Analiza contabila Flashcards by Ingrid Kajcsa

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Q

Ce au analiza si formula contabila la baza?

A

principiul dublei înregistrări egale si in sens invers, adică orice operațiune produce in mod egal, dar in sens contrar, in conturi diferite

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Q

Care este procesul analizei contabile?

A

stabilirea naturii operației
stabilirea efectului operatiei asupra bilanț/CPP
stabilirea conturilor corespondente
particularizarea regulilor de functionare a conturilor la specificul operației
intocmirea formulei contabile

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Q

Ce este formula contabila simplă?

A

cand in urma unei operatiuni, se modifica doar doua elemente

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Q

Ce este formula contabila complexă?

A

cand in urma unei operatiuni, ai
- 2 conturi care se debitează si 1 care se creditează
- 1 care se debiteaza si 2 care se creditează

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Q

Ce este formula contabila de stornare (corectare) in negru?

A

= inversarea formulei contabile intocmita greșit

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Q

Ce este formula contabila de stornare (corectare) in roșu?

A

= rescrierea formulei contabile in rosu sau punerea in chenar a sumei

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