E-mail:
Parola:
     
 Nu ai cont? Inregistreaza-te
 Ai uitat parola? Click aici
alerte legex
Coduri postale şi prefixe telefonice naţionale şi internaţionale
Legături cu alte acte
Cele mai căutate legi
Ultimele acte citite
Sisteme de securitate
Registrul Agricol Integrat - www.registrulagricolintegrat.ro

Anunţă-mă când se modifică Fişă act Comentarii (0) Trimite unui prieten Tipareste act

ORDIN Nr

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


SmartCity3


                             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 - Dife