{"id":97,"date":"2010-02-27T10:22:03","date_gmt":"2010-02-27T10:22:03","guid":{"rendered":"http:\/\/blog.webinvoice.ro\/?p=97"},"modified":"2015-04-16T15:18:21","modified_gmt":"2015-04-16T15:18:21","slug":"informatii-legate-de-chitante","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2010\/02\/informatii-legate-de-chitante\/","title":{"rendered":"Informatii legate de chitante"},"content":{"rendered":"

Ce este chitanta si cand se intocmeste? Cum se intocmeste chitanta?\u00a0Cum corectam chitantele?\u00a0Despre numerotarea chitantelor.\u00a0Chitanta pentru operatiuni in valuta. Arhivarea si pastrarea chitantelor.<\/p>\n

\n

Ce este chitanta si cand se intocmeste?<\/strong><\/h3>\n

Chitanta serveste ca document justificativ pentru depunerea unei sume in casieria unitatii. Aceasta suma poate reprezenta o suma incasata de la un client, o ridicare de numerar de la banca, o restituire a avansului dat cu ocazia deplasarii, o incasare de sume necuvenite la salar sau alte cazuri similare. Prin urmare, chitanta este intocmita de casierul unitatii, in momentul incasarii sumei de bani respective.
\n<\/p>\n

\u00cen conditiile \u00een care sumele \u00eenscrise pe chitant\u00e3 sunt aferente livr\u00e3rilor de bunuri sau prest\u00e3rilor de servicii scutite de TVA f\u00e3r\u00e3 drept de deducere conform prevederilor codului fiscal, formularul de chitant\u00e3 este documentul justificativ care st\u00e3 la baza \u00eenregistr\u00e3rii veniturilor \u00een contabilitate.<\/p>\n

Cum se intocmeste chitanta?<\/h3>\n

Citeste mai multe aici: http:\/\/blog.webinvoice.ro\/2010\/02\/cum-se-intocmeste-chitanta\/<\/a><\/p>\n

Cum corectam chitantele?<\/h3>\n

Fiind documente pe baza carora se primeste numerar, nu se admit corecturi sau stersaturi pe chitante. Daca totusi am gresit la completarea chitantei, acea chitanta va fi anulata si va ramane in carnetul respectiv, emitandu-se o noua chitanta corecta. Spre deosebire de factura, chitanta nu poate fi stornata.<\/p>\n

Despre numerotarea chitantelor<\/h3>\n

La fel ca si la facturi, numerotarea chitantelor se va efectua in baza unei decizii interne de numerotare astfel:<\/p>\n

– persoanele care r\u00e3spund de organizarea si conducerea contabilit\u00e3tii vor desemna, prin decizie intern\u00e3 scris\u00e3, o persoan\u00e3 sau mai multe, dup\u00e3 caz, care s\u00e3 aib\u00e3 atributii privind alocarea si gestionarea numerelor aferente;<\/p>\n

– fiecare formular va avea un num\u00e3r de ordine sau o serie, dup\u00e3 caz, num\u00e3r sau serie ce trebuie s\u00e3 fie secvential(\u00e3), stabilit(\u00e3) de societate. \u00cen alocarea numerelor se va tine cont de structura organizatoric\u00e3, respectiv gestiuni, puncte de lucru, sucursale etc.;<\/p>\n

– persoanele prev\u00e3zute la art. 1 din Legea nr. 82\/1991, republicat\u00e3, vor emite proceduri proprii de stabilire si\/sau alocare de numere ori serii, dup\u00e3 caz, prin care se va mentiona, pentru fiecare exercitiu financiar, care este num\u00e3rul sau seria de la care se emite primul document.<\/p>\n

Chitanta pentru operatiuni in valuta<\/h3>\n

Se \u00eentocmeste la unit\u00e3tile care efectueaz\u00e3 operatiuni \u00een valut\u00e3, pentru fiecare sum\u00e3 \u00een valut\u00e3, de c\u00e3tre casierul unit\u00e3tii si se semneaz\u00e3 de c\u00e3tre acesta. Regulile referitoare la chitanta simpla se aplica si pentru chitanta pentru operatiunile in valuta. In plus, la elemntele obligatorii ale chitantei, se adauga in mod particular si suma \u00een valut\u00e3 (\u00een cifre si \u00een litere); cursul de schimb valutar si contravaloarea \u00een lei.<\/p>\n

Arhivarea si pastrarea chitantelor.<\/h3>\n

Chitantele sunt arhivate alaturi de celelalte documente justificative care stau la baza inregistrarilor in contabilitate. P\u00e3strarea documentelor justificative si contabile se face la domiciliul fiscal sau la sediile secundare, dup\u00e3 caz. Chitantele se arhiveaza pe o perioada de 5 ani.<\/p>\n

Bibliografie:<\/h3>\n

Ordinul 3512\/2008 privind documentele financiar-contabile.<\/p>\n<\/div>\n

\n","protected":false},"excerpt":{"rendered":"

Ce este chitanta si cand se intocmeste? Cum se intocmeste chitanta?\u00a0Cum corectam chitantele?\u00a0Despre numerotarea chitantelor.\u00a0Chitanta pentru operatiuni in valuta. Arhivarea si pastrarea chitantelor. Ce este chitanta si cand se intocmeste? Chitanta serveste ca document justificativ pentru depunerea unei sume in casieria unitatii. Aceasta suma poate reprezenta o suma incasata de la un client, o ridicare […]<\/p>\n","protected":false},"author":2,"featured_media":461,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,3],"tags":[17,18,52],"yoast_head":"\nInformatii legate de chitante - webinvoice<\/title>\n<meta name=\"description\" content=\"Ce este chitanta si cand se intocmeste? Cum se intocmeste chitanta? Cum corectam chitantele? Numerotarea chitantelor. 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