Assets = Liabilities + Owner's equity

Reflecting the purchase of materials Dt 211 Ct521

Moving into account the amount of VAT from purchase Dt 534 Ct521

Coverage of transportation expenses Dt211 Ct521

Registration expenditure rebut Dt714 Ct211

The finding of material injury related claims to be recovered by the porter Dt227 Ct612

Calculation of VAT on flour reboot Dt227 Ct534

Establishment of amounts receivable and revenue for products shipped SRL "P & G" Dt221 Ct611

Reflecting the amount of VAT on goods supplied Dt221 Ct534

Finding revenues from products sold to individuals by paying in cash (immediate) Dt241 Ct611

Reflecting the amount of VAT on goods supplied individuals Dt241 Ct534

Reflecting the transfer of funds S.RL "first" to the subsequent delivery of materials Dt224 Ct242

Reflecting materials received from the LLC "Home" Dt211 Ct521

Extinction debt to LLC "first" payment received Dt521 Ct224 account

Final extinction debt (transfer) Dt521 Ct242

The advance in hand Dt227 Ct241

Reflecting materials purchased through the imprest holder Dt211 Ct227

Settlement of claims relating to personnel due to suppliers dato-raw Dt531 Ct227

Return unused advance in hand Dt241 Ct227

The collection of funds in cash from the proceeds of sales boutique Dt241 Ct611

Calculation of VAT on goods sold to individuals Dt241 Ct534

Reflecting the short term loan received Dt241 Ct513

Submission of current account receipts in local currency D242t Ct241

Reflecting the transfer of mandatory social insurance contributions paid by the employer Dt5331 Ct242

Reflecting transfer mandatory state medical contribution paid by the employer and the individual
Dt5333 Ct242

Record contribution funds in national currency by the founders to state registration of the company
Dt242 Ct311

Reflecting the contribution of funds in foreign currency to the state registration of the company Dt243
Ct311

Transferring funds in local currency account at the official pre vent as a result of state registration of
the company Dt313 Ct311

Reflecting favorable exchange differences relating to funds deposited by the company registration
Dt242 Ct622

Reflecting the unfavorable exchange differences relating to funds deposited by the company registration
Dt722 Ct242

Coverage of bank credit in the current account Dt242 Ct411

Interest Calculation Dt714 Ct411

Monthly interest payment Dt411 Ct242

Repayment of bank credit in the current account Dt411 Ct242

Coverage of debt compared to S. A.
-The structure of the production department Dt813 Ct521
-The administrative department Dt713 Ct521
-In shop (personally dealt with the sale of the work) Dt712 Ct521

Advance registration received from the LLC "Home" for the subsequent delivery of materials Dt242
Ct523

It reflects the amount of the advance payment received Dt225 VAT Ct5342

Extinction by transfer of debt recorded against budget related payment received Dt5342 Ct242

Finding revenue and receivables for products shipped Dt221 Ct611

Reflecting the amount of VAT on goods supplied Dt221 Ct5342

Final extinction of the claim Dt523 Ct221

The settlement amount of VAT paid in advance in March Dt5342 Ct225

Calculation of salary:
-Administrative staff Dt713 Ct531
-Staff busy outlet of Dt712 Ct531
Dt812-workers Ct531

CNAS and HIC Calculation paid by the employer:
-Administrative staff Dt713 Ct533
-Staff busy outlet of Dt712 Ct533
Dt812-workers Ct533

Retention of individual social security contributions from wages Dt531 Ct5331

Retention of individual health insurance contributions from salary Dt531 Ct5333

Withholding income tax from wages Dt531 Ct534

Reflecting the transfer of state budget income tax withheld from wages for March
Dt534 Ct242

Reflecting the transfer of individual social security contributions deducted from salary for March
Dt533 Ct242

Rises from bank cash salary for March Dt531 Ct242

The house is paid salary for March Dt531 Ct241

Recording accounting expenses to be in the total amount of expenses to be incurred
Dt 111 Ct 227

Recording accounting expenses to be the amount of formation expenses made through the imprest
holders Ct Dt 111 532

Intangible assets received through grants, which do not require additional consumption of preparation
for use Dt 111 Ct 423

When grant conditions have been met, the grant relates to capi tal secondary accounting formula: Dt
423 Ct 342

Registration grant after grant conditions inde fullness Dt111 Ct423
Calculating monthly amortization of intangible Dt423 Ct342 activu
Shifting income subsidy amount used in the current reporting period (the extent of calculating
amortized) Dt722 Ct113

Calculation of amortization of intangible assets granted temporary use Dt Ct 714 113

Calculation of amortization of intangible assets received in grants Dt Ct 722 113

Calculation of amortization of intangible assets used in auxiliary enterprise activities Ct Dt 812 113

Calculation of amortization of intangible assets intended for production ( breve you, franchises, etc..):
Dt 813 Ct 113

When disposing of accumulated amortization of intangible assets is settled by the accounting formula Dt
113 Ct111

Calculation of amortization of intangible assets used to create other active objects nematerialeDt112
Ct113

Calculation of amortization of intangible assets used in the creation of fixed assets 121 Ct Dt 113

Calculation of amortization of intangible assets serving the sales of finished products, goods (trade
emblems and designs in dents Ct Dt 712 113

Calculation of amortization of intangible assets with general purpose undertake country (expenses,
goodwill, licenses, software Ct Dt 713 113

The revenue from sale of intangible assets: Dt 229 Ct 621

VAT calculation of the value of the sale of intangible assets 229 Ct Dt 534

VAT calculation of the value of patent trans mis tn statutory capital of the Dt229 Ct534

Accounting formulas that are drawn from the sale of intangible assets:
-Disposing of accumulated depreciation Dt 113 Ct 111
Balance-scrapping value Dt Ct 721 111

-Registration expenses related to the sale of intangible assets: Dt 721 531 Ct

-The amount of social security contributions on salaries calculated Dt 227 Ct 521

Accounting formulas for disposal of intangible assets due to the expiry of Use:
And settlement of accumulated depreciation Dt 113 Ct 111

party settlement fully depreciated, if moral aging of our assets materials: Dt 721 Ct 111

expenses related to intangible assets scrapping registration:
Dt 721
Ct 531 - the amount of wages calculated specialists who participated in disposing of intangible assets,
Ct 533 - the amount of social security contributions on salaries calculated

Accounting formulas that are prepared to deposit nematenale assets as contribution to the capital of
another undertaking:
-Disposing of accumulated depreciation Dt 113 Ct 111

Balance-scrapping value Dt Ct 721 111

-Reflection share in capital of another undertaking: Dt Dt L31 or 132 - depending on the share or
Ct 521 Ct 539

recording the value of intangible assets pledged as a contribution to capital by 229 Ct Dt 621

VAT calculation of the value of intangible assets submitted as a contribution to the capital of another
enterprise Tutari stand Dt Ct 229 534

Accounting formulas that are prepared to surrender free of intangible assets:
disposing of accumulated depreciation of intangible assets: Dt 113 Ct 111

scrapping value of Intangible Assets: Dt 722 Ct 111

VAT calculation of the value of intangible assets transferred for free: Dt 713 534 Ct

Accounting formulas that are prepared to surrender free of intangible assets:
> Disposing of accumulated depreciation of intangible assets: Dt 113 Ct 111

> Scrapping value of Intangible Assets: Dt 722 Ct 111

- Calculate VAT on the value of intangible assets transferred for free: Dt 713 534 Ct

The calculation of depreciation of fixed assets used in the creation of long-term tangible
assets: Dt 121 Ct 124

The calculation of depreciation of fixed assets used in the creation of long-term intangible assets: Dt 112
Ct 124

Reflecting the basic materials consumed in the repair section 812 Ct Dt 711

Coverage cost arrange tion services Dt 812 Ct 539 countries


<To pluses production in progress detected during in ventarierii based on the minutes of the Board of
inventory: Dt 215 Ct 612

<For the production shortcomings found during the progress in ventarierii based Minutes of the Board
of inventory: Dt 714 Ct 215

<Settlement of losses on canceled orders under con accountants note: Dt 714 Ct 215

<For the production in progress destroyed as a result of exceptional events, according to the minutes of
the document disposal and firm con exceptional event: Dt 723 Ct 215

The excess inventory found in the minutes of the committee based inventory Ct Dt 216 612

Shortages in inventory based on the minutes of the Board of inventory Ct Dt 714 216

Receiving goods as contribution to the share capital, provided the constitutional documents and the
minutes of evaluation Ct Dt 217 313

Receive free as invoice and bill of entry Dt 217 Ct 622

The excess inventory based on findings from the minutes of the Board of inventory Ct Dt 217 612

The costs of purchasing goods Ct Dt 217 539

Raising cash in current accounts in national currency Ct Dt 241 242

Receiving advances unused advance holders Ct Dt 241 227

Collection of short-term receivables Income (rent, rent, dividends) Dt 241 Ct 228

The collection of other short-term receivables 241 Ct Dt 229

Receiving cash advances short term Dt 241 Ct 424

Receiving funds from statutory capital fund by the entity with the pack strating Ct Dt 241 313

Reflecting VAT on goods, goods sold and delivered serciciilor with immediate cash payment Dt Ct 241
534

Recording cash receipts from the sale of assets of the entity (other current assets) Dt 241 Ct 612

Recording cash receipts from the sale of assets of the entity (ACTIVITIES their intangible long-term
tangible assets, long-term financial assets) Dt 241 Ct 621

Registration form royalty funds and cash received free Ct Dt 241 622

Issue advances to settlement advance holders Ct Dt 227 241

Submission of funds in current accounts in national currency Ct Dt 242 241

Recovery of expenses incurred by the imprest holder Ct Dt 532 241

Paying debts founders Ct Dt 537 241