______________________________________________________________________________
|Nr. | NUMELE | Marca |Salariul|Vechime| | Timp | din | Timp
nelucrat:
|crt.| SI |(functia)|de baza | in | | lucrat | care: |(ore sau
zile):
| |PRENUMELE|sau numar|(pe ora,| munca | |(ore sau | |
:
| | |matricol | zi, | % | | zile) | | :
| | | | luna) | | | | |
:
| | | |________| |
|_________|________|______________:
| | | | A | | | | B | C| D| E| | F|Intreruperi|
:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7 | 8| 9|10|11|12| 13
|14:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
|____|_________|_________|____|___|_______|__|___|__|__|__|__|__|___________|__:
______________________________________________________________________________
:Salariul| CALCULUL SUMELOR
|
:de baza |_____________________________________________________________________|
: pentru | Ore | Ore | | | SPORURI |Indemnizatie|Intreruperi| Adaos
|
: timpul |dupa | regie | | |______________|de concediu | | pentru
|
:efectiv |norma| sau | | | | | | | | |
|depasirea|
: lucrat | | zile | | | | | | | | | |sarcini-
|
:in regim| |lucrate| | | | G| H| I| J| | | lor
|
: normal | | | | | | | | | | | |
|
:de lucru| | | | | | | | | | | |
|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
: 15 | 16 | 17 |18|19|20|21|22|23|24| 25 | 26 | 27
|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
:________|_____|_______|__|__|__|__|__|__|__|____________|___________|_________|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
K - Restituiri din diminuari
L - Retineri in contul sarcinilor
M - Definitive
N - Recuperabile
O - Indemnizatie pentru primele 10 zile de boala
P - Indemnizatie din asigurari sociale de stat
R - Sume pentru calc. pensiei suplimentare
S - Total drepturi
S - Alte drepturi impozabile
T - din care contrib. pentru asig. sociale de sanatate
T - Indemnizatie concediu odihna, lichidari
U - Avans
V - Chirii
X - Imputatii
Y - Popriri
Z - Rate
W - Alte castiguri in bani si in natura
(continuare)
______________________________________________________________________________
| | Alte | Total | | | | | | Sume deductibile pentru
:
|_______________|castiguri |salariu| | | | | | calculul impozitului
:
| | |Diminuari|in bani si| | | | | |
|____________________________:
| | |_________|in natura | | O| P| R| S| S|Contrib.|Ajutor | Alte sume
:
| K| L| M | N | | | | | | | | la |somaj
|deductibile:
| | | | | | | | | | | | pensia | |
:
| | | | | | | | | | | | suplim.| |
:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|28|29| 30 | 31 | 32 | 33 |34|35|36|37|38| 39 | 40 | 41
:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
|__|__|____|____|__________|_______|__|__|__|__|__|________|_______|___________:
______________________________________________________________________________
: Baza de | Impozit|Contrib.|Salariul| ALTE RETINERI |Total|Nr.
|
:impozitare|________| pentru | net |_____________________________| de
|crt.|
: |Total| | asig. | | | | | | | | | | | |plata|
|
: | | |sociale | | | | | | | | | | | | |
|
: | | | de | | | | | | | | | | | | |
|
: | | T|sanatate| | T| U| | V| X| Y| Z| W| | | |
|
: | | |retinuta| | | | | | | | | | | | |
|
: | | | din | | | | | | | | | | | | |
|
: | | |venituri| | | | | | | | | | | | |
|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
: 42 | 43 |44| 45 | 46 |47|48|49|50|51|52|53|54|55|56| 57 | 58
|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
:__________|_____|__|________|________|__|__|__|__|__|__|__|__|__|__|_____|____|
14-5-1/a 1/6X
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Indemnizatie pentru primele 10 zile de boala
B - Indemnizatie din asigurari sociale de stat
C - Contrib. la pensia suplimentara
D - din care contrib. la asig. sociale de sanatate
E - Indemnizatie concediu odihna, lichidari
F - Imputatii
G - Alte castiguri in bani si in natura
______________________________________________________________________________
| ...............
|
| (Unitatea) |
| STAT DE SALARII
|
| ............... pe luna ............ anul ......
|
| (sectia, |
| serviciul etc.)
|
|
|
|______________________________________________________________________________|
|Nr. | NUMELE | Marca | Total | | | Total | Alte | Sume deductibile
:
|crt.| SI |(functia)|salariu| | |drepturi| drepturi | pentru calculul
:
| |PRENUMELE|sau numar| | | | |impozabile| impozitului
:
| | |matricol | | | | |
|_____________________:
| | | | |A|B| | |C |Ajutor| Alte
:
| | | | | | | | | |somaj | sume
:
| | | | | | | | | |
|deductibile:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
| 0 | 1 | 2 | 3 |4|5| 6 | 7 | 8| 9 | 10
:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
______________________________________________________________________________
: Baza de | Impozit|Contrib.|Salariul| ALTE RETINERI
|Total|
:impozitare|________|la asig.| net |__________________________________| de
|
: |Total| |sociale | | |Avans|Chirii| |Popriri|Rate|
|plata|
: | | | de | | | | | | | | |
|
: | | |sanatate| | | | | | | | |
|
: | |D |retinuta| |E | | |F | | |G |
|
: | | | din | | | | | | | | |
|
: | | |venituri| | | | | | | | |
|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
: 11 | 12 |13| 14 | 15 |16| 17 | 18 |19| 20 | 21 |22| 23
|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
14-5-1/b A3
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Indemnizatie pentru primele 10 zile de boala
B - Indemnizatie din asigurari sociale de stat
C - Contrib. la pensia suplim.
D - din care contrib. pentru asig. sociale de sanatate
E - Indemnizatie concediu de odihna, lichidari
F - Imputatii
G - Alte castiguri in bani si in natura
______________________________________________________________________________
| ...............
|
| (Unitatea)
|
| STAT DE SALARII
|
| ............... pe luna ............ anul ......
|
| (sectia,
|
| serviciul etc.)
|
| |
|______________________________________________________________________________|
|Nr. | NUMELE | Marca | Total | | | Total | Alte | Sume deductibile
:
|crt.| SI |(functia)|salariu| | |drepturi| drepturi | pentru calculul
:
| |PRENUMELE|sau numar| | | | |impozabile| impozitului
:
| | |matricol | | | | |
|_____________________:
| | | | |A|B| | | C|Ajutor| Alte
:
| | | | | | | | | |somaj | sume
:
| | | | | | | | | |
|deductibile:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
| 0 | 1 | 2 | 3 |4|5| 6 | 7 | 8| 9 | 10
:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
|____|_________|_________|_______|_|_|________|__________|__|______|___________:
______________________________________________________________________________
: Baza de | Impozit|Contrib.|Salariul| ALTE RETINERI
|Total|
:impozitare|________| pentru | net |__________________________________| de
|
: |Total| | asig. | | |Avans|Chirii| |Popriri|Rate|
|plata|
: | | |sociale | | | | | | | | |
|
: | | | de | | | | | | | | |
|
: | |D |sanatate| |E | | |F | | |G |
|
: | | |retinuta| | | | | | | | |
|
: | | | din | | | | | | | | |
|
: | | |venituri| | | | | | | | |
|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
: 11 | 12 |13| 14 | 15 |16| 17 | 18 |19| 20 | 21 |22| 23
|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
:__________|_____|__|________|________|__|_____|______|__|_______|____|__|_____|
14-5-1/c 1/6 A1
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
______________________________________________________________________________
| ..............
|
| (Unitatea)
|
| |
| STAT DE SALARII
|
| pe luna ............ anul ......
|
| ........................ |
| (sectia, serviciul etc.)
|
|______________________________________________________________________________|
|Nr. | NUMELE |Salariu | Alte | Total | Alte |Sume deductibile
pentru:
|crt.| SI |de baza |drepturi |drepturi | drepturi | calculul impozitului
:
| |PRENUMELE|
|salariale|salariale|impozabile|_______________________:
| | (marca) | | | | |Contrib.|Ajutor| Alte
:
| | | | | | | la |somaj | sume
:
| | | | | | | pensia | |deduc-
:
| | | | | | |suplim. | |tibile
:
|____|_________|________|_________|_________|__________|________|______|_______:
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
|____|_________|________|_________|_________|__________|________|______|_______:
______________________________________________________________________________
: Baza de | Impozit |Contrib. pentru |Salariul|Avans| Alte |Total
de|
:impozitare |________________| asig. sociale | net | |retineri| plata
|
: |Total| din care | de sanatate | | | |
|
: | | contrib. | retinuta din | | | |
|
: | | pentru | venituri | | | |
|
: | | asig. | | | | |
|
: | |sociale de| | | | |
|
: | | sanatate | | | | | |
:___________|_____|__________|________________|________|_____|________|________|
: 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16
|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
:___________|_____|__________|________________|________|_____|________|________|
14-5-1/k A4
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
______________________________________________________________________________
| ..............
|
| (Unitatea)
|
| |
| STAT DE SALARII
|
| pe luna ............ anul ......
|
| ........................ |
| (sectia, serviciul etc.)
|
|______________________________________________________________________________|
| Nr. | NUMELE | Salariu | Alte | Sume deductibile pentru
:
| crt. | SI | de baza | drepturi | calculul impozitului
:
| | PRENUMELE |
|impozabile|______________________________________:
| | (marca) | | | Contrib. | Ajutor | Alte sume
:
| | | | | la pensia | somaj | deductibile
:
| | | | | suplim. | |
:
|______|___________|_________|__________|____________|_________|_______________:
| 1 | 2 | 3 | 4 | 5 | 6 | 7
:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
|______|___________|_________|__________|____________|_________|_______________:
______________________________________________________________________________
: Baza de | Impozit | Contrib. pentru | Salariul | Avans | Total
de|
: impozitare |__________________| asig. sociale | net | | plata
|
: | Total | din care | de sanatate | | |
|
: | | contrib. | retinuta din | | |
|
: | | pentru | venituri | | |
|
: | | asig. | | | | |
: | |sociale de| | | |
|
: | | sanatate | | | |
|
:____________|_______|__________|_________________|__________|_______|_________|
: 8 | 9 | 10 | 11 | 12 | 13 | 14
|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
:____________|_______|__________|_________________|__________|_______|_________|
14-5-1/l A4
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
LISTA DE AVANS CHENZINAL (Cod 14-5-1/d si Cod 14-5-1/e)
Format A4 si A5, tiparite pe o singura fata, in blocuri a 100 de file.
1. Serveste ca:
- document pentru calculul drepturilor banesti cuvenite salariatilor ca
avansuri chenzinale;
- document pentru retinerea prin statele de salarii a avansurilor
chenzinale platite;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste lunar, de compartimentul care are aceasta atributie, pe
baza documentelor de evidenta a muncii, a timpului lucrat efectiv, a
certificatelor medicale prezentate si se semneaza pentru confirmarea
exactitatii calculelor de persoana care a calculat avansurile chenzinale si a
intocmit lista.
3. Circula:
- la persoanele autorizate sa exercite controlul financiar preventiv si sa
aprobe plata (exemplarul 1);
- la casieria unitatii impreuna cu "Drepturi banesti - Chenzina I
(extras)", cod 14-5-1/h, pentru efectuarea platii avansurilor cuvenite
(exemplarul 1);
- la compartimentul financiar-contabil, ca anexa la exemplarul 2 al
registrului de casa, pentru inregistrare in contabilitate (exemplarul 1);
- la compartimentul care a intocmit lista de avans pentru a servi la
intocmirea statelor de salarii la sfarsitul lunii (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil, ca anexa la exemplarul 2 al registrului
de casa (exemplarul 1);
- la compartimentul care a intocmit lista de avans (exemplarul 2).
........................
(Unitatea)
........................
(sectia, serviciul etc.)
LISTA DE AVANS CHENZINAL
pe luna ............ anul ........
____________________________________________________________________
| Nr. | Numele si | Marca | Salariul | Timp efectiv | Avans de |
| crt. | prenumele | | de baza |___________________| plata |
| | | | pe luna | Lucrat | Concediu | |
| | | | | | medical | |
|______|___________|_______|__________|________|__________|__________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 |
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
14-5-1/d A4
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
........................
(Unitatea)
........................
(sectia, serviciul etc.)
LISTA DE AVANS CHENZINAL
pe luna ............ anul ........
____________________________________________________________________
| Nr. | Numele si | Marca | Salariul | Timp efectiv | Avans de |
| crt. | prenumele | | de baza |___________________| plata |
| | | | pe luna | Lucrat | Concediu | |
| | | | | | medical | |
|______|___________|_______|__________|________|__________|__________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 |
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
|______|___________|_______|__________|________|__________|__________|
14-5-1/e A5
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
LISTA DE INDEMNIZATII PENTRU CONCEDIUL DE ODIHNA (Cod 14-5-1/f)
Format X4, tiparit pe o singura fata, in blocuri a 100 de file.
1. Serveste ca:
- document pentru stabilirea drepturilor privind indemnizatiile cuvenite
salariatilor pe timpul efectuarii concediului de odihna;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste in doua exemplare, pe masura plecarii personalului in
concediu de odihna, de compartimentul care are aceasta atributie, pe baza
datelor din fisa de evidenta a salariilor, si se semneaza pentru confirmarea
realitatii datelor si exactitatii calculelor de persoana care a calculat
indemnizatiile si a intocmit lista.
3. Circula:
- la persoanele autorizate sa exercite controlul financiar preventiv si sa
aprobe plata (exemplarul 1);
- la casieria unitatii impreuna cu "Drepturi banesti - Chenzina a II-a
(extras)", cod 14-5-1/i, pentru efectuarea platii (exemplarul 1);
- la compartimentul financiar-contabil, ca anexa la exemplarul 2 al
registrului de casa, pentru inregistrare in contabilitate (exemplarul 1);
- la compartimentul care a intocmit lista de avans pentru a servi la
intocmirea statelor de salarii la sfarsitul lunii (exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la compartimentul care a intocmit lista (exemplarul 2).
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Lucrate
B - Concediu
______________________________________________________________________________
| ...............
|
| (Unitatea) |
| LISTA DE INDEMNIZATII PENTRU CONCEDIUL DE ODIHNA
|
| ............... pe luna ............ anul ......
|
| (sectia, |
| serviciul etc.)
|
|
|
|______________________________________________________________________________|
|Nr. | NUMELE | Marca |Salariul|Castig|Ore | Sume cuvenite pentru
:
|crt.| SI |(functia)|de baza |mediu |sau |
:
| |PRENUMELE|sau numar| (pe ora|zilnic|zile|
:
| | |matricol | sau zi)|
|____|________________________________:
| | | | | | | |Ore sau|Indemniz.| Spor | Zile
:
| | | | | | | | zile |conducere|vechime|
conc.:
| | | | | |A |B|lucrate| |
|odihna:
| | | | | | | | | | |
:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
| 0 | 1 | 2 | 3 | 4 | 5|6| 7 | 8 | 9 | 10
:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
|____|_________|_________|________|______|__|_|_______|_________|_______|______:
______________________________________________________________________________
: Alte | Total | Sume deductibile pentru | Baza de | Impozit
:
:castiguri|drepturi| calculul impozitului |impozitare|
:
: in bani | |___________________________|
|____________________:
: si in | |Contrib.|Ajutor| Alte sume | | Total | din care
:
: natura | | la |somaj |deductibile| | | contrib.
:
: | | pensia | | | | |pentru
asig.:
: | | suplim.| | | | | sociale de
:
: | | | | | | | sanatate
:
:_________|________|________|______|___________|__________|_______|____________:
: 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18
:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
:_________|________|________|______|___________|__________|_______|____________:
______________________________________________________________________________
:Contrib.|Salariul| ALTE RETINERI | Total
|
: pentru | net |____________________________________________________| de
|
: asig. | |Indemnizatie|Avans|Chirii|Imputatii|Popriri|Rate| | plata
|
:sociale | | concediu | | | | | | |
|
: de | | odihna, | | | | | | |
|
:sanatate| | lichidari | | | | | | |
|
:retinuta| | | | | | | | |
|
: din | | | | | | | | |
|
:venituri| | | | | | | | |
|
:________|________|____________|_____|______|_________|_______|____|___|_______|
: 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27| 28
|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
:________|________|____________|_____|______|_________|_______|____|___|_______|
14-5-1/f X4
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
DESFASURATORUL INDEMNIZATIILOR PLATITE IN CONTUL ASIGURARILOR SOCIALE DE
STAT (Cod 14-5-1/g)
Format A4, tiparit pe o singura fata, in blocuri a 100 de file.
1. Serveste ca document de centralizare a zilelor lucratoare de concediu
medical, a cazurilor pentru proteze, decese si schimbarea locului de munca,
precum si a indemnizatiilor platite in contul asigurarilor sociale de stat.
2. Se intocmeste intr-un exemplar de compartimentul financiar-contabil, la
sfarsitul fiecarei luni, pe baza certificatelor medicale si a statelor de
salarii.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul financiar-contabil, anexat la dispozitia
de plata privind asigurarile sociale.
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Ingrijirea copilului
B - Proteze
C - Ajutoare de deces
Z - Zile
L - Lei
______________________________________________________________________________
| ...............
|
| (Unitatea) DESFASURATORUL INDEMNIZATIILOR PLATITE
|
| IN CONTUL ASIGURARILOR SOCIALE DE STAT
|
| ............... pe luna ............ anul ......
|
| (sectia, |
| serviciul etc.)
|
|______________________________________________________________________________|
| BOALA | Accidente | Prevenirea |Sarcina| | |
|
| | de munca | imbolnavirilor | si | | |
|
| | si boli |___________________|lehuzie| A | B | C
|
| |profesionale|Program |Schimbarea| | | |
|
| | | redus |locului de| | | |
|
| | | | munca | | | |
|
|_________________|____________|________|__________|_______|_______|_____|_____|
|Nr.| Z|L|Nr.| Z|L| Nr.| Z | L |Nr.| Z|L|Nr.| Z| L
|Nr.|Z|L|Nr.|Z|L|Nr.|L|Nr.|L|
| *)| | | *)| | | *)| | | *)| | | *)| | | *)| | | *)| | | *)| | *)|
|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
|___|__|_|___|__|_|____|___|___|___|__|_|___|__|___|___|_|_|___|_|_|___|_|___|_|
14-5-1/g A4
*) de marca (matricol), nr. paginii si randul din statul de salarii
Intocmit, Verificat,
DREPTURI BANESTI - CHENZINA I (extras)
DREPTURI BANESTI - CHENZINA a II-a (extras)
(Cod 14-5-1/h si Cod 14-5-1/i)
Format A7 si A6, tiparite pe o singura fata, in blocuri a 100 de file.
1. Serveste ca:
- document pentru plata drepturilor banesti cuvenite salariatilor.
2. Se intocmeste in doua exemplare, de compartimentul care are atributia de
calcul al drepturilor banesti ale salariatilor, el insotind orice plata a
acestora, si se semneaza pentru exactitatea sumelor de persoana care a calculat
drepturile banesti.
Datele de identificare a salariatului sunt prezentate in antetul
formularului, prin informatiile furnizate de rubrica "Numar", acesta
fiind format din doua grupe de cifre, din care prima reprezinta numarul curent
al lunii si anul pentru care se face plata, iar a doua grupa reprezinta marca
salariatului si este urmata de numele si prenumele acestuia.
Exemplu:
01915342, unde:
- 01 reprezinta luna ianuarie
- 91 reprezinta anul 1991
- 5342 reprezinta marca salariatului
Formularele poarta semnatura persoanelor autorizate sa verifice concordanta
deplina dintre acestea si documentele ce au stat la baza intocmirii lor.
Ambele exemplare ale extrasului impreuna cu drepturile banesti se introduc
in plicul care se inmaneaza salariatului, acesta verifica concordanta sumei
primite cu rubrica "Total de plata", semneaza exemplarul 1 si il
restituie casierului platitor.
Formularul "Drepturi banesti - Chenzina I (extras)", cod 14-5-1/h
se utilizeaza la acordarea avansului, premiilor, concediilor de odihna sau a
altor plati, in cursul lunii, iar formularul "Drepturi banesti - Chenzina
a II-a (extras)", cod 14-5-1/i pentru plata chenzinei a II-a.
In cazul cand plata salariilor s-a efectuat de casierul unitatii, iar
salariile nu au fost achitate, in rubrica "Primit suma din drepturi
banesti - Chenzina a II-a (extras)", cod 14-5-1/i se mentioneaza
"depus cu chitanta nr. .......", intocmindu-se un borderou cu
salariile neridicate, in doua exemplare, care cuprinde datele de identificare a
persoanei si suma pe care nu a ridicat-o.
3. Circula:
- la casieria unitatii sau casierii platitori pentru efectuarea platii
drepturilor banesti ale salariatilor;
- la compartimentul financiar-contabil, ca anexa la exemplarul 1 al
documentelor care servesc la stabilirea drepturilor cuvenite salariatilor (stat
de salarii, lista de avans chenzinal, lista de indemnizatii pentru concediul de
odihna etc.).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la salariat (exemplarul 2).
DREPTURI BANESTI - CHENZINA I (EXTRAS)
NUMAR |_|_|_|_|_|_|_|_|_| (LLAA MARCA)
NUMELE SI PRENUMELE ............................
____________________________________________________________
| Specificatie, drepturi/obligatii | SUMA |
|______________________________________________|_____________|
| 1. Avans | |
|______________________________________________|_____________|
| 2. Premii | |
|______________________________________________|_____________|
| 3. Concedii | |
|______________________________________________|_____________|
| 4. Alte drepturi | |
|______________________________________________|_____________|
| 5. Total de plata | |
|______________________________________________|_____________|
14-5-1/h A7
Intocmit, Verificat,
Primit suma ...........
DREPTURI BANESTI - CHENZINA a II-a (EXTRAS)
NUMAR |_|_|_|_|_|_|_|_|_| (LLAA MARCA)
NUMELE SI PRENUMELE ............................
____________________________________________________________
| Specificatie, drepturi/obligatii | SUMA |
|______________________________________________|_____________|
| 1. Salariu in regie | |
|______________________________________________|_____________|
| 2. Salariu in acord | |
|______________________________________________|_____________|
| 3. Sporuri | |
|______________________________________________|_____________|
| 4. Premii | |
|______________________________________________|_____________|
| 5. Compensatii | |
|______________________________________________|_____________|
| 6. Alte castiguri in bani si in natura | |
|______________________________________________|_____________|
| 7. Total drepturi | |
|______________________________________________|_____________|
| 8. Contributie pensie suplimentara | |
|______________________________________________|_____________|
| 9. Contributie ajutor somaj | |
|______________________________________________|_____________|
| | Total, din care: | |
| 10. Impozit pe salariu |_____________________|_____________|
| | contrib. la asig. | |
| | sociale de sanatate | |
|________________________|_____________________|_____________|
| 11. Contributie la asig. sociale de sanatate | |
| retinuta din venituri | |
|______________________________________________|_____________|
| 12. Venit impozabil | |
|______________________________________________|_____________|
| 13. Alte retineri (chirie, popriri) | |
|______________________________________________|_____________|
| 14. Avans chenzina I | |
|______________________________________________|_____________|
| 15. Rest de plata chenzina a II-a | |
|______________________________________________|_____________|
| 16. Alte drepturi neimpozabile | |
|______________________________________________|_____________|
| 17. Total de plata | |
|______________________________________________|_____________|
14-5-1/i A6
Intocmit, Verificat,
Primit suma ...........
STAT DE SALARII PENTRU COLABORATORI (Cod 14-5-1/j)
Format A4, tiparit pe o singura fata, in blocuri a 50, 100 de file.
1. Serveste ca:
- document pentru calculul drepturilor banesti cuvenite colaboratorilor,
precum si al impozitului aferent;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste in 2 exemplare, lunar, pe baza conventiei civile de
prestari de servicii si se semneaza pentru confirmarea exactitatii drepturilor
banesti de catre persoana care intocmeste documentul.
Platile facute in cursul lunii sub forma de avans se includ in statul de
salarii pentru colaboratori, in vederea cuprinderii intregii sume cuvenite si
pentru calculul impozitului aferent.
Unitatile pot sa-si stabileasca, daca necesitatile o cer, o alta macheta a
formularului, dar care sa contina informatiile necesare unui eventual control.
3. Circula:
- la persoanele autorizate sa exercite controlul financiar preventiv si sa
aprobe plata (exemplarul 1);
- la casieria unitatii pentru efectuarea platii drepturilor cuvenite
(exemplarul 1);
- la compartimentul financiar-contabil, ca anexa la exemplarul 2 al
registrului de casa pentru inregistrarea in contabilitate (exemplarul 1
impreuna cu exemplarul 1 al borderoului de salarii neridicate);
- la compartimentul care a intocmit statul de salarii pentru colaboratori
(exemplarul 2 impreuna cu exemplarul 2 al borderoului de salarii neridicate,
care va servi la acordarea vizei atunci cand se solicita plata drepturilor
neridicate).
4. Se arhiveaza:
- la compartimentul financiar-contabil, separat de celelalte acte
justificative de plati si se pastreaza permanent in arhiva unitatii (exemplarul
1);
- la compartimentul care a intocmit statul de salarii pentru colaboratori
(exemplarul 2).
................
(Unitatea)
STAT DE SALARII PENTRU COLABORATORI
pe luna ................ anul .......
______________________________________________________________________________
|Nr. |Numele si| Drepturi de | Impozit |Contributia|Total|Avans|Rest
|
|crt.|prenumele| colaborare | | pentru | de | | de
|
| | |_________________|_______________| asig. |plata|
|plata|
| | | in | in |total|Total|din care |sociale de | | |
|
| | |bani|natura| | |contrib. | sanatate | | |
|
| | | | | | |pt. asig.| retinuta | | |
|
| | | | | | | sociale | din | | |
|
| | | | | | | de | venituri | | |
|
| | | | | | |sanatate | | | |
|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
|____|_________|____|______|_____|_____|_________|___________|_____|_____|_____|
14-5-1/j A4
Conducatorul unitatii, Conducatorul compartimentului Intocmit,
financiar-contabil,
FISA DE EVIDENTA A SALARIILOR (Cod 14-5-2 si Cod 14-5-2/a)
Format A5 si X4, tiparite pe ambele fete, in foi volante, pe carton.
Formularul cod 14-5-2
1. Serveste ca:
- document pentru evidenta timpului lucrat efectiv si a salariilor in
vederea calcularii indemnizatiilor pentru concediul de odihna;
- document de evidenta a sumelor care se retin esalonat (rate, chirii,
popriri etc.).
Formularul se foloseste corelat cu statul de salarii cod 14-5-1 si cod
14-5-1/a.
2. Se intocmeste intr-un exemplar, lunar, de compartimentul care are
atributii de calcul si stabilire a drepturilor de salarii, pe baza statelor de
salarii.
Coloanele de retineri ale formularului se completeaza cu sumele a caror
retinere urmeaza a se face esalonat pe luni, pe baza contractelor sau altor
documente legale.
In cazul in care intr-o luna suma efectiv retinuta nu corespunde cu aceea
inscrisa in formular, suma efectiv retinuta se inscrie in aceeasi rubrica,
alaturi sau sub suma trecuta pe baza contractului sau altui document legal.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul unde se intocmeste.
Formularul cod 14-5-2/a
1. Serveste ca:
- document pentru evidenta timpului lucrat efectiv si a timpului nelucrat;
- document pentru stabilirea drepturilor privind salariile, indemnizatiile
de conducere, indemnizatiile pentru concediul de odihna, sporurile si premiile;
- document in care se stabilesc diminuarile din salarii si retinerile
efective, ca urmare a nerealizarii indicatorilor care conditioneaza plata
salariilor;
- document in care se consemneaza sumele restituite ca urmare a recuperarii
nerealizarii indicatorilor care conditioneaza plata salariilor;
- document de evidenta a sumelor care se retin din salarii potrivit
dispozitiilor legale (rate, chirii, popriri etc.);
- document care sta la baza completarii statului de salarii cod 14-5-1/b si
14-5-1/c.
2. Se intocmeste intr-un exemplar, lunar, de compartimentul care are
atributii de calcul si stabilire a drepturilor de salarii pe baza documentelor
de evidenta a muncii si a timpului lucrat efectiv, a documentelor de
centralizare a salariilor individuale etc.
Coloanele de retineri ale formularului se completeaza cu sumele a caror
retinere urmeaza a se face esalonat pe luni, pe baza contractelor sau altor
documente legale.
In cazul in care suma efectiv retinuta nu corespunde cu aceea inscrisa in
formular, suma efectiv retinuta se inscrie in aceeasi rubrica, alaturi sau sub
suma trecuta pe baza contractului sau altui document legal.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la compartimentul unde se intocmeste.
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Imputatii
______________________________________________________________________________
| ........................ FISA DE EVIDENTA
|
| (Unitatea) A SALARIILOR
|
| ........................
|
| (sectia, serviciul etc.)
|
| NUMELE .............................. PRENUMELE ............................
|
| MARCA ............... MESERIA (functia) ....................................
|
| DATA INCADRARII, ANUL .......... LUNA ................... ZIUA .............
|
| VECHIME IN MUNCA LA DATA INCADRARII .............. ANI SI ............. LUNI
|
| INTRERUPT VECHIMEA PANA LA ................................................
|
| VECHIME IN ACEEASI UNITATE .................................................
|
|______________________________________________________________________________|
| SALARII | | |
|
|___________________|___________________|___________________|__________________|
| CATEGORIA/CLASA | | |
|
|___________________|___________________|___________________|__________________|
| TREAPTA/GRADATIA | | |
|
|___________________|___________________|___________________|__________________|
| DATA ACORDARII | | |
|
|___________________|___________________|___________________|__________________|
| CONTRIBUTIE FIXA ........... CONTRIBUTIE PENSIE SUPLIMENTARA ............
|
| AJUTOR SOMAJ ...............................................................
|
| SPOR VECHIME ..........% .......... LEI ..........% ....... LEI ............
|
| CONCEDIU ODIHNA ANUL ......... ZILE ........., ANUL ......... ZILE .........
|
|______________________________________________________________________________|
| Luna| Anul | RETINERI
|
|
|____________________|___________________________________________________|
| | Zile | Sume | Contributii |Avans|Indemniz.|Chirii| |Popriri| |
|
| | (ore) | | | |concediu | | | | |
|
| |_________|__________|_____________ | | odihna, | |A| | |
|
| |Efectiv| | Total | |Ajutor|Pensie | |lichidari| | | | |
|
| |platit | |drepturi| |somaj |suplim.| | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| I | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| II | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| III | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| IV | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| V | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VI | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VII | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VIII| | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| IX | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| X | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| XI | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| XII | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
|TOTAL| | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
14-5-2 A5 t2
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Imputatii
(verso)
______________________________________________________________________________
| Luna| Anul | Retineri
|
|
|____________________|___________________________________________________|
| | Zile | Sume | Contributii |Avans|Indemniz.|Chirii| |Popriri| |
|
| | (ore) | | | |concediu | | | | |
|
| |_________|__________|_____________ | | odihna, | |A| | |
|
| |Efectiv| | Total | |Ajutor|Pensie | |lichidari| | | | |
|
| |platit | |drepturi| |somaj |suplim.| | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| I | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| II | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| III | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| IV | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| V | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VI | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VII | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VIII| | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| IX | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| X | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| XI | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| XII | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
|TOTAL| | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| Luna| Anul | Retineri
|
|
|____________________|___________________________________________________|
| | Zile | Sume | Contributii |Avans|Indemniz.|Chirii| |Popriri| |
|
| | (ore) | | | |concediu | | | | |
|
| |_________|__________|_____________ | | odihna, | |A| | |
|
| |Efectiv| | Total | |Ajutor|Pensie | |lichidari| | | | |
|
| |platit | |drepturi| |somaj |suplim.| | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| I | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| II | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| III | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| IV | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| V | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VI | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VII | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| VIII| | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| IX | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| X | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| XI | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
| XII | | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
|TOTAL| | | | | | | | | | | | |
|
|_____|_______|_|________|_|______|_______|_____|_________|______|_|_______|_|_|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Suplimentar
B - Intreruperi
C - Definitive
D - Recuperabile
______________________________________________________________________________
|............... FISA DE EVIDENTA A SALARIILOR |Salariul | | | |
|
| (Unitatea) cu elementele componente ale | de baza | | | |
|
|............... salariului total | |____|_____|____|
|
| (sectia, __________________ |Categ./ | | | |
|
|serviciul etc.) |Marca ............| |clasa |____|_____|____|
|
|Numele ................... |Meseria (functia) | |Treapta/ | | | |
|
|Prenumele ................ |..................| |grad. |____|_____|____|
|
|Data angajarii: |Contributie pentru| |Data | | | |
|
|anul ... luna ... ziua ... |ajutor somaj .....| |acordarii|____|_____|____|
|
|Vechime in munca la data |Contributie pensie| |Spor | % lei | % lei |
|
|angajarii ... ani si |suplimentara .....| |vechime |_______|_______|
|
|.... luni | | |Concediu |Anul |Anul |
|
| Intrerupt Vechime | | |odihna |= zile |= zile |
|
| vechime neintrerupta |__________________| |_________|_______|_______|
|
| pana la in aceeasi Anul ........
|
| ........ unitate
|
| ..........
|
|______________________________________________________________________________|
| Luna | Timp lucrat | din care: | Timp nelucrat
:
|
|___________________|_____________|_________________________________:
| |Efectiv|Dupa | In | A | | De | B |Concediu|Concediu|Nemotivat
:
| | in |norma|regie| | |noapte| | odihna |medical
|__________:
| | acord | | | | | | | | |Fara
plata:
|__________|_______|_____|_____|___|__|______|____|________|________|__________:
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7 | 8 | 9 | 10 | 11
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| I
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| II
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| III
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| IV
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| V |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| VI
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | | :
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| VII |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
|
VIII|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| IX
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| X |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| XI
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| XII |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| Total |_______|_____|_____|___|__|______|____|________|________|__________:
|__________|_______|_____|_____|___|__|______|____|________|________|__________:
______________________________________________________________________________
: Salariul| Sume pentru | Diferenta| Conditii | Vechime | Indemnizatie|
:
: de baza | calculul | de | deosebite| neintrerupta| de conducere|
:
: pentru | pensiei | incadrare| de munca | | |
:
: timpul | suplimentare| | | | |
:
: efectiv| | | | | |
:
: lucrat | | | | | |
:
: in regim| | | | | |
:
: normal | | | | | |
:
: de lucru| | | | | |
:
:_________|_____________|__________|__________|_____________|_____________|____:
: 12 | 13 | 14 | 15 | 16 | 17 | 18
:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
______________________________________________________________________________
: Adaos pentru| Restituiri | Retineri in |Diminuari| |Premii | Alte
|Total|
: depasirea | din | contul |_________| |din fd.
|castiguri|drep-|
: sarcinilor | diminuari | sarcinilor | | | |salarii | in bani |turi
|
: sau |sau retineri| sau | | | |________| si in |
|
:indicatorilor|recuperabile|indicatorilor| C | D | | din | natura |
|
: stabiliti | | stabiliti | | | |profitul| |
|
: | | | | | | net | |
|
:_____________|____________|_____________|____|____|__|________|_________|_____|
: 19 | 20 | 21 | 22 | 23 |24| 25 | 26 | 27
|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
(continuare)
______________________________________________________________________________
| Lunile | I | II | III | IV | V | VI | VII | VIII | IX | X | XI | XII
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Avans | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Indemnizatii | | | | | | | | | | | |
:
| pentru | | | | | | | | | | | |
:
| concediul de | | | | | | | | | | | |
:
| odihna | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Chirii | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Imputatii | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Popriri | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
______________________________________________________________________________
: Lunile | I | II | III | IV | V | VI | VII | VIII | IX | X | XI | XII
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: Rate | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: Impozit | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
14-5-2/a X4 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Suplimentar
B - Intreruperi
C - Definitive
D - Recuperabile
(verso)
Anul ...........
______________________________________________________________________________
| Luna | Timp lucrat | din care: | Timp nelucrat
:
| |___________________|_____________|_________________________________:
| |Efectiv|Dupa | In | A | | De | B |Concediu|Concediu|Nemotivat
:
| | in |norma|regie| | |noapte| | odihna |medical
|__________:
| | acord | | | | | | | | |Fara plata:
|__________|_______|_____|_____|___|__|______|____|________|________|__________:
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7 | 8 | 9 | 10 | 11
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| I
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| II
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| III |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | | :
| |zile| | | | | | | | | |
:
| IV
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| V |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| VI
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| VII
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
|
VIII|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| IX
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| X |____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| XI
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |ore | | | | | | | | | |
:
| |zile| | | | | | | | | |
:
| XII
|____|_______|_____|_____|___|__|______|____|________|________|__________:
| |Lei | | | | | | | | | |
:
|_____|____|_______|_____|_____|___|__|______|____|________|________|__________:
| Total |_______|_____|_____|___|__|______|____|________|________|__________:
|__________|_______|_____|_____|___|__|______|____|________|________|__________:
______________________________________________________________________________
: Salariul| Sume pentru | Diferenta| Conditii | Vechime | Indemnizatie|
:
: de baza | calculul | de | deosebite| neintrerupta| de conducere|
:
: pentru | pensiei | incadrare| de munca | | |
:
: timpul | suplimentare| | | | |
:
: efectiv| | | | | |
:
: lucrat | | | | | |
:
: in regim| | | | | |
:
: normal | | | | | |
:
: de lucru| | | | | |
:
:_________|_____________|__________|__________|_____________|_____________|____:
: 12 | 13 | 14 | 15 | 16 | 17 | 18
:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
:_________|_____________|__________|__________|_____________|_____________|____:
______________________________________________________________________________
: Adaos pentru| Restituiri | Retineri in |Diminuari| | Premii | Alte
|Total|
: depasirea | din | contul |_________| |din fd.
|castiguri|drep-|
: sarcinilor | diminuari | sarcinilor | | | |salarii | in bani |turi
|
: sau |sau retineri| sau | | | |________| si in |
|
:indicatorilor|recuperabile|indicatorilor| C | D | | din | natura |
|
: stabiliti | | stabiliti | | | |profitul| |
|
: | | | | | | net | |
|
:_____________|____________|_____________|____|____|__|________|_________|_____|
: 19 | 20 | 21 | 22 | 23 |24| 25 | 26 | 27
|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
:_____________|____________|_____________|____|____|__|________|_________|_____|
(continuare)
______________________________________________________________________________
| Lunile | I | II | III | IV | V | VI | VII | VIII | IX | X | XI | XII
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Avans | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Indemnizatii | | | | | | | | | | | |
:
| pentru | | | | | | | | | | | |
:
| concediul de | | | | | | | | | | | |
:
| odihna | | | | | | | | | | | | :
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Chirii | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Imputatii | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
| Popriri | | | | | | | | | | | |
:
|________________|___|____|_____|____|___|____|_____|______|____|___|____|_____:
______________________________________________________________________________
: Lunile | I | II | III | IV | V | VI | VII | VIII | IX | X | XI | XII
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: Rate | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: Impozit | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
: | | | | | | | | | | | |
|
:________________|___|____|_____|____|___|____|_____|______|____|___|____|_____|
ORDIN DE DEPLASARE (DELEGATIE - Cod 14-5-4)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- dispozitie catre persoana delegata sa efectueze deplasarea;
- document pentru decontarea de catre titularul de avans a cheltuielilor
efectuate;
- document pentru stabilirea diferentelor de primit sau de restituit de
titularul de avans;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste intr-un exemplar, pentru fiecare deplasare de persoana
care urmeaza a efectua deplasarea, precum si pentru justificarea avansurilor
acordate in vederea procurarii de valori materiale in numerar.
3. Circula:
- la persoana imputernicita sa dispuna deplasarea, pentru semnare;
- la persoana care efectueaza deplasarea;
- la persoanele autorizate de la unitatea unde s-a efectuat deplasarea sa
confirme sosirea si plecarea persoanei delegate;
- la compartimentul financiar-contabil pentru verificarea decontului, pe
baza actelor justificative anexate la acesta de catre titular la intoarcerea
din deplasare sau cu ocazia procurarii materialelor, stabilind diferenta de
primit sau de restituit, avandu-se in vedere eventualele penalizari si semnand
pentru verificare.
In cazul in care la decontarea avansului suma cheltuielilor efectuate este
mai mare decat avansul primit, pentru diferenta de primit de titularul de avans
se intocmeste Dispozitie de plata incasare catre casierie (cod 14-4-4 sau cod
14-4-4/a, dupa caz).
In cazul in care, la decontare, sumele privind cheltuielile efective sunt
mai mici decat avansul primit, diferenta de restituit de catre titularul de
avans se depune la casierie pentru care se emite Chitanta (cod 14-4-1);
- la persoana autorizata sa exercite controlul financiar preventiv, pentru
viza;
- la conducatorul unitatii pentru aprobarea cheltuielilor efectuate.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
|
|
| ................... Depus decontul (numarul si data)
|
| (Unitatea) .....................................
|
|
|
| ORDIN DE DEPLASARE (DELEGATIE)
|
| Nr. ...................
|
|
|
| Domnul (a) .................................................................
|
| avand functia de ...........................................................
|
| este delegat pentru ........................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| la .........................................................................
|
| ............................................................................
|
| ............................................................................
|
| Durata deplasarii de la ................... la ..........................
|
| Se legitimeaza cu .......................................................
|
| Stampila unitatii si semnatura
|
|
|
|
|
| Data .................
|
|______________________________________________________________________________|
| Sosit *) ........................... | Sosit *) ............................
|
| Plecat *) .......................... | Plecat *) ...........................
|
| Cu (fara) cazare | Cu (fara) cazare
|
| Stampila unitatii | Stampila unitatii
|
| si semnatura | si semnatura
|
|______________________________________|_______________________________________|
| Sosit *) ........................... | Sosit *) ............................
|
| Plecat *) .......................... | Plecat *) ...........................
|
| Cu (fara) cazare | Cu (fara) cazare
|
| Stampila unitatii | Stampila unitatii
|
| si semnatura | si semnatura |
|______________________________________|_______________________________________|
*) Se va completa ziua, luna, anul si ora. 14-5-4 A5 t2
(verso)
______________________________________________________________________________
| Ziua si ora plecarii ............... | Avans spre decontare:
|
| Ziua si ora sosirii ................ | - Primit la plecare ............. lei
|
| Data depunerii decontului .......... | - Primit in timpul
|
| Penalizari calculate ............... | deplasarii .................... lei
|
| | TOTAL ........................... lei
|
|______________________________________|_______________________________________|
| CHELTUIELI EFECTUATE CONFORM DOCUMENTELOR ANEXATE
|
|______________________________________________________________________________|
| Felul actului si emitentul | Nr. si data actului | Suma
|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
|______________________________________|___________________________|___________|
| TOTAL CHELTUIELI | |
|__________________________________________________________________|___________|
| Diferenta de restituit s-a depus cu | primit
|
| chitanta nr. ....... din .......... | Diferenta de ----------- lei ........
|
| | restituit
|
|______________________________________|_______________________________________|
| Semnatura | Aprobat, | Control | Verificat | Sef | Titular
|
| | conducatorul |financiar- | decont | compartiment | avans
|
| | unitatii |preventiv | | |
|
|
|______________|___________|___________|______________|____________|
|___________|______________|___________|___________|______________|____________|
ORDIN DE DEPLASARE (DELEGATIE) IN STRAINATATE (transporturi internationale
- Cod 14-5-4/a)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- dispozitie catre conducatorii auto sa efectueze transporturi in
strainatate cu autovehiculele unitatii;
- document de stabilire a avansului in valuta, pentru deplasarile
conducatorilor auto care urmeaza sa efectueze transporturi in strainatate, pe
baza caruia acestia ridica avansul de la casierie;
- document pentru justificarea valutei ridicate de la casierie, in toate
punctele vamale din tara si tranzit, precum si a valutei aduse la inapoiere in
tara;
- document justificativ de inregistrare in registrul de casa (in valuta) si
in contabilitate.
2. Se intocmeste la unitatile care efectueaza transporturi in strainatate,
in doua exemplare, pentru fiecare deplasare, de catre sectorul de exploatare si
se semneaza de seful sectorului pentru confirmarea realitatii datelor si
exactitatii calculelor din ordinul de deplasare.
3. Circula:
- la conducatorul unitatii, pentru semnare (ambele exemplare);
- la persoana autorizata sa exercite controlul financiar preventiv, pentru
viza (ambele exemplare);
- la conducatorii auto care urmeaza sa efectueze deplasarea, pentru
semnare, pe ambele exemplare, de primire a avansurilor in valuta, retinand
exemplarul 1, care urmeaza sa fie atasat la Decontul de cheltuieli valutare
(transporturi internationale) (cod 14-5-5/a);
- la casierul unitatii care semneaza pentru plata sumei in valuta (ambele
exemplare) si efectueaza inregistrarea sumelor platite in registrul de casa (in
valuta).
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
|
|
| ..................
|
| (Unitatea) |
|
|
| ORDIN DE DEPLASARE (DELEGATIE) IN STRAINATATE
|
| (transporturi internationale) |
| NR. .................
|
|
|
| Titularii de avans (Numele, prenumele si functia) .......................
|
| ............................................................................
|
| se deplaseaza in ...........................................................
|
| .................................... cu autovehiculul nr. ..................
|
| marca ..................... pentru .........................................
|
| .................... conform comenzii nr. ........... emisa de .............
|
| .................... locul de incarcare ....................................
|
| locul de descarcare ............................... pleaca la ..............
|
| anul ....... se inapoiaza la terminarea cursei sau marsrutei ...............
|
|______________________________________________________________________________|
| Nr. km parcursi | Relatia | Relatia | Relatia
|
|________________________|________________|_________________|__________________|
| Km. dus-intors conform | | |
|
| marsrutei | | |
|
|________________________|________________|_________________|__________________|
| Km. pentru redirijare | | |
|
|________________________|________________|_________________|__________________|
| Total km. | | |
|
|________________________|________________|_________________|__________________|
| Avans in valuta se | Valuta | Lei | Valuta | Lei | Valuta | Lei
|
| acorda pentru | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| 1. Total 2 soferi | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| 2. Diurna de deplasare | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| - conform marsrutei | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| - pentru descarcare | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| - pentru incarcare | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| 3. Taxe drum | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| 4. Combustibil | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| 5. Autorizatii | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| 6. Alte cheltuieli | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| Total | | | | | |
|
|________________________|________|_______|_________|_______|_________|________|
| Director, Sef sector Viza control Am primit
|
| exploatare, financiar sumele in valuta
|
| preventiv, mentionata mai sus,
|
| Sofer,
|
| ...................
|
| pasaport nr.
|
| |
| Achitat
|
| Data ............................
|
| Casier .......................... |
|______________________________________________________________________________|
14-5-4/a A5 t2
(verso)
______________________________________________________________________________
|
|
| Viza vamii la iesirea din Romania |
|
|
| DECLARATIE. La inapoierea din cursa la data de .............................
|
| am adus in tara urmatoarea valuta neconsumata. |
|______________________________________________________________________________|
| Felul valutei | SUMA
|
|
|_______________________________________________|
| | in cifre | in litere
|
|______________________________|___________________|___________________________|
|______________________________|___________________|___________________________|
|______________________________|___________________|___________________________|
|______________________________|___________________|___________________________|
|______________________________|___________________|___________________________|
|______________________________|___________________|___________________________|
|
|
| Semnaturile titularilor de avans
|
| ................................
|
| ................................
|
|
|
| |
|
|
| Viza vamii la intrarea in Romania
|
| |
|
|
|
|
|______________________________________________________________________________|
DECONT DE CHELTUIELI (pentru deplasari externe - Cod 14-5-5)
Format A4, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document pentru decontarea de catre titularul de avans a cheltuielilor
efectuate (in valuta si in lei), cu ocazia deplasarii in strainatate;
- document pentru stabilirea diferentelor de primit sau de restituit de
titularul de avans;
- document justificativ de inregistrare in registrul de casa (in valuta) si
in contabilitate.
2. Se intocmeste intr-un exemplar de titularul de avans pentru cheltuielile
efectuate pe intreaga durata a deplasarii.
3. Circula:
- la persoanele autorizate sa verifice legalitatea actelor justificative de
cheltuieli, exactitatea calculelor privind sumele decontate la intoarcerea din
deplasare si calculul eventualelor penalizari de intarziere, care semneaza de
verificare;
- la persoanele autorizate sa exercite controlul financiar preventiv si sa
aprobe plata diferentei in cazul cand, la decontarea sumelor primite pentru
efectuarea deplasarii, suma cheltuielilor efective depaseste avansul primit;
- la casieria unitatii pentru plata diferentei, in care caz titularul de
avans semneaza pentru primirea diferentei respective, fara a se mai intocmi
document distinct.
In cazul cand, la decontare, sumele privind cheltuielile efective sunt mai
mici decat avansul primit, diferenta de restituit de catre titularul de avans
se depune la casierie pentru care se emite Chitanta (cod 14-4-1).
4. Se arhiveaza la compartimentul financiar-contabil.
Unitatea ........................ Nr. ......... din ............
.................................
Titularul de avans ..............
Telefon .........................
DECONT DE CHELTUIELI
(pentru deplasari externe)
______________________________________________________________________________
| I. AVANSURI IN VALUTA | Tara | Tara | Tara | Total
|
|________________________|______________|______________|______________|________|
| A. Primite de la: | Valuta | Lei | Valuta | Lei | Valuta | Lei | Lei
|
|________________________|________|_____|________|_____|________|_____|________|
| - Banca | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| - Agentie economica | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| Total | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| B. Sume depuse la: | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| - Banca | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| - Agentie economica | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| Total | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| C. Rest de justificat | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| D. Sume decontate | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| E. Diferente | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| - de restituit | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| - de primit | | | | | | |
|
|________________________|________|_____|________|_____|________|_____|________|
| | | 1 . Diferenta de |
|
| II. AVANSURI IN LEI | | restituit |
|
|
|______________|_______________________|______________|
| | | - contravaloarea |
|
| | | valutei primite si | |
| | | nedecontate |
|
|________________________|______________|_______________________|______________|
| A. Sume primite - Total| | |
|
|________________________|______________|_______________________|______________|
| - bilete calatorie | | - diferenta pana la |
|
| | | limita de recuperare |
|
| | | legal stabilita |
|
|________________________|______________|_______________________|______________|
| - surplus bagaj | | |
|
|________________________|______________|_______________________|______________|
| B. Sume decontate | | - penalitati pentru |
|
| - Total | | depunerea cu |
|
| | | intarziere a valutelor|
|
| | | neutilizate |
|
|________________________|______________|_______________________|______________|
| - bilete calatorie | | |
|
|________________________|______________|_______________________|______________|
| - surplus bagaj | | - penalitati pentru |
|
| | | depunerea cu | |
| | | intarziere a |
|
| | | decontului |
|
|________________________|______________|_______________________|______________|
| - taxa aeroport | | |
|
|________________________|______________|_______________________|______________|
| C. Sume de recuperat | | 2. Diferenta de primit|
|
|________________________|______________|_______________________|______________|
| - de la CFR conform | | - contravaloarea in |
|
| scrisorii nr. ...... | | lei a valutei depuse |
|
| | | in plus |
|
|________________________|______________|_______________________|______________|
| - de la TAROM conform | | - cheltuieli in lei |
|
| scrisorii nr. ...... | | neprimite in avans |
|
|________________________|______________|_______________________|______________|
| TITULAR | | | APROBAT DIFERENTA
|
| AVANS | Verificat | Control |______________________________________|
| (primit | decontul | financiar | |
|
| diferenta) | | preventiv | DIRECTOR | CONTABIL SEF
|
|____________|___________|______________|_______________________|______________|
|____________|___________|______________|_______________________|______________|
14-5-5 A4 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Categoria
B - Perioada
(verso)
______________________________________________________________________________
| | Data plecarii | Data plecarii |
|I. DECONTAREA| (ziua si ora) | (ziua si ora)
|
| DIURNEI
|___________________________|____________________________________|
| | Mijloc de transport | Mijloc de transport
|
| Numele si
|___________________________|____________________________________|
| prenumele | | Tara | Tara | Tara | Numar zile
|
| delegatilor |
|______________|______________|______________|_______________|
| | | Valuta | Valuta | Valuta
|Total|Transport|
| | A |______________|______________|______________| |
|
| | | | Zile|Suma| | Zile|Suma| | Zile|Suma| |
|
| | | B |_____| | B |_____| | B |_____| | |
|
| | | |barem| | |barem| | |barem| | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| | | |_____| | |_____| | |_____| | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| | | |_____| | |_____| | |_____| | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| | | |_____| | |_____| | |_____| | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| | | |_____| | |_____| | |_____| | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| | | |_____| | |_____| | |_____| | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| TOTAL I | X | X | X | | X | X | | X | X | | |
|
|_____________|___|___|_____|____|___|_____|____|___|_____|____|_____|_________|
| II. | | | | | | | | | | | | Total
|
|DECONTAREA|Numar| | Nr. |Barem| | Nr. |Barem| | Nr. |Barem| | Total
|
| CAZARII |pers.| A|nopti| |Suma|nopti| |Suma|nopti|
|Suma|_______|
| Nr. si | | | | | | | | | | | | |
|
| data | | | | | | | | | | |
|numar|x|
| actului | | | | | | | | | | | |nopti|
|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|_____|_|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|___|___|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|___|___|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|___|___|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|___|___|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|___|___|
| TOTAL II | | X| | X | | | X | | | X | | |
|
|__________|_____|__|_____|_____|____|_____|_____|____|_____|_____|____|___|___|
|III. ALTE CHELTUIELI (inclusiv diferenta de curs valutar si comision schimb)
|
|______________________________________________________________________________|
| VALUTA | VALUTA |
|______________________________________|_______________________________________|
|______________________________________|_______________________________________|
|______________________________________|_______________________________________|
|Nr. actului | Felul |Sume-devize| Nr. actului | Felul
|Sume-devize|
| | cheltuielii | | | cheltuielii |
|
|____________|_____________|___________|_____________|_____________|___________|
|____________|_____________|___________|_____________|_____________|___________|
|____________|_____________|___________|_____________|_____________|___________|
|____________|_____________|___________|_____________|_____________|___________|
|____________|_____________|___________|_____________|_____________|___________|
|____________|_____________|___________|_____________|_____________|___________|
|IV. DECONTAREA | Seria | Numar | Ruta: de la ... | Valoare lei
|
| TRANSPORTULUI | biletelor | bilete | la ............ |
|
| - felul biletelor | | | |
|
|___________________|___________|________|__________________|__________________|
|___________________|___________|________|__________________|__________________|
|___________________|___________|________|__________________|__________________|
|___________________|___________|________|__________________|__________________|
|___________________|___________|________|__________________|__________________|
|___________________|___________|________|__________________|__________________|
| | Recapitulatia | Valuta | Lei |
|
| | cheltuielilor | | |
|
| |________________|____________|_________|
|
| |________________|____________|_________|
|
| |________________|____________|_________|
|
| |________________|____________|_________|
|
|___________________|________________|____________|_________|__________________|
DECONT DE CHELTUIELI VALUTARE (transporturi internationale - Cod 14-5-5/a)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document pentru decontarea de catre titularul de avans a cheltuielilor
efectuate (in valuta si in lei), cu ocazia deplasarii in strainatate;
- document pentru stabilirea diferentei de primit sau de restituit de catre
titularul de avans;
- document de inregistrare in contabilitate.
2. Se intocmeste la unitatile care executa transporturi in strainatate,
intr-un exemplar, de catre titularul de avans, pentru cheltuielile efectuate pe
intregul parcurs, semnandu-se de titularul de avans.
3. Circula:
- la persoanele autorizate sa verifice legalitatea actelor justificative de
cheltuieli, exactitatea calculelor privind sumele decontate la intoarcerea din
strainatate si calculul eventualelor penalizari de intarziere, care semneaza de
verificare.
In cazul in care, la decontarea avansului, suma cheltuielilor efectuate
este mai mare decat avansul primit de catre titularul de avans se intocmeste
Dispozitie de plata-incasare catre casierie (cod 14-4-4 sau 14-4-4/a).
In situatia in care, la decontare, sumele privind cheltuielile efectuate
sunt mai mici decat avansul primit, diferenta de restituit de catre titularul
de avans se depune la casierie pentru care se emite Chitanta (pentru operatii
in valuta) (cod 14-4-1/a);
- la persoana autorizata sa exercite controlul financiar preventiv, pentru
viza;
- la conducatorul unitatii pentru aprobarea cheltuielilor efectuate si a
eventualei diferente de primit de catre titularul de avans.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
|
|
| ................. |
| (Unitatea)
|
|
|
| Titularii de avans .......................................................
|
| Autovehiculul nr. .................... marca .............................
|
| Cursa s-a efectuat in perioada ...........................................
|
| |
| DECONT CHELTUIELI VALUTARE
|
| (transporturi internationale)
|
| Nr. .........................
|
|
|
|______________________________________________________________________________|
| Nr. km. parcursi | Relatia | Relatia | Relatia
|
| |__________________|___________________|___________________|
|___________________|__________________|___________________|___________________|
| Km. dus-intors | | | | | |
|
| conform marsrutei | | | | | |
|
|___________________|_________|________|_________|_________|_________|_________|
| Km. pentru | | | | | |
|
| redirijare | | | | | |
|
|___________________|_________|________|_________|_________|_________|_________|
| Total km. | | | | | |
|
|___________________|_________|________|_________|_________|_________|_________|
| Avansul acordat | Valuta | Lei | Valuta | Lei | Valuta | Lei
|
|___________________|_________|________|_________|_________|_________|_________|
| - prin casierie | | | | | |
|
|___________________|_________|________|_________|_________|_________|_________|
| - imprumuturi | | | | | |
|
|___________________|_________|________|_________|_________|_________|_________|
| Total avans | | | | | |
|
|___________________|_________|________|_________|_________|_________|_________|
|______________________________________________________________________________|
| Titularii de avans | Verificat decontul | Viza de control preventiv
|
|_______________________|_________________________|____________________________|
|_______________________|_________________________|____________________________|
|_______________________|_________________________|____________________________|
| Aprobat diferenta
|
|______________________________________________________________________________|
| Director | Contabil-sef
|
|___________________________________|__________________________________________|
|___________________________________|__________________________________________|
14-5-5/a A5 t2
(verso)
______________________________________________________________________________
| Cheltuieli efectuate |
|______________________________________________________________________________|
| Felul cheltuielii si | Tara | Tara | Tara
|
| alte specificatii |__________________|_________________|__________________|
| | Valuta | Lei | Valuta | Lei | Valuta | Lei
|
|______________________|__________|_______|__________|______|_________|________|
| Diurna: | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Km | plini | | | | | |
|
|
|______________|__________|_______|__________|______|_________|________|
| | goi | | | | | |
|
|_______|______________|__________|_______|__________|______|_________|________|
| Descarcare | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Incarcare | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Stationare I | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Stationare II | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Stationare III | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| | | | | | | |
|______________________|__________|_______|__________|______|_________|________|
| | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Carburanti | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Motorina | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Ulei | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Taxe drum vama | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Taxe Fery-boat | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Penalizari Km goi | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Alte taxe | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Alte cheltuieli | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Total cheltuieli | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Imprumuturi | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Depuneri cu chitanta | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| Total justificat | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
|Diferenta| de primit | | | | | |
|
| |____________| | | | | |
|
| |de restituit| | | | | |
|
|_________|____________|__________|_______|__________|______|_________|________|
| Penalizari pentru | | | | | |
|
|nedecontarea in termen| | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
| | | | | | |
|
|______________________|__________|_______|__________|______|_________|________|
GRUPA a VI-a
CONTABILITATE GENERALA
NOTA DE DEBITARE-CREDITARE (Cod 14-6-1A)
Format X6, tiparit pe o singura fata, in blocuri a 100 de file.
1. Serveste ca:
- document de comunicare a operatiilor de decontare intervenite intre
unitati si organul ierarhic superior, unitate si subunitati care tin
contabilitate proprie si intre subunitati ale aceleiasi unitati care tin
contabilitate proprie;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste in doua exemplare, de compartimentul financiar-contabil,
pe baza actelor justificative care stau la baza operatiei.
3. Circula:
- la conducatorul compartimentului financiar-contabil sau inlocuitorul sau,
pentru semnare (ambele exemplare);
- la compartimentul financiar-contabil, pentru inregistrare (exemplarul 2);
- la unitatea sau subunitatea care participa la operatia de decontare,
pentru inregistrare (exemplarul 1).
4. Se arhiveaza la compartimentul financiar-contabil al partilor
participante la decontare (la primitor, exemplarul 1, si la emitent, exemplarul
2).
______________________________________________________________________________
|
|
| NOTA DE DEBITARE-CREDITARE
|
| _______________________________
|
| | Numar | DATA |
|
| | document |____________________|
|
| | | ZIUA | LUNA | ANUL |
|
| |__________|______|______|______|
|
|
|
|______________________________________________________________________________|
|Nr. | Emitent | Catre | Conturi | Va debitam
|
|crt. | | | debitoare | (creditam) cu
|
| |_________________|_______________________| (creditoare) | suma de lei
|
| | Data operatiilor | |
|
|_____|_________________________________________|______________|_______________|
|_____|_________________________________________|______________|_______________|
|_____|_________________________________________|______________|_______________|
|_____|_________________________________________|______________|_______________|
|_____|_________________________________________|______________|_______________|
|_____|_________________________________________|______________|_______________|
| Intocmit, Contabil sef,
|
|______________________________________________________________________________|
14-6-1A X6
NOTA DE CONTABILITATE (Cod 14-6-2A si Cod 14-6-2/aA)
Format X6 si A4, tiparite pe ambele fete, in blocuri a 100 de file.
1. Serveste ca document justificativ de inregistrare in contabilitatea
sintetica si analitica, de regula pentru operatiile care nu au la baza
documente justificative (stornari, virari etc.).
2. Se intocmeste, intr-un exemplar, de compartimentul financiar-contabil.
3. Circula:
- la persoana autorizata sa verifice si sa semneze documentul;
- la persoana care conduce Registrul - jurnal pentru inregistrare;
- la persoana care asigura contabilitatea sintetica si analitica in cadrul
compartimentului financiar-contabil.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| Unitatea | | Nr. | Data
|
| ________ | NOTA DE CONTABILITATE | document
|____________________|
| ________ | | | Ziua | Luna | Anul
|
|__________|___________________________________|__________|______|______|______|
|Nr. | Explicatii | Simbolul conturilor | Suma
|
|crt.| |____________________________| |
| | | Debitor | Creditor |
|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
| Intocmit, | Verificat, | TOTAL |
|
|_____________________|_____________________| |
|
|_____________________|_____________________|_____________|____________________|
14-6-2A X6 t2
14-6-2/aA A4 t2
(verso)
______________________________________________________________________________
|Nr. | Explicatii | Simbolul conturilor | Suma
|
|crt.| |____________________________|
|
| | | Debitor | Creditor |
|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
|____|_______________________|______________|_____________|____________________|
| Intocmit, | Verificat, | TOTAL |
|
|_____________________|_____________________| |
|
|_____________________|_____________________|_____________|____________________|
EXTRAS DE CONT (Cod 14-6-3)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste la comunicarea si solicitarea de la debitor a sumelor pretinse,
ramase neachitate, provenite din relatii economico-financiare si ca instrument
de conciliere prearbitrala.
2. Se intocmeste in trei exemplare, de compartimentul financiar-contabil al
unitatii beneficiare, pe baza datelor din contabilitatea analitica.
3. Circula:
- la conducatorul compartimentului financiar-contabil si conducatorul
unitatii emitente, pentru semnare (toate exemplarele);
- la unitatea debitoare (exemplarele 1 si 2), care restituie unitatii
emitente exemplarul 2 semnat pe verso de conducatorul unitatii si conducatorul
compartimentului financiar-contabil, pentru confirmarea debitului, in vederea
decontarii prin posta sau prin banca, atunci cand se depune ordinul de plata.
Eventualele obiectii asupra sumelor prevazute in extrasul de cont se
consemneaza intr-o nota explicativa semnata de conducatorul unitatii si
conducatorul compartimentului financiar-contabil, care se anexeaza la
exemplarul 2 al extrasului de cont.
4. Se arhiveaza:
- la compartimentul financiar-contabil al unitatii emitente (exemplarul 3),
precum si exemplarul 2, cand unitatea debitoare achita suma cu ordin de plata
sau mandat postal;
- la compartimentul financiar-contabil al unitatii debitoare (exemplarul
1).
______________________________________________________________________________
| Unitatea creditoare Nr. de inregistrare ...... din ........
|
| ............................... Catre .................................
|
| Cod fiscal .................... .......................................
|
| Nr. ord. reg. com./an .........
|
| Localitatea ...................
|
| Judetul .......................
|
| Cont ..........................
|
| Banca .........................
|
|
|
| EXTRAS DE CONT
|
| |
| Conform dispozitiilor in vigoare, va instiintam ca, in evidentele noastre
|
| contabile, la data de ............., unitatea dvs. figureaza cu urmatoarele
|
| debite .....................................................................
|
|______________________________________________________________________________|
| Documentul | Explicatii | Suma
|
| (felul, numarul si data) | | |
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
|__________________________|________________________|__________________________|
14-6-3 A5 t2
(verso)
______________________________________________________________________________
|
|
| In termen de 5 zile de la primire urmeaza sa ne restituiti acest extras
|
| confirmat pentru suma acceptata, iar in caz de refuz total sau partial sa
|
| anexati nota explicativa cuprinzand obiectiile dvs. Prezentul extras de cont
|
| tine loc de conciliere conform procedurii arbitrale.
|
|
|
| DIRECTOR, Conducatorul compartimentului
|
| L.S. .............. financiar-contabil, |
| .............................
|
| ____________________________________________________________________________
|
| Unitatea debitoare Nr. de inregistrare ........ din ......... |
| .................. Catre ....................................
|
| .................. ..........................................
|
| .................. ..........................................
|
| |
| Confirmam prezentul extras de cont pentru suma de ................... lei,
|
| pentru achitarea careia (se va completa dupa caz):
|
| a) am depus la banca ordinul de plata nr. .......... din .................
|
| b) am depus la Oficiul Postal nr. .... mandatul postal nr. ..... din .....
|
| Obiectiile noastre privind sumele din prezentul extras de cont sunt
|
| cuprinse in nota explicativa anexata.
|
|
|
| DIRECTOR, Conducatorul compartimentului
|
| L.S. .............. financiar-contabil,
|
| .............................
|
|______________________________________________________________________________|
JURNAL-SITUATIE PRIVIND OPERATIILE CONTABILE (Cod 14-6-4)
Format A3, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea operatiilor in creditul
conturilor a caror dezvoltare analitica se poate asigura direct pe formular (de
exemplu, conturile: 212, 451, 519 etc.), la unitatile care aplica formula de
inregistrare "pe jurnale";
- la completarea formularului Cartea mare.
2. Se intocmeste zilnic sau pe masura efectuarii operatiilor, in cadrul
compartimentului financiar-contabil. Se completeaza document cu document sau pe
baza de centralizatoare.
La sfarsitul lunii, se determina rulajele creditoare si debitoare totale si
totalurile fiecaruia dintre conturile corespondente, precum si rulajele totale
cumulate de la inceputul anului, stabilindu-se soldurile. De asemenea, se face
gruparea sumelor pe conturi corespondente debitoare.
Rulajul creditor al contului pentru care este deschis jurnalul, precum si
sumele totale ale conturilor corespondente debitoare din grupare se trec in
Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
.............. JURNAL-SITUATIE
(Unitatea) PRIVIND OPERATIILE CONTABILE
CONTUL ........ Luna ..... Anul ......
___________________________________________________________________________
|Nr. | Ziua | | | Cont corespondent | Rulaj |
|rand| inregistrarii | Document | Explicatii | debitor | creditor |
|____|_______________|__________|____________|___________________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|__________|____________|___________________|__________|
| 1 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 2 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 3 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 4 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 5 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 6 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 7 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 8 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 9 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 10 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 11 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 12 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 13 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 14 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 15 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 16 | Rulaj lunar creditor | |
|____|___________________________________________________________|__________|
| 17 | Rulaj creditor precedent (rd. 18 luna precedenta) | |
|____|___________________________________________________________|__________|
| 18 | Rulaj creditor de la inceputul anului (rd. 16 + 17) | |
|____|___________________________________________________________|__________|
- continuare -
______________________________________________________________________________
|Nr. | DEFALCAREA RULAJULUI CREDITOR | Gruparea sumelor pe
|
|rand| PE CONTURI ANALITICE | conturi corespondente
|
|
|_______________________________________________|_________________________|
| | | | | | | | | | Cont debitor | Suma
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 1 | | | | | | | | | | |
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 2 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 3 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 4 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 5 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 6 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 7 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 8 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 9 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 10 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 11 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 12 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 13 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 14 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 15 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 16 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 17 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 18 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
___________________________________________________________________________
| | | | | Jurnal nr. | |
|Nr. | Ziua | | |___________________| Rulaj |
|rand| inregistrarii | Document | Explicatii | Cont corespondent | creditor |
| | | | | debitor | |
|____|_______________|__________|____________|___________________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|__________|____________|___________________|__________|
| 19 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 20 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 21 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 22 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 23 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 24 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 25 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 26 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 27 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 28 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 29 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 30 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 31 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 32 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 33 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 34 | Rulaj lunar debitor | |
|____|___________________________________________________________|__________|
| 35 | Rulaj debitor precedent (rd. 36 luna precedenta) | |
|____|___________________________________________________________|__________|
| 36 | Rulaj debitor de la inceputul anului (rd. 34 + 35) | |
|____|___________________________________________________________|__________|
| 37 | Sold la 1 ianuarie (debitor, creditor) | |
|____|___________________________________________________________|__________|
| 38 | Sold la sfarsitul lunii (debitor, creditor) | |
|____|___________________________________________________________|__________|
- continuare -
______________________________________________________________________________
|Nr. | DEFALCAREA RULAJULUI DEBITOR |
|
|rand| PE CONTURI ANALITICE |
|
| |_______________________________________________|_________________________|
| | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 19 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 20 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 21 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 22 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 23 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 24 | | | | | | | | | | |
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 25 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 26 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 27 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 28 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 29 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 30 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 31 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 32 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 33 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 34 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 35 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 36 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 37 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 38 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
Intocmit, Verificat, 14-6-4 A3 t2
(verso)
.............. JURNAL-SITUATIE
(Unitatea) PRIVIND OPERATIILE CONTABILE
CONTUL ........ Luna ..... Anul ......
___________________________________________________________________________
|Nr. | Ziua | | | Cont corespondent | Rulaj |
|rand| inregistrarii | Document | Explicatii | debitor | creditor |
|____|_______________|__________|____________|___________________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|__________|____________|___________________|__________|
| 1 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 2 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 3 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 4 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 5 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 6 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 7 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 8 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 9 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 10 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 11 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 12 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 13 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 14 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 15 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 16 | Rulaj lunar creditor | |
|____|___________________________________________________________|__________|
| 17 | Rulaj creditor precedent (rd. 18 luna precedenta) | |
|____|___________________________________________________________|__________|
| 18 | Rulaj creditor de la inceputul anului (rd. 16 + 17) | |
|____|___________________________________________________________|__________|
- continuare -
______________________________________________________________________________
|Nr. | DEFALCAREA RULAJULUI CREDITOR | Gruparea sumelor pe
|
|rand| PE CONTURI ANALITICE | conturi corespondente
|
|
|_______________________________________________|_________________________|
| | | | | | | | | | Cont debitor | Suma
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 1 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 2 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 3 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 4 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 5 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 6 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 7 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 8 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 9 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 10 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 11 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 12 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 13 | | | | | | | | | | |
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 14 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 15 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 16 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 17 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 18 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
___________________________________________________________________________
| | | | | Jurnal nr. | |
|Nr. | Ziua | | |___________________| Rulaj |
|rand| inregistrarii | Document | Explicatii | Cont corespondent | creditor |
| | | | | debitor | |
|____|_______________|__________|____________|___________________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|__________|____________|___________________|__________|
| 19 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 20 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 21 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 22 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 23 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 24 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 25 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 26 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 27 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 28 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 29 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 30 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 31 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 32 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 33 | | | | | |
|____|_______________|__________|____________|___________________|__________|
| 34 | Rulaj lunar debitor | |
|____|___________________________________________________________|__________|
| 35 | Rulaj debitor precedent (rd. 36 luna precedenta) | |
|____|___________________________________________________________|__________|
| 36 | Rulaj debitor de la inceputul anului (rd. 34 + 35) | |
|____|___________________________________________________________|__________|
| 37 | Sold la 1 ianuarie (debitor, creditor) | |
|____|___________________________________________________________|__________|
| 38 | Sold la sfarsitul lunii (debitor, creditor) | |
|____|___________________________________________________________|__________|
- continuare -
______________________________________________________________________________
|Nr. | DEFALCAREA RULAJULUI DEBITOR | |
|rand| PE CONTURI ANALITICE |
|
|
|_______________________________________________|_________________________|
| | | | | | | | | | | |
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 19 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 20 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 21 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 22 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 23 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 24 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 25 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 26 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 27 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 28 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 29 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 30 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 31 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 32 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 33 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 34 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 35 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 36 | | | | | | | | | | |
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 37 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
| 38 | | | | | | | | | |
|
|____|_____|_____|_____|_____|_____|_____|_____|_____|______________|__________|
Intocmit, Verificat,
JURNAL-SITUATIE PRIVIND OPERATIILE DE CASA SI BANCA (Cod 14-6-5 si Cod
14-6-5/a)
Format A4 si A3, tiparite pe ambele fete (pe fata, jurnalul si pe verso,
situatia), in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea zilnica a operatiilor in creditul
conturilor de mijloace banesti (531, 512 etc.) in "jurnal" si a
operatiilor din debitul acestor conturi in "situatia" de pe verso
jurnalului, la unitatile care aplica forma de inregistrare "pe
jurnale";
- la completarea formularului Cartea mare.
2. Se intocmeste lunar sau pe masura efectuarii operatiilor, in cadrul
compartimentului financiar-contabil, separat pentru fiecare cont sintetic,
utilizandu-se formatul potrivit, in functie de numarul conturilor
corespondente.
Se completeaza zilnic, pe baza registrului de casa sau a extrasului de cont
primit de la banca, la care sunt anexate documentele justificative. In acest
scop, se efectueaza si gruparea sumelor pe conturi, atat pentru incasari, cat
si pentru plati, fie direct in registrul de casa sau extrasul de cont, fie intr-un
document cumulativ.
La sfarsitul lunii, in "jurnal" se determina rulajul creditor
total, precum si totalurile fiecaruia dintre conturile corespondente debitoare
care se trec in Cartea mare.
Tot lunar, in "situatie" se determina soldul fiecarui cont (casa
sau banca) in scopul confruntarii acestui sold cu cel din registrul de casa,
extrasul de cont sau Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
__________________ Contul ________________
(Unitatea)
JURNAL
PRIVIND OPERATIILE DE CASA SI BANCA
Luna _______ Anul ____
____________________________________________________________________________
| | | CONTURI CORESPONDENTE DEBITOARE |
|Nr. |Reg. de casa sau|______________________________________________________|
|rand| extras de cont | | | | | | | Rulaj |
| | | | | | | | | creditor |
|____|________________|______|______|______|______|______|______| |
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
|____|________________|______|______|______|______|______|______|____________|
| 1 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 2 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 3 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 4 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 5 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 6 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 7 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 8 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 9 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 10 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 11 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 12 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 13 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 14 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 15 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 16 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 17 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 18 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
14-6-5 A4 t2
INTOCMIT, VERIFICAT,
(verso)
Contul ................
SITUATIE
PRIVIND OPERATIILE DE CASA SI BANCA
Luna ....... Anul .....
____________________________________________________________________________
| | | CONTURI CORESPONDENTE CREDITOARE |
|Nr. |Reg. de casa sau|______________________________________________________|
|rand| extras de cont | | | | | | | Rulaj |
| | | | | | | | | debitor |
|____|________________|______|______|______|______|______|______| |
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
|____|________________|______|______|______|______|______|______|____________|
| 1 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 2 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 3 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 4 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 5 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 6 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 7 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 8 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 9 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 10 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 11 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 12 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 13 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 14 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 15 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 16 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 17 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
| 18 | | | | | | | | |
|____|________________|______|______|______|______|______|______|____________|
INTOCMIT, VERIFICAT, | Sold la inceputul lunii: D/C ... | |
| |____________|
| Total: D/C ....... | |
| |____________|
| Rulaj creditor (Jurnal, rand 35) | |
| |____________|
| Sold la sfarsitul lunii: D/C ... | |
|__________________________________|____________|
............ JURNAL CONTUL ............
(Unitatea) PRIVIND OPERATIILE DE CASA SI BANCA Luna .... Anul ....
______________________________________________________________________________
|Nr. | Reg. de casa| | |
|
|rand| sau extras | CONTURI CORESPONDENTE DEBITOARE | Rulaj |Nr.
|
| | de cont din |____________________________________________|
creditor|rand|
| | ziua de ... | | | | | | | | | | | | | | | | |
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| | 1 | 2| 3| 4| 5| 6| 7| 8| 9|10|11|12|13|14|15|16| 17 |
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 1 | | | | | | | | | | | | | | | | | | 1
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 2 | | | | | | | | | | | | | | | | | | 2
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 3 | | | | | | | | | | | | | | | | | | 3
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 4 | | | | | | | | | | | | | | | | | | 4
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 5 | | | | | | | | | | | | | | | | | | 5
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 6 | | | | | | | | | | | | | | | | | | 6
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 7 | | | | | | | | | | | | | | | | | | 7
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 8 | | | | | | | | | | | | | | | | | | 8
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 9 | | | | | | | | | | | | | | | | | | 9
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 10 | | | | | | | | | | | | | | | | | | 10
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 11 | | | | | | | | | | | | | | | | | | 11
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 12 | | | | | | | | | | | | | | | | | | 12
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 13 | | | | | | | | | | | | | | | | | | 13
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
INTOCMIT, VERIFICAT, 14-6-5/a A3 t2
(verso)
CONTUL .......... SITUATIA
Luna ....... Anul PRIVIND OPERATIILE DE CASA SI BANCA
.........
______________________________________________________________________________
|Nr. | Reg. de casa| | |
|
|rand| sau extras | CONTURI CORESPONDENTE CREDITOARE | Rulaj |Nr.
|
| | de cont din |____________________________________________| debitor
|rand|
| | ziua de ... | | | | | | | | | | | | | | | | |
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| | 1 | 2| 3| 4| 5| 6| 7| 8| 9|10|11|12|13|14|15|16| 17 |
|
| 1 | | | | | | | | | | | | | | | | | | 1
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 2 | | | | | | | | | | | | | | | | | | 2
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 3 | | | | | | | | | | | | | | | | | | 3
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 4 | | | | | | | | | | | | | | | | | | 4
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 5 | | | | | | | | | | | | | | | | | | 5
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 6 | | | | | | | | | | | | | | | | | | 6
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 7 | | | | | | | | | | | | | | | | | | 7
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 8 | | | | | | | | | | | | | | | | | | 8
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 9 | | | | | | | | | | | | | | | | | | 9
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 10 | | | | | | | | | | | | | | | | | | 10
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 11 | | | | | | | | | | | | | | | | | | 11
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 12 | | | | | | | | | | | | | | | | | | 12
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
| 13 | | | | | | | | | | | | | | | | | | 13
|
|____|_____________|__|__|__|__|__|__|__|__|__|__|__|__|__|__|__|_________|____|
INTOCMIT, VERIFICAT, | Sold la inceputul lunii: D/C .............. | 34
|
|
|____|
| Total: D/C .................. | 35
|
|
|____|
| Rulaj creditor (jurnal, col. 17, rd. 35) | 36
|
| |____|
| Sold la sfarsitul lunii: D/C .............. | 37
|
|_____________________________________________|____|
JURNAL PRIVIND DECONTARILE CU FURNIZORII (Cod 14-6-6)
Format A3, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea zilnica a operatiilor privind
decontarile cu furnizorii (in contul 401, 404, 408) pentru materiale, marfuri,
lucrari executate, servicii prestate etc. la unitatile care aplica forma de
inregistrare "pe jurnale";
- la tinerea contabilitatii analitice a furnizorilor;
- la completarea formularului Cartea mare.
2. Se intocmeste in cadrul compartimentului financiar-contabil, fie pentru
toti furnizorii, fie separat, pe feluri de furnizori, pe furnizori principali,
pe gestiuni etc.
Se completeaza zilnic, pe baza documentelor justificative (facturi, note de
receptie si constatare de diferente etc.) sau pe baza de centralizatoare,
pentru operatiile din creditul contului de furnizori si pe baza documentelor
justificative anexate la extrasul de cont primit de la banca sau registrul de
casa pentru operatiile din debitul acestui cont.
In cazul inregistrarii pe baza de centralizatoare, evidenta analitica a
furnizorilor se tine separat de jurnal, utilizandu-se Situatia
incasarii-achitarii facturilor (cod 14-6-7) sau alte formulare (Fisa de cont
pentru operatii diverse, cod 14-6-22).
La unitatile comerciale, rulajul creditor al conturilor rectificative
(adaos etc.) se inregistreaza in ultimele coloane de conturi corespondente
debitoare si se considera inregistrari in rosu.
Facturile ramase neachitate (nelichidate) pana la sfarsitul lunii se
transcriu, pozitie cu pozitie, in Situatia incasarii-achitarii facturilor (cod
14-6-7).
La sfarsitul lunii, se determina rulajul creditor total, precum si
totalurile fiecaruia din conturile corespondente debitoare care se trec in
Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
............ JURNAL Contul
..................
(Unitatea) PRIVIND DECONTARILE CU FURNIZORII Luna .. Anul .... Pag.
..
_____________________________________________________________________________
| | | Numarul si data | |
|
|Nr. | Ziua |____________________|Furnizorul- | CONTURI CORESPONDENTE
DEBITOARE|
|rand|inreg.|Receptiei |Facturii |localitatea
|________________________________|
| | | | |(Explicatii)| | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| | 1 | 2 | 3 | 4 | 5| 6| 7| 8 | 9 |10 |11 |12 |13
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 1 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 2 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 3 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 4 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 5 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 6 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 7 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 8 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 9 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 10 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 11 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 12 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 13 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 14 | | | | | | | | | | | | | |
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 15 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 16 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 17 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 18 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 19 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 20 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 21 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 22 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 23 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 24 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 25 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 26 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 27 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 28 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
- continuare -
____________________________________________________________________
|Nr. | Rulaj | Plata facturilor | |
|rand| creditor al | (debit cont furnizori) | Nr.|
| | contului de |____________________________________________|rand|
| | furnizori | Ziua | Cont | Nr. | Suma | |
| | | achitarii | corespondent | document | | |
| | | | creditor | | | |
|____|_____________|___________|______________|__________|______|____|
| | 14 | 15 | 16 | 17 | 18 | |
|____|_____________|___________|______________|__________|______|____|
| 1 | | | | | | 1 |
|____|_____________|___________|______________|__________|______|____|
| 2 | | | | | | 2 |
|____|_____________|___________|______________|__________|______|____|
| 3 | | | | | | 3 |
|____|_____________|___________|______________|__________|______|____|
| 4 | | | | | | 4 |
|____|_____________|___________|______________|__________|______|____|
| 5 | | | | | | 5 |
|____|_____________|___________|______________|__________|______|____|
| 6 | | | | | | 6 |
|____|_____________|___________|______________|__________|______|____|
| 7 | | | | | | 7 |
|____|_____________|___________|______________|__________|______|____|
| 8 | | | | | | 8 |
|____|_____________|___________|______________|__________|______|____|
| 9 | | | | | | 9 |
|____|_____________|___________|______________|__________|______|____|
| 10 | | | | | | 10 |
|____|_____________|___________|______________|__________|______|____|
| 11 | | | | | | 11 |
|____|_____________|___________|______________|__________|______|____|
| 12 | | | | | | 12 |
|____|_____________|___________|______________|__________|______|____|
| 13 | | | | | | 13 |
|____|_____________|___________|______________|__________|______|____|
| 14 | | | | | | 14 |
|____|_____________|___________|______________|__________|______|____|
| 15 | | | | | | 15 |
|____|_____________|___________|______________|__________|______|____|
| 16 | | | | | | 16 |
|____|_____________|___________|______________|__________|______|____|
| 17 | | | | | | 17 |
|____|_____________|___________|______________|__________|______|____|
| 18 | | | | | | 18 |
|____|_____________|___________|______________|__________|______|____|
| 19 | | | | | | 19 |
|____|_____________|___________|______________|__________|______|____|
| 20 | | | | | | 20 |
|____|_____________|___________|______________|__________|______|____|
| 21 | | | | | | 21 |
|____|_____________|___________|______________|__________|______|____|
| 22 | | | | | | 22 |
|____|_____________|___________|______________|__________|______|____|
| 23 | | | | | | 23 |
|____|_____________|___________|______________|__________|______|____|
| 24 | | | | | | 24 |
|____|_____________|___________|______________|__________|______|____|
| 25 | | | | | | 25 |
|____|_____________|___________|______________|__________|______|____|
| 26 | | | | | | 26 |
|____|_____________|___________|______________|__________|______|____|
| 27 | | | | | | 27 |
|____|_____________|___________|______________|__________|______|____|
| 28 | | | | | | 28 |
|____|_____________|___________|______________|__________|______|____|
INTOCMIT, VERIFICAT, 14-6-6 A3 t2
(verso)
............ JURNAL Contul
..................
(Unitatea) PRIVIND DECONTARILE CU FURNIZORII Luna .. Anul .... Pag.
..
_____________________________________________________________________________
| | | Numarul si data | |
|
|Nr. | Ziua |____________________|Furnizorul- | CONTURI CORESPONDENTE
DEBITOARE|
|rand|inreg.|Receptiei |Facturii |localitatea
|________________________________|
| | | | |(Explicatii)| | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| | 1 | 2 | 3 | 4 | 5| 6| 7| 8 | 9 |10 |11 |12 |13
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 1 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 2 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 3 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 4 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 5 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 6 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 7 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 8 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 9 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 10 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 11 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 12 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 13 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 14 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 15 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 16 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 17 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 18 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 19 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 20 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 21 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 22 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 23 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 24 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 25 | | | | | | | | | | | | | |
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 26 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 27 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
| 28 | | | | | | | | | | | | |
|
|____|______|__________|_________|____________|__|__|__|___|___|___|___|___|___|
- continuare -
____________________________________________________________________
|Nr. | Rulaj | Plata facturilor | |
|rand| creditor al | (debit cont furnizori) | Nr.|
| | contului de |____________________________________________|rand|
| | furnizori | Ziua | Cont | Nr. | Suma | |
| | | achitarii | corespondent | document | | |
| | | | creditor | | | |
|____|_____________|___________|______________|__________|______|____|
| | 14 | 15 | 16 | 17 | 18 | |
|____|_____________|___________|______________|__________|______|____|
| 1 | | | | | | 1 |
|____|_____________|___________|______________|__________|______|____|
| 2 | | | | | | 2 |
|____|_____________|___________|______________|__________|______|____|
| 3 | | | | | | 3 |
|____|_____________|___________|______________|__________|______|____|
| 4 | | | | | | 4 |
|____|_____________|___________|______________|__________|______|____|
| 5 | | | | | | 5 |
|____|_____________|___________|______________|__________|______|____|
| 6 | | | | | | 6 |
|____|_____________|___________|______________|__________|______|____|
| 7 | | | | | | 7 |
|____|_____________|___________|______________|__________|______|____|
| 8 | | | | | | 8 |
|____|_____________|___________|______________|__________|______|____|
| 9 | | | | | | 9 |
|____|_____________|___________|______________|__________|______|____|
| 10 | | | | | | 10 |
|____|_____________|___________|______________|__________|______|____|
| 11 | | | | | | 11 |
|____|_____________|___________|______________|__________|______|____|
| 12 | | | | | | 12 |
|____|_____________|___________|______________|__________|______|____|
| 13 | | | | | | 13 |
|____|_____________|___________|______________|__________|______|____|
| 14 | | | | | | 14 |
|____|_____________|___________|______________|__________|______|____|
| 15 | | | | | | 15 |
|____|_____________|___________|______________|__________|______|____|
| 16 | | | | | | 16 |
|____|_____________|___________|______________|__________|______|____|
| 17 | | | | | | 17 |
|____|_____________|___________|______________|__________|______|____|
| 18 | | | | | | 18 |
|____|_____________|___________|______________|__________|______|____|
| 19 | | | | | | 19 |
|____|_____________|___________|______________|__________|______|____|
| 20 | | | | | | 20 |
|____|_____________|___________|______________|__________|______|____|
| 21 | | | | | | 21 |
|____|_____________|___________|______________|__________|______|____|
| 22 | | | | | | 22 |
|____|_____________|___________|______________|__________|______|____|
| 23 | | | | | | 23 |
|____|_____________|___________|______________|__________|______|____|
| 24 | | | | | | 24 |
|____|_____________|___________|______________|__________|______|____|
| 25 | | | | | | 25 |
|____|_____________|___________|______________|__________|______|____|
| 26 | | | | | | 26 |
|____|_____________|___________|______________|__________|______|____|
| 27 | | | | | | 27 |
|____|_____________|___________|______________|__________|______|____|
| 28 | | | | | | 28 |
|____|_____________|___________|______________|__________|______|____|
INTOCMIT, VERIFICAT,
SITUATIA INCASARII-ACHITARII FACTURILOR (Cod 14-6-7)
Format A4, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru tinerea contabilitatii analitice a clientilor
sau furnizorilor la unitatile care aplica forma de inregistrare "pe
jurnale";
- ca situatie a soldurilor contului 411 "Clienti" sau contului
401 "Furnizori".
2. Se intocmeste lunar sau pe masura efectuarii operatiilor, in cadrul
compartimentului financiar-contabil, fie pentru toti clientii sau furnizorii,
fie separat pe feluri de clienti sau de furnizori. In cazul in care situatia se
intocmeste pentru achitarea facturilor separat pe feluri de furnizori, se au in
vedere furnizorii principali potrivit categoriilor stabilite pentru
inregistrarea in Jurnalul privind decontarile cu furnizorii, cod 14-6-6.
Formularul se completeaza astfel:
In cazul incasarii facturilor
- zilnic, pe baza documentelor justificative privind produsele sau
marfurile livrate, lucrarile executate, serviciile prestate etc., respectiv
incasarea de la clienti;
- la inceputul lunii, prin transcrierea pozitiilor (facturilor) ramase
neincasate din situatia incasarii facturilor intocmita pentru luna precedenta.
In cazul achitarii facturilor
- zilnic, pe baza documentelor justificative de receptie a materialelor si
produselor aprovizionate, respectiv de achitare a furnizorilor, in cazul cand
contabilitatea analitica a furnizorilor nu se tine cu ajutorul Jurnalului
privind decontarile cu furnizorii, cod 14-6-6;
- la inceputul lunii, prin transcrierea pozitiilor (facturilor) ramase
neachitate din situatia achitarii facturilor sau din Jurnalul privind
decontarile cu furnizorii, cod 14-6-6.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
|
|
| ............ Pag. .....
|
| (Unitatea) SITUATIA INCASARII-ACHITARII FACTURILOR
|
| Luna ... Anul ....
|
|______________________________________________________________________________|
|Nr. | Ziua |Numarul | Client |Sume de primit| Incasarea (plata)
facturilor|
|rand|inreg.|si data | (furnizor)-| (datorate) | Credit cont 411
|
| | |facturii| localitate | ct. 411 | (debit cont 401) etc. |
| | | |(explicatii)|(ct. 401)
etc.|_____________________________|
| | | | | |Ziua| Cont | Nr.
|Suma|
| | | | | | |corespondent|docum.|
|
|____|______|________|____________|______________|____|____________|______|____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
14-6-7 A4 t2
Intocmit, Verificat,
(verso)
______________________________________________________________________________
|Nr. | Ziua |Numarul | Client |Sume de primit| Incasarea (plata)
facturilor|
|rand|inreg.|si data | (furnizor)-| (datorate) | Credit cont 411
|
| | |facturii| localitate | ct. 411 | (debit cont 401) etc.
|
| | | |(explicatii)|(ct. 401)
etc.|_____________________________|
| | | | | |Ziua| Cont | Nr.
|Suma|
| | | | | | |corespondent|docum.|
|
|____|______|________|____________|______________|____|____________|______|____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8
|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
|____|______|________|____________|______________|____|____________|______|____|
Intocmit, Verificat,
JURNAL PRIVIND CONSUMURILE SI ALTE IESIRI DE STOCURI (Cod 14-6-8 si Cod
14-6-8/a)
Format A4 si A3, tiparite pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea lunara a operatiilor in creditul
conturilor de valori materiale (conturile 300, 301 s.a.), la unitatile care
aplica forma de inregistrare "pe jurnale";
- la completarea formularului Cartea mare.
2. Se intocmeste lunar sau pe masura efectuarii operatiilor, in cadrul
compartimentului financiar-contabil.
Se inregistreaza la sfarsitul lunii, document cu document sau pe baza
centralizatoarelor pe operatii (documente cumulative, situatii de iesire), in
functie de metoda folosita pentru contabilitatea analitica a materialelor.
In antetul coloanelor se inscriu simbolul fiecarui cont creditor, precum si
documentul care furnizeaza datele (numarul si data documentului justificativ
sau ale centralizatorului).
Conturile corespondente debitoare se deschid mai intai pentru conturile de
cheltuieli (600, 601 etc.), fie pe conturi sintetice, analitice si pe sectii,
fie numai pe conturi sintetice si pe sectii. In acest caz, concomitent cu
efectuarea inregistrarilor in jurnal se fac inregistrarile si in evidenta
analitica a conturilor de cheltuieli (fise, documente cumulative sau alte
documente aprobate).
Rulajele creditoare totale se trec in Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
............ Luna ..... Anul ....
(Unitatea)
JURNAL
PRIVIND CONSUMURILE SI ALTE IESIRI DE STOCURI
______________________________________________________________________________
|Nr. | Ziua |Document| CONTURI DEBITOARE | CONTURI CREDITOARE
|
|rand|inregistrarii|(felul,
|________________________|_________________________|
| | | nr.) |Sintetice|Analitice|Sume| | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7|
8|9|10|11|12|13|14|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 1 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 2 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 3 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 4 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 5 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 6 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 7 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 8 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 9 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 10 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 11 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 12 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 13 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 14 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 15 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 16 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 17 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 18 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 19 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 20 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 21 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 22 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 23 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 24 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
14-6-8 A4 t2
INTOCMIT, VERIFICAT,
(verso)
............ Luna .. Anul ....
(Unitatea)
JURNAL
PRIVIND CONSUMURILE SI ALTE IESIRI DE STOCURI
______________________________________________________________________________
|Nr. | Ziua |Document| CONTURI DEBITOARE | CONTURI CREDITOARE
|
|rand|inregistrarii|(felul,
|________________________|_________________________|
| | | nr.) |Sintetice|Analitice|Sume| | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 0 | 1 | 2 | 3 | 4 | 5 | 6| 7|
8|9|10|11|12|13|14|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 1 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 2 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 3 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 4 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 5 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 6 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 7 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 8 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 9 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 10 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 11 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 12 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 13 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 14 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 15 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 16 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 17 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 18 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 19 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 20 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 21 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 22 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 23 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
| 24 | | | | | | | | | | | | | |
|
|____|_____________|________|_________|_________|____|__|__|__|_|__|__|__|__|__|
INTOCMIT, VERIFICAT,
............
(Unitatea)
JURNAL
PRIVIND CONSUMURILE SI ALTE IESIRI DE STOCURI Luna .. Anul .... Pag. ...
__________________________________________________________________________
|Nr. | Ziua | Documentul | CONTURI DEBITOARE |
|rand| inregistrarii | (fel, nr.) |______________________________|
| | | | Sintetice | Analitice | Sume |
|____|_______________|______________________|___________|___________|______|
| 0 | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________________|___________|___________|______|
| 1 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 2 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 3 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 4 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 5 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 6 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 7 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 8 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 9 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 10 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 11 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 12 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 13 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 14 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 15 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 16 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 17 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 18 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 19 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 20 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 21 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 22 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 23 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 24 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 25 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 26 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 27 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 28 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 29 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 30 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 31 | | | | | |
|____|_______________|______________________|___________|___________|______|
- continuare -
_____________________________________________________________________
|Nr. | CONTURI CREDITOARE |Nr. |
|rand| |rand|
|____|___________________________________________________________|____|
| 0 | 6 | 7 | 8 | 9 |10 |11 |12 |13 |14 |15 |16 |17 |18 |19 |20 | |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 1 | | | | | | | | | | | | | | | | 1 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 2 | | | | | | | | | | | | | | | | 2 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 3 | | | | | | | | | | | | | | | | 3 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 4 | | | | | | | | | | | | | | | | 4 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 5 | | | | | | | | | | | | | | | | 5 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 6 | | | | | | | | | | | | | | | | 6 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 7 | | | | | | | | | | | | | | | | 7 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 8 | | | | | | | | | | | | | | | | 8 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 9 | | | | | | | | | | | | | | | | 9 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 10 | | | | | | | | | | | | | | | | 10 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 11 | | | | | | | | | | | | | | | | 11 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 12 | | | | | | | | | | | | | | | | 12 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 13 | | | | | | | | | | | | | | | | 13 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 14 | | | | | | | | | | | | | | | | 14 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 15 | | | | | | | | | | | | | | | | 15 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 16 | | | | | | | | | | | | | | | | 16 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 17 | | | | | | | | | | | | | | | | 17 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 18 | | | | | | | | | | | | | | | | 18 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 19 | | | | | | | | | | | | | | | | 19 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 20 | | | | | | | | | | | | | | | | 20 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 21 | | | | | | | | | | | | | | | | 21 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 22 | | | | | | | | | | | | | | | | 22 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 23 | | | | | | | | | | | | | | | | 23 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 24 | | | | | | | | | | | | | | | | 24 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 25 | | | | | | | | | | | | | | | | 25 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 26 | | | | | | | | | | | | | | | | 26 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 27 | | | | | | | | | | | | | | | | 27 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 28 | | | | | | | | | | | | | | | | 28 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 29 | | | | | | | | | | | | | | | | 29 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 30 | | | | | | | | | | | | | | | | 30 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 31 | | | | | | | | | | | | | | | | 31 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
14-6-8/a A3 t2
INTOCMIT, VERIFICAT,
(verso)
............
(Unitatea)
JURNAL
PRIVIND CONSUMURILE SI ALTE IESIRI DE STOCURI Luna .. Anul .... Pag. ...
__________________________________________________________________________
|Nr. | Ziua | Documentul | CONTURI DEBITOARE |
|rand| inregistrarii | (fel, nr.) |______________________________|
| | | | Sintetice | Analitice | Sume |
|____|_______________|______________________|___________|___________|______|
| 0 | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________________|___________|___________|______|
| 1 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 2 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 3 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 4 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 5 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 6 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 7 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 8 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 9 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 10 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 11 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 12 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 13 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 14 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 15 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 16 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 17 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 18 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 19 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 20 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 21 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 22 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 23 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 24 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 25 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 26 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 27 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 28 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 29 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 30 | | | | | |
|____|_______________|______________________|___________|___________|______|
| 31 | | | | | |
|____|_______________|______________________|___________|___________|______|
- continuare -
_____________________________________________________________________
|Nr. | CONTURI CREDITOARE |Nr. |
|rand| |rand|
|____|___________________________________________________________|____|
| 0 | 6 | 7 | 8 | 9 |10 |11 |12 |13 |14 |15 |16 |17 |18 |19 |20 | |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 1 | | | | | | | | | | | | | | | | 1 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 2 | | | | | | | | | | | | | | | | 2 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 3 | | | | | | | | | | | | | | | | 3 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 4 | | | | | | | | | | | | | | | | 4 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 5 | | | | | | | | | | | | | | | | 5 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 6 | | | | | | | | | | | | | | | | 6 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 7 | | | | | | | | | | | | | | | | 7 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 8 | | | | | | | | | | | | | | | | 8 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 9 | | | | | | | | | | | | | | | | 9 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 10 | | | | | | | | | | | | | | | | 10 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 11 | | | | | | | | | | | | | | | | 11 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 12 | | | | | | | | | | | | | | | | 12 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 13 | | | | | | | | | | | | | | | | 13 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 14 | | | | | | | | | | | | | | | | 14 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 15 | | | | | | | | | | | | | | | | 15 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 16 | | | | | | | | | | | | | | | | 16 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 17 | | | | | | | | | | | | | | | | 17 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 18 | | | | | | | | | | | | | | | | 18 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 19 | | | | | | | | | | | | | | | | 19 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 20 | | | | | | | | | | | | | | | | 20 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 21 | | | | | | | | | | | | | | | | 21 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 22 | | | | | | | | | | | | | | | | 22 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 23 | | | | | | | | | | | | | | | | 23 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 24 | | | | | | | | | | | | | | | | 24 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 25 | | | | | | | | | | | | | | | | 25 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 26 | | | | | | | | | | | | | | | | 26 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 27 | | | | | | | | | | | | | | | | 27 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 28 | | | | | | | | | | | | | | | | 28 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 29 | | | | | | | | | | | | | | | | 29 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 30 | | | | | | | | | | | | | | | | 30 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
| 31 | | | | | | | | | | | | | | | | 31 |
|____|___|___|___|___|___|___|___|___|___|___|___|___|___|___|___|____|
INTOCMIT, VERIFICAT,
SITUATIE PRIVIND MISCAREA STOCURILOR (Cod 14-6-9)
Format A3, tiparit pe ambele fete, in foi volante.
1. Serveste ca jurnal auxiliar pentru stabilirea la sfarsitul lunii a rulajului
si soldurilor fiecarui cont de materiale, precum si a coeficientilor de
repartizare a diferentelor de pret la unitatile care aplica forma de
inregistrare "pe jurnale".
2. Se intocmeste lunar, in cadrul compartimentului financiar-contabil, pe
unitate sau magazii, dupa caz.
Formularul se completeaza la sfarsitul fiecarei luni, pe baza jurnalelor in
care apare debitul conturilor de materiale si al conturilor de diferente de
pret.
Coloanele formularului se completeaza astfel pentru a putea fi utilizate
dupa necesitati, fie pentru calcularea unui coeficient de repartizare comun
tuturor materialelor, fie a mai multor coeficienti diferentiati pe conturi sau
grupe de materiale.
Rulajele debitoare, creditoare si soldurile conturilor sintetice de
materiale, precum si ale contului 308 "Diferente de pret la materii prime
si materiale" trebuie sa fie egale cu cele din Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
...........
(Unitatea)
SITUATIE PRIVIND MISCAREA STOCURILOR
Luna .... Anul ....
______________________________________________________________________________
|Nr. | | Conturi debitoare
|
|rand| EXPLICATII
|________________________________________|
|____|________________________________|___________________________________|Nr.
|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
10|rand|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 1 | | | | | | | | | | | 1
|
|____| ____________|___|___|___|___|___|___|___|___|___|____|
| 2 | | | | | | | | | | | | 2
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 3 | INTRARI: | | | | | | | | | | | 3
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 4 | (Cont | | | | | | | | | | | 4
|
|____| corespondent |____________|___|___|___|___|___|___|___|___|___|____|
| 5 | creditor) | | | | | | | | | | | 5
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 6 | | | | | | | | | | | | 6
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 7 | | | | | | | | | | | | 7
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 8 | | | | | | | | | | | | 8
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 9 | | | | | | | | | | | | 9
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 10 | | | | | | | | | | | | 10
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 11 | | | | | | | | | | | | 11
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 12 | Total | | | | | | | | | | 12
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 13 | Sold initial (+) | | | | | | | | | | 13
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 14 | Materiale vandute (-) | | | | | | | | | | 14
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 15 | Total general | | | | | | | | | | 15
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 16 | Coef. repartiz. (%) | | | | | | | | | | 16
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 17 | Total iesire (fara | | | | | | | | | | 17
|
| | materialele vandute rd. 14) | | | | | | | | | |
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 18 | Sold final (rd. 15 - 17) | | | | | | | | | | 18
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
______________________________________________________________________________
|Nr. | | Conturi debitoare
|
|rand| EXPLICATII |________________________________________|
|____|________________________________|___________________________________|Nr.
|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
10|rand|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 1 | | | | | | | | | | | 1
|
|____|
____________|___|___|___|___|___|___|___|___|___|____|
| 2 | | | | | | | | | | | | 2
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 3 | INTRARI: | | | | | | | | | | | 3
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 4 | (Cont | | | | | | | | | | | 4
|
|____| corespondent
|____________|___|___|___|___|___|___|___|___|___|____|
| 5 | creditor) | | | | | | | | | | | 5
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 6 | | | | | | | | | | | | 6
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 7 | | | | | | | | | | | | 7
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 8 | | | | | | | | | | | | 8
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 9 | | | | | | | | | | | | 9
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 10 | | | | | | | | | | | | 10
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 11 | | | | | | | | | | | | 11
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 12 | Total | | | | | | | | | | 12
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 13 | Sold initial (+) | | | | | | | | | | 13
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 14 | Materiale vandute (-) | | | | | | | | | | 14
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 15 | Total general | | | | | | | | | | 15
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 16 | Coef. repartiz. (%) | | | | | | | | | | 16
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 17 | Total iesire (fara | | | | | | | | | | 17
|
| | materialele vandute rd. 14) | | | | | | | | | |
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 18 | Sold final (rd. 15 - 17) | | | | | | | | | | 18
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
14-6-9 A3 t2
INTOCMIT, VERIFICAT,
(verso)
...........
(Unitatea)
SITUATIE PRIVIND MISCAREA STOCURILOR
Luna .... Anul ....
______________________________________________________________________________
|Nr. | | Conturi debitoare
|
|rand| EXPLICATII
|________________________________________|
|____|________________________________|___________________________________|Nr.
|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
10|rand|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 1 | | | | | | | | | | | 1
|
|____|
____________|___|___|___|___|___|___|___|___|___|____|
| 2 | | | | | | | | | | | | 2
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 3 | INTRARI: | | | | | | | | | | | 3
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 4 | (Cont | | | | | | | | | | | 4
|
|____| corespondent
|____________|___|___|___|___|___|___|___|___|___|____|
| 5 | creditor) | | | | | | | | | | | 5
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 6 | | | | | | | | | | | | 6
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 7 | | | | | | | | | | | | 7
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 8 | | | | | | | | | | | | 8
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 9 | | | | | | | | | | | | 9
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 10 | | | | | | | | | | | | 10
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 11 | | | | | | | | | | | | 11
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 12 | Total | | | | | | | | | | 12
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 13 | Sold initial (+) | | | | | | | | | | 13
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 14 | Materiale vandute (-) | | | | | | | | | | 14
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 15 | Total general | | | | | | | | | | 15
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 16 | Coef. repartiz. (%) | | | | | | | | | | 16 |
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 17 | Total iesire (fara | | | | | | | | | | 17
|
| | materialele vandute rd. 14) | | | | | | | | | |
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 18 | Sold final (rd. 15 - 17) | | | | | | | | | | 18
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
______________________________________________________________________________
|Nr. | | Conturi debitoare
|
|rand| EXPLICATII
|________________________________________|
|____|________________________________|___________________________________|Nr.
|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
10|rand|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 1 | | | | | | | | | | | 1
|
|____|
____________|___|___|___|___|___|___|___|___|___|____|
| 2 | | | | | | | | | | | | 2
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 3 | INTRARI: | | | | | | | | | | | 3
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 4 | (Cont | | | | | | | | | | | 4
|
|____| corespondent
|____________|___|___|___|___|___|___|___|___|___|____|
| 5 | creditor) | | | | | | | | | | | 5
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 6 | | | | | | | | | | | | 6
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 7 | | | | | | | | | | | | 7
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 8 | | | | | | | | | | | | 8
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 9 | | | | | | | | | | | | 9
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 10 | | | | | | | | | | | | 10
|
|____| |____________|___|___|___|___|___|___|___|___|___|____|
| 11 | | | | | | | | | | | | 11
|
|____|
|____________|___|___|___|___|___|___|___|___|___|____|
| 12 | Total | | | | | | | | | | 12
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 13 | Sold initial (+) | | | | | | | | | | 13
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 14 | Materiale vandute (-) | | | | | | | | | | 14
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 15 | Total general | | | | | | | | | | 15
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 16 | Coef. repartiz. (%) | | | | | | | | | | 16
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 17 | Total iesire (fara | | | | | | | | | | 17
|
| | materialele vandute rd. 14) | | | | | | | | | |
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
| 18 | Sold final (rd. 15 - 17) | | | | | | | | | | 18
|
|____|________________________________|___|___|___|___|___|___|___|___|___|____|
INTOCMIT, VERIFICAT,
JURNAL PRIVIND SALARIILE SI CONTRIBUTIA LA ASIGURARILE SOCIALE (Cod
14-6-10)
Format A4, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea lunara a operatiilor in creditul
conturilor privind salariile, contributia la asigurarile sociale, contributia
pentru constituirea ajutorului de somaj etc. (conturile 421, 431, 437 etc.) la
unitatile care aplica forma de inregistrare "pe jurnale";
- la completarea formularului Cartea mare.
2. Se intocmeste lunar, in cadrul compartimentului financiar-contabil, pe
unitate sau sectii de productie, dupa caz, pe baza statelor de salarii.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
............
(Unitatea)
JURNAL
PRIVIND SALARIILE SI CONTRIBUTIA LA ASIGURARILE SOCIALE
Luna .... Anul ....
______________________________________________________________________________
|Nr. | Ziua | Documentul | Conturi debitoare |CONTURI CREDITOARE
|
|rand| inregistrarii | (fel si
nr.)|_______________________|___________________|
| | | | Sintetice | Analitice | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 1 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 2 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 3 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 4 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 5 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 6 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 7 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 8 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 9 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 10 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 11 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 12 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 13 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 14 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 15 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 16 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 17 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 18 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 19 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 20 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 21 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 22 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 23 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 24 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 25 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 26 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 27 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 28 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 29 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 30 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 31 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 32 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 33 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 34 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 35 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 36 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 37 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
14-6-10 A4 t2
INTOCMIT, VERIFICAT,
(verso)
............
(Unitatea)
JURNAL
PRIVIND SALARIILE SI CONTRIBUTIA LA ASIGURARILE SOCIALE
Luna .... Anul ....
______________________________________________________________________________
|Nr. | Ziua | Documentul | Conturi debitoare |CONTURI CREDITOARE
|
|rand| inregistrarii | (fel si
nr.)|_______________________|___________________|
| | | | Sintetice | Analitice | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 1 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 2 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 3 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 4 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 5 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 6 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 7 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 8 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 9 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 10 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 11 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 12 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 13 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 14 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 15 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 16 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 17 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 18 | | | | | | | | | |
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 19 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 20 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 21 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 22 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 23 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 24 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 25 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 26 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 27 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 28 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 29 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 30 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 31 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 32 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 33 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 34 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 35 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 36 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
| 37 | | | | | | | | |
|
|____|_______________|_____________|___________|___________|___|___|___|___|___|
INTOCMIT, VERIFICAT,
JURNAL PRIVIND REPARTIZAREA SI DECONTAREA CHELTUIELILOR DE PRODUCTIE (Cod
14-6-11 si Cod 14-6-11/a)
Format A4 si A3, tiparit pe ambele fete, in foi volante.
Formular utilizat in contabilitatea de gestiune.
1. Serveste:
- la inregistrarea lunara a operatiilor in creditul conturilor privind
cheltuielile indirecte de productie, decontarea cheltuielilor productiei de
baza si auxiliare etc.
2. Se intocmeste lunar, in cadrul compartimentului financiar-contabil, pe
unitate.
Se utilizeaza formatul potrivit, in functie de numarul conturilor
creditoare.
Se completeaza la sfarsitul lunii, pe baza documentelor centralizatoare
privind repartizarea cheltuielilor indirecte de productie, precum si a celor
privind decontarea productiei de baza si auxiliare etc.
Inregistrarile in acest jurnal se fac in ordinea in care se inchid
conturile respective de cheltuieli in cadrul lucrarilor de evidenta a
costurilor.
Diferenta intre pretul de inregistrare si costul efectiv, corespunzatoare
productiei decontate in luna respectiva, se stabileste direct in acest jurnal
prin calcul.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
............
(Unitatea)
JURNAL
PRIVIND REPARTIZAREA SI DECONTAREA CHELTUIELILOR DE PRODUCTIE
Luna .... Anul ....
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
______________________________________________________________________________
|Nr. |A|Documentul| Conturi | CONTURI CREDITOARE
|
|rand| | (fel si | debitoare |
|
| | | nr.)
|___________|________________________________________________|
| | | |Simbol|Sume|________________________________________________|
| | | | cont | | | | | | | | Pret de |Diferente| Cost
|
| | | | | | | | | | | |inregistrare| (+/-)
|efectiv|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 0 |1| 2 | 3 | 4 | 5| 6| 7| 8| 9|10| 11 | 12 | 13
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 1 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 2 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 3 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 4 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 5 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 6 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 7 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 8 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 9 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 10 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 11 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 12 | | | | | | | | | | | | | |
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 13 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 14 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 15 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 16 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 17 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 18 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 19 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 20 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 21 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 22 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 23 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 24 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 25 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
14-6-11 A4 t2
INTOCMIT, VERIFICAT,
(verso)
............
(Unitatea)
JURNAL
PRIVIND REPARTIZAREA SI DECONTAREA CHELTUIELILOR DE PRODUCTIE
Luna .... Anul ....
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
______________________________________________________________________________
|Nr. |A|Documentul| Conturi | CONTURI CREDITOARE
|
|rand| | (fel si | debitoare |
|
| | | nr.)
|___________|________________________________________________|
| | | |Simbol|Sume|________________________________________________|
| | | | cont | | | | | | | | Pret de |Diferente| Cost
|
| | | | | | | | | | | |inregistrare| (+/-)
|efectiv|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 0 |1| 2 | 3 | 4 | 5| 6| 7| 8| 9|10| 11 | 12 | 13
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 1 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 2 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 3 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 4 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 5 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 6 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 7 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 8 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 9 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 10 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 11 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 12 | | | | | | | | | | | | | |
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 13 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 14 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 15 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 16 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 17 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 18 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 19 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 20 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 21 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 22 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 23 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 24 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
| 25 | | | | | | | | | | | | |
|
|____|_|__________|______|____|__|__|__|__|__|__|____________|_________|_______|
INTOCMIT, VERIFICAT,
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
B - Documentul (fel si nr.)
C - Pret de inregistrare
D - Diferente (+/-)
______________________________________________________________________________
| ............ Luna .... Anul ....
|
| (Unitatea)
|
| JURNAL
|
| PRIVIND REPARTIZAREA SI DECONTAREA CHELTUIELILOR DE PRODUCTIE |
|______________________________________________________________________________|
|Nr. |A| B | Conturi | CONTURI CREDITOARE |Nr.
|
|rand| | | debitoare |
|rand|
| | | |___________|__________________________________________________|
|
| | | |Simbol|Sume|__________________________________________________|
|
| | | | cont | | | | | | | | | | | | | C | D | Cost |
|
| | | | | | | | | | | | | | | | | | |efectiv|
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 0 |1| 2 | 3 | 4 | 5| 6| 7| 8| 9|10|11|12|13|14|15| 16 | 17 | 18 |
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 1 | | | | | | | | | | | | | | | | | | | 1
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 2 | | | | | | | | | | | | | | | | | | | 2
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 3 | | | | | | | | | | | | | | | | | | | 3
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 4 | | | | | | | | | | | | | | | | | | | 4
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 5 | | | | | | | | | | | | | | | | | | | 5
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 6 | | | | | | | | | | | | | | | | | | | 6
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 7 | | | | | | | | | | | | | | | | | | | 7
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 8 | | | | | | | | | | | | | | | | | | | 8
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 9 | | | | | | | | | | | | | | | | | | | 9
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 10 | | | | | | | | | | | | | | | | | | | 10
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 11 | | | | | | | | | | | | | | | | | | | 11
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 12 | | | | | | | | | | | | | | | | | | | 12
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 13 | | | | | | | | | | | | | | | | | | | 13
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 14 | | | | | | | | | | | | | | | | | | | 14
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 15 | | | | | | | | | | | | | | | | | | | 15
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 16 | | | | | | | | | | | | | | | | | | | 16
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 17 | | | | | | | | | | | | | | | | | | | 17
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 18 | | | | | | | | | | | | | | | | | | | 18
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 19 | | | | | | | | | | | | | | | | | | | 19
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 20 | | | | | | | | | | | | | | | | | | | 20
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 21 | | | | | | | | | | | | | | | | | | | 21
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 22 | | | | | | | | | | | | | | | | | | | 22
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 23 | | | | | | | | | | | | | | | | | | | 23
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 24 | | | | | | | | | | | | | | | | | | | 24
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 25 | | | | | | | | | | | | | | | | | | | 25
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
14-6-11/a A3 t2
INTOCMIT, VERIFICAT,
(verso)
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
B - Documentul (fel si nr.)
C - Pret de inregistrare
D - Diferente (+/-)
______________________________________________________________________________
| ............ Luna .... Anul ....
|
| (Unitatea)
|
| JURNAL
|
| PRIVIND REPARTIZAREA SI DECONTAREA CHELTUIELILOR DE PRODUCTIE
|
|______________________________________________________________________________|
|Nr. |A| B | Conturi | CONTURI CREDITOARE |Nr.
|
|rand| | | debitoare | |rand|
| | | |___________|__________________________________________________|
|
| | | |Simbol|Sume|__________________________________________________|
|
| | | | cont | | | | | | | | | | | | | C | D | Cost |
|
| | | | | | | | | | | | | | | | | | |efectiv|
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 0 |1| 2 | 3 | 4 | 5| 6| 7| 8| 9|10|11|12|13|14|15| 16 | 17 | 18 |
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 1 | | | | | | | | | | | | | | | | | | | 1
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 2 | | | | | | | | | | | | | | | | | | | 2
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 3 | | | | | | | | | | | | | | | | | | | 3
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 4 | | | | | | | | | | | | | | | | | | | 4
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 5 | | | | | | | | | | | | | | | | | | | 5
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 6 | | | | | | | | | | | | | | | | | | | 6
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 7 | | | | | | | | | | | | | | | | | | | 7
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 8 | | | | | | | | | | | | | | | | | | | 8
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 9 | | | | | | | | | | | | | | | | | | | 9
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 10 | | | | | | | | | | | | | | | | | | | 10
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 11 | | | | | | | | | | | | | | | | | | | 11
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 12 | | | | | | | | | | | | | | | | | | | 12
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 13 | | | | | | | | | | | | | | | | | | | 13
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 14 | | | | | | | | | | | | | | | | | | | 14
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 15 | | | | | | | | | | | | | | | | | | | 15
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 16 | | | | | | | | | | | | | | | | | | | 16
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 17 | | | | | | | | | | | | | | | | | | | 17
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 18 | | | | | | | | | | | | | | | | | | | 18
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 19 | | | | | | | | | | | | | | | | | | | 19
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 20 | | | | | | | | | | | | | | | | | | | 20
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 21 | | | | | | | | | | | | | | | | | | | 21
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 22 | | | | | | | | | | | | | | | | | | | 22
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 23 | | | | | | | | | | | | | | | | | | | 23
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 24 | | | | | | | | | | | | | | | | | | | 24
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
| 25 | | | | | | | | | | | | | | | | | | | 25
|
|____|_|___|______|____|__|__|__|__|__|__|__|__|__|__|__|____|____|_______|____|
INTOCMIT, VERIFICAT,
JURNAL PRIVIND VANZAREA PRODUSELOR SI ALTE IESIRI (Cod 14-6-12)
Format A3, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea operatiilor privind vanzarea
produselor si alte iesiri (conturile 341, 345, 346 etc.), precum si a
veniturilor din vanzarea produselor si din prestarea de servicii (creditul
conturilor 701, 702, 703, 705, 706, 708, 711 etc.) la unitatile care aplica
forma de inregistrare "pe jurnale";
- la completarea formularului Cartea mare.
2. Se intocmeste pe unitate, zilnic, la alte perioade stabilite sau lunar,
in cadrul compartimentului financiar-contabil.
Se completeaza document cu document sau pe baza de centralizatoare, potrivit
modului de lucru adoptat.
Stabilirea rulajelor, soldurilor si a coeficientului de repartizare a
diferentelor de pret, intre preturile de inregistrare si costul efectiv care se
reflecta in coloane distincte in formular, la conturile 341, 345, 346 se face
pe baza unei situatii intocmite in prealabil, similara cu Situatia privind
miscarea stocurilor, cod 14-6-9.
Rulajele creditoare totale se trec in Cartea mare.
Pentru conturile 341, 345 si 346 se trec rulajele creditoare la cost
efectiv.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
............ Luna .... Anul ....
(Unitatea)
JURNAL
PRIVIND VANZAREA PRODUSELOR SI ALTE IESIRI
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
B - Documentul (fel si nr.)
C - Pret de inregistrare
D - Diferente (+/-)
E - Cost efectiv
______________________________________________________________________________
|Nr. | A | B |Conturi debitoare| Conturi creditoare
|
|rand| |
|_________________|_______________________________________________|
| | | | |Sume| 341 | 345 |
|
| | | | Simbol cont | | (345) | (346 |
|
| | | | | | | etc.) |
|
| | | |_________________|
|________|_________|_______________________|
| | | |Sintetic|Analitic| | C| D| E| C| D| E | | | | | | | |
|
|____|___|___|________|________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 0 | 1 | 2 | 3 | 4 | 5| 6| 7| 8| 9|
10|11|12|13|14|15|16|17|18|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 1 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 2 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 3 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 4 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 5 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 6 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 7 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 8 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 9 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 10 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 11 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 12 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 13 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 14 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 15 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 16 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 17 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 18 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 19 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 20 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 21 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 22 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 23 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 24 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 25 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 26 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 27 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 28 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 29 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 30 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 31 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 32 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 33 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 34 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 35 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 36 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 37 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 38 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
14-6-12 A3 t2
INTOCMIT, VERIFICAT,
(verso)
.......... Luna .... Anul ....
(Unitatea)
JURNAL
PRIVIND VANZAREA PRODUSELOR SI ALTE IESIRI
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
B - Documentul (fel si nr.)
C - Pret de inregistrare
D - Diferente (+/-)
E - Cost efectiv
______________________________________________________________________________
|Nr. | A | B |Conturi debitoare| Conturi creditoare
|
|rand| |
|_________________|_______________________________________________|
| | | | |Sume| 341 | 345 |
|
| | | | Simbol cont | | (345) | (346 |
|
| | | | | | | etc.) |
|
| | | |_________________| |________|_________|_______________________|
| | | |Sintetic|Analitic| | C| D| E| C| D| E | | | | | | | |
|
|____|___|___|________|________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 0 | 1 | 2 | 3 | 4 | 5| 6| 7| 8| 9| 10|11|12|13|14|15|16|17|18|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 1 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 2 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 3 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 4 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 5 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 6 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 7 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 8 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 9 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 10 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 11 | | | | | | | | | | | | | | | | | | |
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 12 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 13 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 14 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 15 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 16 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 17 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 18 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 19 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 20 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 21 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 22 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 23 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 24 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 25 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 26 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 27 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 28 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 29 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 30 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 31 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 32 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 33 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 34 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 35 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 36 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 37 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
| 38 | | | | | | | | | | | | | | | | | |
|
|____|___|___|_________________|____|__|__|__|__|__|___|__|__|__|__|__|__|__|__|
INTOCMIT, VERIFICAT,
JURNAL PENTRU VANZARI (Cod 14-6-12/a)
Format X4, tiparit pe ambele fete, in carnete a 100 de file.
1. Serveste ca:
- jurnal auxiliar pentru inregistrarea vanzarilor de valori materiale sau a
prestarilor de servicii;
- document de stabilire lunara a taxei pe valoarea adaugata colectata;
- document de control al unor operatii inregistrate in contabilitate.
2. Se intocmeste intr-un singur exemplar, avand paginile numerotate, in
care se inregistreaza zilnic sau lunar, dupa caz, fara stersaturi si spatii
libere, elementele necesare pentru determinarea corecta a T.V.A. colectata
datorata.
Acest jurnal se completeaza la compartimentul financiar-contabil pe baza
documentelor tipizate comune si specifice (facturi sau documente inlocuitoare)
privind vanzarile de valori materiale sau prestari de servicii, precum si pe
baza Borderoului de vanzare (incasare) din ziua de .......... (cod 14-6-15/a).
3. Circula:
- la compartimentul financiar-contabil pentru verificarea sumelor inscrise
in conturi si a respectarii dispozitiilor legale referitoare la taxa pe
valoarea adaugata.
4. Se arhiveaza la compartimentul financiar-contabil.
JURNAL PENTRU VANZARI
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - cu deducere
B - fara deducere
C - Baza de impozitare
D - Valoarea T.V.A.
______________________________________________________________________________
|Nr. | Factura sau documentul | Total | |Export |
|
|crt.| inlocuitor legal aprobat | factura |Neimpozabile |(T.V.A.| Vanzari
|
| |___________________________|(inclusiv|_____________|cota
0)|_____________|
| |Data| Nr. | | T.V.A.) |Total| din | | Cota | Cota
|
| | | | Cumparatorul | | | care |
|T.V.A.|T.V.A.|
| | | | | | |scutite| | 11% | 22%
|
| | | |________________| | |_______|
|______|______|
| | | |Denumirea| Codul| | | A | B | | C | D| C |D
|
| | | | |fiscal| | | | | | | | |
|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10|11|
12|13|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
| Report: | | | | | | | | |
|
|________________________________|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
| De reportat: | | | | | | | | |
|
|________________________________|_________|_____|___|___|_______|___|__|___|__|
14-6-12/a X4 t2
Intocmit, Verificat,
(verso)
______________________________________________________________________________
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10|11|
12|13|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
| Report: | | | | | | | | |
|
|________________________________|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
|____|____|_____|_________|______|_________|_____|___|___|_______|___|__|___|__|
| De reportat: | | | | | | | | |
|
|________________________________|_________|_____|___|___|_______|___|__|___|__|
Intocmit, Verificat,
JURNAL PRIVIND VANZAREA MARFURILOR SI ALTE IESIRI (Cod 14-6-13)
Format A3, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea operatiilor privind marfurile
vandute, trecute din depozitele de repartizare in unitatile de desfacere cu
amanuntul sau de alimentatie publica, stocurile aflate la terti etc. (conturile
din grupa 35, contul 371 etc.) la unitatile care aplica forma de inregistrare "pe
jurnale" si care nu sunt platitoare de TVA;
- la completarea formularului Cartea mare.
2. Se intocmeste zilnic, la alte perioade stabilite sau lunar, in cadrul
compartimentului financiar-contabil, pe unitate, utilizandu-se cate un formular
separat pentru fiecare cont sintetic.
Se completeaza pe baza documentelor privind vanzarea marfurilor si a celor
privind inregistrarea stocurilor aflate la terti, document cu document sau pe
baza de centralizatoare, dupa caz.
In cadrul acestui jurnal se poate inregistra adaosul comercial aferent
marfurilor trecute din depozitele de repartizare in unitatile de desfacere cu
amanuntul.
La sfarsitul lunii, se determina rulajul creditor total, precum si
totalurile fiecaruia din conturile corespondente debitoare care se trec in
Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
............ CONTUL ............
(Unitatea) Luna .... Anul ....
JURNAL
PRIVIND VANZAREA MARFURILOR SI ALTE IESIRI
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
______________________________________________________________________________
|Nr. |A|Documentul|EXPLICATII| Conturi corespondente debitoare | |Nr.
|
|rand| |(felul si | |___________________________________| Rulaj
|rand|
| | | nr.) | | | | | | | | | | | | | |creditor|
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| |1| 2 | 3 | 4| 5| 6| 7| 8| 9|10|11|12|13|14|15| 16 |
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 1 | | | | | | | | | | | | | | | | | 1
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 2 | | | | | | | | | | | | | | | | | 2
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 3 | | | | | | | | | | | | | | | | | 3
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 4 | | | | | | | | | | | | | | | | | 4
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 5 | | | | | | | | | | | | | | | | | 5
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 6 | | | | | | | | | | | | | | | | | 6
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 7 | | | | | | | | | | | | | | | | | 7
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 8 | | | | | | | | | | | | | | | | | 8
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 9 | | | | | | | | | | | | | | | | | 9
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 10 | | | | | | | | | | | | | | | | | 10
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 11 | | | | | | | | | | | | | | | | | 11
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 12 | | | | | | | | | | | | | | | | | 12
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 13 | | | | | | | | | | | | | | | | | 13
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 14 | | | | | | | | | | | | | | | | | 14
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 15 | | | | | | | | | | | | | | | | | 15
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 16 | | | | | | | | | | | | | | | | | 16
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 17 | | | | | | | | | | | | | | | | | 17
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 18 | | | | | | | | | | | | | | | | | 18
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 19 | | | | | | | | | | | | | | | | | 19
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 20 | | | | | | | | | | | | | | | | | 20
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 21 | | | | | | | | | | | | | | | | | 21
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 22 | | | | | | | | | | | | | | | | | 22
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 23 | | | | | | | | | | | | | | | | | 23
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 24 | | | | | | | | | | | | | | | | | 24
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 25 | | | | | | | | | | | | | | | | | 25
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 26 | | | | | | | | | | | | | | | | | 26
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 27 | | | | | | | | | | | | | | | | | 27
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
14-6-13 A3 t2
INTOCMIT, VERIFICAT,
(verso)
............ CONTUL ............
(Unitatea) Luna .... Anul ....
JURNAL
PRIVIND VANZAREA MARFURILOR SI ALTE IESIRI
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Ziua inregistrarii
______________________________________________________________________________
|Nr. |A|Documentul|EXPLICATII| Conturi corespondente debitoare | |Nr.
|
|rand| |(felul si | |___________________________________| Rulaj
|rand|
| | | nr.) | | | | | | | | | | | | | |creditor|
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| |1| 2 | 3 | 4| 5| 6| 7| 8| 9|10|11|12|13|14|15| 16 |
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 1 | | | | | | | | | | | | | | | | | 1
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 2 | | | | | | | | | | | | | | | | | 2
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 3 | | | | | | | | | | | | | | | | | 3
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 4 | | | | | | | | | | | | | | | | | 4
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 5 | | | | | | | | | | | | | | | | | 5
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 6 | | | | | | | | | | | | | | | | | 6
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 7 | | | | | | | | | | | | | | | | | 7
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 8 | | | | | | | | | | | | | | | | | 8
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 9 | | | | | | | | | | | | | | | | | 9
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 10 | | | | | | | | | | | | | | | | | 10
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 11 | | | | | | | | | | | | | | | | | 11
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 12 | | | | | | | | | | | | | | | | | 12
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 13 | | | | | | | | | | | | | | | | | 13
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 14 | | | | | | | | | | | | | | | | | 14
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 15 | | | | | | | | | | | | | | | | | 15
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 16 | | | | | | | | | | | | | | | | | 16
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 17 | | | | | | | | | | | | | | | | | 17
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 18 | | | | | | | | | | | | | | | | | 18
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 19 | | | | | | | | | | | | | | | | | 19
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 20 | | | | | | | | | | | | | | | | | 20
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 21 | | | | | | | | | | | | | | | | | 21
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 22 | | | | | | | | | | | | | | | | | 22
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 23 | | | | | | | | | | | | | | | | | 23
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 24 | | | | | | | | | | | | | | | | | 24
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 25 | | | | | | | | | | | | | | | | | 25
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 26 | | | | | | | | | | | | | | | | | 26
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
| 27 | | | | | | | | | | | | | | | | | 27
|
|____|_|__________|__________|__|__|__|__|__|__|__|__|__|__|__|__|________|____|
INTOCMIT, VERIFICAT,
BORDEROU DE PRIMIRE A OBIECTELOR IN CONSIGNATIE (Cod 14-6-14)
Format A4, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste:
- la centralizarea obiectelor primite spre vanzare in consignatie;
- ca document de incarcare in gestiune cu obiectele primite spre vanzare;
- document de inregistrare in contabilitate.
2. Se intocmeste, zilnic, de pretuitor sau persoana desemnata cu evaluarea
obiectelor primite de la deponenti, in doua exemplare, si se semneaza de acesta
pentru predare si de gestionar pentru primirea obiectelor.
3. Circula:
- la compartimentul financiar-contabil (exemplarul 1);
- la gestionar, impreuna cu obiectele primite in consignatie (exemplarul
2).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la gestionar (exemplarul 2).
............ Pagina .....
(Unitatea)
BORDEROU
DE PRIMIRE A OBIECTELOR IN CONSIGNATIE
in ziua de ... anul .... raionul ........
______________________________________________________________________________
| Numar bon | Valoarea - lei |Descrierea| Deponent
|
|de primire-|_____________________|obiectului|_________________________________|
| chitanta |La primire|La vanzare| | Numele si | Seria si
|
| | | | | prenumele | nr. buletin
|
| | | | | | de identitate
|
|___________|__________|__________|__________|_______________|_________________|
| 1 | 2 | 3 | 4 | 5 | 6
|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
14-6-14 A4 t2
(verso)
______________________________________________________________________________
| 1 | 2 | 3 | 4 | 5 | 6
|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
|___________|__________|__________|__________|_______________|_________________|
PREDAT PRIMIT
PRETUITOR, GESTIONAR,
BORDEROU DE IESIRE A OBIECTELOR DIN CONSIGNATIE (Cod 14-6-15)
Format A4, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste la evidenta miscarii obiectelor primite in consignatie.
2. Se intocmeste, zilnic, in doua exemplare, de catre gestionar, pe baza
bonurilor de vanzare sau facturilor, pe care il semneaza.
3. Circula:
- la compartimentul financiar-contabil, insotit de documentele de vanzare
(exemplarul 1);
- ramane la gestionar, pentru justificarea predarii documentelor
(exemplarul 2).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la gestionar (exemplarul 2).
............
(Unitatea) Pagina .....
BORDEROU DE IESIRE A OBIECTELOR DIN CONSIGNATIE
in ziua de ..... anul .... raionul ............
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Numarul facturii sau al bonului de vanzare
B - Denumirea obiectului
______________________________________________________________________________
|Nr.| Bon de | | | Valoarea obiectelor - lei |
|crt| primire
|A|B|_________________________________________________________|
| |____________| | |Retrase | Dupa |La pret de| La pret |Comision
|T.V.A.|
| |Numarul|Data| | | de |schimbarea| vanzare | de |(exclusiv| |
| | | | | |deponent| pretului | catre |cumparare| T.V.A.) |
|
| | | | | | | |cumparator| de la | |
|
| | | | | | | |(inclusiv |deponent | |
|
| | | | | | | | comision | | |
|
| | | | | | | |si T.V.A.)| | |
|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
| 0 | 1 | 2 |3|4| 5 | 6 | 7 | 8 | 9 | 10
|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
14-6-15 A4 t2
Gestionar,
(verso)
______________________________________________________________________________
| 0 | 1 | 2 |3|4| 5 | 6 | 7 | 8 | 9 | 10
|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
|___|_______|____|_|_|________|__________|__________|_________|_________|______|
Gestionar,
BORDEROU DE VANZARE (INCASARE) (Cod 14-6-15/a)
Format X4, tiparit pe ambele fete, sub forma de carnete a 100 de file.
1. Serveste:
- ca document de centralizare zilnica a vanzarilor (incasarilor) realizate
de unitati;
- la inregistrarea vanzarilor (incasarilor) in Jurnalul pentru vanzari (cod
14-6-12/a);
- la stabilirea taxei pe valoarea adaugata colectata.
2. Se intocmeste intr-un exemplar de compartimentul financiar-contabil pe
baza monetarelor sau a documentelor de centralizare a vanzarilor pe unitati,
cum sunt: borderourile, bonurile de vanzare, borderoul notelor de plata,
centralizatorul vanzarilor pe ospatari, centralizatorul vanzarilor cu plata in
rate, borderourile de decontare a prestatiilor etc.
3. Circula la:
- persoana care conduce "Jurnalul pentru vanzari".
4. Se arhiveaza la compartimentul financiar-contabil.
BORDEROU DE VANZARE (INCASARE)
din ziua de ........ anul ....
Semnificatia coloanei A din tabelul de mai jos este urmatoarea:
A - Baza de impozitare
- lei -
______________________________________________________________________________
|Nr. | Documentul | Explicatii | Vanzari (incasari)
|
|crt.|___________________|
|________________________________________|
| |Data|Nr. |Denumirea| |Total|Neimpozabile| T.V.A. | T.V.A.
|
| | | | | | | | 11 % | 22 %
|
| | | | | | |
|__________|__________|
| | | | | | | | A | Val. | A | Val.
|
| | | | | | | | |T.V.A.|
|T.V.A.|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
| Intocmit, | Total | | | | | |
|
| Verificat, | | | | | | |
|
|________________________|____________|_____|____________|___|______|___|______|
14-6-15a X4 t2
(verso)
______________________________________________________________________________
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
|____|____|____|_________|____________|_____|____________|___|______|___|______|
| Intocmit, | Total | | | | | |
|
| Verificat, | | | | | | |
|
|________________________|____________|_____|____________|___|______|___|______|
JURNAL PRIVIND OPERATII DIVERSE (pentru conturi sintetice - Cod 14-6-17 si
Cod 14-6-17/a)
Format A4 si A3, tiparite pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru inregistrarea operatiilor in creditul
conturilor fara dezvoltare analitica sau a caror dezvoltare se asigura pe fise
separate, dar care nu sunt cuprinse in alte jurnale (de exemplu, conturile 411,
416, 426 etc.) la unitatile care aplica forma de inregistrare "pe
jurnale";
- la completarea formularului Cartea mare.
2. Se intocmeste zilnic sau pe masura efectuarii operatiilor, in cadrul
compartimentului financiar-contabil. Se utilizeaza formatul potrivit, in
functie de numarul conturilor folosite.
Se completeaza document cu document sau pe baza de centralizatoare.
Inscrierea conturilor se poate face pe genuri de operatii, pe grupe de
conturi care au legatura intre ele sau in ordinea simbolurilor conturilor.
Daca volumul operatiilor este mic, in cadrul unui compartiment al
jurnalului pot fi cuprinse unul pana la trei conturi creditoare.
La sfarsitul lunii, dupa inregistrarea in jurnal a tuturor operatiilor, se
face gruparea sumelor pe conturi corespondente debitoare, verificandu-se ca
totalul sumelor din grupare sa fie egal cu rulajul creditor al contului pentru
care s-a facut gruparea.
Lunar, rulajele creditoare ale fiecarui cont, precum si sumele totale ale
conturilor corespondente debitoare (din grupare) se trec in Cartea mare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| ............ Pag. .....
|
| (Unitatea)
|
| JURNAL PRIVIND OPERATII DIVERSE
|
| (pentru conturi sintetice)
|
| pe luna ...... anul ....
|
|______________________________________________________________________________|
|Nr. | Ziua |Document|Explicatii| Cont | Rulaj |Gruparea sumelor
|
|rand|inregistrarii| (fel, | |corespondent|creditor| pe conturi
|
| | | nr.) | | debitor | | corespondente
|
| | | | | | | debitoare
|
| | | | | |
|_________________|
| | | | | | | Cont | Suma
|
| | | | | | | debitor |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|____|_____________|________|__________|____________|________|_________|_______|
| CONTUL .................
|
|______________________________________________________________________________|
| 1 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 2 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 3 | | | | | | | |
|____|_____________|________|__________|____________|________|_________|_______|
| 4 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 5 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 6 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 7 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 8 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 9 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 10 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 11 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 12 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 13 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 14 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| CONTUL .................
|
|______________________________________________________________________________|
| 1 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 2 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 3 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 4 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 5 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 6 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 7 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 8 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 9 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 10 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 11 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 12 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 13 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 14 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| Intocmit, Verificat, |
|______________________________________________________________________________|
14-6-17 A4 t2
(verso)
______________________________________________________________________________
|Nr. | Ziua |Document|Explicatii| Cont | Rulaj |Gruparea sumelor
|
|rand|inregistrarii| (fel, | |corespondent|creditor| pe conturi
|
| | | nr.) | | debitor | | corespondente
|
| | | | | | | debitoare
|
| | | | | |
|_________________|
| | | | | | | Cont | Suma
|
| | | | | | | debitor |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|____|_____________|________|__________|____________|________|_________|_______|
| CONTUL .................
|
|______________________________________________________________________________|
| 1 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 2 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 3 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 4 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 5 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 6 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 7 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 8 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 9 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 10 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 11 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 12 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 13 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 14 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| CONTUL .................
|
|______________________________________________________________________________|
| 1 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 2 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 3 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 4 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 5 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 6 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 7 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 8 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 9 | | | | | | | |
|____|_____________|________|__________|____________|________|_________|_______|
| 10 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 11 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 12 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 13 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| 14 | | | | | | |
|
|____|_____________|________|__________|____________|________|_________|_______|
| Intocmit, Verificat,
|
|______________________________________________________________________________|
............
(Unitatea) JURNAL PRIVIND OPERATII DIVERSE
(pentru conturi sintetice)
pe luna ...... anul ....
__________________________________________________________________________
|Nr. | CONTUL ..................... |
|rand|_____________________________________________________________________|
| | Ziua | Document | Explicatii | Cont | Rulaj |
| | inregistrarii | (fel si nr.) | | corespondent | creditor |
| | | | | debitor | |
|____|_______________|______________|____________|______________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________|____________|______________|__________|
| 1 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 2 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 3 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 4 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 5 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 6 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 7 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 8 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 9 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 10 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 11 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 12 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 13 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 14 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 15 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 16 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 17 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 18 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 19 | | | | | |
|____|_______________|______________|____________|______________|__________|
| Gruparea sumelor pe conturi corespondente debitoare: |
|__________________________________________________________________________|
| Cont | Cont | Cont | Cont | Cont | Cont |
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
continuare
__________________________________________________________________________
|Nr. | CONTUL ..................... |
|rand|_____________________________________________________________________|
| | Ziua | Document | Explicatii | Cont | Rulaj |
| | inregistrarii | (fel si nr.) | | corespondent | creditor |
| | | | | debitor | |
|____|_______________|______________|____________|______________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________|____________|______________|__________|
| 1 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 2 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 3 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 4 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 5 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 6 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 7 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 8 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 9 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 10 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 11 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 12 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 13 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 14 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 15 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 16 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 17 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 18 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 19 | | | | | |
|____|_______________|______________|____________|______________|__________|
| Gruparea sumelor pe conturi corespondente debitoare: |
|__________________________________________________________________________|
| Cont | Cont | Cont | Cont | Cont | Cont |
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
continuare
__________________________________________________________________________
|Nr. | CONTUL ..................... |
|rand|_____________________________________________________________________|
| | Ziua | Document | Explicatii | Cont | Rulaj |
| | inregistrarii | (fel si nr.) | | corespondent | creditor |
| | | | | debitor | |
|____|_______________|______________|____________|______________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________|____________|______________|__________|
| 1 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 2 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 3 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 4 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 5 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 6 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 7 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 8 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 9 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 10 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 11 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 12 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 13 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 14 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 15 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 16 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 17 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 18 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 19 | | | | | |
|____|_______________|______________|____________|______________|__________|
| Gruparea sumelor pe conturi corespondente debitoare: |
|__________________________________________________________________________|
| Cont | Cont | Cont | Cont | Cont | Cont |
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
14-6-17/a A3 t2
INTOCMIT, VERIFICAT,
(verso)
............
(Unitatea) JURNAL PRIVIND OPERATII DIVERSE
(pentru conturi sintetice)
pe luna ...... anul ....
__________________________________________________________________________
|Nr. | CONTUL ..................... |
|rand|_____________________________________________________________________|
| | Ziua | Document | Explicatii | Cont | Rulaj |
| | inregistrarii | (fel si nr.) | | corespondent | creditor |
| | | | | debitor | |
|____|_______________|______________|____________|______________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________|____________|______________|__________|
| 1 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 2 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 3 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 4 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 5 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 6 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 7 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 8 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 9 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 10 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 11 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 12 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 13 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 14 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 15 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 16 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 17 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 18 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 19 | | | | | |
|____|_______________|______________|____________|______________|__________|
| Gruparea sumelor pe conturi corespondente debitoare: |
|__________________________________________________________________________|
| Cont | Cont | Cont | Cont | Cont | Cont |
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
- continuare -
__________________________________________________________________________
|Nr. | CONTUL ..................... |
|rand|_____________________________________________________________________|
| | Ziua | Document | Explicatii | Cont | Rulaj |
| | inregistrarii | (fel si nr.) | | corespondent | creditor |
| | | | | debitor | |
|____|_______________|______________|____________|______________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________|____________|______________|__________|
| 1 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 2 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 3 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 4 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 5 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 6 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 7 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 8 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 9 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 10 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 11 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 12 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 13 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 14 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 15 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 16 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 17 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 18 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 19 | | | | | |
|____|_______________|______________|____________|______________|__________|
| Gruparea sumelor pe conturi corespondente debitoare: |
|__________________________________________________________________________|
| Cont | Cont | Cont | Cont | Cont | Cont |
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
- continuare -
__________________________________________________________________________
|Nr. | CONTUL ..................... |
|rand|_____________________________________________________________________|
| | Ziua | Document | Explicatii | Cont | Rulaj |
| | inregistrarii | (fel si nr.) | | corespondent | creditor |
| | | | | debitor | |
|____|_______________|______________|____________|______________|__________|
| | 1 | 2 | 3 | 4 | 5 |
|____|_______________|______________|____________|______________|__________|
| 1 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 2 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 3 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 4 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 5 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 6 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 7 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 8 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 9 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 10 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 11 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 12 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 13 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 14 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 15 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 16 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 17 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 18 | | | | | |
|____|_______________|______________|____________|______________|__________|
| 19 | | | | | |
|____|_______________|______________|____________|______________|__________|
| Gruparea sumelor pe conturi corespondente debitoare: |
|__________________________________________________________________________|
| Cont | Cont | Cont | Cont | Cont | Cont |
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
|__________|___________|____________|____________|____________|____________|
INTOCMIT, VERIFICAT,
JURNAL PENTRU CUMPARARI (Cod 14-6-17/b)
Format X4, tiparit pe ambele fete, in carnete a 50 si 100 de file.
1. Serveste ca:
- jurnal auxiliar pentru inregistrarea cumpararilor de valori materiale sau
a prestarilor de servicii;
- document de stabilire lunara a taxei pe valoarea adaugata deductibila;
- document de control al unor operatii inregistrate in contabilitate.
2. Se intocmeste intr-un singur exemplar, avand paginile numerotate, in
care se inregistreaza zilnic, fara stersaturi si spatii libere, elementele
necesare pentru determinarea corecta a taxei pe valoarea adaugata deductibila.
Se intocmeste un jurnal separat pentru cumparari de bunuri si servicii
pentru nevoile firmei si, separat, pentru cumparari de bunuri (marfuri) care se
vand ca atare.
Acest jurnal se completeaza la compartimentul financiar-contabil pe baza
documentelor tipizate privind cumpararile de valori materiale sau de prestari
de servicii.
3. Circula:
- la compartimentul financiar-contabil pentru verificarea sumelor inscrise
in conturi si a respectarii dispozitiilor legale referitoare la taxa pe
valoarea adaugata.
4. Se arhiveaza la compartimentul financiar-contabil.
JURNAL PENTRU CUMPARARI
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Baza de impozitare
B - Valoarea T.V.A.
______________________________________________________________________________
|Nr. | Factura | Total |Neimpozabile| Cumparari | Import
|
|crt.| sau documentul | factura | |_____________| cu
|
| | inlocuitor legal aprobat|(inclusiv| | Cota | Cota
|certificat|
| |_________________________| T.V.A.) | | TVA | TVA | de
|
| |Data|Nr.| Vanzatorul | | | 11% | 22% | amanare
|
| | | |________________| |
|______|______|__________|
| | | |Denumirea|Codul | | |A | B | A | B| A | B
|
| | | | |fiscal| | | | | | | |
|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 |7 | 8 | 9 |10| 11 | 12
|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
| Report: | | | | | | |
|
|________________________________________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
| De reportat: | | | | | | | |
|
| | | | | | | | |
|
|______________________________|_________|____________|__|___|___|__|_____|____|
14-6-17/b X4 t2
INTOCMIT, VERIFICAT,
(verso)
______________________________________________________________________________
| 0 | 1 | 2 | 3 | 4 | 5 | 6 |7 | 8 | 9 |10| 11 | 12
|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
| Report: | | | | | | |
|
|________________________________________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
|____|____|___|_________|______|_________|____________|__|___|___|__|_____|____|
| De reportat: | | | | | | | |
|
| | | | | | | | |
|
|______________________________|_________|____________|__|___|___|__|_____|____|
INTOCMIT, VERIFICAT,
SITUATIE PRIVIND AVANSURILE DE TREZORERIE (Cod 14-6-18)
Format X4, tiparit pe ambele fete, in foi volante.
1. Serveste:
- ca jurnal auxiliar pentru contabilitatea analitica a avansurilor spre
decontare acordate, precum si a cheltuielilor decontate la unitatile care
aplica forma de inregistrare "pe jurnale";
- ca document centralizator pentru inregistrarea cheltuielilor (decontate
in jurnalul pentru creditul contului 542 "Avansuri de trezorerie".
2. Se intocmeste, pe masura efectuarii operatiilor, in cadrul
compartimentului financiar-contabil.
Se completeaza pe baza Dispozitiilor de plata-incasare catre casierie, cod
14-4-4 si cod 14-4-4/a, a Ordinelor de deplasare (delegatie), cod 14-5-4 si cod
14-5-4/a la care sunt anexate documentele justificative de cheltuieli.
Atat avansul acordat cat si decontarea acestuia se inscriu pe acelasi rand.
La sfarsitul lunii se stabilesc pozitiile ramase nelichidate, respectiv
soldurile, ce se transcriu in formularul care se foloseste pentru luna
urmatoare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Avans acordat
B - Achitarea sumelor cheltuite peste avans
C - Penalizari de intarziere
S - Suma
Z - Ziua
______________________________________________________________________________
| SITUATIE Pag. .................
|
| PRIVIND AVANSURILE DE TREZORERIE Luna ..... Anul ......
|
|______________________________________________________________________________|
|Nr. |Numele | Nr. |Sold | A | B | Decontul | Cheltuieli | Sume |Sold
la|C|
|rand| si | rand | la | | | | conform |restitu- |sfarsi-|
|
| |prenu- | din |ince-| | | |ordinului de | ite sau | tul |
|
| | mele |situa-|putul| | | | deplasare |retinute | lunii |
|
| |titula-| tia |lunii| | | | (verso), | | |
|
| | rului |lunii | | | | |inregistrate | | |
|
| | de |prece-| | | | | in debitul | | |
|
| | avans |dente | | | | | conturilor | | |
|
| | | | |___|___|__________|_____________|_________|_______|_|
| | | | |Z|S|Z|S|Data|Nr.|S| | | | | | | |Z|Cont |S|
|S|
| | | | | | | | | | | | | | | | | | | |co- | | |
|
| | | | | | | | | | | | | | | | | | | |res- | | |
|
| | | | | | | | | | | | | | | | | | | |pon- | | |
|
| | | | | | | | | | | | | | | | | | | |dent | | |
|
| | | | | | | | | | | | | | | | | | | |debi-| | |
|
| | | | | | | | | | | | | | | | | | | |tor | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 1 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 2 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 3 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 4 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 5 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 6 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 7 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 8 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 9 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 10 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 11 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 12 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 13 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 14 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 15 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 16 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 17 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 18 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 19 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 20 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 21 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 22 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 23 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 24 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 25 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 26 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 27 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
14-6-18 X4 t2
INTOCMIT, VERIFICAT,
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Avans acordat
B - Achitarea sumelor cheltuite peste avans
C - Penalizari de intarziere
S - Suma
Z - Ziua
(verso)
______________________________________________________________________________
| SITUATIE Pag. .................
|
| PRIVIND AVANSURILE DE TREZORERIE Luna ..... Anul ......
|
|______________________________________________________________________________|
|Nr. |Numele | Nr. |Sold | A | B | Decontul | Cheltuieli | Sume |Sold
la|C|
|rand| si | rand | la | | | | conform |restitui-|sfarsi-|
|
| |prenu- | din |ince-| | | |ordinului de |te sau | tul |
|
| | mele |situa-|putul| | | | deplasare |retinute | lunii |
|
| |titula-| tia |lunii| | | | (verso), | | |
|
| | rului |lunii | | | | |inregistrate | | |
|
| | de |prece-| | | | | in debitul | | |
|
| | avans |dente | | | | | conturilor | | |
|
| | | |
|___|___|__________|_____________|_________|_______|_|
| | | | |Z|S|Z|S|Data|Nr.|S| | | | | | | |Z|Cont |S|
|S|
| | | | | | | | | | | | | | | | | | | |co- | | |
|
| | | | | | | | | | | | | | | | | | | |res- | | |
|
| | | | | | | | | | | | | | | | | | | |pon- | | |
|
| | | | | | | | | | | | | | | | | | | |dent | | |
|
| | | | | | | | | | | | | | | | | | | |debi-| | |
|
| | | | | | | | | | | | | | | | | | | |tor | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 1 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 2 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 3 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 4 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 5 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 6 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 7 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 8 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 9 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 10 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 11 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 12 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 13 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 14 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 15 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 16 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 17 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 18 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 19 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 20 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 21 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 22 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 23 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 24 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 25 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 26 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
| 27 | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|______|_____|_|_|_|_|____|___|_|_|_|_|_|_|_|_|_|_____|_|_______|_|
INTOCMIT, VERIFICAT,
FISA DE CONT ANALITIC PENTRU CHELTUIELI EFECTIVE (Cod 14-6-21)
Format A3, tiparit pe ambele fete, in foi volante, pe carton.
1. Serveste ca:
- document de inregistrare in contabilitatea de gestiune a costurilor
efective pe comenzi, produse sau semifabricate, obiect (sau parte din obiect)
de constructii, lucrari de intretinere si reparatii si altele;
- document pentru determinarea costurilor efective pe unitatea de
calculatie.
2. Se intocmeste intr-un exemplar, de compartimentul financiar-contabil,
pentru fiecare comanda, produs sau semifabricat, obiect (sau parte de obiect)
de constructii, lucrare de intretinere si reparatii.
Se completeaza la inceputul anului pe baza soldurilor de la sfarsitul
anului precedent, iar in cursul anului, pe baza documentelor justificative
referitoare la consumul de materiale, plata salariilor pentru munca prestata, a
cheltuielilor indirecte si alte cheltuieli efectuate potrivit dispozitiilor
legale. La sfarsitul fiecarei luni se totalizeaza sumele inregistrate, in
vederea intocmirii balantei de verificare a operatiilor inregistrate.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| .......... FISA DE CONT | NUMARUL | CONT | PAGINA
|
| (Unitatea) ANALITIC PENTRU | COMENZII | |
|
| CHELTUIELI EFECTIVE
|_______________|_____________|___________|
| (comanda, produsul,
|_______________|_____________|___________|
| obiectul, lucrarea etc.) |CANTITATEA| U/M| DATA | DATA
|
| ........................ | | | INCEPERII |TERMINARII
|
| | |
|(fabricatiei,|(receptiei)|
| | | | comenzii |
|
| | | | etc.) |
|
|____________________________________|__________|____|_____________|___________|
| Document | | TOTAL |DECONTAREA PRODUCTIEI | Cont
|
|______________|_____________________|CHELTUIELI|______________________|cores-
|
|Data|Felul|Nr.| | | | | | | | | | | |
|Canti-|Pretul|Valoarea|pondent|
| | | | | | | | | | | | | | | |tatea |unitar| |
|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
14-6-21 A3 t2
(verso)
______________________________________________________________________________
| Document | | TOTAL |DECONTAREA PRODUCTIEI | Cont
|
|______________|_____________________|CHELTUIELI|______________________|cores-
|
|Data|Felul|Nr.| | | | | | | | | | | |
|Canti-|Pretul|Valoarea|pondent|
| | | | | | | | | | | | | | | |tatea |unitar| |
|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
|____|_____|___|_|_|_|_|_|_|_|_|_|_|_|__________|______|______|________|_______|
FISA DE CONT ANALITIC PENTRU CHELTUIELI INDIRECTE DE PRODUCTIE (Cod
14-6-21/a)
Format A4, tiparit pe ambele fete, in foi volante.
1. Serveste ca document de inregistrare in contabilitatea de gestiune a
cheltuielilor comune ale sectiei, cheltuielilor generale de administratie, pe
sectii si feluri de cheltuieli, dupa natura lor, conform prevederilor art. 96
si 97 din Regulamentul privind aplicarea Legii contabilitatii, a cheltuielilor
de desfacere (la intern); cheltuielilor de circulatie (cheltuieli de desfacere
a produselor la export); cheltuielilor cu activitatea de "service" in
perioada de garantie, dupa caz.
2. Se intocmeste intr-un exemplar, separat pentru fiecare cont sintetic de
cheltuieli. In cazul cand numarul coloanelor fisei este insuficient pentru
reflectarea tuturor conturilor analitice ale contului de cheltuieli respectiv,
se deschid doua sau mai multe fise, dupa caz.
Se completeaza pe baza documentelor justificative referitoare la operatiile
intervenite.
La sfarsitul fiecarei luni, se totalizeaza rulajele, in vederea intocmirii
balantei analitice de verificare a operatiilor inregistrate in contabilitatea
de gestiune.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| FISA DE CONT ANALITIC | Denumirea contului (sectiei, | Cont | Pagina
|
| PENTRU CHELTUIELI | atelierului, unitatii)
|________|__________|
| INDIRECTE DE PRODUCTIE | _____________________________ | |
|
|_________________________|________________________________|________|__________|
|Data|Documentul| Explicatii| | | | | | | | | |Total|Simbol | Suma
|
| |(felul si | | | | | | | | | | |debit| cont
|creditata|
| | nr.) | | | | | | | | | | | |cores- |
|
| | | | | | | | | | | | | |pondent|
|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
14-6-21/a A4 t2
(verso)
______________________________________________________________________________
|Data|Documentul| Explicatii| | | | | | | | | |Total|Simbol | Suma
|
| |(felul si | | | | | | | | | | |debit| cont
|creditata|
| | nr.) | | | | | | | | | | | |cores- |
|
| | | | | | | | | | | | | |pondent|
|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
|____|__________|___________|__|__|__|__|__|__|__|__|__|_____|_______|_________|
FISA DE CONT PENTRU OPERATII DIVERSE (Cod 14-6-22)
FISA DE CONT PENTRU OPERATII DIVERSE (in valuta si in lei - Cod 14-6-22/a)
Format 1/12X si X4, tiparite pe ambele fete, in foi volante, pe carton.
1. Serveste:
- la tinerea contabilitatii analitice a conturilor de clienti, debitori,
furnizori, creditori, etc.;
- la tinerea contabilitatii sintetice a operatiilor economice si financiare
in unitatile care utilizeaza forma de inregistrare contabila
"maestru-sah" simplificat.
2. Se intocmeste manual sau cu ajutorul tehnicii de calcul, dupa caz,
intr-un exemplar, pentru fiecare client, debitor, furnizor sau creditor si se
sorteaza pe conturi analitice de grupare, potrivit planului de conturi.
In cazul cand se utilizeaza pentru tinerea contabilitatii sintetice a
operatiilor economice si financiare, fisele de cont se deschid pentru fiecare
cont sintetic de gradul I care nu se desfasoara pe conturi sintetice de gradul
II si pentru conturile de gradul II prevazute in planul de conturi.
Se completeaza, la inceputul anului, pe baza soldurilor de la sfarsitul
anului precedent, iar in cursul anului, pe baza documentelor justificative
referitoare la operatiile intervenite.
La sfarsitul fiecarei luni, in fisele analitice se totalizeaza rulajele pe
luna respectiva si cumulat de la inceputul anului, in vederea intocmirii
balantei analitice de verificare a operatiilor inregistrate sau a situatiilor
de solduri, iar in fisele de cont sintetic se face totalul cumulat al rulajului
pe debit si credit, precum si soldul contului.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| FISA DE CONT PENTRU OPERATII DIVERSE | Simbol cont | Pagina
|
| (Unitatea) ......................... |_______________|__________|
| .................................... | |
|
|___________________________________________________|_______________|__________|
| Data | Document | EXPLICATII | Simbol cont | Debit | Credit | D/C | Sold
|
|______|_____________| | corespondent | | | |
|
| | Felul | Nr. | | | | | |
|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
| De reportat: | | | | | |
|
|____________________|____________|______________|_______|________|_____|______|
14-6-22 1/12X t2
(verso)
__________________________
| Simbol cont | Pagina
|
|_______________|__________|
| |
|
___________________________________________________|_______________|__________|
| Data | Document | EXPLICATII | Simbol cont | Debit | Credit | D/C | Sold
|
|______|_____________| | corespondent | | | |
|
| | Felul | Nr. | | | | | |
|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
|______|_______|_____|____________|______________|_______|________|_____|______|
| De reportat: | | | | | |
|
|____________________|____________|______________|_______|________|_____|______|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Debit
B - Credit
______________________________________________________________________________
| .......... FISA DE CONT PENTRU Tara ........ | Simbol
cont|
| (Unitatea) OPERATII DIVERSE
|____________|
| (in valuta si lei) Firma ....... | Pag.
|
|_________________________________________________________________|____________|
|Data| Document |Explicatii| Simbol cont | VALUTA
|Cursul|A|B|D/C|Sold|
| | | | corespondent | | | | | |
|
| |___________| |_________________|____________| | | | |
|
| |Felul|Numar| |Sintetic|Analitic|A|B|D/C|Sold| | | | |
|
|____|_____|_____|__________|________|________|_|_|___|____|______|_|_|___|____|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
|____|_____|_____|__________|________|________|_|_|___|____|______|_|_|___|____|
14-6-22/a X4 t2
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Debit
B - Credit
(verso)
______________________________________________________________________________
| .......... FISA DE CONT PENTRU Tara ........ | Simbol
cont|
| (Unitatea) OPERATII DIVERSE
|____________|
| (in valuta si lei) Firma ....... | Pag.
|
|_________________________________________________________________|____________|
|Data| Document |Explicatii| Simbol cont | VALUTA
|Cursul|A|B|D/C|Sold|
| | | | corespondent | | | | | |
|
| |___________| |_________________|____________| | | | |
|
| |Felul|Numar| |Sintetic|Analitic|A|B|D/C|Sold| | | | |
|
|____|_____|_____|__________|________|________|_|_|___|____|______|_|_|___|____|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
| | | | | | | | | | | | | | |
|
|____|_____|_____|__________|________|________|_|_|___|____|______|_|_|___|____|
DOCUMENT CUMULATIV (Cod 14-6-24, Cod 14-6-24/a, Cod 14-6-24/b si Cod
14-6-24/c)
Format A4, cu 41 randuri si 7 coloane, A4 cu 25 randuri si 12 coloane, 1/3
A, cu 40 randuri si 27 coloane si A3, cu 42 randuri si 13 coloane, tiparite pe
ambele fete, in foi volante.
1. Serveste ca:
- document de centralizare a datelor din mai multe documente justificative
care reflecta operatii economice si financiare de acelasi fel dintr-o anumita
perioada (intrari si iesiri de materiale, produse sau marfuri, operatii banesti
etc.);
- document justificativ centralizator de inregistrare in contabilitatea
sintetica si analitica.
2. Se intocmeste in cadrul compartimentului financiar-contabil,
completandu-se titulatura si continutul coloanelor in functie de natura
operatiilor economice si financiare si de necesitatile de centralizare si de
inregistrare.
La institutiile publice, in situatia cand, in cursul unei zile, exista un
numar mai restrans de operatii, se poate folosi un singur document cumulativ
pentru operatiile unei zile. In acest caz, documentul cumulativ va avea doua
parti: in partea stanga, pe coloane distincte, se vor inscrie conturile care se
debiteaza, iar in partea dreapta, conturile care se crediteaza. Fiecare
operatie se inscrie pe un rand separat pentru a se urmari corespondenta
conturilor. Pe ultimul rand se face totalul sumelor pe fiecare coloana. Totalul
conturilor debitoare trebuie sa corespunda cu totalul conturilor creditoare. La
fiecare cont se inregistreaza totalul rezultat in coloana corespunzatoare.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| .................... DOCUMENT CUMULATIV
|
| (Unitatea)
|
|______________________________________________________________________________|
| Nr. | |_________|_________|_________|_________|_________|_________|
| rand | | | | | | |
|
|_______|__________|_________|_________|_________|_________|_________|_________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_______|__________|_________|_________|_________|_________|_________|_________|
| 1 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 2 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 3 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 4 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 5 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 6 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 7 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 8 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 9 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 10 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 11 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 12 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 13 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 14 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 15 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 16 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 17 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 18 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 19 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 20 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 21 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 22 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 23 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 24 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 25 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 26 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 27 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 28 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 29 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 30 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 31 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 32 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 33 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 34 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 35 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 36 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 37 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 38 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 39 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 40 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 41 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
14-6-24 A4 t2
(verso)
______________________________________________________________________________
| .................... DOCUMENT CUMULATIV
|
| (Unitatea)
|
|______________________________________________________________________________|
| Nr. |
|_________|_________|_________|_________|_________|_________|
| rand | | | | | | |
|
|_______|__________|_________|_________|_________|_________|_________|_________|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_______|__________|_________|_________|_________|_________|_________|_________|
| 1 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 2 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 3 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 4 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 5 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 6 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 7 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 8 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 9 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 10 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 11 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 12 | | | | | | | | | | | | | |
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 13 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 14 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 15 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 16 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 17 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 18 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 19 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 20 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 21 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 22 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 23 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 24 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 25 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 26 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 27 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 28 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 29 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 30 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 31 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 32 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 33 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 34 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 35 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 36 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 37 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 38 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 39 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 40 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
| 41 | | | | | | | | | | | | |
|
|_______|__________|_____|___|_____|___|_____|___|_____|___|_____|___|_____|___|
....................
(Unitatea)
DOCUMENT CUMULATIV
______________________________________________________________________________
|Nr. |
|_________________________________________________________________|
|rand| | | | | | | | | | | |
|
|____|_______|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12
|
|____|_______|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|
| 1 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 2 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 3 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 4 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 5 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 6 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 7 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 8 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 9 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 10 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 11 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 12 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 13 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 14 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 15 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 16 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 17 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 18 | | | | | | | | | | | | | | | | | | | | | | | |
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 19 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 20 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 21 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 22 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 23 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 24 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 25 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
14-6-24/a A4 t2
(verso)
....................
(Unitatea)
DOCUMENT CUMULATIV
______________________________________________________________________________
|Nr. |
|_________________________________________________________________|
|rand| | | | | | | | | | | |
|
|____|_______|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12
|
|____|_______|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|_____|
| 1 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 2 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 3 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 4 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 5 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 6 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 7 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 8 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 9 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 10 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 11 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 12 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 13 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 14 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 15 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 16 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 17 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 18 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 19 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 20 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 21 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 22 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 23 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 24 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
| 25 | | | | | | | | | | | | | | | | | | | | | | |
|
|____|_______|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|___|_|
....................
(Unitatea)
DOCUMENT CUMULATIV
______________________________________________________________________________
|Nr. | |__________________________________________________|Nr.
|
|crt.| | | | | | | |
|crt.|
| |_________________|___|___|___|__________________________|___|___|___|
|
| | 1 | 2 | 3 | 4 | ........................ | 25| 26| 27|
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 1 | | | | | ........................ | | | | 1
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 2 | | | | | ........................ | | | | 2
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 3 | | | | | ........................ | | | | 3
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 4 | | | | | ........................ | | | | 4
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 5 | | | | | ........................ | | | | 5
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 6 | | | | | ........................ | | | | 6
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 7 | | | | | ........................ | | | | 7
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 8 | | | | | ........................ | | | | 8
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 9 | | | | | ........................ | | | | 9
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 10 | | | | | ........................ | | | | 10
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 11 | | | | | ........................ | | | | 11
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 12 | | | | | ........................ | | | | 12
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 13 | | | | | ........................ | | | | 13
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 14 | | | | | ........................ | | | | 14
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 15 | | | | | ........................ | | | | 15
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 16 | | | | | ........................ | | | | 16
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 17 | | | | | ........................ | | | | 17
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 18 | | | | | ........................ | | | | 18
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 19 | | | | | ........................ | | | | 19
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 20 | | | | | ........................ | | | | 20
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 21 | | | | | ........................ | | | | 21
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 22 | | | | | ........................ | | | | 22
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 23 | | | | | ........................ | | | | 23
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 24 | | | | | ........................ | | | | 24
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 25 | | | | | ........................ | | | | 25
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 26 | | | | | ........................ | | | | 26
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 27 | | | | | ........................ | | | | 27
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 28 | | | | | ........................ | | | | 28
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 29 | | | | | ........................ | | | | 29
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 30 | | | | | ........................ | | | | 30
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 31 | | | | | ........................ | | | | 31
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 32 | | | | | ........................ | | | | 32
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 33 | | | | | ........................ | | | | 33
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 34 | | | | | ........................ | | | | 34
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 35 | | | | | ........................ | | | | 35
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 36 | | | | | ........................ | | | | 36
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 37 | | | | | ........................ | | | | 37
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 38 | | | | | ........................ | | | | 38
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 39 | | | | | ........................ | | | | 39
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 40 | | | | | ........................ | | | | 40
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
14-6-24/b 1/3A t2
....................
(Unitatea)
DOCUMENT CUMULATIV
(verso)
______________________________________________________________________________
|Nr. | |__________________________________________________|Nr.
|
|crt.| | | | | | | |
|crt.|
| |_________________|___|___|___|__________________________|___|___|___|
|
| | 1 | 2 | 3 | 4 | ........................ | 25| 26| 27|
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 1 | | | | | ........................ | | | | 1
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 2 | | | | | ........................ | | | | 2
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 3 | | | | | ........................ | | | | 3
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 4 | | | | | ........................ | | | | 4
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 5 | | | | | ........................ | | | | 5
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 6 | | | | | ........................ | | | | 6
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 7 | | | | | ........................ | | | | 7
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 8 | | | | | ........................ | | | | 8
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 9 | | | | | ........................ | | | | 9
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 10 | | | | | ........................ | | | | 10
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 11 | | | | | ........................ | | | | 11
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 12 | | | | | ........................ | | | | 12
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 13 | | | | | ........................ | | | | 13
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 14 | | | | | ........................ | | | | 14
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 15 | | | | | ........................ | | | | 15
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 16 | | | | | ........................ | | | | 16
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 17 | | | | | ........................ | | | | 17
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 18 | | | | | ........................ | | | | 18
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 19 | | | | | ........................ | | | | 19
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 20 | | | | | ........................ | | | | 20
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 21 | | | | | ........................ | | | | 21
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 22 | | | | | ........................ | | | | 22
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 23 | | | | | ........................ | | | | 23
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 24 | | | | | ........................ | | | | 24
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 25 | | | | | ........................ | | | | 25
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 26 | | | | | ........................ | | | | 26
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 27 | | | | | ........................ | | | | 27
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 28 | | | | | ........................ | | | | 28
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 29 | | | | | ........................ | | | | 29
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 30 | | | | | ........................ | | | | 30
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 31 | | | | | ........................ | | | | 31
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 32 | | | | | ........................ | | | | 32
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 33 | | | | | ........................ | | | | 33
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 34 | | | | | ........................ | | | | 34
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 35 | | | | | ........................ | | | | 35
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 36 | | | | | ........................ | | | | 36
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 37 | | | | | ........................ | | | | 37
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 38 | | | | | ........................ | | | | 38
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 39 | | | | | ........................ | | | | 39
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
| 40 | | | | | ........................ | | | | 40
|
|____|_________________|___|___|___|__________________________|___|___|___|____|
....................
(Unitatea) DOCUMENT CUMULATIV
______________________________________________________________________________
|Nr. | |___________________________________________________________|Nr.
|
|rand| | | | | | | | | | | | |
|rand|
|____|________|____|____|____|____|____|____|____|____|____|____|____|____|____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
|
|____|________|____|____|____|____|____|____|____|____|____|____|____|____|____|
| 1 | | | | | | | | | | | | | | | | | | | | | | | | | | 1
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 2 | | | | | | | | | | | | | | | | | | | | | | | | | | 2
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 3 | | | | | | | | | | | | | | | | | | | | | | | | | | 3
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 4 | | | | | | | | | | | | | | | | | | | | | | | | | | 4
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 5 | | | | | | | | | | | | | | | | | | | | | | | | | | 5
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 6 | | | | | | | | | | | | | | | | | | | | | | | | | | 6
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 7 | | | | | | | | | | | | | | | | | | | | | | | | | | 7
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 8 | | | | | | | | | | | | | | | | | | | | | | | | | | 8
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 9 | | | | | | | | | | | | | | | | | | | | | | | | | | 9
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 10 | | | | | | | | | | | | | | | | | | | | | | | | | | 10
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 11 | | | | | | | | | | | | | | | | | | | | | | | | | | 11
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 12 | | | | | | | | | | | | | | | | | | | | | | | | | | 12
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 13 | | | | | | | | | | | | | | | | | | | | | | | | | | 13
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 14 | | | | | | | | | | | | | | | | | | | | | | | | | | 14
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 15 | | | | | | | | | | | | | | | | | | | | | | | | | | 15
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 16 | | | | | | | | | | | | | | | | | | | | | | | | | | 16
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 17 | | | | | | | | | | | | | | | | | | | | | | | | | | 17
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 18 | | | | | | | | | | | | | | | | | | | | | | | | | | 18
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 19 | | | | | | | | | | | | | | | | | | | | | | | | | | 19
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 20 | | | | | | | | | | | | | | | | | | | | | | | | | | 20
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 21 | | | | | | | | | | | | | | | | | | | | | | | | | | 21
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 22 | | | | | | | | | | | | | | | | | | | | | | | | | | 22
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 23 | | | | | | | | | | | | | | | | | | | | | | | | | | 23
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 24 | | | | | | | | | | | | | | | | | | | | | | | | | | 24
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 25 | | | | | | | | | | | | | | | | | | | | | | | | | | 25
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 26 | | | | | | | | | | | | | | | | | | | | | | | | | | 26
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 27 | | | | | | | | | | | | | | | | | | | | | | | | | | 27
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 28 | | | | | | | | | | | | | | | | | | | | | | | | | | 28
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 29 | | | | | | | | | | | | | | | | | | | | | | | | | | 29
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 30 | | | | | | | | | | | | | | | | | | | | | | | | | | 30
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 31 | | | | | | | | | | | | | | | | | | | | | | | | | | 31
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 32 | | | | | | | | | | | | | | | | | | | | | | | | | | 32
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 33 | | | | | | | | | | | | | | | | | | | | | | | | | | 33
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 34 | | | | | | | | | | | | | | | | | | | | | | | | | | 34
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 35 | | | | | | | | | | | | | | | | | | | | | | | | | | 35
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 36 | | | | | | | | | | | | | | | | | | | | | | | | | | 36
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 37 | | | | | | | | | | | | | | | | | | | | | | | | | | 37
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 38 | | | | | | | | | | | | | | | | | | | | | | | | | | 38
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 39 | | | | | | | | | | | | | | | | | | | | | | | | | | 39
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 40 | | | | | | | | | | | | | | | | | | | | | | | | | | 40
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 41 | | | | | | | | | | | | | | | | | | | | | | | | | | 41
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 42 | | | | | | | | | | | | | | | | | | | | | | | | | | 42
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
14-6-24/c A3 t2
....................
(Unitatea) DOCUMENT CUMULATIV
(verso)
______________________________________________________________________________
|Nr. | |___________________________________________________________|Nr.
|
|rand| | | | | | | | | | | | |
|rand|
|____|________|____|____|____|____|____|____|____|____|____|____|____|____|____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
|
|____|________|____|____|____|____|____|____|____|____|____|____|____|____|____|
| 1 | | | | | | | | | | | | | | | | | | | | | | | | | | 1
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 2 | | | | | | | | | | | | | | | | | | | | | | | | | | 2
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 3 | | | | | | | | | | | | | | | | | | | | | | | | | | 3
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 4 | | | | | | | | | | | | | | | | | | | | | | | | | | 4 |
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 5 | | | | | | | | | | | | | | | | | | | | | | | | | | 5
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 6 | | | | | | | | | | | | | | | | | | | | | | | | | | 6
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 7 | | | | | | | | | | | | | | | | | | | | | | | | | | 7
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 8 | | | | | | | | | | | | | | | | | | | | | | | | | | 8
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 9 | | | | | | | | | | | | | | | | | | | | | | | | | | 9
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 10 | | | | | | | | | | | | | | | | | | | | | | | | | | 10
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 11 | | | | | | | | | | | | | | | | | | | | | | | | | | 11
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 12 | | | | | | | | | | | | | | | | | | | | | | | | | | 12
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 13 | | | | | | | | | | | | | | | | | | | | | | | | | | 13
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 14 | | | | | | | | | | | | | | | | | | | | | | | | | | 14
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 15 | | | | | | | | | | | | | | | | | | | | | | | | | | 15
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 16 | | | | | | | | | | | | | | | | | | | | | | | | | | 16
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 17 | | | | | | | | | | | | | | | | | | | | | | | | | | 17
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 18 | | | | | | | | | | | | | | | | | | | | | | | | | | 18
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 19 | | | | | | | | | | | | | | | | | | | | | | | | | | 19
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 20 | | | | | | | | | | | | | | | | | | | | | | | | | | 20
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 21 | | | | | | | | | | | | | | | | | | | | | | | | | | 21
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 22 | | | | | | | | | | | | | | | | | | | | | | | | | | 22
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 23 | | | | | | | | | | | | | | | | | | | | | | | | | | 23
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 24 | | | | | | | | | | | | | | | | | | | | | | | | | | 24
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 25 | | | | | | | | | | | | | | | | | | | | | | | | | | 25
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 26 | | | | | | | | | | | | | | | | | | | | | | | | | | 26
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 27 | | | | | | | | | | | | | | | | | | | | | | | | | | 27
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 28 | | | | | | | | | | | | | | | | | | | | | | | | | | 28
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 29 | | | | | | | | | | | | | | | | | | | | | | | | | | 29
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 30 | | | | | | | | | | | | | | | | | | | | | | | | | | 30
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 31 | | | | | | | | | | | | | | | | | | | | | | | | | | 31
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 32 | | | | | | | | | | | | | | | | | | | | | | | | | | 32
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 33 | | | | | | | | | | | | | | | | | | | | | | | | | | 33
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 34 | | | | | | | | | | | | | | | | | | | | | | | | | | 34
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 35 | | | | | | | | | | | | | | | | | | | | | | | | | | 35
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 36 | | | | | | | | | | | | | | | | | | | | | | | | | | 36
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 37 | | | | | | | | | | | | | | | | | | | | | | | | | | 37
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 38 | | | | | | | | | | | | | | | | | | | | | | | | | | 38
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 39 | | | | | | | | | | | | | | | | | | | | | | | | | | 39
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 40 | | | | | | | | | | | | | | | | | | | | | | | | | | 40
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 41 | | | | | | | | | | | | | | | | | | | | | | | | | | 41
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
| 42 | | | | | | | | | | | | | | | | | | | | | | | | | | 42
|
|____|________|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|__|_|____|
REGISTRU PENTRU EVIDENTA FONDULUI DE RULMENT SI A ALTOR FONDURI (pentru
asociatiile de proprietari - Cod 14-6-25)
Format A4, tiparit pe ambele fete, sub forma de registru a 35, 70 si 140
file.
Serveste ca:
- document pentru evidenta fondului de rulment al asociatiei de proprietari
(partea I):
- document pentru evidenta constituirii si utilizarii altor fonduri, cum
sunt: fondul pentru procurari de mijloace materiale, fondul pentru reparatii si
alte fonduri ce revin ca obligatii legale proprietarilor membri ai asociatiei
(partea a II-a).
2. Se intocmeste intr-un singur exemplar de administratorul asociatiei,
potrivit metodologiei de organizare si conducere a evidentei la asociatiile de
proprietari.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la administratia asociatiei de proprietari.
ASOCIATIA DE PROPRIETARI .......
................................
REGISTRU
PENTRU EVIDENTA FONDULUI DE RULMENT
SI A ALTOR FONDURI
14-6-25 A4 t2
______________________________________________________________________________
| PARTEA I
|
| EVIDENTA FONDULUI DE RULMENT
|
|______________________________________________________________________________|
|Apar- | Numele si | Apartament | Operatii |Sold|Semnatura
|
|tament| prenumele |__________________|________________________|
|titularului
| nr. |titularului| Nr. |Suprafata|Numarul | Suma | |
|
| |apartamen- |persoane| totala |si data |_______________| |
|
| | tului | |locativa |documen-|Depuneri|Resti-| |
|
| | | | cu | tului | |tuiri | | |
| | | |sisteme | | | | |
|
| | | |proprii | | | | |
|
| | | | de | | | | |
|
| | | |incalzire| | | | |
|
| | | |- m.p. - | | | | |
|
|______|___________|________|_________|________|________|______|____|__________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
(verso)
______________________________________________________________________________
| PARTEA I
|
| EVIDENTA FONDULUI DE RULMENT |
|______________________________________________________________________________|
|Apar- | Numele si | Apartament | Operatii |Sold|Semnatura
|
|tament| prenumele |__________________|________________________|
|titularului
| nr. |titularului| Nr. |Suprafata|Numarul | Suma | |
|
| |apartamen- |persoane| totala |si data |_______________| |
|
| | tului | |locativa |documen-|Depuneri|Resti-| |
|
| | | | cu | tului | |tuiri | |
|
| | | |sisteme | | | | |
|
| | | |proprii | | | | |
|
| | | | de | | | | |
|
| | | |incalzire| | | | |
|
| | | |- m.p. - | | | | |
|
|______|___________|________|_________|________|________|______|____|__________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|______|___________|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| | |________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
| |
|________|_________|________|________|______|____|__________|
|______|___________|________|_________|________|________|______|____|__________|
PARTEA a II-a
EVIDENTA CONSTITUIRII SI UTILIZARII ALTOR FONDURI
______________________________________________________________________________
| A. Fondul pentru procurari de mijloace materiale
|
|______________________________________________________________________________|
| Apart. | Data | Nr., | Incasari | Cota | Sold | Semnatura
|
| Nr. | inreg. | felul si data| | parte | | |
|_________| operatiei | documentului | | din | |
|
| Supr. | | | | chelt. | |
|
| utila | | | | efectuate | |
|
| (cota | | | | | |
|
|parte de | | | | | |
|
| propr.) | | | | | |
|
|_________|___________|______________|__________|___________|______|___________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
(continuare)
______________________________________________________________________________
| Apart. | Data | Nr., | Incasari | Cota | Sold | Semnatura
|
| Nr. | inreg. | felul si data| | parte | |
|
|_________| operatiei | documentului | | din | |
|
| Supr. | | | | chelt. | |
|
| utila | | | | efectuate | |
|
| (cota | | | | | |
|
|parte de | | | | | |
|
| propr.) | | | | | |
|
|_________|___________|______________|__________|___________|______|___________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
(verso)
______________________________________________________________________________
| Apart. | Data | Nr., | Incasari | Cota | Sold | Semnatura
|
| Nr. | inreg. | felul si data| | parte | |
|
|_________| operatiei | documentului | | din | |
|
| Supr. | | | | chelt. | |
|
| utila | | | | efectuate | |
|
| (cota | | | | | |
|
|parte de | | | | | |
|
| propr.) | | | | | |
|
|_________|___________|______________|__________|___________|______|___________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
(continuare)
______________________________________________________________________________
| Apart. | Data | Nr., | Incasari | Cota | Sold | Semnatura
|
| Nr. | inreg. | felul si data| | parte | |
|
|_________| operatiei | documentului | | din | |
|
| Supr. | | | | chelt. | |
|
| utila | | | | efectuate | |
|
| (cota | | | | | |
|
|parte de | | | | | |
|
| propr.) | | | | | |
|
|_________|___________|______________|__________|___________|______|___________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
|_________|___________|______________|__________|___________|______|___________|
PARTEA a II-a
EVIDENTA CONSTITUIRII SI UTILIZARII ALTOR FONDURI
______________________________________________________________________________
| B. FONDUL PENTRU REPARATII CE REVIN CA OBLIGATII LEGALE
|
| PROPRIETARILOR, PERSOANE FIZICE, MEMBRI AI ASOCIATIEI
|
|______________________________________________________________________________|
| |Apartament nr. .......................
|
| |Cota parte de proprietate ............
|
|______________________________________|_______________________________________|
| Data |Nr., | Inca-| Cota |Sold |Semna-| Data |Nr., |Inca-| Cota |Sold
|Semna-|
|inreg.|felul| sari |parte | |tura |inreg.|felul|sari |parte | |tura |
|opera-| si | | din | | |opera-| si | | din | |
|
| tiei |data | |chelt.| | | tiei |data | |chelt.| |
|
| |docu-| |efec- | | | |docu-| |efec- | |
|
| |men- | |tuate | | | |men- | |tuate | |
|
| |tului| | | | | |tului| | | |
|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
| 1 | 2 | 3 | 4 | 5 | 6 | 1 | 2 | 3 | 4 | 5 | 6
|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
(verso)
______________________________________________________________________________
| |Apartament nr. .......................
|
| |Cota parte de proprietate ............
|
|______________________________________|_______________________________________|
| Data |Nr., | Inca-| Cota |Sold |Semna-| Data |Nr., |Inca-| Cota |Sold
|Semna-|
|inreg.|felul| sari |parte | |tura |inreg.|felul|sari |parte | |tura
|
|opera-| si | | din | | |opera-| si | | din | |
|
| tiei |data | |chelt.| | | tiei |data | |chelt.| |
|
| |docu-| |efec- | | | |docu-| |efec- | |
|
| |men- | |tuate | | | |men- | |tuate | |
|
| |tului| | | | | |tului| | | |
|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
| 1 | 2 | 3 | 4 | 5 | 6 | 1 | 2 | 3 | 4 | 5 | 6
|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
|______|_____|______|______|_____|______|______|_____|_____|______|_____|______|
REGISTRU PENTRU EVIDENTA BUNURILOR ASOCIATIEI (pentru asociatiile de
proprietari - Cod 14-6-26)
Format A4, tiparit pe ambele fete, sub forma de registru a 35, 70 si 140 de
file.
1. Serveste pentru evidenta mijloacelor fixe (partea I), precum si a
obiectelor de inventar si materialelor necesare intretinerii, repararii si
functionarii in bune conditii a partilor si instalatiilor comune ale imobilului
(partea a II-a), procurate de asociatiile de proprietari in conformitate cu
prevederile din Statutul asociatiei.
2. Se intocmeste intr-un exemplar de administratorul asociatiei, potrivit
metodologiei de organizare si conducere a evidentei la asociatiile de
proprietari.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la administratia asociatiei de proprietari.
ASOCIATIA DE PROPRIETARI ..................
...........................................
REGISTRU
PENTRU EVIDENTA BUNURILOR ASOCIATIEI
14-6-26 A4 t2
PARTEA I
Evidenta mijloacelor fixe
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Intrari
B - Iesiri
C - Debit
D - Credit
E - Sold
______________________________________________________________________________
| | | Nr., felul |Denumirea | |Cantitate| Valoare| Locul unde
|
| Nr. de | Data | si data |mijlocului|U/M|_________|________| se afla si
|
|inventar|operatiei|documentului| fix | | | | | | | semnatura
|
| | | | | | A | B | C| D|
E|primitorului|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8| 9|10| 11
|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Intrari
B - Iesiri
C - Debit
D - Credit
E - Sold
(verso)
______________________________________________________________________________
| | | Nr., felul |Denumirea | |Cantitate| Valoare| Locul unde
|
| Nr. de | Data | si data |mijlocului|U/M|_________|________| se afla si
|
|inventar|operatiei|documentului| fix | | | | | | | semnatura
|
| | | | | | A | B | C| D|
E|primitorului|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8| 9|10| 11
|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
|________|_________|____________|__________|___|____|____|__|__|__|____________|
PARTEA a II-a
Evidenta obiectelor de inventar de mica valoare sau scurta durata si a
materialelor
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Data operatiei
B - Nr., felul si data documentului
______________________________________________________________________________
| | | Denumirea |U/M| Pret |Cantitate| Valoare | Locul unde
|
| | | obiectelor de | |unitar| |_________________| se afla si
|
| | |inventar de mica| | | | | | | semnatura
|
| A | B | valoare sau | | | | | |
|primitorului|
| | |scurta durata si| | | |Debit|Credit|Sold|
|
| | | a materialelor | | | | | | |
|
|___|_____|________________|___|______|_________|_____|______|____|____________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Data operatiei
B - Nr., felul si data documentului
(verso)
______________________________________________________________________________
| | | Denumirea |U/M| Pret |Cantitate| Valoare | Locul unde
|
| | | obiectelor de | |unitar| |_________________| se afla si
|
| | |inventar de mica| | | | | | | semnatura
|
| A | B | valoare sau | | | | | |
|primitorului|
| | |scurta durata si| | | |Debit|Credit|Sold|
|
| | | a materialelor | | | | | | |
|
|___|_____|________________|___|______|_________|_____|______|____|____________|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10
|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
|___|_____|________________|___|______|_________|_____|______|____|____________|
REGISTRU PENTRU EVIDENTA OPERATIILOR BANESTI (pentru asociatiile de
proprietari - Cod 14-6-27)
Format A4, tiparit pe ambele fete, sub forma de registru a 35, 70 si 140 de
file.
1. Serveste ca:
- registru de casa (partea I);
- registru pentru mijloacele banesti aflate in cont la banca (partea a
II-a).
2. Se intocmeste intr-un exemplar de administratorul asociatiei, potrivit
metodologiei de organizare si conducere a evidentei la asociatiile de
proprietari.
3. Nu circula, fiind document de inregistrare.
4. Se arhiveaza la administratia asociatiei de proprietari.
ASOCIATIA DE PROPRIETARI ..................
...........................................
REGISTRU
PENTRU EVIDENTA OPERATIILOR BANESTI
14-6-27 A4 t2
______________________________________________________________________________
| PARTEA I |
| Registru de casa
|
|______________________________________________________________________________|
| Data | Nr., felul | Explicatii | Sume |
|inregistrarii| si data |
|________________________________|
| operatiei |documentului| | Incasari | Plati | Sold
|
|_____________|____________|__________________|__________|_________|___________|
| 1 | 2 | 3 | 4 | 5 | 6
|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
(verso)
______________________________________________________________________________
| PARTEA I
|
| Registru de casa
|
|______________________________________________________________________________|
| Data | Nr., felul | Explicatii | Sume
|
|inregistrarii| si data |
|________________________________|
| operatiei |documentului| | Incasari | Plati | Sold
|
|_____________|____________|__________________|__________|_________|___________|
| 1 | 2 | 3 | 4 | 5 | 6
|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
______________________________________________________________________________
| PARTEA a II-a
|
| Registru pentru mijloace banesti aflate in cont la banca
|
|______________________________________________________________________________|
| Data | Nr., felul | Explicatii | Sume
|
|inregistrarii| si data |
|________________________________|
| operatiei |documentului| | Incasari | Plati | Sold
|
|_____________|____________|__________________|__________|_________|___________|
| 1 | 2 | 3 | 4 | 5 | 6
|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
(verso)
______________________________________________________________________________
| PARTEA a II-a |
| Registru pentru mijloace banesti aflate in cont la banca
|
|______________________________________________________________________________|
| Data | Nr., felul | Explicatii | Sume |
|inregistrarii| si data |
|________________________________|
| operatiei |documentului| | Incasari | Plati | Sold
|
|_____________|____________|__________________|__________|_________|___________|
| 1 | 2 | 3 | 4 | 5 | 6
|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
|_____________|____________|__________________|__________|_________|___________|
LISTA DE PLATA A COTELOR DE CONTRIBUTIE PENTRU CHELTUIELILE COMUNE DE
FOLOSINTA, INTRETINERE SI REPARATII (pentru asociatiile de proprietari - Cod
14-6-28)
Format A4, tiparit pe o singura fata, in blocuri a 100 de file.
1. Serveste pentru determinarea cheltuielilor comune efectuate in fiecare
luna si repartizarea lor pe membrii asociatiei in vederea incasarii si
reintregirii fondurilor asociatiei de proprietari.
2. Se intocmeste in doua exemplare de administratorul asociatiei, potrivit
metodologiei de organizare si conducere a evidentei la asociatiile de
proprietari.
3. Circula:
- prin afisare la loc vizibil (exemplarul 1);
- la administratia asociatiei de proprietari (exemplarul 2).
4. Se arhiveaza la administratia asociatiei de proprietari (exemplarul 2).
COMITETUL ASOCIATIEI DE PROPRIETARI BLOC .... SCARA ....
LISTA DE PLATA
A COTELOR DE CONTRIBUTIE, PENTRU CHELTUIELILE COMUNE
DE FOLOSINTA, INTRETINERE SI REPARATII,
pe luna .............. anul ........
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Apartament nr.
B - Nr. persoane
C - Cheltuieli repartizate dupa nr. de persoane
D - Cheltuieli pentru incalzire
E - Cheltuieli ce revin proprietarilor
F - Alte cheltuieli
G - Total contributie la cheltuieli comune
H - Total restante cumulate
______________________________________________________________________________
| A | B| C | D | E | F | G | H | Cheltuieli efectuate pe intreaga
|
| | | | | | | | | cladire (cladiri)
|
| | | | | | | |
|_________________________________________|
| | | | | | | | | Actul | Suma | Felul
|
| | | | | | | | | justificativ |platita| cheltuielilor
|
| | | | | | | | | Data si | | si alte
|
| | | | | | | | | emitentul | | explicatii
|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|A. Cheltuieli | |
|
|___|__|____|____|____|____|____|____| repartizate | |
|
|___|__|____|____|____|____|____|____| dupa numar | | |
|___|__|____|____|____|____|____|____| de persoane | |
|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|Total cheltuieli| |
|
|___|__|____|____|____|____|____|____|________________|_______| .....
lei/pers.|
|___|__|____|____|____|____|____|____|Total persoane | |
|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|B. Cheltuieli | |
|
|___|__|____|____|____|____|____|____| pt. incalzire| |
|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|Total ..... lei,| |.. mp ...
lei/mp|
|___|__|____|____|____|____|____|____| din care:
|_______|________________|
|___|__|____|____|____|____|____|____| | |.. mp ...
lei/mp|
|___|__|____|____|____|____|____|____|
|_______|________________|
|___|__|____|____|____|____|____|____| | |.. mp ...
lei/mp|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|C. Cheltuieli
|_______|________________|
|___|__|____|____|____|____|____|____| ce revin | |
|
|___|__|____|____|____|____|____|____| proprietarilor| |
|
|___|__|____|____|____|____|____|____| in raport de
|_______|________________|
|___|__|____|____|____|____|____|____| cota parte de | |
|
|___|__|____|____|____|____|____|____| proprietate | |
|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____|Total cheltuieli| |
|
|___|__|____|____|____|____|____|____| pentru | |
|
|___|__|____|____|____|____|____|____| proprietari | |
|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____| Total general | |
|
|___|__|____|____|____|____|____|____| cheltuieli:*) | | |
|___|__|____|____|____|____|____|____| (A + B + C) | |
|
|___|__|____|____|____|____|____|____| |
|________________|
|___|__|____|____|____|____|____|____|________________|_______|________________|
|___|__|____|____|____|____|____|____| A) Se refera la suprafetele locative cu
|
|___|__|____|____|____|____|____|____| destinatia de locuinte.
|
|___|__|____|____|____|____|____|____|
|
|___|__|____|____|____|____|____|____| B) Se refera la suprafetele cu alta
|
|___|__|____|____|____|____|____|____| destinatie decat aceea de locuinta din
|
|___|__|____|____|____|____|____|____| cladirile cu destinatie mixta.
|
|___|__|____|____|____|____|____|____|
|
|___|__|____|____|____|____|____|____| C) Se refera la suprafetele partilor
|
|___|__|____|____|____|____|____|____| comune cu destinatie mixta, folosite de
|
|___|__|____|____|____|____|____|____| ambele categorii de detinatori de
|
|___|__|____|____|____|____|____|____| suprafete locative.
|
|___|__|____|____|____|____|____|____|
|
|___|__|____|____|____|____|____|____| *) Totalul general trebuie sa fie egal
|
|___|__|____|____|____|____|____|____| cu totalul contributiei la cheltuielile
|
|___|__|____|____|____|____|____|____| comune.
|
| |
| VERIFICAT,
|
| ADMINISTRATOR, MEMBRU AL COMITETULUI, COMISIA DE CENZORI,
|
| .............. ...................... .................... |
|
|
| 14-6-28 A4
|
|______________________________________________________________________________|
SCADENTARUL CHELTUIELILOR INREGISTRATE IN AVANS (Cod 14-6-29)
Format X4, tiparit pe ambele fete, in foi volante.
1. Serveste ca:
- document de esalonare a cheltuielilor ce se efectueaza in perioada
curenta si privesc perioadele viitoare si care urmeaza a se repartiza lunar
asupra cheltuielilor;
- document justificativ de inregistrare in contabilitate.
2. Se intocmeste intr-un exemplar, pe baza documentelor de plata anexate la
extrasul de cont, primit prin banca, registrul de casa sau pe baza altor
documente de inregistrare a unor cheltuieli care privesc perioadele viitoare,
intocmite in acest scop.
Cheltuielile care raman nerepartizate la sfarsitul anului se reporteaza in
formularul anului viitor. Numai dupa inscrierea tuturor sumelor reportate se
inregistreaza cheltuielile de esalonat in perioada curenta.
Formularul poate fi utilizat si pentru esalonarea valorii neamortizate a
mijloacelor fixe scoase din functiune, inainte de expirarea duratei de serviciu
normate, care se inregistreaza in contul in afara bilantului.
3. Nu circula, fiind document de inregistrare contabila.
4. Se arhiveaza la compartimentul financiar-contabil.
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - SPECIFICAREA CHELTUIELILOR DE ESALONAT
B - Simbol cont debitor
C - Nr. perioadelor de gestiune
D - Sume de esalonat
E - Total repartizat
F - Valoare nerepartizata la finele anului
______________________________________________________________________________
| ...............
|
| (Unitatea)
|
| SCADENTARUL CHELTUIELILOR INREGISTRATE IN AVANS
|
|______________________________________________________________________________|
|Data | | | | | | | |
|
|inreg.| Documentul| | | | | SUMELE CE SE REPARTIZEAZA | |
|
|______|___________| A | B| C| D|________________________________________| E|
F|
| | | | | | | | | | | | | | | | | | | | |
|
| Anul |Felul| Nr. | | | | | I|II|III|IV| V|VI|VII|VIII|IX| X|XI|XII| |
|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
14-6-29 X4 t2
Intocmit, Verificat,
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - SPECIFICAREA CHELTUIELILOR DE ESALONAT
B - Simbol cont debitor
C - Nr. perioadelor de gestiune
D - Sume de esalonat
E - Total repartizat
F - Valoare nerepartizata la finele anului
(verso)
______________________________________________________________________________
|Data | | | | | | | |
|
|inreg.| Documentul| | | | | SUMELE CE SE REPARTIZEAZA | |
|
|______|___________| A | B| C| D|________________________________________| E|
F|
| | | | | | | | | | | | | | | | | | | | | |
| Anul |Felul| Nr. | | | | | I|II|III|IV| V|VI|VII|VIII|IX| X|XI|XII| |
|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
|______|_____|_____|___|__|__|__|__|__|___|__|__|__|___|____|__|__|__|___|__|__|
Intocmit, Verificat,
BALANTA DE VERIFICARE (cu patru egalitati - Cod 14-6-30)
BALANTA DE VERIFICARE (cu trei egalitati - Cod 14-6-30/a)
BALANTA DE VERIFICARE (cu doua egalitati - Cod 14-6-30/b)
BALANTA ANALITICA A VALORILOR MATERIALE (Cod 14-6-30/c)
Format A3 (cod 14-6-30 si cod 14-6-30/c) si X4 (cod 14-6-30/a si cod
14-6-30/b), tiparite pe ambele fete, in blocuri a 100 de file si in foi volante
(cod 14-6-30/c).
1. Serveste:
- la verificarea exactitatii inregistrarilor;
- la controlul concordantei dintre contabilitatea sintetica si analitica;
- la intocmirea situatiei trimestriale a principalilor indicatori
economico-financiari, a situatiei lunare a calculului impozitului pe profit si
a bilantului anual.
2. Se intocmeste manual sau cu ajutorul tehnicii de calcul, lunar si ori de
cate ori se considera necesar, intr-un exemplar.
Balanta de verificare cuprinde pentru toate conturile unitatii urmatoarele
elemente: simbolul si denumirea conturilor, in ordinea din planul de conturi,
totalul sumelor debitoare si creditoare ale lunii precedente, rulajele curente
debitoare si creditoare, totalul sumelor debitoare si creditoare, soldurile
finale debitoare sau creditoare. Balanta de verificare la 1 ianuarie, in
coloanele 2 si 3, se completeaza cu soldurile finale debitoare si creditoare
ale lunii decembrie.
In cazul aplicarii formei de inregistrare "maestru-sah", cand,
pentru evidenta sintetica, se utilizeaza Cartea mare (sah) in care se fac numai
totaluri lunare, se foloseste formularul cod 14-6-30, cu opt coloane.
In cazul cand, in Cartea mare (sah), se stabilesc si rulaje cumulate de la
inceputul anului sau cand, pentru contabilitatea sintetica se utilizeaza fise
de cont pentru operatii diverse, cod 14-6-22 si cod 14-6-22/a, se foloseste
formularul cod 14-6-30/b cu patru coloane.
Acest formular poate fi utilizat si in cazul formei de inregistrare
"pe jurnale", pentru inscrierea soldurilor din Cartea mare.
Pentru conturile analitice se poate intocmi numai situatia soldurilor.
3. Nu circula, fiind document de sinteza.
4. Se arhiveaza la compartimentul financiar-contabil.
Semnificatia coloanelor din tabelele de mai jos (BALANTA DE VERIFICARE -
fata/verso) este urmatoarea:
A - Debitoare
B - Creditoare
______________________________________________________________________________
| Unitatea ................ | BALANTA DE VERIFICARE
|
| | la data de ..............
|
|___________________________|__________________________________________________|
| | |Total sume | Rulajele | Total sume | Soldurile
|
| Simbolul | Denumirea |precedente |lunii curente| | finale
|
|conturilor| conturilor
|___________|_____________|____________|___________|
| | | A | B | A | B | A | B | A | B
|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
14-6-30 A3 t2
Intocmit, Conducatorul compartimentului financiar-contabil,
(verso)
______________________________________________________________________________
| Unitatea ................ | BALANTA DE VERIFICARE
|
| | la data de ..............
|
|___________________________|__________________________________________________|
| | |Total sume | Rulajele | Total sume | Soldurile
|
| Simbolul | Denumirea |precedente |lunii curente| | finale
|
|conturilor| conturilor
|___________|_____________|____________|___________|
| | | A | B | A | B | A | B | A | B
|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
|__________|________________|_____|_____|______|______|______|_____|_____|_____|
Intocmit, Conducatorul compartimentului financiar-contabil,
______________________________________________________________________________
| Unitatea ................ | BALANTA DE VERIFICARE
|
| | la data de ..............
|
|___________________________|__________________________________________________|
| | | Rulajele | Total sume | Soldurile
|
| Simbolul | Denumirea | lunii curente | | finale
|
|conturilor| conturilor
|_________________|________________|_______|_______|
| | | A | B | A | B | A | B
|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
14-6-30/a X4
Intocmit, Conducatorul compartimentului financiar-contabil,
(verso)
______________________________________________________________________________
| Unitatea ................ | BALANTA DE VERIFICARE
|
| | la data de ..............
|
|___________________________|__________________________________________________|
| | | Rulajele | Total sume | Soldurile
|
| Simbolul | Denumirea | lunii curente | | finale
|
|conturilor| conturilor
|_________________|________________|_______|_______|
| | | A | B | A | B | A | B
|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
|__________|________________|________|________|________|_______|_______|_______|
Intocmit, Conducatorul compartimentului financiar-contabil,
______________________________________________________________________________
| Unitatea ................. | BALANTA DE VERIFICARE
|
| | la data de ..............
|
|____________________________|_________________________________________________|
| | | TOTAL SUME | SOLDURILE FINALE
|
| Simbolul | Denumirea
|________________________|________________________|
|conturilor| conturilor | Debitoare | Creditoare | Debitoare | Creditoare
|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
14-6-30/b X4 t2
Intocmit, Conducatorul compartimentului financiar-contabil,
(verso)
______________________________________________________________________________
| Unitatea ................. | BALANTA DE VERIFICARE
|
| | la data de .............. |
|____________________________|_________________________________________________|
| | | TOTAL SUME | SOLDURILE FINALE
|
| Simbolul | Denumirea
|________________________|________________________|
|conturilor| conturilor | Debitoare | Creditoare | Debitoare | Creditoare
|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
|__________|_________________|___________|____________|___________|____________|
Intocmit, Conducatorul compartimentului financiar-contabil,
______________________________________________________________________________
| Unitatea
|
| .......................
|
| BALANTA ANALITICA A VALORILOR MATERIALE
|
| la data de ..............
|
|______________________________________________________________________________|
| | Stoc | Cantitate | Stoc | Pret | Sold | Valoare | Sold
|
| Cod |initial|________________| final |unitar| initial|________________|
final|
| | | Intrata| Iesita| | | | Debit | Credit |
|
|_____|_______|________|_______|_______|______|________|_______|________|______|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|_____|_______|________|_______|_______|______|________|_______|________|______|
| | | | | | | | | |
|
| | | | | | | | | |
|
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|_____|_______|________|_______|_______|______|________|_______|________|______|
14-6-30/c A3 t2
Intocmit, Verificat,
(verso)
______________________________________________________________________________
| | Stoc | Cantitate | Stoc | Pret | Sold | Valoare | Sold
|
| Cod |initial|________________| final |unitar| initial|________________|
final|
| | | Intrata| Iesita| | | | Debit | Credit |
|
|_____|_______|________|_______|_______|______|________|_______|________|______|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
|
|_____|_______|________|_______|_______|______|________|_______|________|______|
| | | | | | | | | |
|
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|
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|
|_____|_______|________|_______|_______|______|________|_______|________|______|
Intocmit, Verificat,
GRUPA a VII-a
BILANT CONTABIL
NOTA:
Modelele bilanturilor contabile pentru agentii economici si institutiile
publice se emit de Ministerul Finantelor. Pentru societatile bancare, acestea
se elaboreaza de Banca Nationala a Romaniei si se aproba de Ministerul
Finantelor.
GRUPA a VIII-a
ALTE SUBACTIVITATI
DECLARATIE DE INVENTAR (Cod 14-8-1)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca declaratie scrisa a gestionarului raspunzator de gestionarea
valorilor materiale si banesti, pe care o prezinta comisiei de inventariere,
potrivit normelor legale.
2. Se intocmeste intr-un exemplar, de gestionar, dupa sigilarea locurilor
de pastrare a valorilor materiale si banesti de care raspunde gestionarul
respectiv, sau, acolo unde nu este posibil acest lucru, inainte de inceperea
operatiei de inventariere, si se semneaza de acesta.
3. Circula la membrii comisiei de inventariere, care semneaza pentru
confirmare ca declaratia a fost data in fata acesteia.
4. Se arhiveaza la compartimentul financiar-contabil, impreuna cu lucrarile
comisiei de inventariere.
______________________________________________________________________________
| DECLARATIE DE INVENTAR |
| ........................
|
| (Unitatea)
|
| |
| Subsemnatul ............................ gestionar al ................ numit
|
| prin decizia nr. ....... din data de ........... declar:
|
|
|
| 1. Toate valorile materiale si banesti aflate in gestiunea subsemnatului se
|
| gasesc in incaperile (locuibile) ...........................................
|
| ............................................................................
|
| ............................................................................
|
| 2. Posed (nu posed) valori materiale si banesti apartinand tertilor ........
|
| ............................................................................
|
| ............................................................................
|
| 3. Am (nu am) cunostinta de existenta unor plusuri sau minusuri in valoare
|
| (cantitate) de .............................................................
|
| ............................................................................
|
| 4. Am (nu am) eliberat valori materiale si banesti fara documente legale.
|
| Beneficiar ....................... Beneficiar ..............................
|
| ...................... Beneficiar ..........................................
|
| 5. Am (nu am) valori materiale nereceptionate sau care trebuie expediate,
|
| pentru care s-au intocmit documentele aferente in cantitate de .............
|
| ............................................................................
|
| 6. Am (nu am) documente de primire-eliberare care nu au fost operate in
|
| evidenta operativa sau nu au fost predate la contabilitate .................
|
| ............................................................................
|
|______________________________________________________________________________|
14-8-1 A5 t2
(verso)
______________________________________________________________________________
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| 7. Detin (nu detin) numerar din vanzarea marfurilor aflate in gestiune,
|
| de lei .....................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| 8. Ultimele documente de intrare sunt:
|
| fel .................... nr. ............. din data de .....................
|
| fel .................... nr. ............. din data de .....................
|
| 9. Ultimele documente de iesire sunt:
|
| fel .................... nr. ............. din data de .....................
|
| fel .................... nr. ............. din data de .....................
|
| 10. Ultimul raport de gestiune a fost incheiat la data de ..................
|
| ................. pentru perioada ..........................................
|
| ............................................................................
|
| 11. Daca mai aveti ceva de adaugat .........................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
|______________________________________________________________________________|
| Semnaturi | DATA IN FATA NOASTRA | GESTIONAR
|
| |________________________________|_____________________________|
|
|________________________________|_____________________________|
| | | Data ............ ora .....
|
|_______________|________________________________|_____________________________|
DECIZIE DE IMPUTARE (Cod 14-8-2)
Format A5, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document de imputare a valorii pagubei produse de persoanele incadrate in
munca;
- titlu executoriu din momentul comunicarii;
- document de inregistrare in contabilitate.
2. Se intocmeste in doua exemplare sau in mai multe exemplare, in functie
de numarul persoanelor raspunzatoare pentru paguba produsa, pe baza actelor de
constatare (procese-verbale, referate etc.) si se semneaza de catre
conducatorul unitatii, cu viza de control financiar preventiv si viza
compartimentului juridic.
3. Circula:
- la persoana desemnata pentru acordarea vizei de control financiar
preventiv (ambele exemplare);
- la compartimentul juridic, pentru vizare asupra legalitatii si
realitatii;
- la conducatorul unitatii, pentru semnare (ambele exemplare);
- la persoana (sau persoanele) raspunzatoare de paguba adusa unitatii
pentru semnare de luare la cunostinta si de primire a deciziei de imputare
(ambele exemplare).
4. Se arhiveaza la compartimentul financiar-contabil (exemplarul 1).
......................
(Unitatea)
DECIZIE DE IMPUTARE
Nr. ..... din data de ............
Avand in vedere actul de constatare (proces-verbal, referat etc.) nr. .....
din data de ............. intocmit de .............................. in
calitate de ............................................ din care rezulta ca s-a
produs o paguba in valoare de lei ..........................................
reprezentand
................................................................................
................................................................................
Paguba s-a produs in perioada ................................., fiind
adusa la cunostinta conducerii prin actul de constatare sus-aratat.
Raspunzatoare pentru producerea pagubei se fac persoanele care, in perioada
analizata, au lucrat la gestiunea verificata
...................................
................................................................................
................................................................................
................................................................................
................................................................................
................................................................................
Avand in vedere temeiurile de drept si de fapt care determina angajarea
raspunderii materiale, valoarea totala a pagubei de ..................... lei
se suporta de persoanele vinovate, dupa cum urmeaza:
lei ..................... de domnul(a) ...................................
lei ..................... de domnul(a) ...................................
lei ..................... de domnul(a) ...................................
lei ..................... de domnul(a) ...................................
Calculul s-a facut asa cum rezulta din actul de constatare.
In nota(ele) explicativa(e) data(e) cu ocazia constatarii pagubei, domnul
................................................................................
................................................................................
................................................................................
................................................................................
................................................................................
................................................................................
................................................................................
................................................................................
14-8-2 A5 t2
(verso)
............................. a sustinut ca
....................................
................................................................................
................................................................................
................................................................................
................................................................................
Sustinerile s-au dovedit neintemeiate deoarece:
................................................................................
................................................................................
................................................................................
................................................................................
In baza prevederilor legale
................................................
................................................................................
DECIDE:
Se imputa d-lui (d-nei) .................................., avand functia
de .................................... locul de munca
............................ domiciliat in
...................................., suma de ............... lei, adica
.......................................................
Prezenta decizie de imputare constituie titlu executoriu de la data
comunicarii.
Decizia poate fi contestata in termen de 30 de zile de la comunicare la
....
................................................
DIRECTOR, VIZA DE CONTROL VIZA JURIST,
FINANCIAR PREVENTIV,
DOVADA DE COMUNICARE
Subsemnatul ................... domiciliat in
.............................. am primit decizia de imputare nr. .............
din data de .............. emisa de ................... in valoare de lei
....................................
(in cifre si litere)
Semnatura,
Data .................
ANGAJAMENT DE PLATA (Cod 14-8-2/a)
Format X6, tiparit pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- angajament de plata a unei sume ce reprezinta o paguba adusa unitatii;
- titlu executoriu pentru recuperarea pagubelor;
- titlu executoriu pentru executarea silita, in caz de nerespectare a
angajamentului.
2. Se intocmeste intr-un exemplar, de persoana care isi ia angajamentul, in
conditiile in care exista documente din care rezulta pagube sau alte obligatii
de plata (proces-verbal de control, proces-verbal al comisiei de inventariere,
referat de rebut sau alte documente).
3. Circula la persoana in fata careia s-a luat angajamentul (organ de
control, jurisconsult sau alte persoane desemnate in acest scop) pentru
semnare.
4. Se arhiveaza la compartimentul financiar-contabil.
______________________________________________________________________________
| ANGAJAMENT DE PLATA
|
| |
| Subsemnatul ........................ domiciliat in ......................
|
| .......................... str. .................................. nr. .....
|
| bloc ....... sc. .... et. ..... apart. ..... jud. .......................... |
| posesor al B.I. seria ....... nr. ............. emis de ....................
|
| sub nr. ............. in anul ........ avand functia de ....................
|
| ............................... la unitatea ................................
|
| luand cunostinta de faptul ca prin .........................................
|
| s-a constatat ca din vina mea am produs unitatii ...........................
|
| ....................... o paguba de lei ....................................
|
| provenita din ..............................................................
|
| ............................................................................
|
| imi iau angajamentul de a plati aceasta suma unitatii pagubite astfel ......
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
|______________________________________________________________________________|
14-8-2/a X6 t2
(verso)
______________________________________________________________________________
| ............................................................................ |
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| ............................................................................
|
| Prezentul angajament l-am luat in conformitate cu ......................
|
| .................................................... In caz de nerespectare,
|
| se va proceda la executarea silita.
|
|
|
| Dat astazi ...............
|
| |
| Semnat in fata noastra, Semnatura,
|
|
|
| Calitatea ....................... |
| Semnatura .......................
|
|
|
| ............................................................................
|
|______________________________________________________________________________|
CONTRACT DE GARANTIE IN NUMERAR (Cod 14-8-3)
CONTRACT DE GARANTIE SUPLIMENTARA (Cod 14-8-3/a)
Format A5 si X5, tiparite pe ambele fete, in blocuri a 100 de file.
1. Serveste ca:
- document de constituire a garantiei in numerar, conform normelor legale,
pentru acoperirea eventualelor pagube aduse unitatii;
- document pe baza caruia se stabilesc sumele de depus la casieria unitatii
sau se efectueaza retineri de sume din salariu in contul garantiei. Formularul
cod 14-8-3/a constituie totodata document de garantie a bunurilor mobile si
imobile prevazute in anexele la acesta.
2. Se intocmeste in doua exemplare, de compartimentul personal, la angajare
sau la trecerea intr-o functie care impune constituirea de garantii, si se
semneaza de gestionar.
3. Circula:
- la compartimentul juridic pentru confirmarea legalitatii documentului si
pentru semnare (ambele exemplare);
- la conducatorul unitatii cu care s-a incheiat contractul, ca reprezentant
legal al acesteia, pentru semnare (ambele exemplare).
4. Se arhiveaza:
- la compartimentul financiar-contabil (exemplarul 1);
- la gestionar (exemplarul 2).
______________________________________________________________________________
| .............................
|
| (Unitatea)
|
| |
| CONTRACT DE GARANTIE IN NUMERAR
|
| Nr. ............ din data de .............
|
| |
| 1. Intre ...................... din ....................... reprezentata
|
| prin ........................ in calitate de ............................ si
|
| domiciliat in .................................. buletin de identitate seria
|
| ........ nr. .................. eliberat de ................................
|
| nascut in .......................... la data de ............................
|
| prenumele tatalui .................. al mamei ..............................
|
| incadrat la .................... cu locul de munca la .....................
|
| s-a incheiat prezentul contract de garantie in numerar, conform prevederilor
|
| ............................................................................
|
| ......................................................... privind incadrarea
|
| gestionarilor, constituirea de garantii si raspunderea in legatura cu
|
| gestionarea bunurilor.
|
| |
| 2. Subsemnatul .......................... avand in vedere ca indeplinesc
|
| functia de .................................................................
|
| cu un salariu tarifar lunar (castig mediu lunar) de ................... lei,
|
| declar ca, pentru garantarea acoperirii eventualelor pagube constatate in
|
| gestiunea ce mi-a fost incredintata, constitui o garantie in numerar in suma
|
| de ........................ lei. |
|______________________________________________________________________________|
14-8-3 A5 t2
(verso)
______________________________________________________________________________
| Constituirea acestei garantii se va face prin:
|
| - depunerea sumei de ................. lei la casieria unitatii pana la
|
| data de .................... (cand garantia se depune integral la angajare);
|
| - retineri lunare reprezentand 1/10 din salariul meu (castig). Daca, din
|
| cauza altor retineri, ratele in contul garantiei in numerar nu pot fi
|
| retinute, ma oblig a le depune in numerar in ziua platii salariului
|
| (castigului).
|
| 3. Unitatea ...................... se obliga sa depuna la banca, potrivit
|
| legii, pe numele gestionarului, sumele depuse drept garantie in numerar.
|
| Prezentul contract s-a incheiat in doua exemplare, azi .................,
|
| localitatea .......................... din care un exemplar a fost luat de
|
| ...........................................
|
|
|
| CONDUCATORUL UNITATII, GESTIONAR,
|
| .......................... ................
|
|
|
| COMPARTIMENTUL JURIDIC,
|
| .............................
|
|______________________________________________________________________________|
______________________________________________________________________________
| |
| CONTRACT DE GARANTIE SUPLIMENTARA
|
| Nr. ............ din data de .............
|
|
|
| 1. Intre ...................... din ........................ reprezentat
|
| prin ........................ in calitate de ...............................
|
| si .......................... domiciliat in ................................
|
| buletin de identitate seria ......... nr. ...................... eliberat de
|
| ........................... urmand a fi incadrat la unitatea sus-mentionata
|
| in functia de ......................... cu locul de munca la ...............
|
| s-a incheiat prezentul contract de garantie suplimentara, conform
|
| prevederilor ...............................................................
|
| ............................................................................
|
| privind incadrarea gestionarilor, constituirea de garantii si raspunderea in
|
| legatura cu gestionarea bunurilor.
|
|
|
| 2. Subsemnatul ................................. urmand a fi incadrat la
|
| unitatea sus-mentionata in functia de ......................................
|
| cu un salariu tarifar lunar (castig mediu lunar) de ................... lei,
|
| declar ca, pentru garantarea acoperirii eventualelor pagube constatate in
|
| gestiunea ce urmeaza a mi se incredinta, constitui o garantie suplimentara
|
| de .............................. lei.
|
| |
| Constituirea acestei garantii se face prin:
|
| a) depunerea de catre subsemnatul a sumei de lei ............... la casieria
|
| unitatii (chitanta nr. .................... din .....................);
|
| b) bunuri mobile de folosinta indelungata, acceptate de conducerea unitatii,
|
| proprietatea mea, aratate in lista de identificare si evaluare anexata la
|
| acest contract, pentru suma de .................. lei;
|
| c) bunuri imobile, proprietatea mea, asupra carora s-a luat inscriptia
|
| ipotecara conform actului nr. ......... emis de ............................
|
| anexat la prezentul contract pentru suma de .................... lei.
|
|______________________________________________________________________________|
14-8-3/a X5 t2
(verso)
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| d) bunuri mobile de folosinta indelungata, proprietate a tertilor, acceptate
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| de conducerea unitatii, aratate in declaratia de garantie anexata, pentru
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| suma de ................ lei; |
| e) bunuri imobile, proprietate a tertilor, asupra carora s-a luat inscriptia
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| ipotecara, conform actului nr. ......... emis de ...........................
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| anexat la prezentul contract, pentru suma de .................... lei; |
| f) depunerea sumei de .................. lei la casieria unitatii (chitanta
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| nr. ...... din ...............) numerar adus in garantie de catre ..........
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| .................. in calitate de tert garant, potrivit declaratiei anexate.
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| g) declaratii de garantie personale, anexate, date de ......................
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| din ........................... si de ...................... din ...........
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| ..................... pentru suma de ............... lei.
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| 3. Unitatea se obliga sa consemneze la banca sumele depuse drept garantie
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| suplimentara, carnetul de consemnare ramanand la unitate, pe care il preda
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| deponentilor in cazul schimbarii din functie gestionara sau a incetarii
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| contractului de munca al titularului prezentului contract. Prezentul
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| contract, care contine ............ anexe, s-a incheiat azi ..............
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| localitatea ....................... din care un exemplar a ramas la unitate,
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| iar un exemplar a fost luat de ........................
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| CONDUCATORUL UNITATII, GESTIONAR, |
| .......................... ................
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| COMPARTIMENTUL JURIDIC, |
| .............................
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