PROJECT - BASIC ACCOUNTING - 1 -

The company accounts TOTAL BUSINESS SRL is presented as follows:

ACCOUNTS CLASS I ACCOUNTS CLASS II ACCOUNTS CLASS III ACCOUNTS CLASS IV ACCOUNTS CLASS V
symbol Initial balance symbol Initial balance symbol Initial balance symbol Initial balance symbol Initial balance
account RON account RON account RON account RON account RON
1011 50.000 201 15.000 301 85.000 401 63.000 501 10.000
1012 150.000 203 5.000 3021 4.000 404 30.000 505 15.000
1041 60.000 205 16.000 3022 1.000 411 120.000 506 20.000
1042 10.000 207 6.000 3024 1.500 421 10.000 508 5.000
1043 20.000 208 3.000 3025 2.500 4281 2.000 5112 1.000
105 55.000 2131 5.000 3026 500 441 15.000 5113 2.000
1061 5.000 2132 15.000 3028 5.500 444 5.000 5121 123.000
1063 45.000 2133 32.500 303 30.000 4481 8.000 5124 4.000
1068 10.000 2134 2.500 341 10.000 456 50.000 5311 18.000
117 35.000 261 10.000 345 30.000 461 30.000 5314 1.000
151 65.000 263 20.000 346 5.000 462 17.000 5321 300
161 70.000 265 15.000 361 25.000 471 100.000 5323 500
162 30.000 267 5.000 371 50.000 472 145.000 5328 200

Based on the above initial balance must be made:

BALANCE
ASSET RON PASSIVE RON
Initial Final Initial Final
Noncurrent Asset Liability
Intangible assets Short-term liabilities
Tangible assets Long-term liabilities
Financial assets Provisions
Current Asset Accrued income
Inventories Capital
 Raw materials Subscribed capital
 Consumables  Subscribed and paid
 Materials in form of  Subscribed and not paid
inventory items Share premiums
 Products  Issue premiums
 Biological Inventories  Merger premiums
 Commodities  Contribution premiums
Claims Revaluation reserves
 Customers Reserves related to capital
 Capital reimbursement  Legal reserves
with shareholders  Statutory reserves
Financial investment  Other reserves
Money Retained earnings
 bank Profit or loss (year result)
 petty cash
Prepayments
TOTAL ASSET TOTAL PASSIVE

BASIC ACCOUNTING
Lect. univ. drd. Pop IUSTIN Atanasiu
1
 PROJECT - BASIC ACCOUNTING - 1 -

The company participates in the following economic operations:

 I. Changes in asset structure
1) The company collects from customers through bank 1.000 RON
2) Company cashes in cashier 2.700 RON from clients
3) The company buys a software worth 1.600 RON and pays cash.
4) The company buys the brand "happy student" for the amount of 500 RON and it is paid by bank
5) The company buys shares worth 400 RON and pays cash
6) Company subscribed and paid by the bank the amount of 450 RON for increasing their capital of a subsidiary
7) The company buys raw materials worth 2.500 RON and it is paid by bank
8) The company buys a car worth 25.000 RON and it is paid by bank
9) The company buys shares in related parties from RASDAQ market value of 5.000 RON and it is paid by bank
10) The company withdraws from the bank account the sum of 350 RON
11)
12)

nature of the item, Correspondent

No.
Changing Elements Type of change, accounts, and Accounting formula
Op. Value of change how it works

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

BASIC ACCOUNTING
Lect. univ. drd. Pop IUSTIN Atanasiu
2