1. On 1.12.

2005 the following row materials and auxiliary materials are bought
a. wheat flour,sugar,oil according to the fiscal invoice no. 990
% = 401
6557.02
301
5510.10
4426
1046.92
%
=
Row materials
Vat deductible

Suppliers

6557.02
5510.10
1046.92

b.
chocolate, eggs, emulsifiers and leavings according to the fiscal invoice no. 11221
% = 401
22121.15
302
18589.20
4426
3531.95
%
=
Auxiliary materils
VAT deductible

Suppiers 6557.02
5510.10
1046.92

c. packages according to the fiscal invoice no 24 and the receipt no 123

%
= 5311 603.19
3023
506.88
4426
96.31
%
Wrapping materials
Vat deductible

= Cash

603.19
506.88
96.31

2. In the period 1.12.2005 5.12.2005 the following materials are consumed:

214 sugar, 214 l oil. , 376 kilos flour,
524 kilos chocolate,53eggs, 5 kilos of emulsifiers
3840 packages
601= 301 1247.6
6021 3021 4229.2
6023=3023 115.2
Expenses with row materils = Row materials 1247.6
Expenses with auxiliary materials = Auxiliary Materials 4229.2
Expenses with wrapping materials = Wrapping materials 115.2
3. On 5.12.2005 3840 packages of biscuits were obtained with 0.9 lei each package
345 = 711 3456

Finished goods = Variation of stocks 3456

4. On 7.12.2005 3000 packages of biscuits are sold for 2.5 each
%
4111 = 701
4427

8925
7500
1425

Clients = %
8925
Revenues from selling goods 7500
Vat Collected
1425
711 = 345
Variation of stocks = Finished Goods 2700
5. On 8.12.2005 the suppliers are paid from thea bank account
5121 = 401 28678.17
Bank Account = Suppliers 28678.17
6. In the period 8.12.2005 12.12.2005 the following materials are consumed
214 sugar, 214 l oil. , 376 kilos flour,
524 kilos chocolate,53eggs, 5 kilos of emulsifiers
3840 packages
601= 301 1247.6
6021 3021 4229.2
6023=3023 115.2
Expenses with row materils = Row materials 1247.6
Expenses with auxiliary materials = Auxiliary Materials 4229.2
Expenses with wrapping materials = Wrapping materials 115.2
7. On 12.12.2005 3840 packages of biscuits were obtained with 0.9 lei each package
345 = 711 3456
Finished goods = Variation of stocks 3456
8. Withdrawal of 1900 LEI for the advance payment of the salaries on 15.12.2005
581=5121
1900
5311= 581
1900
Cash= Bank Account

1900

9. The advace payment of salaries is paid according to the list( lista avans chenzinal)
425=5311 5248.52
Salaries Payable=Cash 5248.52
10. Acquisition of a computer from an external supplier 16.12 2005
214 = 5121 3000
Equipment = Bank Account
624 = 5121 600
Custom fees = Bank Account
11. On 20.12.2005 we pay the utilities from the bank account.
% = 5121
605
4427

265.32
222.96
42.36

% = 5121
626
4427

490.08
411.84
78.24

%
Expenses with utilities
VAT ded

= Bank Account

755.4
634.8
120.6

12. On 30.12.2005 the the following materials are consumed

518 sugar, 518 l oil. , 903 kilos flour,
1257 kilos chocolate, 107eggs,10 kilos of emulsifiers
9216 packages
601= 301 3005.9
6021 3021 10130.8
6023=3023 276.48
Expenses with row materils = Row materials 3005.9
Expenses with auxiliary materials = Auxiliary Materials 10130.8
Expenses with wrapping materials = Wrapping materials 276.48
13. On 30.12.2005 9216 packages of biscuits were obtained with 0.9 lei each package
345 = 711 8294.4
Finished goods = Variation of stocks 8294.4

14. On 30.12

12216 packages of biscuits are sold for 2.5 each

%
4111 = 701
4427

36342.6
30540
5802.6

Clients = %
36342.6
Revenues from selling goods 30540
Vat Collected
5802.6
711 = 345
Variation of stocks = Finished Goods 10994.4
15. On 30.12 the equipment depreciation on december is recorded
681=281 233.33
Expenses with depreciation = Depreciation Expense 233.33
16. On 30.12.2005 the clients pay 8925 in the bank account
5121=4111
Bank Account = Clients 8925
17. Recording the salaries according to the Salaries List( Stat de plata)
641=421 5248.52
Expenses with salaries payable = Salaries Payable 5248.52
Avram Viorel- General Manager- 21 working days, 1 child
Base salary= 1600 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 76.19 lei
Realised Salary= Daily Salaries*no. of working days= 1600 lei
Gross Income= 1600 lei
Contributions
1. social fund = 9% * gross income= 152 lei
2. unemployment fund= 1% * Base Salary= 16 lei
3. health fund= 6.5% * gross income= 104 lei
Net Income= 1328 lei
DP= 350 lei
Income(base of calculation)= Net income DP= 978
Salary Tax= 16% * Income(base of calculation) = 156
Net Salary= Net Income Contributions= 1172 lei
Advanced paid salary= 400

Salary Payable = 772 lei

Ionescu Ion- Bookeeper- 19 working days, 2 days of unpaid vacation, 2 chidren
Base salary= 635 lei
Daily salary= Base Salary/nr of working days= = 30.23 lei
Realised Salary= Daily Salaries*no. of working days= 574.52 lei
Gross Income= 574.52 lei
Contributions
1.social fund = 9% * gross income= 54.57 lei
1. unemployment fund= 1% * Base Salary= 6.35 lei
2. health fund= 6.5% * gross income= 37.34 lei
Net Income= 476.26 lei
DP= 450 lei
Income(base of calculation)=gross income DP= 26.26
Salary Tax= 16% * Income(base of calculation) = 4.20
Net Salary= Net Income Contributions= 472 lei
Advanced paid salary= 200
Salary Payable = 272 lei
Costache Florentin- Commercial Agent- 21 working days, no children
Base salary= 832 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 39.61lei
Realised Salary= Daily Salaries*no. of working days= 832 lei
Commision= 120 lei
Gross Income= Realised Salary + Commision= 952 lei
Contributions
3. social fund = 9% * gross income= 90.44 lei
4. unemployment fund= 1% * Base Salary= 8.32 lei
5. health fund= 6.5% * gross income= 61.11 lei
Net Income= 791.36 lei
DP= 250 lei
Income(base of calculation)= Net income DP= 541.36
Salary Tax= 16% * Income(base of calculation) = 86.61
Net Salary= Net Income Contributions= 705 lei
Advanced paid salary= 300
Salary Payable = 404.75 lei

Popescu Ioana- Supervisor- 21 working days, 1 child , fidelity spor = 10%

Base salary= 520 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 24.76lei
Realised Salary= Daily Salaries*no. of working days= 520 lei
Fidelity spor= 52
Gross Income= 572 lei
Contributions
1.social fund = 9% * gross income= 51.34 lei
2.unemployment fund= 1% * Base Salary= 5.2 lei
3.health fund= 6.5% * gross income= 37.18 lei
Net Income= 475.28 lei
DP= 350 lei
Income(base of calculation)= Net income DP= 125.28
Salary Tax= 16% * Income(base of calculation) = 20.04
Net Salary= Net Income Contributions= 455.24 lei
Advanced paid salary= 250
Salary Payable = 205.24 lei
Dobre Amalia/ Loredana Gheorghe / Marcu Simona / Dumirescu Florea /
Pascalopiol George- Commercial Worker- 21 working days, no children
Base salary= 310 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 14.76 lei
Realised Salary= Daily Salaries*no. of working days= 310 lei
Gross Income= 310 lei
Contributions
6. social fund = 9% * gross income= 27.9 lei
7. unemployment fund= 1% * Base Salary= 3.1 lei
8. health fund= 6.5% * gross income= 20.15 lei
Net Income= 258.85 lei
DP= 250 lei
Income(base of calculation)= Net income DP= 8.85
Salary Tax= 16% * Income(base of calculation) = 1.41
Net Salary= Net Income Contributions= 248.49 lei
Advanced paid salary= 150
Salary Payable = 98.49 lei

18. Recording the retainments from salaries

421= %
425
4313
4314
4372
444

3048.50
1900
487.85
340.38
46.37
273.90

Salaries Payable = %
3048.50
Advanced paid salary
1900
Contribution to social fund
487.85
Contribuiton to health fund
340.38
Contribution to unemployment fund 46.37
Salary Tax
273.90
19. Recording the companys contribuitions to
- social fund= 22% * gross income=1143.23
- health fund= 7% * gross income= 363.75
- unemployment fund= 3% * base salaries= 139.11
- security fund= 0.5% * gross salaries= 2.59
- chamber of work = 0.75% * gross salaries = 3.89
6451=4311 1143.23
6453=4313 363.75
6452=4371 139.11
6458=4381 2.59
635=427
3.89
Expenses with contributions to social funds = Companys contributions to social
funds 1143.23
Expenses with contributions to health fund = Companys contributions to health
funds 363.75
Expenses with contributions to unemployment fund = Companys contributions to
unemployment fund 139.11
Expenses with contributions to security funds = Companys contributions to
security funds 2.59
Expenses with contributions to chamber of work = Companys contributions to
chamber of work 3.89
20. Salaries are paid
421=5121 2200.02

SC BISK SA
J40/8888/2005
CUI: 15028840
IBAN: RO75BPOS850073720ROL01
BD IULIU MANIU NO. 58
BUCHAREST