Modul de formare-Managementul resurselor financiare - uefiscdi

Class 4 - Third party accounts (suppliers and similar accounts; customers and similar
accounts; Payroll and similar accounts; social security and similar accounts; amounts
payable to the state budget, special funds and similar accounts; European Community nonreimbursable
funds settlement account; sundry debtors and creditors; budgets’ debtors and
creditors; accruals and similar accounts; settlements; Provisions for doubtful debts);
Class 5 - The State Treasury and commercial bank accounts (short-term financial
investments; State Treasury and banks accounts; petty cash and other cash equivalents;
letters of credit; special purpose fund;; available amount from special revenue funds;
internal transfers; write-down of treasury accounts);
Class 6 – Expense accounts ( Expenses related to inventories, Third party services, Other
third party services, Other taxes, duties and similar expenses, Personnel expenses, other
operating expenses, financial expenses; other expenses financed from the state budget,
Depreciation and provisions, extraordinary expenses);
Class 7 - Financing and Revenue accounts (revenues from operating activities, Other
operating revenues, Proceeds from disposal of assets and capital transactions, revenues from
fixed assets production, revenues from taxes, income from security contributions, non-fiscal
revenues, financial revenues, grants, subsidies, transfers, budget allocations with special
purpose, special purpose funds, revenue from reserves and write back of provisions,
extraordinary revenues);
Class 8 - Special accounts (fixed assets and stock of working inventory in use; operational
leased tangible assets, assets held for processing or repair, Assets held in custody,
Receivables written off but still followed up, royalties, rents and similar debts , publications
received free of charge in an international exchange, subscriptions to publications, stamps
with values with later settlement, properties mortgage, assets in execution, bank guarantee
for the submitted offer, bank guarantee of performance, collateral deposit, interest payable,
interest receivable, legal guaranties, tax receivables, approved state budget appropriation,
open credit lines to be distributed, funds received from the state budget, funds from the
European Community, budget commitments, legal commitments; payment commitments) -
can develop at the public institutions proposal with the approval of the chief authorizing
officer and the Ministry of Public Finance;
Class 9 - Off balance sheet transactions (use of these accounts is optional).
Using accounting data for the management process requires their regular centralization and
summarization. This requirement shall respond to the summary records and/or financial
statements.Through these record or financial statements, the data is recorded by a system of
accounts that are consolidated and presented as a whole, under the form of economic financial
indicators. At the public institutions level (default for universities for the activity specific
documents) the summary records include: Balance Sheet ; The Patrimonial Result Account,
The Cash Flow Statement, Public institutions’ budget execution account - Expenses; Public
institutions’ budget execution account of own revenues and subsidies - Revenues, Public
institutions’ budget execution account of own revenues (under local authority) Public
institutions’ budget execution account of own revenues and subsidies (under local authority) -
Expenses, Local budget execution account - Revenues, the Local budget execution account -
Expenses, Liquidities from special purposes resources, The budget execution account of the
external appropriations, The budget execution account of the internal appropriations, The
budget execution account of the external non-refundable funds - Revenues; The budget
execution account of the external non-refundable funds - Expenses, The budget execution
account of revenue and expenses of local budget extra-budgetary revenues and expenses-
Revenues, The budget execution account of local budget extra-bugetary revenues and expenses
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