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  • Srgio Adriano

    CONTABILIDADE

    3. ediorevista e atualizada

    DESCOMPLICADA DES M

    ITIFICADA DECIFRADA

    2016

    BsicaIntermediriaAvanadaAnlise de Balanos

  • Captulo 1

    Conceitos Bsicos

    1. CONCEITO DE CONTABILIDADE

    $&RQWDELOLGDGH p XPD FLrQFLD HQTXDGUDGD QR UDPR GDV FLrQFLDV VRFLDLV DVVLP FRPR D(FRQRPLD D$GPLQLVWUDomR R'LUHLWR D 6RFLRORJLD H RXWUDV(OD WHPSRUobjetoRSDWULP{QLRGDVHQWLGDGHVHSRUobjetivoRFRQWUROHGHVVHSDWULP{-nio, com a finalidade GH IRUQHFHU LQIRUPDo}HV DRV VHXV XVXiULRV

    1.1 CINCIA SOCIAL

    $&RQWDELOLGDGH p XPD cincia social, portanto, no exata, necessitando dos princpios de ContabilidadeGHDGRomRREULJDWyULDSDUDWRGDVDVHQWLGDGHVSHVVRDVItVLFDVRXMXUtGL-FDVFRPRXVHPILQV OXFUDWLYRVQDVXDH[HFXomRGH IRUPDDSDGURQL]DUDV LQIRUPDo}HVFRQWiEHLV GLYXOJDGDV SDUD RV VHXV XVXiULRV

    1.1.1 Princpios de contabilidade

    1R DUWLJR GD UHVROXomR &)& Q DOWHUDGR SHOD UHVROXomR &)& Q FRQVWDTXHRVprincpios fundamentais de Contabilidade passam a denominar-se prin-cpios de Contabilidade TXH DWXDOPHQWH FRUUHVSRQGHP DRV SULQFtSLRV GDR

    FRPSHWrQFLD continuidade entidade oportunidade SUXGrQFLD UHJLVWUR SHOR YDORU RULJLQDO

    Observao: A atualizao monetria D SDUWLU GD UHVROXomR &)& Q GHL[Dde ser um princpio contbilSDVVDQGRDVHUDSOLFDGDFRPRvariaoGRFXVWRKLVWyULFRpara a mensurao dos componentes patrimoniais.

  • CONTABILIDADE 3D Srgio Adriano2

    1.2 OBJETO DA CONTABILIDADE

    $ &RQWDELOLGDGH WHP SRU objeto R SDWULP{QLR TXH p R FRQMXQWR GH EHQV GLUHLWRV HREULJDo}HV GH XPD HQWLGDGH QXP GHWHUPLQDGR PRPHQWR H TXH SRGHP VHU DYDOLDGRVeconomicamente.

    1.3 OBJETIVO DA CONTABILIDADE

    O objetivo GD &RQWDELOLGDGH p R FRQWUROH GR SDWULP{QLR TXH p UHDOL]DGR SRU PHLR GHODQoDPHQWRV FRQWiEHLV QRV OLYURV GLiULR H UD]mR

    1.4 FINALIDADE DA CONTABILIDADE

    As informaes RULXQGDV GD &RQWDELOLGDGH VmR GLYXOJDGDV DWUDYpV GDVDemonstraes Contbeis:

    %DODQoR 3DWULPRQLDO'HPRQVWUDomR GR5HVXOWDGR GR ([HUFtFLR'HPRQVWUDomR GH /XFURV RX 3UHMXt]RV$FXPXODGRV'HPRQVWUDomR GDV0XWDo}HV GR 3DWULP{QLR /tTXLGR'HPRQVWUDomR GRV )OX[RV GH&DL[D'HPRQVWUDomR GR9DORU$GLFLRQDGR

    2. USURIOS DAS INFORMAES

    $VSULQFLSDLV SHVVRDV H HQWLGDGHV TXH XWLOL]DP DV LQIRUPDo}HV FRQWiEHLV VmR

    Os acionistas, scios ou proprietrios FRP D ILQDOLGDGH GH VDEHU D UHQWDELOLGDGH H DVHJXUDQoD GR VHX LQYHVWLPHQWR Os administradores GD HPSUHVD FRP D ILQDOLGDGH GH WRPDGD GH GHFLV}HV Os credores GH XPD IRUPD JHUDO EDQFRV IRUQHFHGRUHV HWF FRP D ILQDOLGDGH GHDYDOLDU D VHJXUDQoD GR UHWRUQR GRV UHFXUVRV DSOLFDGRV QD HPSUHVD Os rgos do governo )HGHUDO (VWDGXDO H0XQLFLSDO FRP D ILQDOLGDGH GH YHULILFDUa tributao das empresas.

    3. CAMPO DE APLICAO DA CONTABILIDADE

    2 FDPSR GH DSOLFDomR GD &RQWDELOLGDGH DEUDQJH WRGDV DV HQWLGDGHV pessoas fsicas ou jurdicas com ou sem fins lucrativos TXH SRVVXDP patrimnio. As referidas HQWLGDGHVVmRXQLGDGHVHFRQ{PLFRDGPLQLVWUDWLYDVTXHSRGHPVHUFKDPDGDVGHAzien-das SDODYUD GH RULJHP LWDOLDQD TXH VLJQLILFDFazenda.

  • Cap. 1 CONCEITOS BSICOS 3

    4. FUNES DA CONTABILIDADE

    $&RQWDELOLGDGH WHPSRU IXQo}HVR FRQWUROHGRSDWULP{QLRH D DSXUDomRGR UHVXOWDGRGRH[HUFtFLR GDV HQWLGDGHV

    4.1 FUNO ADMINISTRATIVA

    $ &RQWDELOLGDGH WHP SRU IXQomR DGPLQLVWUDWLYD R FRQWUROH GR SDWULP{QLR GD HQWLGDGHPHGLDQWH UHJLVWURGRV IDWRV FRQWiEHLV HP OLYURV DSURSULDGRV VHQGRTXHRVSULQFLSDLV VmRR /LYUR'LiULR H R /LYUR5D]mR

    4.2 FUNO ECONMICA

    $ &RQWDELOLGDGH WHP SRU IXQomR HFRQ{PLFD D DSXUDomR GR UHVXOWDGR OtTXLGR RX Up-GLWR TXH SRGH VHU OXFUR OtTXLGR RX SUHMXt]R OtTXLGR GR H[HUFtFLR

    5. BENS

    6mR WRGDV DV FRLVDV TXH WrP XWLOLGDGH SDUD DV HQWLGDGHV H SRGHP VHU DYDOLDGDV HFRQR-micamente.

    5.1 BENS NUMERRIOS

    6mR RV EHQV UHODFLRQDGRV FRP DV GLVSRQLELOLGDGHV ILQDQFHLUDV (dinheiro) da entidade, SRU H[HPSOR &DL[D %DQFR&RQWD0RYLPHQWR $SOLFDo}HV )LQDQFHLUDV GH /LTXLGH] ,PHGLDWD 1XPHUiULRVHP7UkQVLWRSRUH[HPSORTXDQGRDPDWUL]PDQGDXPPDORWHFRPGLQKHLURSDUD XPD ILOLDO

    5.2 BENS DE VENDA

    6mR RV EHQV GHVWLQDGRV j FRPHUFLDOL]DomR GD HQWLGDGH SRU H[HPSOR 0DWpULDV3ULPDV 3URGXWRV HP )DEULFDomR 3URGXWRV 3URQWRV 0HUFDGRULDV

    5.3 BENS DE RENDA

    6mRRVEHQVTXHQmRVmRHVVHQFLDLVjPDQXWHQomRGDVDWLYLGDGHVGDHQWLGDGHHTXHSRGHPJHUDU UHQGD SRU H[HPSOR

  • CONTABILIDADE 3D Srgio Adriano4

    ,PyYHLV SDUD$OXJXHO $o}HV GH&ROLJDGDV $o}HV GH&RQWURODGDV

    5.4 BENS DE USO

    6mR RV EHQV TXH VmR HVVHQFLDLV jPDQXWHQomR GDV DWLYLGDGHV GD HPSUHVD RX VHMD D HP-SUHVD GHSHQGH GHVVHV EHQV SDUD TXH SRVVD GHVHQYROYHU DV VXDV DWLYLGDGHV 2V EHQV GHuso podem ser materiais ou imateriais.

    5.4.1 Bens materiais ou tangveis

    6mR RV EHQV GH H[LVWrQFLD FRQFUHWD RX VHMD EHQV TXH SRGHP VHU WRFDGRV SRU H[HPSOR 9HtFXORV ,PyYHLV 0yYHLV H8WHQVtOLRV 0iTXLQDV H (TXLSDPHQWRV

    5.4.2 Bens imateriais ou intangveis

    6mRRVEHQVGHH[LVWrQFLDDEVWUDWDRXVHMDEHQVTXHQmRSRGHPVHUWRFDGRVSRUH[HPSOR 0DUFDV 3DWHQWHV &RQFHVV}HV2EWLGDV Direitos Autorais.

    6. DIREITOS

    6mR WRGRV RV YDORUHV TXH D HPSUHVD WHP D UHFHEHU GH WHUFHLURV *HUDOPHQWH DSDUHFHPVHJXLGRV GD H[SUHVVmR a receber, a recuperar SRU H[HPSOR 'XSOLFDWDV D 5HFHEHU $GLDQWDPHQWRV D )RUQHFHGRUHV $GLDQWDPHQWRV D (PSUHJDGRV ,PSRVWRV D 5HFXSHUDU 'LYLGHQGRV D 5HFHEHU (PSUpVWLPRV D'LUHWRUHV (PSUpVWLPRV D &ROLJDGDV (PSUpVWLPRV D &RQWURODGDV -XURV D 5HFHEHU $OXJXpLV D 5HFHEHU

  • Cap. 1 CONCEITOS BSICOS 5

    7. OBRIGAES

    6mR WRGRV RV YDORUHV TXH D HPSUHVD WHP D SDJDU SDUD WHUFHLURV *HUDOPHQWH DSDUHFHPVHJXLGRV GD H[SUHVVmR a pagar, a recolher SRU H[HPSOR 'XSOLFDWDV D 3DJDU $GLDQWDPHQWRV GH&OLHQWHV 6DOiULRV D 3DJDU ,PSRVWRV D 5HFROKHU 'LYLGHQGRV D 3DJDU )LQDQFLDPHQWRV (PSUpVWLPRV GH&ROLJDGDV (PSUpVWLPRV GH&RQWURODGDV

    8. ASPECTOS QUALITATIVOS E QUANTITATIVOS

    $V GHPRQVWUDo}HV FRQWiEHLV devero ressaltar RV DVSHFWRV TXDOLWDWLYRV H TXDQWLWDWLYRVGH XP SDWULP{QLR

    Os aspectos qualitativos FRQVLVWHP HP GDU QRPHV DRV HOHPHQWRV SDWULPRQLDLV EHQVGLUHLWRVREULJDo}HVH3DWULP{QLR/tTXLGR3RUH[HPSORRGLQKHLURTXHHVWiQRFRIUHGDHPSUHVDpXPEHPQXPHUiULR$VVLPTXDQGRDHPSUHVDPRQWDUR VHX%DODQoR3DWULPR-QLDO HVVH GLQKHLUR TXH HVWi QR FRIUH GD HPSUHVD YDL VHU UHSUHVHQWDGR SHOD FRQWD FDL[D

    Os aspectos quantitativos FRQVLVWHP HP DWULEXLU YDORUHV DRV HOHPHQWRV SDWULPRQLDLV&DVR D HPSUHVD WHQKD QR VHX FRIUH QD GDWD GH HODERUDomR GR VHX %DODQoR D TXDQWLDGH GH] PLO UHDLV R PHVPR YDL VHU UHSUHVHQWDGR QR %DODQoR 3DWULPRQLDO GDHPSUHVD SHOR YDORU GH GH]PLO UHDLV$VVLPTXDQGRDHPSUHVDPRQWDURVHX%DODQoR3DWULPRQLDOWHUHPRVGHQWUHRXWUDVFRQWDV

    ATIVO PASSIVO

    10.000,00

    Aspecto quantitativo

    Caixa

    Aspecto qualitativo

    .................................... 15.000,00

    Aspecto quantitativo

    Fornecedores

    Aspecto qualitativo

    ............................

    9. BALANO PATRIMONIAL

    2%DODQoR 3DWULPRQLDO p D GHPRQVWUDomR TXH DSUHVHQWD D SRVLomR ILQDQFHLUD H SDWULPR-QLDO GH XPD HQWLGDGH DR WpUPLQR GH FDGD H[HUFtFLR VRFLDO VHQGR TXH R WRWDO GR$WLYR pobrigatoriamente igual DR WRWDO GR 3DVVLYR

  • CONTABILIDADE 3D Srgio Adriano6

    $V LQIRUPDo}HVGRSDWULP{QLRGHXPDHPSUHVD OHPEUDQGRTXHSDWULP{QLRpRFRQMXQWRGHEHQVGLUHLWRVHREULJDo}HVVmRGHPRQVWUDGDVSHOD&RQWDELOLGDGHSRUPHLRGR%DODQoR3DWULPRQLDO VHQGR TXH RAtivo p FRPSRVWR SHODVpartes positivas GR SDWULP{QLR EHQVH GLUHLWRV H RPassivo SHODVpartes negativas GR SDWULP{QLR REULJDo}HV H D GLIHUHQoDentre as partes positivas e negativas GR SDWULP{QLR UHVXOWD QD ULTXH]D SUySULD RX 3DWUL-P{QLR /tTXLGR

    9.1 ATIVO

    O Ativo p XP recurso controlado SHOD HQWLGDGH FRPR UHVXOWDGR GH HYHQWRV SDVVDGRV HGR TXDO VH HVSHUD TXH IOXDP IXWXURV EHQHItFLRV HFRQ{PLFRV SDUD D HQWLGDGH

    9.2 PASSIVO

    O Passivo p XPD obrigao presente GD HQWLGDGH GHULYDGD GH HYHQWRV SDVVDGRV FXMDOLTXLGDomR VH HVSHUD TXH UHVXOWH QD VDtGD GH UHFXUVRV GD HQWLGDGH FDSD]HV GH JHUDU EH-QHItFLRV HFRQ{PLFRV

    9.3 PATRIMNIO LQUIDO

    O Patrimnio LquidopRinteresse residualQRVDWLYRVGDHQWLGDGHGHSRLVGHGHGX]LGRVtodos os seus passivos.

    ATIVOPL = ATIVO - PASSIVO

    PASSIVO

    INTERESSE RESIDUAL

    9.4 EQUAO FUNDAMENTAL DO PATRIMNIO

    $HTXDomRIXQGDPHQWDOGRSDWULP{QLRRXequao patrimonialGHPRQVWUDTXHRWRWDOGR AtivoTXHpFRPSRVWRSHODVSDUWHVSRVLWLYDVGRSDWULP{QLRpH[DWDPHQWHLJXDODRWRWDOGR Passivo TXHp IRUPDGRSHODVSDUWHVQHJDWLYDVGRSDWULP{QLRPDLVR3DWULP{QLR/tTXLGR

    Ativo Passivo

    Partes Positivas = Bens + Direitos

    Total............................................................................................x,00

    Parte Negativas = Obrigaes

    +

    Patrimnio Lquido

    Total...........................................................................................x,00

  • Cap. 1 CONCEITOS BSICOS 7

    'R%DODQoR3DWULPRQLDOWHPRVTXHDHTXDomRSDWULPRQLDOp A = P + PL

    MEMORIZAR PARA A PROVA

    Patrimnio = Partes Positivas + Partes Negativas

    O patrimnio p R FRQMXQWR GH EHQV GLUHLWRV(partes positivasHREULJDo}HVpartes negativasGHXPDHQWLGDGHQXPGHWHUPLQDGRPRPHQWRTXHSRGHP VHU DYDOLDGRV HFRQRPLFDPHQWH

    Patrimnio = Bens + Direitos + Obrigaes

    PL = Partes Positivas Partes Negativas

    O patrimnio lquido p R LQWHUHVVH UHVLGXDOnos ativos (partes positivasGDHQWLGDGHGHSRLVGH GHGX]LGRV WRGRV RV VHXV SDVVLYRV partes negativas

    PL = Bens + Direitos Obrigaes

    10. SITUAO LQUIDA

    $GLIHUHQoD HQWUH R WRWDO GRAtivo SDUWHV SRVLWLYDV GR SDWULP{QLR H R WRWDO GRPassivo SDUWHVQHJDWLYDVGRSDWULP{QLR UHVXOWDQDsituao lquida TXHSRGH VHUSRVLWLYD QXODRX QHJDWLYD

    SL = A P

    10.1 SITUAO LQUIDA POSITIVA

    $ VLWXDomR OtTXLGD SRVLWLYD RFRUUH TXDQGR R WRWDO GH EHQVPDLV GLUHLWRV IRUPDLRU TXH RWRWDO GDV REULJDo}HV H QHVVH FDVR D VLWXDomR OtTXLGD 6/ p FKDPDGDGH VLWXDomR OtTXLGDSRVLWLYD VLWXDomR OtTXLGD DWLYD RX VLWXDomR OtTXLGD VXSHUDYLWiULD