CONTABILITATEA OPERATIILOR CICLULUI DE INVESTIRE

CUPRINS
|Introducere    …………………………………………………………………………….…                      |2  |
|                                                                    |   |
|                                                                    |   |
|1. Cadrul general de organizare a sistemului contabil românesc      |5  |
|conform reglementărilor                                             |   |
|internaţionale….....................................................|   |
|.....................................                               |   |
|     1.1. Sistemul contabil al                                      |5  |
|întreprinderii……....................................................|   |
|....................                                                |   |
|     1.2. Elemente privind normalizarea şi reglementarea            |6  |
|contabilităţii financiare..................                         |   |
|          1.2.1. Dispozitivul normalizării în                       |6  |
|contabilitate.......................................................|   |
|.....                                                               |   |
|          1.2.2. Cadrul conceptual al contabilităţii                |7  |
|financiare……………………………..........                                     |   |
|          1.2.3. Procedeele de măsurare a elementelor ce compun     |11 |
|situaţiile financiare…...........                                   |   |
|                                                                    |   |
|                                                                    |   |
|2. Definirea şi evaluarea activelor                                 |13 |
|imobilizate.........................................................|   |
|...........                                                         |   |
|     2.1. Activele imobilizate – componente ale ciclului de         |13 |
|investire al unei întreprinderi......                               |   |
|     2.2. Delimitări şi structuri privind activele                  |14 |
|imobilizate…………………………..............                                 |   |
|          2.2.1. Definirea şi structura imobilizărilor              |14 |
|necorporale………………...……..............                                |   |
|          2.2.2. Recunoaşterea imobilizărilor                       |15 |
|necorporale.………………………………..........                                  |   |
|          2.2.3. Definirea şi structura imobilizărilor              |16 |
|corporale………………………………….                                             |   |
|          2.2.4. Recunoaşterea imobilizărilor                       |17 |
|corporale……………………….……….……….                                         |   |
|     2.3. Evaluarea contabilă a                                     |17 |
|imobilizărilor…………….................................................|   |
|.......                                                             |   |
|          2.3.1. Consideraţii generale privind evaluarea şi         |17 |
|reevaluarea imobilizărilor…............                             |   |
|          2.3.2. Evaluarea imobilizărilor                           |19 |
|necorporale…........................................................|   |
|.......                                                             |   |
|          2.3.3. Evaluarea imobilizărilor                           |21 |
|corporale……………………………...……………...                                     |   |
|                                                                    |   |
|                                                                    |   |
|3. Contabilitatea activelor imobilizate la S.C. „Favior - Vidra”    |25 |
|S.A. …….……..……...                                                   |   |
|     3.1. Organizarea documentaţiei primare privind activele        |25 |
|imobilizate……………............                                        |   |
|     3.2. Contabilitatea analitică şi evidenţa operativă a          |26 |
|imobilizărilor…….............................                       |   |
|          3.2.1. Organizarea contabilităţii analitice a             |26 |
|imobilizărilor…………………................                               |   |
|          3.2.2. Evidenţa operativă a                               |27 |
|imobilizărilor…..…..................................................|   |
|..........                                                          |   |
|     3.3. Organizarea contabilităţii sintetice a                    |28 |
|imobilizărilor………….....................................             |   |
|     3.4. Contabilitatea imobilizărilor necorporale                 |29 |
|……………………….........………..…...                                         |   |
|     3.5. Contabilitatea imobilizărilor                             |30 |
|corporale...........................................................|   |
|.............                                                       |   |
|          3.5.1. Contabilitatea                                     |30 |
|terenurilor.........................................................|   |
|............................                                        |   |
|          3.5.2. Contabilitatea mijloacelor                         |30 |
|fixe................................................................|   |
|.............                                                       |   |
|     3.6. Reevaluarea imobilizărilor                                |36 |
|corporale...........................................................|   |
|................                                                    |   |
|     3.7. Contabilitatea amortizării activelor                      |38 |
|imobilizate.........................................................|   |
|..                                                                  |   |
|     3.8. Contabilitatea provizioanelor pentru deprecierea          |43 |
|imobilizărilor.................................                     |   |
|                                                                    |   |
|                                                                    |   |
|Concluzii                                                           |46 |
|…...................................................................|   |
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|Anexe       …..……………………………………………………………………….……….                     |50 |
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|Bibliografie  ….......…………………………………………………………………………                  |65 |

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