{"id":517,"date":"2026-10-28T10:26:35","date_gmt":"2026-10-28T08:26:35","guid":{"rendered":"https:\/\/liceubolintin.ro\/eduhub\/?p=517"},"modified":"2026-10-30T14:56:30","modified_gmt":"2026-10-30T12:56:30","slug":"proiect-didactic-circuitul-pastrarea-si-arhivarea-documentelor-prof-elena-branzea","status":"publish","type":"post","link":"https:\/\/liceubolintin.ro\/eduhub\/2026\/10\/28\/proiect-didactic-circuitul-pastrarea-si-arhivarea-documentelor-prof-elena-branzea\/","title":{"rendered":"Proiect Didactic : Circuitul, p\u0103strarea \u015fi arhivarea documentelor &#8211; Prof. Elena Branzea"},"content":{"rendered":"<p><strong>PROIECT \u00a0DIDACTIC <\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>Data: <\/strong>06.03.2026<\/p>\n<p><strong>Clasa: <\/strong>a X-a PC<\/p>\n<p><strong>Profesor: <\/strong>BRINZEA ELENA FLORENTINA<\/p>\n<p><strong>Tema \/ Subiectul: <\/strong><em>Circuitul, p\u0103strarea \u015fi arhivarea documentelor<\/em><\/p>\n<p><strong>Disciplina: <\/strong>Contabilitate<\/p>\n<p><strong>Obiectivul principal<\/strong><strong>: <\/strong>asimilarea, dob\u00e2ndirea, \u00eensu\u015firea de cuno\u015ftin\u0163e privind circuitul, p\u0103strarea \u015fi arhivarea documentelor<\/p>\n<p><strong>Competente specifice:<\/strong><\/p>\n<ul>\n<li>Elevii s\u0103 defineasc\u0103 circuitul documentelor.<\/li>\n<li>Elevii s\u0103 precizeze circuitul documentelor justificative.<\/li>\n<li>Elevii s\u0103 enumere criteriile dup\u0103 care se efectueaz\u0103 clasarea documentelor.<\/li>\n<li>Elevii s\u0103 precizeze regulile generale ale activit\u0103\u0163ii de arhivare a documentelor.<\/li>\n<\/ul>\n<p><strong>Obiective cu efect asupra personalit\u0103\u0163ii:<\/strong><\/p>\n<ul>\n<li><strong>cognitive: <\/strong>s\u0103 cunoasc\u0103 principalele aspecte ale circuitului, p\u0103str\u0103rii \u015fi arhiv\u0103rii documentelor,<\/li>\n<li><strong>afective: <\/strong>curiozitatea de a transpune \u00een practic\u0103 cuno\u015ftin\u0163ele teoretice, satisfac\u0163ia de a recunoa\u015fte traseul documentelor justificative,<\/li>\n<li><strong>psihomotorii: <\/strong>s\u0103-\u015fi dezvolte un limbaj economic.<\/li>\n<\/ul>\n<p><strong>Tipul lec\u0163iei: <\/strong>asimilarea, dob\u00e2ndirea, \u00eensu\u015firea de noi cuno\u015ftin\u0163e<\/p>\n<p><strong>Strategia didactic\u0103:<\/strong><\/p>\n<ul>\n<li><strong>metode \u015fi procedee didactice:<\/strong> explica\u0163ia, conversa\u0163ia, dezbaterea, problematizarea;<\/li>\n<li><strong>resurse materiale: <\/strong>manualul, scheme, bibliografia indicat\u0103;<\/li>\n<li><strong>forme de organizare a activit\u0103\u0163ii cu elevii:<\/strong> individual \u015fi frontal.<\/li>\n<\/ul>\n<p><strong>Timp alocat: <\/strong>2 ore<\/p>\n<p><strong>Locul de desf\u0103\u015furare a lec\u0163iei: <\/strong>sala de clasa<\/p>\n<p><strong>Bibliografie: <\/strong>Manual de contabilitate pentru clasa a X \u2013a,\u00a0 Ed. Oscar Print Bucure\u015fti 2014<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Desf\u0103\u015furarea lec\u0163iei<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0 A.Moment organizatoric: <\/strong>prezen\u0163a \u015fi aspecte de disciplin\u0103 \u015fcolar\u0103, preg\u0103tirea materialului didactic.<\/p>\n<p><strong>B.Anu\u0163area temei<\/strong><\/p>\n<p>Capitolul: Documente de eviden\u0163\u0103<\/p>\n<p>Lec\u0163ia: Circuitul, p\u0103strarea \u015fi arhivarea documentelor<\/p>\n<p><strong>\u00a0\u00a0 C.Reactualizarea cuno\u015ftin\u0163elor<\/strong><\/p>\n<p>Se solicit\u0103 elevilor precizarea urm\u0103toarelor probleme:<\/p>\n<p>1.Aspectele verific\u0103rii documentelor<\/p>\n<p>2.Corectarea documentelor \u00een cazul \u00eentocmirii manuale<\/p>\n<p>Elevii trebuie s\u0103 precizeze urm\u0103toarele:<\/p>\n<p>1.Verificarea documentelor se face sub trei aspecte: verificarea formei documentului, verificarea calculelor aritmetice, verificarea de fond a documentului.<\/p>\n<p>2.\u00cen cazul \u00eentocmirii manuale, erorile se corecteaz\u0103 respect\u00e2nd trei reguli de baz\u0103:<\/p>\n<ol>\n<li>a) regula general\u0103<\/li>\n<li>b) corectarea documentului \u00een care se consemneaz\u0103 opera\u0163ii de predare-primire a valorilor materiale<\/li>\n<li>c) corectarea doumentelor \u00een care se consemneaz\u0103 opera\u0163iuni b\u0103ne\u015fti.<\/li>\n<li><strong> Asimilarea de noi cuno\u015ftin\u0163e: <\/strong><\/li>\n<\/ol>\n<p>Dup\u0103 recapitulare se trece la lec\u0163ia de zi, se scrie titlul lec\u0163iei pe tabl\u0103 \u015fi structura lec\u0163iei astfel:<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>CIRCUITUL DOCUMENTELOR<\/li>\n<\/ol>\n<p>1.Defini\u0163ie:<\/p>\n<p>Circuitul documentelor reprezint\u0103 drumul parcurs de documentele economice de la \u00eentocmirea lor p\u00e2n\u0103 la arhivare.<\/p>\n<p>2.Circuitul documentelor<\/p>\n<p>Documentele justificative parcurg urmatoarele etape: \u00eentocmirea, prelucrarea, analiza contabil\u0103, \u00eenregistrarea \u00een contabilitate, clasarea \u015fi arhivarea.<\/p>\n<p>Prelucrarea presupune la r\u00e2ndul ei urm\u0103toarele etape:<\/p>\n<ul>\n<li>sortarea<\/li>\n<li>exprimarea valoric\u0103<\/li>\n<li>centralizarea datelor<\/li>\n<li>verificarea<\/li>\n<\/ul>\n<p>\u00cenregistrarea \u00een contabilitate se face \u00een ordine cronologic\u0103 \u015fi sistematic\u0103.<\/p>\n<p>Schematic, traseul documentelor se prezint\u0103 astfel<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"216\"><strong>\u00ceNTOCMIRE<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td width=\"211\"><strong>PRELUCRARE<\/strong><\/p>\n<ul>\n<li>sortare<\/li>\n<li>exprimare valoric\u0103<\/li>\n<li>centralizarea datelor<\/li>\n<li>verificare<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"216\"><strong>ANALIZ\u0102 CONTABIL\u0102<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"216\"><strong>\u00ceNREGISTRARE \u00ceN CONTABILITATE<\/strong><\/p>\n<ul>\n<li>cronologic<\/li>\n<li>sistematic<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"211\"><strong>CLASARE<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"199\"><strong>ARHIVARE<\/strong><\/p>\n<ul>\n<li>arhiva general\u0103<\/li>\n<li>arhiva curent\u0103<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3.Organizarea circula\u0163iei documentelor<\/p>\n<p>&#8211; se face pe baz\u0103 de grafice de circula\u0163ie<\/p>\n<p>&#8211; graficul trebuie sa cuprind\u0103:<\/p>\n<p>&#8211; denumirea documentelor care se \u00eentocmesc \u015fi num\u0103rul de exemplare<\/p>\n<p>&#8211; opera\u0163iile \u015fi lucr\u0103rile de contabilitate care se execut\u0103<\/p>\n<p>&#8211; termenele de executare<\/p>\n<p>&#8211;\u00a0 persoanele care r\u0103spund<\/p>\n<p>&#8211; compartimentul \u015fi persoanele c\u0103rora se transmit documentele.<\/p>\n<p>&#8211; tipuri de grafice:<\/p>\n<ul>\n<li>grafice individuale<\/li>\n<li>grafice de compartimente<\/li>\n<li>grafice generale<\/li>\n<\/ul>\n<p>Exemplific\u0103m o seven\u0163\u0103 dintr-un grafic de circula\u0163ie la un magazin:<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"98\"><strong>COMPARTIMENT<\/strong><\/td>\n<td width=\"98\"><strong>DOCUMENT<\/strong><\/td>\n<td width=\"98\"><strong>OPERA<\/strong><strong>\u0162IE<\/strong><\/td>\n<td width=\"98\"><strong>TERMEN<\/strong><\/td>\n<td width=\"98\"><strong>PERSOAN\u0102<\/strong><\/td>\n<td width=\"98\"><strong>TRANSMITERE DOCUMENT<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"98\">aprovizionare<\/td>\n<td width=\"98\">Not\u0103 de recep\u0163ie<\/td>\n<td width=\"98\">Achizi\u0163ie de m\u0103rfuri<\/td>\n<td width=\"98\">Periodic<\/td>\n<td width=\"98\">Ionescu Vasile<\/td>\n<td width=\"98\">Compartiment contabilitate<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">v\u00e2nzare<\/td>\n<td width=\"98\">Monetar<\/td>\n<td width=\"98\">\u00cencasarea v\u00e2nz\u0103rii m\u0103rfurilor<\/td>\n<td width=\"98\">Zilnic<\/td>\n<td width=\"98\">Bratu Ana<\/td>\n<td width=\"98\">Casier<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">v\u00e2nzare<\/td>\n<td width=\"98\">Raport de gestiune<\/td>\n<td width=\"98\">Eviden\u0163a gestiunii<\/td>\n<td width=\"98\">Zilnic<\/td>\n<td width=\"98\">Pop Valeria<\/td>\n<td width=\"98\">Compartiment contabilitate<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>4.Clasarea documentelor<\/p>\n<p>&#8211; defini\u0163ie: prin clasarea documentelor \u00een dosare se \u00een\u0163elege aranjarea lor \u00eentr-o anumit\u0103 ordine strict determinat\u0103.<\/p>\n<p>&#8211; criteriile de clasare a documentelor<\/p>\n<ul>\n<li>criteriul cronologic, \u00een ordinea \u00eentocmirii (date calendaristice)<\/li>\n<li>felul opera\u0163iei (exemplu: opera\u0163ii b\u0103ne\u015fti)<\/li>\n<li>felul activit\u0103\u0163ii desf\u0103\u015furate (exemplu: v\u00e2nzarea m\u0103rfurilor)<\/li>\n<li>felul documentelor (exemplu: facturi, avize de \u00eenso\u0163ire a m\u0103rfii, chitan\u0163e)<\/li>\n<li>criteriul combinat, av\u00e2nd la baz\u0103 cel pu\u0163in doua criterii (exemplu: dup\u0103 natura opera\u0163iei \u015fi felul activit\u0103\u0163ii desf\u0103\u015furate de agentul economic).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>II.P\u0102STRAREA DOCUMENTELOR<\/p>\n<ul>\n<li>se face \u00een dosare peg\u0103tite prin opera\u0163ia de clasare<\/li>\n<li>dosarele sunt aranjate \u00een a\u015fa fel \u00eenc\u00e2t s\u0103 serveasc\u0103 utilizatorilor de informa\u0163ii \u00een func\u0163ie de necesit\u0103\u0163i<\/li>\n<\/ul>\n<p>Avem de-a face cu doua categorii de arhive, \u015fi anume:<\/p>\n<ul>\n<li>arhiva curent\u0103 \u2013 este compartimentul unde se p\u0103streaz\u0103 documentele pentru anul curent<\/li>\n<li>arhiva general\u0103 \u2013 este un compartiment distinct de activitate al \u00eentreprinderii, unde dosarele cu documente se predau la expirarea anului curent.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>III.ARHIVAREA\u00a0 DOCUMENTELOR<\/p>\n<p>1.Defini\u0163ie \u2013 arhivarea documentelor este opera\u0163ia de p\u0103strare a documentelor din anii anteriori<\/p>\n<p>2.Locul de p\u0103strare a documentelor \u2013 \u00een arhiva agen\u0163ilor economici<\/p>\n<p>3.Termene de p\u0103strare a documentelor:<\/p>\n<ul>\n<li>documentele justificative \u015fi contabile este se p\u0103streaz\u0103 10 ani<\/li>\n<li>iar statele de salarii de 50 de ani.<\/li>\n<\/ul>\n<p>4.Regulile generale de arhivare a documentelor:<\/p>\n<ul>\n<li>documentele se grupeaz\u0103 \u00een dosare numerotate, \u015fnuruite \u015fi parafate<\/li>\n<li>gruparea documentelor \u00een dosare se face cronologic (dup\u0103 data calendaristic\u0103) \u015fi sistematic (rela\u0163ia \u00eentre activit\u0103\u0163i \u015fi conturi)<\/li>\n<li>eviden\u0163a documentelor de arhiv\u0103 se \u0163ine cu ajutorul documentului \u201c Registru de eviden\u0163\u0103 curent\u0103\u201d, unde se \u00eenregistreaz\u0103 dosarele \u015fi documentele intrate \u015fi ie\u015fite din arhiv\u0103.<\/li>\n<\/ul>\n<p>5.Observa\u0163ii<\/p>\n<p>&#8211; dup\u0103 expirarea termenului de p\u0103strare documentele se scot din arhiva general\u0103<\/p>\n<ul>\n<li>dac\u0103 prezint\u0103 o importan\u0163\u0103 deosebit\u0103 se predau la arhivele statului<\/li>\n<li>daca nu prezint\u0103 importan\u0163\u0103 practic\u0103 ele se elimin\u0103<\/li>\n<li>arhivarea se poate face \u015fi prin mijloace moderne, cu ajutorul microfilmelor \u015fi a microfi\u015felor sau pe al\u0163i purt\u0103tori informatici de date<\/li>\n<li>\u00een cazul documentelor pierdute, sustrase sau distruse, se procedeaz\u0103 la reconstituirea lor \u00een termen de 30 de zile. Documentul astfel reconstituit va purta men\u0163iunea \u201cRECONSTITUIT\u201d.<\/li>\n<\/ul>\n<ol>\n<li><strong> Evaluarea cuno\u015ftin\u0163elor<\/strong><\/li>\n<\/ol>\n<p>Se evalueaz\u0103 cuno\u015ftin\u0163ele elevilor\u00a0 prin intermediul completarii unui ordin de plata.<\/p>\n<ol>\n<li><strong> Considera\u0163iuni metodice:<\/strong><\/li>\n<\/ol>\n<p>Obiectivul fundamental este asimilarea de cunostinte privind circuitul, p\u0103strarea \u015fi arhivarea documentelor contabile.<\/p>\n<p>S-au respectat principiul particip\u0103rii active \u015fi con\u015ftiente \u015fi al leg\u0103rii teoriei cu practica care implic\u0103 componenta motric\u0103 \u00een trecerea de la cuno\u015ftin\u0163e teoretice la efectuarea de activit\u0103\u0163i practice. De asemenea s-a realizat tratarea diferen\u0163iat\u0103 prin respectarea principiului lu\u0103rii \u00een considerare a particularit\u0103\u0163ilor individuale ale elevilor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PROIECT \u00a0DIDACTIC \u00a0Data: 06.03.2026 Clasa: a X-a PC Profesor: BRINZEA ELENA FLORENTINA Tema \/ Subiectul: Circuitul, p\u0103strarea \u015fi arhivarea documentelor Disciplina: Contabilitate Obiectivul principal: asimilarea, dob\u00e2ndirea, \u00eensu\u015firea de cuno\u015ftin\u0163e privind circuitul, p\u0103strarea&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-517","post","type-post","status-publish","format-standard","hentry","category-resources"],"_links":{"self":[{"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/posts\/517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/comments?post=517"}],"version-history":[{"count":3,"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/posts\/517\/revisions"}],"predecessor-version":[{"id":525,"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/posts\/517\/revisions\/525"}],"wp:attachment":[{"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/media?parent=517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/categories?post=517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/liceubolintin.ro\/eduhub\/wp-json\/wp\/v2\/tags?post=517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}