5.

-Primirea creditului
DT242 CT511-150000 lei
-Achitarea lunara a creditului
DT511 CT242 (150000/6)=25000 lei
-Calculul dobinzii in martie
DT714 CT511 (150000*13%/12luni*6luni)=9750lei
-Achitarea DT511 CT242 -9750lei

4.Cheltuieli Venituri
DT351 CT712 -7300 lei Dt611 Ct351 -12000 lei
DT351 CT713 -8900 lei Dt621 Ct351 - 20800 lei
DT351 CT711 -17000 lei Dt611 Ct351 -121300 lei
DT351 CT721 -16000 lei Total=154100
Dt351 Ct723 -3100 lei
Dt351 Ct722 -250 lei
Total=65150
PPI=154100-65150=88950 lei
IV=88950 lei*12%=10674 lei
Dt351 Ct731 -10674 lei
Calc.profitul Dt351 Ct333 (154100-65150-10674)=78276 lei

3.1.Dt811 Ct215 -5800lei

2. Ct211 -242000lei
3.Dt811 CT531 -16000lei
4.Dt811 Ct533 (16000*23+4.5%)=4400lei
5.Dt713 Ct521 -850lei
6.Dt 811 Ct521 -2800lei
7.Dt811 Ct531 -4300lei
8.Dt 811 Ct 533(4300*23+4.5%)=1182.50lei
9.Dt 712 Ct531 -1500lei
10.Dt 712 Ct533(1500*23+4.5%)=412.5 lei
11.Dt 215 Ct811- 45000lei
12.Dt 216 Ct811(58000+242000+16000+4400+2800+4300+1182.5-45000)=283682.5lei
13.Dt 711 Ct216 (283682.5*75%)=212761.875lei
14.Dt221 Ct611 -250000lei
15.Dt221 Ct534 (250000*20%)=50000lei