Manual de politici si proceduri contabile


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Manual inventarierea patrimoniului
Proceduri complete. Exemple practice. Bonus: Proceduri inventariere in format editabil (.doc).

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Class 1 – Capital accounts

10 Capital and reserves

101 Capital
1011 Subscribed and not paid in share capital
1012 Subscribed and paid in share capital
1015 Patrimony (autonomous companies)
1016 Public patrimony
104 Premium related to capital
1041 Share premium
1042 Merger premium
1043 Share premium contribution in kind
1044 Debenture conversion premium
105 Revaluation reserve
106 Reserves
1061 Legal reserve
1063 Statutory or contractual capital reserve
1064 Fair value reserve2
1065 Reserve representing the revaluation reserve surplus
1068 Other reserves
107 Conversion reserve
108 Minority interest
1081 Minority interest - profit (loss) for the period
1082 Minority interest - other own capital
109 Own shares
1091 Short-term own shares
1092 Long-term own shares

11 Retained earnings

117 Retained earnings
1171 Profit/loss carried forward
1172 Retained earnings due to the adoption of IAS for the first time, with the exception of IAS 295
1174 Retained earnings due to the correction of accounting errors
1176 Retained earnings due to the switch to adoption of Accounting Regulations according to the
Fourth Directive of the European Economic Communities

12 Profit (loss) for the period

121 Profit (loss) for the period
129 Profit appropriation

13 Investment subsidies

131 Governmental investment subsidies
132 Non-repayable loans in the form of investment subsidies
133 Investment donations
134 Inventory surpluses in the form of non-current assets
138 Other amounts received in the form of investment subsidies

15 Provisions

151 Provisions
1511 Provisions for litigation
1512 Provisions for guarantees to customers
1513 Provisions for the decommissioning of tangible non-current assets and other similar actions6
1514 Provisions for restructuring costs
1515 Provisions for pensions and similar obligations
1516 Provisions for taxes
1518 Other provisions

16 Loans and similar debts

161 Debenture loans
1614 Foreign debenture loans guaranteed by the State
1615 Foreign debenture loans guaranteed by banks
1617 Domestic debenture loans guaranteed by the State
1618 Other debenture loans
162 Long-term bank loans
1621 Long-term bank loans
1622 Long-term bank loans in arrears
1623 Foreign Government loans
1624 Foreign loans guaranteed by the State
1625 Foreign loans guaranteed by banks
1626 State Treasury loans
1627 Domestic loans guaranteed by the State
166 Debts relating to financial assets
1661 Debts towards related parties
1663 Debts towards associates
167 Other loans and similar debts
168 Accrued interest on loans and similar debts
1681 Accrued interest on debenture loans
1682 Accrued interest on long-term bank loans
1685 Accrued interest on debts towards related parties
1686 Accrued interest on debts towards associates
1687 Accrued interest on other loans and similar debts
169 Premium on redemption of bonds

Class 2 – Non-current assets

20 Intangible assets

201 Set-up costs
203 Development costs
205 Concessions, patents, licences, trademarks and similar rights and assets
207 Goodwill
2071 Positive goodwill7
2075 Negative goodwill8
208 Other intangible assets

21 Tangible assets


211 Freehold land and land improvements
2111 Freehold land
2112 Land improvements
212 Buildings
213 Plant and machinery, motor vehicles, animals and plantations
2131 Plant and machinery
2132 Measurement, control and adjustment devices
2133 Motor vehicles
2134 Animals and plantations
214 Fixtures and fittings

23 Non-current assets in progress and advances for non-current assets
231 Tangible assets in progress
232 Advance payments for tangible non-current assets
233 Intangible assets in progress
234 Advance payments for intangible non-current assets

26 Financial assets

261 Investments in related parties
263 Investments in associates
264 Investments accounted for using the equity method9
265 Other long term investments
267 Long term receivables
2671 Amounts owed by related parties
2672 Accrued interest on amounts owed by related parties
2673 Receivables related to associates
2674 Accrued interest on receivables related to associates
2675 Long term loans
2676 Accrued interest on long term loans
2678 Other long term receivables
2679 Accrued interest on other long term receivables
269 Amounts payable in relation with financial non-current assets
2691 Amounts payable in relation with investments in related parties
2692 Amounts payable in relation with associates
2693 Amounts payable in relation with other financial assets

28 Depreciation of non-current assets

280 Amortisation of intangible assets
2801 Amortisation of set-up costs
2803 Amortisation of development costs
2805 Amortisation of concessions, patents, licences, trademarks and similar rights and assets
2807 Amortisation of goodwill
2808 Amortisation of other intangible assets
281 Depreciation of tangible assets
2811 Depreciation of land improvements
2812 Depreciation of buildings
2813 Depreciation of plant and machinery, motor
vehicles, animals and plantations
2814 Depreciation of other tangible assets

29 Impairment of non-current assets or impairment losses for non-current assets

290 Impairment of intangible assets
2903 Impairment of development costs
2905 Impairment of concessions, patents, licences, trademarks and similar rights and assets
2907 Impairment of goodwill11
2908 Impairment of other intangible assets
291 Impairment of tangible assets
2911 Impairment of land and land improvements
2912 Impairment of buildings
2913 Impairment of plant and machinery, motor vehicles, animals and plantations
2914 Impairment of other tangible assets
293 Impairment of non-current assets in progress
2931 Impairment of tangible assets in progress
2933 Impairment of intangible assets in progress
296 Impairment of financial assets
2961 Impairment of investments in related parties
2962 Impairment of investments in associates
2963 Impairment of other long term investments
2964 Impairment of amounts owed by related parties
2965 Impairment of receivables related to associates
2966 Impairment of long term loans
2968 Impairment of own shares - non-current assets

Class 3 – Inventories and work in progress

30 Raw materials and consumables

301 Raw materials
302 Consumables
3021 Auxiliary materials
3022 Fuel
3023 Packaging materials
3024 Spare parts
3025 Seeds and saplings
3026 Fodder
3028 Other consumables
303 Materials in the form of small inventory items
308 Price differences on raw materials and consumables

33 Work in progress

331 Work in progress
332 Services in progress

34 Goods

341 Semi-finished goods
345 Finished goods
346 Residual products
348 Price differences on goods

35 Inventories held by third parties

351 Raw materials and consumables at third parties
354 Goods at third parties
356 Animals at third parties
357 Goods for resale at third parties
358 Packaging materials at third parties

36 Animals

361 Animals and poultry
368 Price differences on animals and poultry

37 Goods purchased for resale

371 Goods purchased for resale
378 Price differences on goods purchased for resale

38 Packaging

381 Packaging materials
388 Price differences on packaging

39 Write-down of inventories and work in progress

391 Write-down of raw materials
392 Write-down of consumables
3921 Write-down of consumables
3922 Write-down of materials in the form of small inventory
393 Write-down of work in progress
394 Write-down of goods
3941 Write-down of semifinished goods
3945 Write-down of finished goods
3946 Write-down of residual products
395 Write-down of inventories held at third parties
3951 Write-down of raw materials and consumables at third parties
3952 Write-down of semifinished goods at third parties
3953 Write-down of finished goods at third parties
3954 Write-down of residual products at third parties
3956 Write-down of animals at third parties
3957 Write-down of goods for resale at third parties
3958 Write-down of packaging materials at third parties
396 Write-down of animals
397 Write-down of goods purchased for resale
398 Write-down of packaging materials

Class 4 – Third party accounts

40 Suppliers and similar accounts

401 Suppliers
403 Bills of exchange payable
404 Suppliers of non-current assets
405 Bills of exchange payable to suppliers of non-current assets
408 Suppliers - invoices to be received
409 Advance payments to suppliers
4091 Advance payments to suppliers for the purchase of inventories
4092 Advance payments to suppliers for the purchase of services

41 Customers and similar accounts

411 Customers
4111 Customers
4118 Doubtful customers or customers involved in litigation
413 Bills of exchange receivable
418 Customers - invoices to be issued
419 Advance payments from customers

42 Payroll and similar accounts

421 Employees - salaries payable
423 Other social benefits granted to employees
424 Profit share payable to employees
425 Advances to employees
426 Amounts due to employees
427 Retentions from salaries payable to third parties
428 Other employee-related debts and claims
4281 Other employee-related debts
4282 Other employee-related claims

43 Social security and similar accounts

431 Social security
4311 Company’s contribution to social security
4312 Employees’ contribution to pension fund
4313 Company’s contribution to health insurance
4314 Employees’ contribution to health insurance
437 Unemployment fund
4371 Company’s contribution to unemployment fund
4372 Employees’ contribution to unemployment fund
438 Other personnel-related debts and claims
4381 Other personnel-related debts
4382 Other personnel-related claims

44 Amounts payable to the state budget, special funds and similar accounts

441 Income tax
4411 Current income tax
4418 Deferred tax
442 Value added tax
4423 VAT payable
4424 VAT receivable
4426 Input VAT
4427 Output VAT
4428 VAT under settlement
444 Tax on salaries
445 Subsidies
4451 Government subsidies
4452 Non-repayable loans in the form of subsidies
4458 Other amounts received in the form of subsidies
446 Other taxes and similar liabilities
447 Special funds - taxes and similar liabilities
448 Other debts and claims with the Treasury
4481 Other debts payable to the Treasury
4482 Other claims receivable from the Treasury

45 Group and shareholders / associates

451 Settlement between related parties
4511 Settlement between related parties
4518 Accrued interest for settlement between related parties
453 Transaction with associates
4531 Transactions with associates
4538 Accrued interest on transactions with associates
455 Amounts owed to shareholders
4551 Shareholders / associates - current accounts
4558 Accrued interest on shareholders’ – current accounts
456 Shareholders / associates - Amounts receivable related to capital
457 Dividends payable
458 Transactions related to joint operations
4581 Transactions related to joint operations - liability
4582 Transactions related to joint operations - asset

46 Sundry debtors and creditors

461 Sundry debtors
462 Sundry creditors

47 Accruals and similar accounts

471 Accrued expenses
472 Deferred income
473 Suspense account

48 Internal transactions

481 Transactions between the entity and sub-units
482 Transactions between sub-units
49 Provisions for doubtful debts
491 Provisions for doubtful customers
495 Provisions for doubtful debts from group companies and shareholders / associates
496 Provisions for doubtful sundry debtors

Class 5 – Treasury accounts

50 Short term investments

501 Short term financial investments in related parties
505 Redeemed debentures
506 Debentures
508 Other short term investments and related receivables
5081 Other short term financial investments
5088 Accrued interest on debentures and short term investments
509 Amounts payable for short term financial investments
5091 Amounts payable for short term investments in related parties
5092 Amounts payable for other short term financial investments

51 Bank accounts

511 Outstanding lodgements
5112 Cheques
5113 Bills of exchange held to maturity
5114 Bills of exchange forwarded for discount
512 Cash at bank
5121 Cash at bank in lei
5124 Cash at bank in foreign currencies
5125 Amounts under settlement
518 Interest
5186 Acrrued interest payable
5187 Accrued interest receivable
519 Short term bank loans
5191 Short term bank loans
5192 Short term bank loans in arrears
5193 Foreign government loans
5194 Foreign loans guaranteed by the State
5195 Foreign loans guaranteed by banks
5196 State Treasury loans
5197 Domestic loans guaranteed by the State
5198 Acrrued interest on short term loans

53 Petty cash

531 Petty cash
5311 Petty cash in lei
5314 Petty cash in foreign currencies
532 Cash equivalents
5321 Postage and fiscal stamps
5322 Holiday vouchers
5323 Transport tickets
5328 Other cash equivalents

54 Letters of credit

541 Letters of credit
5411 Letters of credit in lei
5412 Letters of credit in foreign currencies
542 Cash advances14

58 Internal transfers

581 Internal transfers
59 Write-down of treasury accounts
591 Write-down of investments in related parties
595 Write-down of redeemed debentures
596 Write-down of debentures
598 Write-down of other short-term financial investments and related receivables

Class 6 – Expense accounts

60 Expenses related to inventories

601 Raw materials
602 Consumables
6021 Auxiliary materials
6022 Fuel
6023 Packaging materials
6024 Spare parts
6025 Seeds and saplings
6026 Fodder
6028 Other consumables
603 Materials in the form of small inventory items
604 Materials not stored
605 Electricity, heating and water
606 Animals and poultry
607 Goods for resale
608 Packaging costs

61 Third party services

611 Maintenance and repair expenses
612 Royalties and rental expenses
613 Insurance premiums
614 Research expenses

62 Other third party services

621 Externally contracted manpower
622 Commissions and fees
623 Entertaining, promotion and advertising
624 Transport of goods and personnel
625 Travel
626 Postage and telecommunications
627 Bank commissions and similar charges
628 Other third party services

63 Other taxes, duties and similar expenses

635 Other taxes, duties and similar expenses

64 Personnel expenses

641 Salaries
642 Employee luncheon vouchers
645 Social security contributions
6451 Company’s contribution to social security
6452 Company’s contribution to unemployment fund
6453 Company’s contribution to health insurance
6458 Other social security and welfare contributions

65 Other operating expenses

654 Bad debts written off
658 Other operating expenses
6581 Claims and compensations, fines and penalties
6582 Gifts and subsidies granted
6583 Net value of assets disposed of and other capital transactions
6588 Other operating expenses

66 Financial expenses

663 Losses on amounts receivable in relation with long term financial investments
664 Losses on disposal of financial investments
6641 Losses on disposal of long term financial investments
6642 Losses on disposal of short term financial investments
665 Foreign exchange losses
666 Interest expense
667 Discounts granted
668 Other financial expenses

67 Extraordinary expenses

671 Expenses related to natural disasters and other extraordinary events

68 Depreciation and provisions; adjustments for impairment losses

681 Depreciation and provisions; adjustments for impairment losses - operating expenses
6811 Depreciation of non current assets
6812 Provisions
6813 Impairment losses on non-current assets
6814 Impairment of current assets
686 Impairment losses and write down of financial assets
6863 Impairment losses on financial non-current assets
6864 Impairment of financial current assets
6868 Amortisation of premiums on redemption of debentures

69 Income tax and other taxes

691 Income tax
698 Other taxes not included above

Class 7 – Revenue accounts

70 Net turnover

701 Sales of finished goods
702 Sales of semi-finished goods
703 Sales of residual products
704 Services rendered
705 Revenues from research studies
706 Rental and royalty income
707 Sale of goods purchased for resale
708 Revenues from sundry activities

71 Variation in inventory

711 Variation in inventory

72 Own work capitalised

721 Capitalised costs of intangible non-current assets
722 Capitalised costs of tangible non-current assets

74 Subsidies for operating activities

741 Subsidies for operating activities
7411 Subsidies related to the turnover16
7412 Subsidies for raw materials and consumables
7413 Subsidies for other external costs
7414 Subsidies for wages and salaries
7415 Subsidies for social security contributions
7416 Subsidies for other operating expenses
7417 Subsidies related to other income
7418 Subsidies related to interest payable

75 Other operating revenues

754 Bad debts written off and subsequently collected
758 Other operating revenues
7581 Claims and compensations, fines and penalties
7582 Gifts and subsidies received
7583 Proceeds from disposal of assets and other capital transactions
7584 Amortisation of investment subsidies
7588 Other operating revenues

76 Financial revenues

761 Revenues from long term financial investments
7611 Revenues from long term investments in related parties
7613 Revenues from long term investments in associates
762 Revenues from short term financial investments
763 Revenues from long term receivables
764 Revenues on disposal of financial investments
7641 Revenues on disposal of long term financial investments
7642 Gains on disposal of short term financial investments
765 Foreign exchange gains
766 Interest income
767 Discounts received
768 Other financial revenues

77 Extraordinary revenues

771 Revenues from subsidies for extraordinary events and other similar revenues

78 Write back of provisions and adjustments for depreciation or impairment losses

781 Write back of provisions and adjustments for operating impairment losses
7812 Write back of provisions
7813 Reversal of impairment losses on non-current assets
7814 Reversal of write-down of current assets
7815 Amortisation of negative goodwill17
786 Reversal of adjustments for impairment losses
7863 Reversal of impairment losses on financial non-current assets
7864 Reversal of write-down of financial current assets

Class 8 – Special accounts

80 Off-balance sheet accounts
801 Commitments
8011 Guarantees and warranties
8018 Other commitments
802 Commitments received
8021 Guarantees and warranties
8028 Other commitments received
803 Other off-balance sheet accounts
8031 Operational leased tangible assets
8032 Assets held for processing or repair
8033 Assets held in custody
8034 Receivables written off but still followed up
8035 Inventory under the form of used small inventory
8036 Royalties, rents and similar debts
8037 Bills of exchange discounted before maturity
8038 Other off-balance sheet items
804 Amortisation for the degree of non-usage of fixed assets
8045 Amortisation for the degree of non-usage of fixed assets
805 Interest for the leasing and other assimilated contracts not held till maturity
8051 Interest payable
8052 Interest receivable


89 Balance sheet


891 Opening balance sheet
892 Closing balance sheet

Class 9 – Management accounts

90 Internal transactions
901 Internal transactions relating to expenses
902 Internal transactions related to costs of conversion
903 Internal transactions relating to price differences

 

92 Cost accounts


921 Costs related to the core business
922 Costs related to auxiliary activities
923 Production overheads
924 Administrative overheads
925 Distribution costs


93 Production cost


931 Cost of output
933 Cost of work in progress

 

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