Prezentarea unui caz practic de inregistrari contabile privind vanzarea unui utilaj, evidentiat ca mijloc fix, cu o valoare contabila de 10.000 RON si amortizare inregistrata pana la data scoaterii din uz de 8.000 RON.

Utilajul este vandut la un pret de 9.500 RON in cadrul unei licitatii. Factura de la furnizor pentru serviciile de licitatie prestate este in suma de 1.000 RON.

Inregistrarea costurilor de licitatie:

                               %                                                 =                       401 "Furnizori"                                                                                                             1.000 RON

622 "Cheltuieli privind comisioanele şi onorariile"                                                                                                                                                               840 RON

4426 "TVA deductibila"                                                                                                                                                                                                               160 RON

Plata furnizorului de servicii licitatie:

 401 "Furnizori"                                                 =                                  5121 "Conturi la banci in lei"                                                                               1.000 RON

Scoaterea din evidenta a utilajului:

               %                                                            =                213 "Instalaţii tehnice, mijloace de transport, animale şi plantaţii"                            10.000 RON

281 "Amortizări privind imobilizările corporale"                                                                                                                                                                  8.000 RON

658 "Alte cheltuieli de exploatare" (pentru partea neamortizata)                                                                                                                                    2.000 RON

Intocmirea si inregistrarea facturii de vanzare a utilajului:

          461 "Debitori diversi"                         =                                               %                                                                  9.500 RON

                                                                                  758 "Alte venituri din exploatare"                                                      7.983 RON

                                                                                  4427 "TVA colectata"                                                                      1.517 RON

Incasarea facturii de vanzare a utilajului:

5121 "Conturi la banci in lei"                  =                         461 "Debitori diversi"                                                                   9.500 RON