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MÓDULO I: COTA!ILIDADE " O#$ES !%SICAS
1 CONCEITO DE CONTABILIDADE2 CAMPO DE APLICAÇÃO3 OBJETO DE ESTUDO4 CONCEITO DE PATRIMÔNIO5 FINALIDADES DA CONTABILIDADE6 USUÁRIOS DA CONTABILIDADE7 TÉCNICAS CONTÁBEIS8 PRINCPIOS FUNDAMENTAIS DA CONTABILIDADE! FUNÇÃO ADMINISTRATI"A DA CONTABILIDADE1# FUNÇÃO ECONÔMICA DA CONTABILIDADE
Professores André e Biu
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&.0.' Demo5stra36es i5a5ceiras
S<% ,-9%&'('*;% -%*'*;% ,% ('% %/%*,% &9 ,-'-9*&(,% -%,%= R---&'(9 (-%*<% */( ,% ('%= S<% -+(
B(+(&% P('*9%&*(+
D-9%&'(<% ,% R-+'(,% ,% E-//*% D-9%&'(<% ,% L/% % P-@K% A/9+(,% D-9%&'(<% ,( M'(- ,% ('*9:&*% L*,% D-9%&'(<% ,( O*-& - A+*/(- ,- R-/%
&.0.) A2ditoria
É % -(9- - ( ;-**/(<% ,( -('*,<% % &<% ,% %/-,*9-&'% /%&')-*=
&.0.+ A57lise das Demo5stra36es i5a5ceiras
A&(+*( - *&'--'( ( ,-9%&'(- *&(&/-*(=
&.8 PRIC9PIOS UDAMETAIS DA COTA!ILIDADE
O C%&-+% F-,-(+ ,- C%&'()*+*,(,- ('(;. ,( R-%+<% F-,-(+ & % 75#!3 ,-'-9*&% %-*&'- *&/*% &,(9-&'(* ,- /%&'()*+*,(,-=
E&'*,(,- C%&'*&*,(,- O%'&*,(,- R-*'% -+% "(+% O**&(+ A'(+*K(<% M%&-'*( P,0&/*( C%9-'0&/*(
&. U#(O ADMIISTRATI;A DA COTA!ILIDADE
C%&'%+( % ('*9:&*%=
(= P('*9:&*% /%&@&'% ,- )-& ,*-*'% - %)*(- /-';-* ,- (;(+*(<% -/%&:9*/(;*&/+(,% ( 9( -&'*,(,- % -%( */(=
)= B-9 ',% (*+% - ('*(K ( &-/-*,(,- 9(&( - %,- - (;(+*(,% -/%&:9*/(?9-&'-=
1= C+(**/(<% ,% )-&
1=1 B-& '(&;-* /%G-% /%&/-'% % 9('-*(* '09 -*'0&/*( */( -*'-9 /%9%/%*( % %)@-'%=
1=2 B-& *&'(&;-* *&/%G-% ()'('% % *9('-*(* &<% %-9 -*'0&/*( */(%.9 ---&'(9 9( (+*/(<% ,- /(*'(+ *&,*-&;-+ (% %)@-'*;% ,( -9-( -/@% ;(+% -*,- -9 ,*-*'% ,- %*-,(,- - <% +-(+9-&'- - <% +-(+9-&'-/%&-*,% (% - %*,%-=
E<emplos de be5s i5ta5=>?eis ,*-*'% %)- 9(/( ('-&'- ,*-*'% ('%(* %&'%/%9-/*(+ &,% ,- /%9./*% (- % %'( ,% /(*'(+ ,- %'( -9-( -'/=
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/= D*-*'% ;(+%- ,- %*-,(,- ,( -&'*,(,- - - -&/%&'(9 -9 %- ,- '-/-*%=
E<emplos ,+*/('( ( -/-)- /+*-&'- /%&'( ( -/-)- ,*&-*% ,-%*'(,% &% )(&/%(+*/(- *&(&/-*( -'/=
,= O)*(- <% ,;*,( % /%9%9*% ,- (+- -./*- % &('-K( (9*,% -(&'-'-/-*% % )-& ,- '-/-*% - - -&/%&'(9 -9 &%( %- %=
E<emplos %&-/-,%- ,+*/('( ( (( &%'( %9*G*( ( (( *9%'% ( -/%+-/%&'( ( (( ''+% ( (( /%&'*)*- ( -/%+- -'/=
-= C%9%*<% P('*9%&*(+ % ('*9:&*% . ,*;*,*,% -9 '0 ('-=
1( P('- ATI"O A ? ('- %*'*;( /%9%'( ,- )-& - ,*-*'%=
2( P('- PASSI"O EQI"EL PE ? ('- &-('*;( /%9%'( ,( %)*(- /%9 '-/-*%=
3( P('- PATRIMÔNIO LUIDO PL % SITUAÇÃO LUIDA SL ('- ,*--&/*(+ -&'-% ('*;% - % (*;% -*;-+= O ('*9:&*% +*,% ---&'( ( %)*(- ,(-&'*,(,- (( /%9 % G/*% % (/*%&*'( %*-'*% - *&,*/( ( ,*--&( -&'-% ;(+% ,% )-& - ,*-*'% ('*;% - % ;(+% ,( %)*(- /%9 '-/-*% (*;%-*;-+=
E( ('- ,*--&/*(+ PLSL . - ;(* 9-,* % (;(+*( ( *'(<% % /%&,*<% ,( -&'*,(,--&,% %'(&'% /%&*,-(,% /%9% PASSI"O NÃO EQI"EL=
= E(<% F&,(9-&'(+ ,% P('*9:&*% PLSL A PE
E-/**/(<% ,( G9+( PL P('*9:&*% L*,% SL S*'(<% L*,( A A'*;% PE P(*;% E*;-+=
= R---&'(<% */( ,% P('*9:&*%
PATRIM,IO
ATI"O PASSI"O ?B-& E*;-+ O)*(-D*-*'% PLSLTOTAL TOTAL
= S*'(- % E'(,% P('*9%&*(*
1= S*'(<% (;%;-+ %/%- (&,% A V PE ,-'-9*&(&,% PL V #= A*9 A PE PL=
2= S*'(<% +-&( % %*-,(,- '%'(+ ,% ('*;% %/%- (&,% A V PE - PE #,-'-9*&(&,% PL V #= A*9 A PL=
3= S*'(<% &+( % ,- -*+)*% ((-&'- %/%- (&,% A PE ,-'-9*&(&,% PL #= A*9
A PE=
4= I&-*'0&/*( ,- ('*;% %/%- (&,% PE V A - A # ,-'-9*&(&,% PL W #= A*9 PE PL=
5= S*'(<% ,-(;%;-+ %/%- (&,% A W PE ,-'-9*&(&,% PL W #=
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&.&@ U#(O ECO,MICA DA COTA!ILIDADE (( % -+'(,% .,*'%
&.&@.& Res2ltado
D*--&( -&'- % ;(+% ,( R-/-*'( - % ;(+% ,( D--( D
O -+'(,% %,- -
P%*'*;% % L/% ? (&,% % ;(+% ,( -/-*'( . -*% (% ,( ,--(HN-('*;% % -@K% (&,% % ;(+% ,( -/-*'( . *&-*% (% ,( ,--(HN+% (&,% % ;(+% ,( -/-*'( . *(+ (% ;(+% ,( ,--(=
&.&@.' Receitas
S<% -&'(,( ,- -+-9-&'% (( % ('*;% ,( -9-( &( %9( ,- )-& % ,*-*'% - -9-%;%/(9 (9-&'% ,( *'(<% +*,(=
&.&@.) Despesas
É ('% *&/%*,% (( ,*-'( % *&,*-'(9-&'- -( -/-*'(= A ,--( %,-9 ,*9*&* % ('*;%% (9-&'( % (*;% 9( -9- %;%/(9 ,*9*&*- &( *'(<% +*,( % ('*9:&*% +*,%=
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@@&. ESAF?TTN!2 A (+(;( AK*-&,( . /%99-&'- (,( -9 C%&'()*+*,(,- /%9% *&:&*9% ,-(K-&,( &( (/-<% ,-
(= C%&@&'% ,- )-& - (;--)= M-/(,%*(/= F*&(&( X)+*/(,= (&,- %*-,(,- (+-= P('*9:&*% /%&*,-(,% @&'(9-&'- /%9 ( -%( - '-9 %)- -+- %,-- ,- (,9*&*'(<%
- ,*%&*)*+*,(,-
@@'. ESAF?TFC!2 A (K*-&,( <% -&'*,(,- -/%&:9*/%?(,9*&*'('*;( /@( -*'0&/*( .-/%&-/*,( ( ('* ,( &*<% ,- '0 -+-9-&'% --&/*(* % (* <%
(= ( /%&'()*+*,(,- ( (,9*&*'(<% - % ('*9:&*%)= % G<% ;%+*'*;% ,*-'*;% - ( --/'*;%/= % +(&-@(9-&'% ( /%%,-&(<% - % /%&'%+-,= ( -/*'(<% ( (,*'%*( - % )(+(&%-= % ('*9:&*% ( (,9*&*'(<% - % '()(+%
@@). ESAF?AFC!2 A *'(<% ('*9%&*(+ -9 - % -/% (+*/(,% &% ('*;% <% %**&*% ('-,- *-K( G*( - ('- ,- /(*'(+ ,- '-/-*% . ---&'(,( -+( -(<%
(= A PLH %'(&'% P #)= A PH %'(&'% PL #/= A V PH %'(&'% PL V #,= A W PH %'(&'% PL W #-= P ? PLH %'(&'% A #
Obs.: PL P('*9:&*% L**,% A A'*;%P P(*;% &<% *&/+* % PL# Y-%
@@+. ESAF?TTN!2 O P*9-*% C%&-% B(*+-*% ,- C%&'()*+*'( -(+*K(,% &( /*,(,- ,% R*% ,-J(&-*% ,- 17 ( 27 ,- (%'% ,- 1!24 %9+% 9 /%&/-*'% %*/*(+ (( C%&'()*+*,(,-= A*&(+- (%<% - *&,*/( -- /%&/-*'% %*/*(+=
(= C%&'()*+*,(,- . ( /*0&/*( - -',( % ('*9:&*% ,% %&'% ,- ;*'( -/%&:9*/% - *&(&/-*%%)-;(&,% - (-/'% (&'*'('*;% - --/**/% - ( ;(*(- % -+- %*,(=
)= C%&'()*+*,(,- . ( /*0&/*( - -',( - ('*/( ( &- ,- %*-&'(<% ,- /%&'%+- - ,-
-*'% -+('*;( A,9*&*'(<% E/%&:9*/(=/= C%&'()*+*,(,- . ( 9-'%,%+%*( --/*(+ /%&/-)*,( (( /('( -*'( -&* - *&'--'( %
-&:9-&% - (-'(9 ( *'(- ('*9%&*(* *&(&/-*( - -/%&:9*/( ,- (+- -&'-=,= C%&'()*+*,(,- . ( ('- ,- -*'( '%,( ( '(&(- ,- 9( /%9(&*( - %(9 -
--( -9 '-9% 9%&-'*% - ,- *&%9( % -+-% ,-( '(&(- &( *'(<%-/%&:9*/%?*&(&/-*( ,-( /%9(&*(=
-= C%&'()*+*,(,- . ( /*0&/*( - -',( - /%&'%+( % ('*9:&*% ,( -&'*,(,- 9-,*(&'- -*'%,-9%&'(<% -%*'*;( /%&*9(<% (&+*- - *&'--'(<% ,% ('% &-+- %/%*,%=
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@@-. BD?ESAF A*&(+- ( (+'-&('*;( - /%&/-*'- /%-'(9-&'- C%&'()*+*,(,-
(= C*0&/*( - '('( ,% -&:9-&% -+('*;% %,<% ,*'*)*<% (/9+(<% - /%&9% ,%)-& 9('-*(*
)= T./&*/( - -*'( ( %/%0&/*( - (-'(9 % ('*9:&*% ,- 9( -&'*,(,-
/= C*0&/*( - -',( - ('*/( ( &- ,- %*-&'(<% /%&'%+- - -*'% ,% ('% - ('% ,-9( (,9*&*'(<% -/%&:9*/(
,= T./&*/( - /%&*'- &( ,-/%9%*<% /%9((<% - *&'--'(<% ,% ,-9%&'('*;% ,%-'(,% ('*9%&*(+ - ,% -+'(,% -/%&:9*/% ,- 9( -&'*,(,-
-= C%&@&'% ,- *&/*% &%9( - &- - '09 % *9 %,-&( % ('%- ,- %,<% -/%&'%+( ( ( %,'*;*,(,- - -*/*0&/*( (( - %)'- ,-'-9*&(,% -+'(,%
@@/. BD?ESAF A './&*/( ,- - ( C%&'()*+*,(,- - '*+*K( (( (+/(&( % - %)@-'*;% <%
(= E/*'(<% +(&-@(9-&'% /%%,-&(<% - /%&'%+-)= E/*'(<% )(+(&% *&;-&'*% - %(9-&'%/= C%&'()*+*K(<% (,*'%*( /%&'%+- - (&+*- ,- )(+(&%,= A,*'%*( (&+*- ,- )(+(&% +(&-@(9-&'% - /%&'%+--= A,*'%*( -/*'(<% (&+*- ,- )(+(&% - ,-9%&'(<%
@@0. BD?ESAF A*&(+- ( %<% que &<% *,-&'**- 9( './&*/( /%&')*+
(= P+(&-@(9-&'% ,= E/*'(<%)= A&+*- ,- )(+(&% -= A,*'%*(/= D-9%&'(- /%&')-*
@@8. ESAF?TTN!4
ZO ('*9:&*% que ( /%&'()*+*,(,- estuda - /%&'%+( -*'(&,% '%,( ( %/%0&/*( &-+-;-**/(,(Z=
ZE',( - /%&'%+( % ('*9:&*% (( %&-/- *&%9(- %)- ( /%9%*<% - ;(*(-)-9 /%9% %)- % -+'(,% -/%&:9*/% ,-/%-&'- ,( -'<% ,( *-K( ('*9%&*(+Z=
A %%*- *&,*/(9 --/'*;(9-&'-
(= % %)@-'% - ( *&(+*,(,- ,( /%&'()*+*,(,-)= ( *&(+*,(,- - % /%&/-*'% ,( /%&'()*+*,(,-/= % /(9% ,- (+*/(<% - % %)@-'% ,( /%&'()*+*,(,-,= % /(9% ,- (+*/(<% - % /%&/-*'% ,( /%&'()*+*,(,--= ( *&(+*,(,- - ( './&*/( /%&')-* ,( /%&'()*+*,(,-
@@. ESAF?TTN!4 N( 9(*%*( ,( -9-( /%9-/*(* % A'*;% +(&'( % P(*;% O)*(-= A*9 ( ---&'(<% 9(* /%99 ,% ('*9:&*% ,- 9( -9-( /%9-/*(+ (9- ( %9(
(= P(*;% A'*;% P('*9:&*% L**,%)= A'*;% P('*9:&*% L**,% P(*;%/= A'*;% P(*;% P('*9:&*% L**,%,= A'*;% P-9(&-&'- A'*;% C*/+(&'- P(*;%-= A'*;% S*'(<% L**,( P(*;%
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@&@. ESAF?TTN!2 D*K?- - ( *'(<% +**,( . &-('*;( (&,% % A'*;% '%'(+ .
(= 9(*% - % P(*;% T%'(+)= 9(*% - % P(*;% E*;-+/= *(+ %9( ,% P(*;% C*/+(&'- /%9 % P(*;% E*;-+ ( L%&% P(K%,= *(+ (% P(*;% E*;-+
-= 9-&% - % P(*;% E*;-+
@&&. ESAF?AFTN85 A*&(+- ( (+'-&('*;( - *&,*/( *'(<% ('*9%&*(+ *&/%&/-);-+
(= S*'(<% L**,( *(+ (% A'*;%)= S*'(<% L**,( 9(*% - % A'*;%/= S*'(<% L**,( 9-&% - % A'*;%,= S*'(<% L**,( 9(*% - % P(*;% E*;-+-= S*'(<% L**,( 9-&% - % P(*;% E*;-+
@&'. ESAF?TTN!2 É &<% -/%&:9*/( ,( C%&'()*+*,(,-
(= (( +/% % -@K% ,= /%&'%+( % ('*9:&*%)= -;*'( -% - (,- -= --'( % -*'% ,% ('% /%&')-*/= ;-**/( ( ('-&'*/*,(,- ,( %-(-
@&). ESAF?TTN8! C%&*,-(&,% CP C(*'(+ PG*%H CT- C(*'(+ ,- T-/-*%H CN C(*'(+N%9*&(+H CT% C(*'(+ T%'(+ ,*%*<% ,( -9-(H PL P('*9:&*% L*,%H SL S*'(<%L*,( %*'*;( - A A'*;% %,-?- (*9( - CT% . *(+ (
(= CP CT- SL ,= A ? SL)= A CT- -= CP CT- CN/= CP CT-
@&+. ESAF?TTN85 N( 9(*%*( ,( -9-( /%9-/*(* % ATI"O +(&'( % PASSI"OO)*(-= A*9 ( ---&'(<% 9(* /%99 ,% P('*9:&*% ,- 9( -9-( /%9-/*(+(9- ( %9(
(= A'*;% P(*;% P('*9:&*% L**,%)= A'*;% P('*9:&*% L**,% P(*;%/= P(*;% A'*;% P('*9:&*% L**,%,= A'*;% P-9(&-&'- A'*;% C*/+(&'- P(*;%-= A'*;% S*'(<% L*,( P(*;%
@&-. FESP! 1 ? C%&*,-(&,% ( -(<% &,(9-&'(+ ,( C%&'()*+*,(,- ( *(+,(,- - *&,*/( 9ZPASSI"O A DESCOBERTOZ .
(= A PE SL ,= PE A ? SL)= PE A SL -= A SL PE/= SL A ? PE
%&,- A A'*;%H PE P(*;% E*;-+H SL S*'(<% L*,(
@&/. ESAF?TTN!2 A *'(<% ('*9%&*(+ ,-&%9*&(,( P(*;% ( D-/%)-'% /%&*( *&-*'0&/*(,-
(= )-& - ,*-*'% ,= /(*'(+ ,- '-/-*%)= %)*(- -= /(*'(+ ( ,*%*<% ,( -9-(/= /(*'(+ G*%
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'.& ASPECTO UATITATI;O
N-'- (-/'% % -+-9-&'% ('*9%&*(* <% /%&*,-(,% %) 9 (-/'% %9%0&-% - . %,( '(,<% 9%&-'*( ,- - ;(+%- %9(&,% % (*9 ,*K- 9 &,% ,- ;(+%- ---&'(,% ,-9 +(,% % ;(+%- %*'*;% ATI"O )-& - ,*-*'% - ,- %'% % ;(+%- &-('*;% PASSI"O ?%)*(- '-&,% ( -*&'- /+(**/(<%
'.&.& Ati?o
S<% % ;(+%- %*'*;% )-& - ,*-*'% ,% ('*9:&*% - ),*;*,-?- -9
'.&.&.& Circ2la5te BAC
A( ( ,*%&*)*+*,(,- % ,*-*'% -(+*K;-* &% /% ,% --//*% %/*(+ )-[-&'- -( ,--( (&'-/*(,(\ (( - &<% *&/%*,(=
'.&.&.' Reali7?el a Lo5=o Prao BARLP
D*-*'% -(+*K;-* (G % '.9*&% ,% --//*% %/*(+ )-[-&'- (*9 /%9% '(9).9 %,*-*'% ,-*;(,% ,- ;-&,( (,*(&'(9-&'% % -9.'*9% ( %/*-,(,- /%+*(,( % /%&'%+(,(,*-'%- (/*%&*'( % ('*/*(&'- &% +/% ,( /%9(&*( - &<% /%&'*'(9 &-G/*% (* &%%)@-'% ,( -+%(<% ,( /%9(&*(= OBS *&,--&,-&'-9-&'- ,% (K%=
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E<erc>cio Social . % -(% ,- '-9% ,- 12 9-- *&,% % (+ ( -%( @,*/( ((9 %-+'(,% ,% --//*%H -+- %,- /%*&/*,* % &<% /%9 % (&%?/(+-&,*% ,- (/%,% /%9 % -,* - % -'(''% % % /%&'('% %/*(+=
CRIT1RIOS DE CLASSIICA#(O UATO A PRAOS
&. C2rto Prao
C+(**/(9?- % )-& ,*-*'% - %)*(- /%9 (K% ,- ;-&/*9-&'% % -(+*K(<% ,- 9 (&%% -@( ,(&'- % /% ,% --//*% %/*(+ -*&'-H /%9% % --9+% ( /%&'( ,% A'*;% C*/+(&'-- ,% P(*;% C*/+(&'-=
'. Lo5=o Prao
C+(**/(9?- % )-& % ,*-*'% - ( %)*(- /%9 (K% ,- ;-&/*9-&'% % -(+*K(<%-*% ( 9 (&% % -@( (G % '.9*&% ,% --//*% %/*(+ -*&'-H /%9% % --9+% ( /%&'(,% A'*;% R-(+*K;-+ ( L%&% P(K% - ,% P(*;% E*;-+ ( L%&% P(K%=
OBS= &( -9-( -9 - % /*/+% %-(/*%&(+ '*;- ,(<% 9(*% - % --//*% %/*(+ (/+(**/(<% &% /*/+(&'- % &% +%&% (K% '- % )(- % (K% ,-'- /*/+%=
). Ciclo Operacio5al
R---&'( ( (+*/(<% ,- -/% &( ('*;*,(,- ,( -&'*,(,- ('. ( %9(<% ,% -'%- -9-,*(&'- ;-&,( ;%+'(<% ( - ;(+%- ,*%&;-*=
+. Ciclo Operacio5al de Lo5=o Prao
S%9-&'- %/%- &( -&'*,(,- %&,- % %/-% %,'*;% . ,-9%(,% /%9% % --9+%/%&'<% /*;*+ -(,( /%&'<% &(;(+ /%&'<% ,- -*(9-&'% ,- (&,- %'- -'/=
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'.&.&.) Perma5e5te BAP
A-( % )-& ,( 9(&'-&<% ,( -9-( )-9 /%9% % )-& ,- % '% - ( ,--(,*-*,(= S),*;*,-?- -9
(= I&;-'*9-&'% API&; (- %'( ,- %'( -9-( (,**,( /%9 ( *&'-&<% ,-
-9(&0&/*( % )-& ,- % '% - % ,*-*'% ,- (+- &('-K( &<% /+(**/;-* &% A'*;% C*/+(&'- % &% R-(+*K;-+ ( L%&% P(K% - - &<% - ,-'*&-9 ( 9(&'-&<% ,(('*;*,(,- ,( /%9(&*( % -@( )-& % ,*-*'% -9 % (* ( /%9(&*( %,-*( -*'*=
)= I9%)*+*K(,% API9%) )-& - ,*-*'% ,( 9(&'-&<% % -@( &-/-*% ( ('*;*,(,-*&/*(+ ,( -9-(=
/= D*-*,% APD* /%9--&,- ( (+*/(- ,- -/% -9 ,--( - /%&'*)*<%(( ( %9(<% ,% -+'(,% ,- 9(* ,- 9 --//*% %/*(+ <% ( /(9(,( ,--(,*-*,(\\ - <% (-+( ,--( - %(9 (( - *&/%*,( 9( /%9 )-&-/*% (%+%&% ,% '-9% --9+% ,--( .?%-(/*%&(* ,--( /%9 -*( ,--(,- *9+(&'(<% ,--( ,- -%(&*K(<%=
'.'.' Passi?o
S<% % ;(+%- &-('*;% %)*(- ,% ('*9:&*% - ),*;*,-?- -9:
'.'.'.& Circ2la5te BPC
A( ( %)*(- ;-&/;-* &% --//*% -*&'-=
'.'.'.' E<i=>?el a Lo5=o Prao BPELP
A( ( %)*(- /%9 ;-&/*9-&'% (G % '.9*&% ,% --//*% -*&'-=
'.'.) Res2ltados de E<erc>cios 2t2ros BREFFF
A( ( -/-*'( ,- --//*% '% - /%-%&,-9 ( ;(+%- -/-)*,% (&'-/*(,(9-&'-,*9*&,% ,- - /'% - ,--( /%-%&,-&'- ,-,- - -( -/-*'( (&'-/*(,( &<%*9+*-9 (% -/-)-,% ( ,-;%+<% ,% ;(+%- -/-)*,% /(% (@( % ,*'('% ,( %-(<%=
'.'.'.+ PatrimG5io L>H2ido BPL
R---&'( ( %)*(- (( /%9 % G/*% (/-/*,( ,( --;( - ,% +/% (-*,% %-@K% %'(,%= S),*;*,-?- -9
(= Capital Social BCS ---&'( % )-& % ,*-*'% -&'-- % ( -&'-( -+% G/*% -9-(= P%,- -
1= C(*'(+ S%/*(+ S)/*'% CSS ? . % /%9%9-'*,% -+% G/*%=
2= C(*'(+ S%/*(+ R-(+*K(,% CSR ? . % --'*;(9-&'- -&'-- -+% G/*% -9-(3= C(*'(+ S%/*(+ ( R-(+*K( CS(R ? . ( ,*--&( -&'- % /(*'(+ %/*(+ )/*'% - % /(*'(+%/*(+ -(+*K(,%=
)= Reser?as de Capital BRC ;(+%- /%9 % (* - (9-&'( % /(*'(+ %/*(+ % - ()%;-% -@K% /%&%9- ,*- ( +-* ,( SA=
/= Reser?as de Rea?alia34o BRR ---&'(9 (9-&'% ,- ;(+% ,% ('*;% -9(&-&'- -9;*',- ,- &%;( (;(+*(-=
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@@&. M(- ( (+'-&('*;( - --&/- /%-'(9-&'- ( +(/&(
I= === '('(9?- ,% (*;% %*(9-&'- ,*'% % &( /+(**/(<% ,( L-* &% 6=4#476 ,% (*;%
/*/+(&'- - (*;% -*;-+ ( +%&% (K%= C%-%&,-&'- (% /%&/-*'% ,- /(*'(+ ,- '-/-*%=
II= === ('- ,% ('*;% - ()(&- -/+*;(9-&'- % ,*&-*% -9 -./*- - %'% (;-- ,(-9-( - %(9 - /%&;-'*,% *9-,*('(9-&'- -9 ,*&-*%=
III= === %,- - -9*,% /%9% -&,% ('*;% - - '(&%9(,% -9 ,*&-*% /%9--&,-&,%)(*/(9-&'- % ,*-*'% - % -'%-=
I"= === (/-+( ,% ('*;% - ---&'(&,% *&;-- )*/( - -9(&-&'- &( -9-( -/%9-9 ,- -+-9-&'% - -;-9 ( ;*% /*/+% %-(/*%&(* - %'(&'% &<% - ,-'*&(9 ;-&,(=
(= E**)*+*,(,- ^ D*%&*)*+*,(,- ^ R-(+*K(- ^ I9%)*+*K(-
)= E**)*+*,(,- ^ R-(+*K(- ^ D*%&*)*+*,(,- ^ I9%)*+*K(-/= R-(+*K(- ^ D*%&*)*+*,(,- ^ E**)*+*,(,- ^ I9%)*+*K(-,= R-(+*K(- ^ I9%)*+*K(- J D*%&*)*+*,(,- J E**)*+*,(,-
Para as H2est6es @@' e @@)K marH2e a alter5ati?a corretaK aps assi5alar 5o par5tese:
A (( ,*%&*)*+*,(,- C (( *9%)*+*K(-! (( -(+*K(- D (( -**)*+*,(,-
@@'. ^ I9G;-* ,- % J MG;-* - '-&+*% -9 -'%- &9( -9-( - /%9-/*(+*K( -'- )-& J MG;-* - '-&+*% (( % ,( -9-( J D*-*'% ,( -9-(
J O)*(- ,( -9-( (= C B C B D /= C A C B C)= A A C D B ,= C C C B D
@@). ^ A,*(&'(9-&'% ,- /+*-&'- J A,*(&'(9-&'% ( -9-(,% - ( %&-/-,%- ^ A- (( -;-&,( ^ I9G;-* /%&',% - /%+%/(,% ;-&,( ^ T'+% ,- +**,-K *9-,*('(
(= D B A B A /= D B B B A)= B D D D A ,= B D A D A
@@+. M(- ( (*9('*;( *&/%-'(
(= &% ('*9:&*% +*,% ( /%&'( Capital Social ,*/*9*&( % 9%&'(&'- )/*'% - % -,<%% /(*'(+ ( -(+*K(
)= &% ('*9:&*% +*,% <% /+(**/(,( ( --;( - % +/% % -@K% (/9+(,%/= ( --;( <% ,- /(*'(+ ,- -(;(+*(<% - ,- +/%,= ( (- -9 '-%(*( ,-;-<% - ,-'(/(,( &% )(+(&% /%9% (9-&'% ,( /%&'( ,%
('*9:&*% +*,% - -*'( ( %*-9 ,% -/% (+*/(,% &( ( (**<%
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@&'. E9.'*9% '%9(,% @&'% ( -9-( /%+*(,( - /%&'%+(,( ( +%&% (K% <% /+(**/(,%&%
(= P(*;% C*/+(&'-)= E*;-+ ( L%&% P(K%/= R-(+*K;-+ ( L%&% P(K%
,= P('*9:&*% L*,%
@&). A -/-*'( ,- --//*% '% - ( ,--( - % /'% ( -+( ---&'- <% /+(**/(,( &%
(= P(*;% C*/+(&'-)= P(*;% E*;-+ ( L%&% P(K%/= R-+'(,% ,- E-//*% F'%,= &(,( ,*'%
@&+. O /(*'(+ ( --;( - % +/% -'*,% <% /+(**/(,% &%
(= P(*;% C*/+(&'-)= E*;-+ ( L%&% P(K%/= A'*;% P-9(&-&'-,= P('*9:&*% L*,%
@&-. O /(*'(+ G*% /%9--&,- %
(= (*;% '%'(+)= (*;% -(+/= ('*9:&*% +*,%,= ('*;% '%'(+
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A /%&'()*+*,(,- (( -*'( ( ( %-(- (,%'( % M1TODO DAS PARTIDAS
DO!RADAS.
).& PARTIDAS DO!RADAS
A -0&/*( ,-'- 9.'%,% . - % -*'% ,- (+- %-(<% *9+*/( - 9 ,.)*'% -9 9( %9(* /%&'( ,-;- /%-%&,- 9 /.,*'% -*;(+-&'- -9 9( % 9(* /%&'( ,- %9( - ( %9(,% ;(+%- ,-)*'(,% -@( -9- *(+ ( %9( ,% ;(+%- /-,*'(,% % *9+**/(&,%
).' COTAS R---&'(9 % -*'% ,- ,.)*'% - /.,*'% ,( 9-9( &('-K( % -./*- *,-&'**/(,( % 9
''+% - (+**/( % -+-9-&'% ,% ('*9:&*% )-9 ,*-*'% %)*(<% % *'(<% +*,( % 9(;(*(<% ('*9%&*(+ -/-*'( - ,--(=
).'.& Eleme5tos da Co5ta
S<% -* % -+-9-&'% ,- 9( /%&'(
T'+% . % &%9- ,( /%&'(=D('( 9(/(<% ,% '-9% ,% ('% ,*( 90 - (&%=_*'G*/% . ( &((<% ,% ('% %/%*,%=D.)*'% -'(,% ,- ,;*,( ,( /%&'(C.,*'% -'(,% (;- ,( /%&'(S(+,% . ( ,*--&( -&'- % ,.)*'% - % /.,*'%= P%,- -
D-;-,% (&,% ,.)*'% 9(*% - /.,*'%=C-,% (&,% ,.)*'% 9-&% - /.,*'%=N+% (&,% ,.)*'% *(+ ( /.,*'%=
).'.' 2534o das Co5tas
R---&'( (*/(9-&'- % P('*9:&*% - ( ;(*(-= A ---&'(<% . -*'( ('(;. ,%/(9(,% R(K%&-'- % C%&'( -9 %9( ,- T /%&%9- ()(*% ,-9%&'(,%=
OME DA COTA
;ALORES ESCRITURADOS A D1!ITO ;ALORES ESCRITURADOS A CR1DITO
SALDO DE"EDOR SALDO CREDOR
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).'.) Termos Tc5icos das Co5tas
S<% ,*;-% % '-9% './&*/% '*+*K(,% &% % ,( /%&'( -&'- % (* %,-9% /*'(
1= T'+% ,( /%&'( ? . ( ,-&%9*&(<% ,( /%&'(= É % &%9- ,( /%&'(=2= A)* 9( /%&'( ? *&**/( *&*/*( ( ( -/*'(<%=3= D-)*'( 9( /%&'( ? *&**/( -*'( ,-'-9*&(,% ;(+% -9 - ,.)*'%=
4= C-,*'( 9( /%&'( ? *&**/( -*'( ,-'-9*&(,% ;(+% -9 - /.,*'%=5= C%&-* % ;-**/( 9( /%&'( ? *&**/( -(9*&( ( ( -('*,<%=6= T*( % (+,% ,- 9( /%&'( % )(+(&/-( ? . ( ,*--&( -&'- ( %9( ,% ,.)*'% - ( ,% /.,*'%H
- % ,.)*'% % 9(*% % (+,% - ,-;-,%= S- % /.,*'% % 9(*% % (+,% - /-,%=7= R-()* 9( /%&'( ? *&**/( -*&*/*( ( ( -/*'(<% (&,% -+( - (/( -&/-(,( % &<%
(--&'( (+,%=8= T(&-* 9( /%&'( ? *&**/( +-;( % - (+,% ( ,.)*'% % ( /.,*'% ,- %'( /%&'(=
).) TEORIA DAS COTAS
).).& Teoria Perso5alista
N-'( '-%*( /(,( /%&'( (9- % (-+ ,- 9( PESSOA &% - -+(/*%&(9-&'% /%9 ( -9-(% -&'*,(,-= A*9 C(*( B(&/% D+*/('( ( R-/-)- F%&-/-,%- C(*'(+ R-/-*'( - D--(---&'(9 -%( /%9 ( (* ( -&'*,(,- 9(&'.9 -+(/*%&(9-&'% ,- ,.)*'% - /.,*'%=
A*9 %,-9% /%&/+* - ( %)*(- PE - % P('*9:&*% L*,% PL <% -%(/-,%( ---&'(9 (-+( -%( - '09 ( -/-)- ,( %/*-,(,- -&(&'% - % )-& -,*-*'% <% -%( ,-;-,%( -9 -+(<% %/*-,(,-=
C+(**/(<% &-'( '-%*( ( /%&'( %,-9 -
A=e5tes Co5si=5atrios ;(+%- 9('-*(* - *9('-*(* <% % )-& ,( %/*-,(,-
A=e5tes Correspo5de5tes ---&'(9 % ,*-*'% - %)*(-
Propriet7rio <% ( /%&'( ,% PL - ( ;(*(- *&/+*;- -/-*'( - ,--(=
).).' Teoria Patrimo5ialista
E'( '-%*( -&'-&,- - % ('*9:&*% . % %)@-'% ( - (,9*&*'(,%H ,-'( %9( -'( '-%*( -((( /%&'( - ---&'(9 ( *'(<% -''*/( ('*9:&*% % A PE PL ,( /%&'( - ---&'(9( ,*&`9*/( ,( *'(<% -/-*'( - ,--(
C%&'( P('*9%&*(* ---&'(9 ( *'(<% -''*/( % -@( % P('*9:&*% % -+-9-&'% ('*;%- (*;% - <% % )-& ,*-*'% %)*(- /%9 '-/-*% PE - % P('*9:&*% L*,% PL=
C%&'( ,- R-+'(,% ---&'(9 ( *'(<% ,*&`9*/( ( ;(*(- ('*9%&*(* % -@( (/%&'( - (+'-(9 % P('*9:&*% L*,% PL -/-*'( - ,--( - ,-9%&'(9 % -+'(,% ,%--//*%=
).+ D1!ITOK CR1DITO E SALDO
D.)*'% ,- 9( /%&'( *'(<% ,- ,;*,( ,- -%&()*+*,(,- ,( /%&'(= A /%&'( ----&'(9 be5sK direitosK despesas e c2stos '09 (+,% ,-;-,%=
C.,*'% ,- 9( /%&'( *'(<% ,- ,*-*'% ,- (;- ,( /%&'(= A /%&'( - ---&'(9obri=a36es BPEK PatrimG5io L>H2ido BPL e receitas '09 (+,% /-,%=
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S(+,% ,- 9( /%&'( ? ---&'( ( ,*--&( -&'- % ;(+% ,% ,.)*'% - ,% /.,*'%= O (+,% %,-9- de?edorK credor o2 52lo.
(= D-;-,% ? (&,% % ;(+% ,% ,.)*'% % -*% (% ,% /.,*'% D V CH)= C-,% ? (&,% % ;(+% ,% /.,*'% % -*% (% ,% ,.)*'% D W CH/= N+% ? (&,% % ;(+% ,% ,.)*'% % *(+ (% ,% /.,*'% D C=
).- LA#AMETO COT%!IL " MECAISMO DO D1!ITO E DO CR1DITO
L(&(9-&'% . % -*'% ,% ('% /%&')-* (-+- - %;%/(9 9,(&( &( /%9%*<% ,%('*9:&*% ,( -&'*,(,- --'(,% ,- (/%,% /%9 % 9.'%,% ,( ('*,( ,%)(,(= É -*'% -9 %,-9/%&%+G*/( - %)-,-/-&,% ( ,-'-9*&(,( './&*/(=
O +(&(9-&'% . -*'% &( /%&'( P('*9%&*(* -'-&/-&'- (% % ,% ATI"O PASSI"OEQI"EL - PATRIMÔNIO LUIDO - &( /%&'( ,- R-+'(,% ---&'(,( -+( RECEITAS -DESPESAS=
A /%&'( ,- ATI;O % '--9 (+,% ,-;-,% <% (9-&'(,( ,- ;(+% % D1!ITO - ,*9*&,(% CR1DITO.
A /%&'( ,- PASSI;O EIQ9;EL - ,- PATRIM,IO L9UIDO % (--&'(-9 (+,% /-,%<% (9-&'(,( ,- ;(+% % CR1DITO - ,*9*&,( % D1!ITO=
A /%&'( -+('*;( RECEITAS - DESPESAS % (-'(-9 ,*-'(9-&'- % PL <%--/'*;(9-&'- CREDITADAS %- (9-&'(9 % PL - DE!ITADAS %- ,*9*&-9 % PL=
).-.& Passos para se Eet2ar 2m La53ame5to.
D(,% 9 ('% /%&')*+ ,-;-9% -* (+& (% (( --'( - ,-;*,% +(&(9-&'%=
E-9+% C%9( ,- 9 ;-/+% ;*'( -9 ,*&-*% &% ;(+% '%'(+ ,- ] 1=#####
1% (% *,-&'**/( ( /%&'( -&;%+;*,( &% ('%H
C(*( ;(+% -9 ,*&-*%"-/+% )-9
2% (% *,-&'**/( ( &('-K( ,( /%&'( % -@( ( - % -'-&/-9 A'*;% AH P(*;%PEH P('*9:&*% L*,% PLH R-/-*'( RH % D--( D=
C(*( /%&'( ,% A'*;% A"-/+% /%&'( ,% A'*;% A
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at2rea Para o SaldoD( C%&'( Do Saldo A2me5tar Dimi52ir
A'*;% B-& - D*-*'% D D CP(*;% O)*(- C C DP('*9:&*% L*,% C C DR-/-*'( C C DD--( - C'% D D C
C%&'( R-'**/(,%( ,% A'*;% C C DC%&'( R-'**/(,%( ,% P(*;% D D C
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3% (% *,-&'**/( % - % ('% %;%/( %)- % (+,% ,( /%&'( % -@( - % (+,%(9-&'( % ,*9*&*H &% /(%
C(*( A % (+,% ,*9*&* ?H"-/+% A % (+,% (9-&'( H
4%
(% --'( % +(&(9-&'% /%&')*+ -&,% % 9.'%,% ,( ('*,( ,%)(,( /%9 ('*+*K(<% ,% (,%?-9% ,% 9-/(&*9% ,% ,.)*'% - /.,*'% ,( -*&'- %9(
).-.' 2536es do La53ame5to
A% /%&@&'% ,- +(&(9-&'% ,-&%9*&(?- ESCRITURA#O= O +(&(9-&'% . %* 9( (/-+(,( E/*'(<% - ( -9-+(&( ,-'( (--&'( ,( &-
).-.'.& 2534o Nistrica
C%&*'- -9 &(( % ('% /%&')*+ -9 %,-9 /%&%+G*/(=
).-.'.' 2534o Mo5et7ria
C%9--&,- % -*'% ,( --<% 9%&-'*( ,% ('% - - ((9-&'% -&,% ( &('-K(,- /(,( 9=
).-.'.) Eleme5tos
S<% 5 /*&/% % -+-9-&'% ,- 9 +(&(9-&'%
1= L%/(+ - ,('( +%/(+ ,( -9-( - ,*( 90 - (&% ,( %/%0&/*( ,% -*'%=
2= C%&'( ,-;-,%( . ( /%&'( ,-)*'(,(= "-9 -9- -9 *9-*% +(=
3= C%&'( /-,%( . ( /%&'( /-,*'(,( - ;-9 (/%9(&(,( ,( -%*<% (/*,-&'(+ $(>=
4= _*'G*/% . ( &((<% ,% ('% %/%*,% ( (+ ,-;- - -9*,( 9( -*9*&,% )-9 (%-(<%= N<% -*'- &*%9*,(,- ,- *'G*/% '%,(;*( ( (- /%&')*+ . ,- - - +- *&*/*-/%9 9( ,( -*&'- ---
a. P(% (&,% ( /%&'( /-,%( % $C(*(>)= R-/-)*,% (&,% ( /%&'( ,-;-,%( % $C(*(>/= "(+% % I9%'- (&,% % +(&(9-&'% &<% -&;%+;- ( /%&'( C(*(= É % ,-&%9*&(,%
LA#AMETO ETRAVCAIA=
5= I9%'`&/*( % (&'*( . % ;(+% ,( %-(- --% -9 &*,(,- 9%&-'*(=
)./ ÓRMULAS DE LA#AMETO
)./.& Co5ceito
FG9+( . ( 9(&-*( -+( (+ - (K % -*'% ,( %-(- 9-/(&'* -+% 9.'%,% ,( ('*,(,%)(,( &% +*;% D**%=
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)./.' Espcies
S<% 4 ('% ( G9+( ,- +(&(9-&'%
P*9-*( G9+( 9( /%&'( ,-;-,%( /%&'( 9( /%&'( /-,%(=
S-&,( FG9+( 9( /%&'( ,-;-,%( /%&'( ;*( /-,%(=
T-/-*( FG9+( ((-/-9 ;*( /%&'( ,-)*'(,( - (-&( 9( /%&'( /-,*'(,(=
('( FG9+( ((-/-9 ;*( /%&'( ,-)*'(,( - ;*( /%&'( /-,*'(,(= E'( G9+( ,-+(&(9-&'% . %/% (,( '-&,% /(,% ('*/(9-&'- -9 ,-%=
Obs.: A primeira ÓRMULA tambm cWamada de ÓRMULA SIMPLES. A se=25da e a terceiras4o ÓRMULAS COMPOSTAS e a H2arta de5omi5ada de ÓRMULA COMPLEA.
).0 ERROS DE ESCRITURA#(O E T1CICAS DE CORRE#(O DE ERROS
O %/-% './&*/% ,- /%-<% ,- -% ,- -/*'(<% . ,-&%9*&(,% ,- -'**/(<% ,-+(&(9-&'%= S<% %9( ,- -'**/(<%
E'%&% /%&*'- -9 --'( 9 +(&(9-&'% *&;-% -+- -*'% -%&-(9-&'- (&+(&,%?%'%'(+9-&'- % (/*(+9-&'-H
T(&-0&/*( . % +(&(9-&'% - %9%;- ( -+(*K(<% ,( /%&'( *&,-;*,(9-&'- ,-)*'(,(% /-,*'(,( ('(;. ,( '(&%*<% ,% ;(+% (( ( /%&'( (,-(,(H
C%9+-9-&'(<% . '*+*K(,% (( /%9+-9-&'( 9 +(&(9-&'% -*'% /%9 ;(+% ( 9-&%H
– R-(+;( /%&*'- &% +(&(9-&'% ,- /%-<% (&,%?- ( --- $,*% (+* -9'-9% % 9-+% *'% . -'/=>
).0.& Erro: " "(+% +(&(,% ( 9(*%CORREÇÃO +(&(9-&'% *&;-% -'%&(&,% ( ,*--&(=
).0.' Erro: " "(+% +(&(,% ( 9-&%CORREÇaO +(&(9-&'% /%9+-9-&'(=
).0.) Erro: " I&;-<% ,- /%&'(CORREÇÃO ,%* +(&(9-&'%H % 1% (( /(&/-+( % +(&(9-&'%-(,% - % 2% (( --'( % +(&(9-&'% /%-'%=
).0.+ Erro: " T%/( ,- /%&'(CORREÇÃO L(&(9-&'% ,- (/-'%=
).0.- Erro: " E% &% *'G*/%CORREÇÃO (&,% % -% . ,-/%)-'% ( '-9% (?- 9((+(;( (%*(,( (( ( -(+;(=
).0./ Erro: " O9*<% ,- L(&(9-&'%CORREÇÃO F(K- % +(&(9-&'% % 9(* *,% %;-+9-&/*%&(&,% &% *'G*/% ( ,('( -9 - % ('% %/%-=
).0.0 Erro: " D+*/*,(,- ,- +(&(9-&'%CORREÇÃO ? E'%&% ,% X+'*9% +(&(9-&'% --'(,%=
).8 ECERRAMETO DAS COTAS DE RECEITA E DESPESA
A /%&'( ,- -/-*'( - ,--( <% /%&'( '-9%*( %* <% -&/-(,( ( *9 ,- - (( %-+'(,% ,% --//*%= O +/% % -@K% ,- 9 --//*% . ,-'-9*&(,% ('(;. ,% /%&%&'% ,(/%&'( ,- -/-*'( - ,--( - -- -+'(,% +*,% . ((,% &( /%&'( ,-&%9*&(,( ,- A(<% ,%R-+'(,% ,% E-//*% ARE=
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).8.& Tra5ser5cia dos Saldos das Co5tas de Res2ltado para a Co5ta de Ap2ra34o do Res2ltadodo E<erc>cio BARE.
A /%&'( ,- -/-*'( % %-9 (+,% /-,% -<% -&/-(,( ,-)*'(&,%?- ( --/'*;(/%&'( -+% ;(+% ,% (+,% %'(&'% '%&(&,%?- % (+,% &+% $-&/-(&,%?-> ( /%&'( - /-,*'(&,%?- (/%&'( ARE=
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@&0. AFTN?ESAF?1 !!4 L(&(9-&'% G /%&'( - ;(+%-
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(= 1 ,= 4)= 2 -= 5/= 3
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+.& COCEITO
S<% '%,( ( (+'-(- %*,( -+% ('*9:&*% &( ( /%9%*<% (+*'('*;( -% (&'*'('*;(-9 ;*',- ,- ('% ('*/(,% -+( (,9*&*'(<% % ('% ;*&/+(,% ('*;*,(,- ,( -&'*,(,- %(*&,( -+'(&'- ,- ('% '%'(+9-&'- *9-;*'% % %'*'%=
+.' COCEITOS COMPLEMETARES
+.'.& Ato Admi5istrati?o
A<% ('*/(,( -+( (,9*&*'(<% - &<% %;%/( %,-&,% ;* ( %;%/( (+'-(<% (+*'('*;(-% (&'*'('*;( &% ('*9:&*% ,( -&'*,(,- %'(&'% &<% *&'--( /%&'()*+*,(,-=
E-9+% (;(+*K( 9( /%9( ATO ADMINISTRATI"O &<% (+'-( % P('*9:&*%=
+.'.' ato Admi5istrati?o
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E-9+% (( % (;(+ ,- 9( /%9( FATO ADMINISTRATI"O FATO CONTABIL ALTERA OPATRIMÔNIO=
+.) ;aria36es Patrimo5iais
C%&%9- ;*9% <% ( (+'-(- %*,( -+% ('*9:&*% ,-/%-&'- % &<% ,( (,9*&*'(<%%,-&,% -
+.).& atos Co5t7beis
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O!SER;A#(O:
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O!SER;A#(O:
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+.+ CLASSIICA#(O DOS ATOS COT%!EIS
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S<% % - &<% %;%/(9 (+'-(- &% ;(+% ,% P('*9:&*% L*,% PL % &( S*'(<% L*,(SL 9( %,-9 9%,**/( ( /%9%*!<% ,% ,-9(* -+-9-&'% ('*9%&*(* ,-'-9*&(9 9( ;(*(<%--/*/( ,% ('*9:&*% "ARIAÇAO PATRIMONIAL UALITATI"A=
+.+.' ato co5t7bil modiicati?o
S<% % - %;%/(9 (+'-(- &% ;(+% ,% P('*9:&*% L*,% PL % S*'(<% L*,( SL,-'-9*&(&,% 9( ;(*(<% (&'*'('*;( ,% ('*9:&*% "ARIAÇÃO PATRIMONIAL UANTITATI"A=
P%,- - ,*9*&'*;% (9-&'('*;%=
+.+.) ato co5t7bil misto Bo2 composto
S<% % - /%9)*&(9 ('% -9'('*;% /%9 ('% 9%,**/('*;% ,-'-9*&(&,% ;(*(<% (?+*'('*;( - (&'*'('*;( ,% ('*9:&*% % "ARIAÇÃO PATRIMONIAL MISTA=
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P%;%/(9 (9-&'% - %,- -
(= SUPER;EI\CIA ATI;A
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E R-/-)*9-&'% ,- ;(+%- %;-&*-&'- ,- 09*% +%'-*( -(&( % +-(,% ,%(<%=
)= SUPER;EIECIA PASSI;A
A9-&'% ,% (*;% ;(*(<% ('*9:&*% (*;(
E R-/%&-/*9-&'% ,- ,;*,( (&'-*%9-&'- &<% -*'(,( &% (*;% %;-&*-&'- ,-,-/*<% @,*/*(+ % ,- %'% /(% %'*'%=
+.-.&.' I5s2bsist5cia
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(= INSUBSISTdNCIA DO ATI"O ,*9*&* % ('*;% ;(*(<% ('*9%&*(+ (*;(
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)= INSUBSISTeNCIA DO PASSI"O ,*9*&* % (*;% ;(*(<% ('*9%&*(+ ('*;(=
E R-,<% &% ;(+% ,( %)*(- % 9%'*;% ,- -/*<% % )(*( ,( ,;*,( /%-?
%&,-&'-
+.-.' Eeitos 5o PatrimG5io L>H2ido
+.-.'.& S2per?e5i5cia ati?a " A9-&'( % ('*9:&*% +*,% -/-*'(=
+.-.'.' S2per?e5i5cia passi?a " D*9*&* % ('*9:&*% +*,% ,--(=
+.-.'.) I5s2bsist5cia do ati?o D*9*&* % ('*9:&*% +*,% ,--(= T(9).9 ,-&%9*&(,( ,-+&)*'0&/*( P(*;(=
+.-.'.+ I5s2bsist5cia do passi?o A9-&'( % ('*9:&*% +*,% -/-*'(= T(9).9 ,-&%9*&(,( ,-I&)*'0&/*( A'*;(=
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-.& COCEITO
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-.+.+ Despesas Dieridas
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-./.& Qasto
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-././ Perda
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O!SER;A#$ES
Despesas
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Receitas
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E/-;( ; (( ( (+'-&('*;( - /%&*,-( ;-,(,-*( - (( ( (+(
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/.& EUA#$ES !%SICAS
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/.' I;ET%RIOS
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/.) I;ET%RIO PERIÓDICO
/.).& Co5ta Mista de Mercadorias
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/.+.)./ Altera36es do ;alor das ;e5das
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/.+.)./.' Desco5tos I5co5dicio5ais sobre ;e5das
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/.+.)./.- Impostos I5cide5tes sobre ;e5das
S<% % - (,(9 %%/*%&(+*,(,- /%9 % -% ,( ;-&,( % ,% -;*% 9-9% (&,% %--/'*;% 9%&'(&'- *&'-- -- -%=
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EERC9CIO
C%9 % ,(,% ()(*% --&/( ( */( ,- /%&'%+- ,- -'%- (,%'(&,% % /*'.*% ,- (;(+*(<% FIFOPEPS (( % +(&(9-&'% -9 (K%&-'- -+% *'-9( ,- '0 /%&'( - ,-'-9*&- % L/% B'%
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/.- TRI!UTOS ICIDETES SO!RE COMPRAS E ;EDAS
N-'- *'-9 -',(-9% --/**/(9-&'- % T*)'% I&/*,-&'- %)- C%9( - "-&,(=
/.-.& Trib2tos I5cide5tes 5as Opera36es com Mercadorias
S<% % - (,(9 %%/*%&(+*,(,- /%9 -% ,- ;-&,( % ,% -;*% 9-9% (&,% %--/'*;% 9%&'(&'- *&'-- -- -%=
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(= ICMS I9%'% %)- C*/+(<% ,- M-/(,%*( - P-'(<% ,- S-;*% ,- T(&%'-I&'--'(,(+ - I&'-9&*/*(+ - ,- C%9&*/(-H
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,- I&;-'*9-&'% S%/*(+=
/.-.' Rec2pera34o de Impostos
S<% /%9-&;-*-/-;-* % I9%'% - (-( ,- (% -+% /%&'*)*&'- ,- ,*-*'%&9( *9-*( -'(( %,-9 - /%9-&(,% % ,-,K*,% ,% - '*;- ,- - (% -+% 9-9%/%&'*)*&'- &9( -'(( -*&'- % -@( (&,% (@( *&/*,0&/*( ,-- '*)'% &( (,( ,(9-/(,%*( % %,'%=Professores André e Biu
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OBS.: De acordo com o disposto no art. 226, § 2 o, do Regulamento do Imposto de Renda, aprovado peloDecreto no 3000/99, que estatui não integrarem a receita ruta das vendas os impostos não cumulativos
corados, destacadamente, do comprador ou contratante. !ste " o caso do I#I $Imposto sore #rodutosIndustriali%ados&.
OBS.: De acordo com o disposto no art. 226, § 2 o, do Regulamento do Imposto de Renda, aprovado peloDecreto no 3000/99, que estatui não integrarem a receita ruta das vendas os impostos não cumulativoscorados, destacadamente, do comprador ou contratante. !ste " o caso do I#I $Imposto sore #rodutosIndustriali%ados&.
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E-9+%
(= O IPI (% &( (**<% ,- 9('.*(?*9( -+( *&,X'*(H)= O ICMS (% &( (**<% ,- 9('.*(?*9( -+( *&,X'*(H/= O ICMS (% &( (**<% ,- 9-/(,%*( -+% /%9-/*(&'-=
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/.-.'.& Nipteses de Rec2pera34o de Impostos
Natureza do VendedorDestinação do Material
Industrial(IPI e ICMS)
Comerciante(ICMS)
Industriali%a'ão
(omerciali%a'ãoImoili%ado) !m *eral Determ. +ateriais(onsumo
(r"dito do I#I e I(+
(r"dito do I(+
(r"dito do I(+(r"dito do I(+-enum (r"dito
(r"dito do I(+
(r"dito do I(+
(r"dito do I(+(r"dito do I(+ -enum (r"dito
1.) De acordo com a ei (omplementar no 99/99, as mercadorias destinadas a consumo do estaelecimento, terãodireito ao cr"dito do I(+ a partir de 0/0/2000.
/.-.'.' Ap2ra34o do IPI o2 ICMS a RecolWer o2 a Compe5sar[Rec2perar
A% *&(+ ,- /(,( ,-/0&*% IPI % 90 ICMS ( -9-( --'( ( ((<% ,% *9%'% (-/%+- % ( -/-( &% L*;% F*/(* ,-&%9*&(,% ,- R-*'% ,- A(<% ,% IPI -% R-*'%
,- A(<% ,% ICMS=
C(% % 9%&'(&'- ,% IPI % ICMS %)- ( ;-&,( -*'(,% &( /%&'( IPI % ICMS (RECOL_ER -@( 9(*% - % 9%&'(&'- ,% IPI % ICMS %)- ( /%9( -*'(,% &( /%&'( IPI %ICMS ( RECUPERAR ( ,*--&( *&**/( SALDO ( RECOL_ER - ,-;- */( -;*,-&/*(,% &%P(*;% C*/+(&'-= P(( '(&'% % (+,% ,-;-,% ,( /%&'( ('*;( IPI % ICMS ( RECUPERAR ,-;- -'(&-*,% (( ,.)*'% ,( /%&'( (*;( - - -&/-( /%9 % +(&(9-&'% %'-*% ,% -/%+*9-&'%=
C(% % 9%&'(&'- ,% IPI % ICMS %)- ( ;-&,( -@( 9-&% - % IPI % ICMS %)- (/%9( ( ,*--&( *&**/( SALDO ( COMPENSAR NO PERODO FISCAL SEUINTE - ,-;-*/( -*'(,% &% A'*;% C*/+(&'-= A*9 . % (+,% /-,% ,( /%&'( (*;( IPI % ICMS ( RECOL_ER- ,-;- - '(&-*,% (( /.,*'% ,( /%&'( ('*;( IPI % ICMS ( RECUPERAR=
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E-9+% 1
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"(+% B'% 1##=### IPI 1#b 1#=###
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(= (% *&(+ ,% -%,% ( C*( ABC '-9 IPI - ICMS ( -/-(H)= (% *&(+ ,% -%,% ( C*( ABC '-9 IPI ( -/-( - ICMS ( -/%+-H/= (% *&(+ ,% -%,% ( C*( ABC '-9 IPI ( -/%+- - ICMS ( -/-(H,= (% *&(+ ,% -%,% ( CIA ABC &<% '-9 &-9 (+,% ( -/%+- &-9 ( -/-( '(&'% ,- IPI /%9%
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/.-.) Obser?a36es
O IPI *&/*,- %)- % ;(+% '%'(+ ,( %-(<% - /%9--&,- % -% ,% %,'% (/-/*,% ,%;(+% ,% -'- - ,( ,-9(* ,--( (/-G*( /%)(,( % ,-)*'(,( -+% /%&'*)*&'- (% /%9(,%% ,-'*&('*%= O ,-/%&'% (*&,( - *&/%&,*/*%&(* &<% %,-9 - ,-,K*,% ,% ;(+% ,( %-(<%L-* &% 7=7!88!=
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(&,% 9-/(,%*( (,**,( ,*-'(9-&'- ,% ()*/(&'- %-9 ,-'*&(,( ( /%&9%%*(9-&'- ,*'% % *9%)*+*K(<% ( (/-+( ,% IPI ,-;- - *&/+,( &( )(- ,- /+/+% ,% ICMS=
/.-.+ O2tra orma de Co5tabiliar o IPI e o ICMS 5as Compras e ;e5das BMtodo de Co5taCorre5te
U'*+*K( ( /%&'(
(= C%&'( C%-&'- ,- ICMS CC ,- ICMS - C%&'( C%-&'- ,- IPI CC ,- IPI &% +( ,(/%&'( ICMS ( R-/-( ICMS ( R-/%+- IPI ( R-/-( - IPI ( R-/%+---/'*;(9-&'-H
)= ICMS %)- C%9( - IPI %)- C%9( - ,-;-<% - -&/-(,( /%&'( ( /%&'( ,-C%9(H
/= F('(9-&'% B'% (( ,-*&( % 9%&'(&'- ,( ;-&,( -(+*K(,( (/-/*,% ,% ;(+% ,% IPI*&/*,-&'- %)- ( 9-9(H
Professores André e Biu
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"(+% B'% 2##=### IPI 1#b 2#=###T%'(+ ,( N%'( F*/(+ 22#=###
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ICMS ( R-/-( ( ICMS %)- F-'-
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2est4o 5o @/ " CO!RA#A SIMPLES DE DUPLICATAS
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2est4o 5o @8 V CAU#(O DE DUPLICATAS
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.' CRIT1RIOS DE A;ALIA#(O DO PASSI;O
.'.& E<ibilidades
A %)*(- -&/(% - */% *&/+*;- % *9%'% ,- -&,( -<% (;(+*(,% -+% ;(+%('(+*K(,% ('. ( ,('( ,% )(+(&%
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.'.- PatrimG5io L>H2ido
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1= A %)*(- -&/(% - */% /%&-/*,% % /(+/+;-* *&/+*;- *9%'% ,- -&,( (
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Professores André e Biu
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O REI DAS APOSTILAS www.oreidasapostilas.com.br (**<% ,-,K*,% ,- %;*<% (( -,( %;;-* &( -(+*K(<% ,% - ;(+% (&,% -'(-,( -'*;- /%9%;(,( /%9% -9(&-&'- - - &<% - 9%,**/(,( -9 (K<% ,%-/-)*9-&'% -9 /'% (( ( /%9(&*( ,- (- % %'( )%&**/(,(
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&@.& COCEITO
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P%;*- ---&'(9 estimati?as ,- -,( ,- ('*;% % ,- %)*(- (( /%9 '-/-*%=
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&@.' CLASSIICA#(O
A %;*- %,-9 - /+(**/(,( -9 ,%* % ( ()-
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A(-/-9 &% ('*;% ,- %9( )'('*;( -,K*&,% % ;(+% /%&')*+ ,% )-9 % ,*-*'% %) % (+ -%;**%&((9 /'% % ,--(=
&@.'.' Pro?is6es Passi?as
S<% /+(**/(,( &% (*;% -*;-+ *&,*/(&,% %)*(-=
&@.) UATO AO ASPECTO ISCAL
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S<% (-+( - ( +-*+(<% ,% I9%'% ,- R-&,( -9*'- ( ( ,-,'*)*+*,(,- (&,% ,(,-'-9*&(<% ,% +/% -(+=
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S<% (-+( - ( +-*+(<% ,% I9%'% ,- R-&,( &<% -9*'- ( ( ,-,'*)*+*,(,- (&,% ,(,-'-9*&(<% ,% +/% -(+=
&@.+ ELECO DE PRO;IS$ES
&@.+.& Pro?is6es Retiicadoras do Ati?o
(= P%;*- (( C.,*'% ,- L**,(<% D;*,%( ,-,';-+ ('. 3112!6H)= P%;*<% (( A@'- ,- B-& - D*-*'% (% "(+% ,- M-/(,% ,-,';-+ ('. 3112!5H/= P%;*<% (( P-,( P%;;-* &( A+*-&(<% ,- I&;-'*9-&'% ,-,';-+ ('. 3112!5=
&@.+.' Pro?is6es Passi?as
(= P%;*<% F.*( ,-,';-+H)= P%;*<% 13m S(+*% ,-,';-+H/= P%;*<% ('**/(<% ( E9-(,% ,-,';-+ ('. 3112!5H,= P%;*<% L*/-&( P09*% ,-,';-+ ('. 3112!5H-= P%;*<% ('**/(<% ( A,9*&*'(,%-H
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&@.- COTA!ILIA#(O
C%9% -( -(+ ( %;*- '09 /%9% ,.)*'% -+-9-&'% ,- ,--( - /%9% /%&'(('*,(/.,*'% -9 /%&'( ('*9%&*(* - /%9% ;*9% %,-9 - /%&'( -,'%( ,- ('*;% % /%&'( ,-(*;% -*;-+=Professores André e Biu
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E-9+%
D--( P%;**%&(,(( P%;*- ('*;((*;%
&@./ PRO;IS$ES ATI;AS
&@./.& Pro?is4o para Crditos de LiH2ida34o D2?idosa
&@./.&.& I5trod234o
A P%;*<% (( C.,*'% ,- L**,(<% D;*,%( % '(9).9 ,-&%9*&(,( ,- P%;*<% ((D-;-,%- D;*,%% PDD . ,- /%&'*'*<% (/+'('*;( (( -9-( - -(+*K(9 ;-&,( ( (K% -- (9-9 % */% ,- -;-&'(* -,( &% -/-)*9-&'% ,- - /.,*'% /%&'(&'- &% )(+(&% ,--&/-(9-&'% - - &<% %(9 reser?a de dom>5ioK alie5a34o id2ci7ria em =ara5tiaK o2 =ara5tiareal *%'-/( -&% % (&'*/--\=
(= R--;( ,- ,%9&*% &% /%&'('% ,- /%9( - ;-&,( (&,% % ;-&,-,% '(&-- ( %-,% )-9 9( --;(?- ( %*-,(,- ,( /%*( ('. - - -(+*K- % *9+-9-&'- ,-'-9*&(,(/%&,*<% \-(+9-&'- % ((9-&'% *&'-(+ ,( ,;*,(H
)= A+*-&(<% F*,/**( -9 ((&'*( &-G/*% @,*/% -+% (+ % ,-;-,% (,*- ( %*-,(,-,- 9 )-9 /%9 ( *&'-;-&*0&/*( *&(&/*(9-&'% ,- 9( *&'*'*<% *&(&/-*( %)*(&,%?- (,-;%+;0?+% (% *&(&/*(,% /(% %/%( (+'( % *&*/*0&/*( ,% ((9-&'% ,% ;(+% *&(&/*(,%H
/= ((&'*( R-(+
1= P-&% )-9 9G;-+ - % ,-;-,% -&'-( (% /-,% /%9% ((&'*( ,( ,;*,(H2= _*%'-/( )-9 *9G;-+ -9 %- ,% ,-;-,% ((&'*&,% ( ,;*,( (( % /-,%H3= A&'*/-- /-<% ,- 9 )-9 ,% ,-;-,% (% /-,% (( - % % (+-+ ('. -/-)-
% -&,*9-&'% (( /%)* ( ,;*,(=
&@./.&.' Perce5t2al Admitido para C7lc2lo da Pro?is4o:
P(( --*'% /%&')*+ ( PDD %,- - *&*&*'( (( --*'% '*)'*% +-*+(<% ,% I9%'% ,- R-&,( PDD (+*/(?- % -*&'- -/-&'(*
(= ( ('* ,- #1=#1=!5 ('. 3112!6 ( 9.,*( -/-&'(+ ,( -,( --'*;(9-&'- ((,( &%'0 X+'*9% --//*%=
)= % '('(9-&'% ,(,% ( -,( ( ('* ,% (&% ,- 1!!7 - -',(,% &% *'-9 6=1=5=
E-9+%
C%LCULO DA M1DIA
DataD2plicatas aReceber B`
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B`31=12 (&% 1 1#=### 1!Q2 4##31=12 (&% 2 6=### 1!Q3 25#31=12 (&% 3 4=### 1!Q4 15#T%'(* 2#=### 8##
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O REI DAS APOSTILAS www.oreidasapostilas.com.br )= P-+( )(*( ,- ''+% *&/%);-* ,(&'- % --//*% %/*(+ )-[-&'- % ''+% *&/%);-*
<% )(*(,% ,% ('*9:&*% ,( -9-( ('(;. ,% -*&'- +(&(9-&'%
D P%;*<% D-;-,%- D;*,%%C C+*-&'-D+*/('( ( R-/-)-
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1= "(+% I&*/*-&'-
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2=1 M.'%,% ,( C%9+-9-&'(<%
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2=2 M.'%,% ,( R-;-<%
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D C(*(C P%;*<% D-;-,%- D;*,%%
Professores André e Biu
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O!S.: 1= % ''+% *&/%);-* ,-;-<% - ,-)*'(,% &( /%&'( PDD ('. % +*9*'- ,- - (+,%=2= (( )(*( 9 ''+% /%9% *&/%);-+ . -/*% - - -%'-9 '%,% % -/%
&-/-*% /%)(&( ,% /.,*'% (%&'(9-&'% %'-'% - --/<%
OBS.: ;uando ouver o receimento de um t5tulo, emitido em e<erc5cios anteriores, e consideradoanteriormente como incorvel, o lan'amento ser o seguinte)
D = (ai<a( = Recupera'ão de (r"ditos ou Despesas $utras Receitas peracionais&
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&@./.&.- Tratame5to dado as Perdas 5o Recebime5to de Crditos a Partir de @&[@&[0 BLei o
+)@[/.
A -,( &% -/-)*9-&'% ,- /.,*'% ,-/%-&'- ,( ('*;*,(,- ,( -%( @,*/( %,-<% -
,-,K*,( /%9% ,--( -,( &( -*&'- *'(-
(= C.,*'% -9 ((&'*( ,- ;(+% ('. R] 5=##### % %-(<% ;-&/*,% ( 9(* ,- -*9-- *&,--&,-&'-9-&'- ,- *&*/*(,% % %/-,*9-&'% @,*/*(* (( - -/-)*9-&'%H
CONTABILIYAÇÃO
D P-,(C C+*-&'-D+*/('( ( R-/-)-
)= C.,*'% -9 ((&'*( ,- ;(+%
1= (/*9( ,- R] 5=##### ('. R] 3#=##### % %-(<% ;-&/*,% ( 9(* ,- 9 (&%*&,--&,-&'-9-&'- ,- *&*/*(,% % %/-,*9-&'% @,*/*(* (( % - -/-)*9-&'% %.99(&'*,( ( /%)(&( (,9*&*'('*;(H
2= -*% ( R] 3#=##### ;-&/*,% 9(* ,- 9 (&% ,-,- - *&*/*(,% - 9(&'*,% %%/-,*9-&'% @,*/*(* (( % - -/-)*9-&'%=
/= /.,*'% /%9 ((&'*( ;-&/*,% ( 9(* ,- ,%* (&% ,-,- - *&*/*(,% - 9(&'*,% %%/-,*9-&'% @,*/*(* (( % - -/-)*9-&'% % (-'% ,- ((&'*(H
,= /%&'( ,-;-,% ,-/+((,% (+*,% % -%( @,*/( ,-/+((,( /%&/%,('*( -+('*;(9-&'- (/-+( - -/-,- % ;(+% - -'( '-&( - /%9%9-'*,% ( ((=
Co5tabilia34o
D P-,(C R-,<% P%;*G*( ,- C.,*'%
&@.&.-.& Crditos Rec2perados
D-;- - /%&'()*+*K(,% % 9%&'(&'- ,% /.,*'% - '-&(9 *,% -/-(,% -9 (+-.%/( % ( (+- ''+%=
(= E9 -+(<% (% /.,*'% -/-(,% ,( +-'( ( ,% *'-9 (&'-*%
Co5tabilia34o
D C(*(C R-/-(<% ,- C.,*'%
)= E9 -+(<% (% /.,*'% -/-(,% ,( +-'( ) / - , ,% *'-9 (&'-*%
Co5tabilia34o:Professores André e Biu
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1= P-+% -'%&% ,( /%&'( -'**/(,%( ,% ('*;%
D R-,<% P%;*G*( ,- C.,*'%C C+*-&'-D+*/('( ( R-/-)-
2= P-+( -/-(<% ,% /.,*'%
D C(*(C R-/-(<% ,- C.,*'%
&@./.' Pro?is4o para o A2ste de !e5s ao ;alor de Mercado
S-&,% ( L-* 6=4#476 ( 9-/(,%*( - %,'% ,- /%9./*% ,( /%9(&*( )-9 /%9% (9('.*(?*9( %,'% -9 ()*/(<% - )-& -9 (+9%(*(,% (( *& ,- +-;(&'(9-&'% ,% )(+(&%('*9%&*(+ ,-;-<% - (;(+*(,% -+% /'% ,- (**<% % %,<% ,-,K*,% ,- %;*<% (((@'?+% (% ;(+% ,- 9-/(,% (&,% -'- % *&-*% (*9 /%&/+9% - ( /%&'*'*<% ,-(P%;*<% . ,- /('- %)*('G*% -(&'- ( +-*+(<% /%9-/*(+=
O ;(+% ,- 9-/(,% %,- - %)'*,% -+( (+*/(<% ,( -*&'- -(
(= P(( ( 9('.*(?*9( - 9('-*(* ,- /%&9% % ;(+% ,- 9-/(,% /%-%&,- (% /'% ,--%*<% 9-,*(&'- /%9( &% 9-/(,% %&-/-,%H
)= P(( ( 9-/(,%*( - %,'% % ;(+% ,- 9-/(,% /%-%&,- (% -% +*,% ,--(+*K(<% 9-,*(&'- ;-&,( ,-,K*,% % *9%'% ( ,--( &-/-*( (( ( ;-&,( - (9(-9 ,- +/%=
Co5stit2i34o da Pro?is4o
D D--( /%9 P%;*-C P%;*<% (( (@'- ,- B-& (% "(+% ,- M-/(,%
P(( ('% -(,%- %/%*,% ('. 3112!5 ( --*,( ,--( -( /%&*,-(,( ,-,';-+ ((*& ,- ((<% ,( )(- ,- /+/+% ,% I9%'% ,- -&,( L/% R-(+ ,-,- - ( -%( @,*/(/%9%;(- % ;(+% ,- 9-/(,% ,% )-& %;**%&(,%=
Re?ers4o da Pro?is4o
D P%;*<% (( A@'- ,- B-& (% "(+% ,- M-/(,% ACC R-;-<% ,- P%;*- O'( R-/-*'( O-(/*%&(*
E-9+%
EstoH2e em )&V&'V' ;alores ̀P-% ,- C'%? P-% ,- M-/(,%
!5#=### E'%- F*&(+ ,% (&% 2!##=###
Professores André e Biu
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OBS.: . -o alan'o levantado em 3/2/96, a pessoa 4ur5dica poder optar pela constitui'ão da #DD, ou pelos
crit"rios de perdas e<aminados no item acima citado>2. ? artir do anocalendrio de 99@ a essoa ur5dica não oder o tar ela constitui ão da #DD.
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Co5tabilia34o:
D D--( /%9 P%;*<%C P%;*<% (( A@'- ,- E'%- 5#=###
R---&'(<% &% B(+(&% -9 31 ,- ,-K-9)% ,% (&% 2
Ati?o Circ2la5teE'%- ,- M-/(,%*( !5#=### E'%- I&*/*(+ ,- 1!Q3? P%;*<% (( A@'- ,- E'%- 5#=###
!##=###
R-;-<% ,( P%;*<% &% -%,% -*&'-
D P%;*<% (( A@'- ,- E'%-C R-;-<% ,- P%;*-\ 5#=###
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O REI DAS APOSTILAS www.oreidasapostilas.com.br &'.&.+ Capital Social
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&'.'.' Reser?a de %=io 5a Emiss4o de A36es:Professores André e Biu
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O REI DAS APOSTILAS www.oreidasapostilas.com.br
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E-9+%
T'+% (+*-&(,% % 55#"(+% N%9*&(+ ,% T'+% 5##P09*% &( E9*<% 5#
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S<% % *&/-&'*;% &<% *&/+,% &( );-&- (( *&;-'*9-&'% '(* /%9% % -+('*;% (%&,% -'%*(* ,- ,--&;%+;*9-&'% FINOR FINAN - FUNRES - /%-%&,-9 -,<% ,% ;(+%,-;*,% /%9% *9%'% ,- -&,( -+( -%( @,*/( (( ( (+*/(<% &-- &,%=
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OBS.: ? Reserva de (orre'ão +onetria do (apital somente poder ser utili%ada para aumentar o valor docapital social.
OBS.: ? Reserva de (orre'ão +onetria do (apital somente poder ser utili%ada para aumentar o valor docapital social.
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O REI DAS APOSTILAS www.oreidasapostilas.com.br &'.+ RESER;AS DE LUCROS
S<% ( /%&'( /%&'*',( -+( (%*(<% ,- +/% ,( /%9(&*(= R---&'(9 $+/%--;(,%>= S<% +/% /%&'()*+9-&'- -(+*K(,% - (*&,( &<% %(9 ,*'*),% (% G/*% %(/*%&*'(=
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&'.+.&.' Reser?as Estat2t7riasProfessores André e Biu
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1= D- /%&'*'*<% (/+'('*;(H2= F*&(+*,(,- )(- ,- /+/+% ;(+% - +*9*'- ? ,- (/%,% /%9 % -'(''%H3= T*% ,- R--;( E'(''*( -;*'( &% E'(''%
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1= D- /%&'*'*<% (/+'('*;(H2= F*&(+*,(,- /%9-&( -@K% '% /@% ;(+% %( - -'*9(,%H3= "(+% ,- (/%,% /%9 ( (-9)+.*( - ,-;- *&,*/( ( /(( ,( -,( -;*'( - @'**/(
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O REI DAS APOSTILAS www.oreidasapostilas.com.br &'.+.&.- Reser?a de L2cros a Realiar
S*&**/(,% ,- L/% ( R-(+*K( '-&,% -9 ;*'( - ( /%&'()*+*,(,- (,%'( % -*9- ,-/%9-'0&/*( (( -*'( ( %-(- %,- %/%- - ( -9-( ;-&( ( (( 9 +/% +*,%-9 % /%-%&,-&'- (/./*9% -9 ,*%&*)*+*,(,-= T(* +/% (-( ,- -/%&:9*/( - /%&'()*+9-&'--(+*K(,% -'<% *&(&/-*(9-&'- % -(+*K( L/% ( R-(+*K(=
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O REI DAS APOSTILAS www.oreidasapostilas.com.br &'.- ATUALIA#(O MOET%RIA DE DI;IDEDOS
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Professores André e Biu
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Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
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Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
Eleme5tos `C(*'(+ S%/*(+ 2#=#####R--;( L-(+ 5=#####R--;( ,- C(*'(+• C%-<% M%&-'*( ,% C(*'(+ 1#=#####
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Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
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&).' DEPRECIA#(O
R---&'( ( ,*9*&*<% ,% ;(+% ,% )-& /%G-% - *&'-(9 % ('*;% -9(&-&'- -9,-/%0&/*( ,- ,-('- % -,( ,- '*+*,(,- -+% % (<% ,( &('-K( % %)%+-/0&/*( '-/&%+G*/(=
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&).'.' Ati?os de at2rea Perma5e5te 54o S2eitos Deprecia34o
N<% . (,9*'*,% % -*'% ,- %'( ,- ,--/*(<% -9 -+(<% (% -*&'- )-&
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Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
134
O!S.:
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2= O *9G;-* (+(,% /+(**/(,% &% ('*;% -9(&-&'- /%9% *&;-'*9-&'% %,-9 -,--/*(,% &%9(+9-&'-H
3= A ,--( ,- ,--/*(<% ,% )-& /-,*,% -9 /%9%,('% ,-,- - ( /-<% -@(&-/-*( ('*;*,(,- ,( -9-( /-,-&'- - ,-,';-+ &( ((<% ,% L/% R-(+H
4= A ,--/*(<% %,- - /%&'()*+*K(,( ( ('* ,% 90 -9 - % )-9 %* *&'(+(,% /%+%/(,%%'% -9 &/*%&(9-&'% % -9 /%&,*- ,- %,K*H
5= C(% ( -9-( (,%'- '(( *&-*%- -9*'*,( % ;(+% &<% /%&'()*+*K(,% -9 9 -%,%&<% %,- - -/-(,% %'-*%9-&'- ('(;. ,( '*+*K(<% ,- '(( -*%- 9*9( (&(+9-&'- -9*'*,( (( /(,( -%,%= N-- /(% (;- 9( ,*+('(<% &%(K% ,(&'- % (+ - %,-*( ,--/*( % --/'*;% )-9H
6= O ;(+% '%'(+ ,( D--/*(<% &%9(+ % (/-+-(,( &<% %,- (( % ;(+% ,% )-9/%* *,% 9%&-'(*(9-&'-=
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&).'.) C7lc2lo da Deprecia34o
(= D--/*(<% A&(+ T(( A&(+ "(+% ,% )-9 &% )(+(&% (&'-*% % &% *&/*% ,% -%,%)= D--/*(<% ,% A/./*9% T(( A@'(,( "(+% ,% (/./*9% (**-
T(( A@'(,( T(( A&(+ N9-% ,- 9-- ,- % ,% )-9 &% -%,% 12
/= D--/*(<% M-&(+ D--/*(<% ,% -%,% (&(+ % (/./*9%NX9-% ,- 9-- ,% -%,%
E-9+% C(+/+- ( ,--/*(<% ( - -*'(,( &( /%&'( ;-/+% -9 31 ,- ,-K-9)% ,% (&% 1- '*&( (+,% &% )(+(&% ,- 3112Q# &% ;(+% ,- R] 24=#####=
C+/+%
D--/*(<% A&(+ 2#b 24=##### 4=8####
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D--( ,- D--/*(<%( D--/*(<% A/9+(,( 4=8####
&).'.+ Deprecia34o Acelerada em Ra4o dos T2r5os de Opera34o
A ,--/*(<% (/-+-(,( /%&*'- -9 ('*)* /%-*/*-&'- 9+'*+*/(,%- -9 &<% ,% &X9-% ,-%( ,**( ,- %-(<% ,% )-9 @-*'% (% ,-('- -+% %= P%,- - (,%'(,( %9-&'- &% /(% ,-be5s m?eis=
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O REI DAS APOSTILAS www.oreidasapostilas.com.br 25 (&%
E<emplo ):
R-(( % /+/+% ,% --9+% 1 /%&*,-(&,% - % )-9 '-&( *,% (,**,% -9 #1#1Q7 %-@( (&,% % )-9 @ %* 1##b ,--/*(,%=
(= M-'(,- ,% (K% ,- ;*,( X'*+ 25 (&%
)= R-'(&'- ,% (K% ,- ;*,( X'*+ ;*,( X'*+ -'*9(,( ,% )-9 @ -%'(,(\
T(( 1##b 4#b (=(25 (&%
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C%&*,-(?- /'% % ;(+% /%&')*+ ,% )-9 - ;(+% /%**,% 9%&-'(*(9-&'- ,*9*&,% ,(,--/*(<% (/9+(,( /%-%&,-&'-=
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R---&'( %'(&'% % (+,% ,( /%&'( (G % (K% '%'(+ ,- ,--/*(<% % -@( ,( ;*,( X'*+-'*9(,( ,% )-9=
E-9+%
(= D(,%
C'% ,% B-& "-/+% R] 1#=#####"(+% R-*,(+ R] 2=#####"*,( X'*+ (( *& ,- ,--/*(<% 5 (&%
)= P-,-?- /+/+% ,( ,--/*(<% (&(+ /%9 - -9 ;(+% -*,(+=
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Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
137
OBS.:
1= D- (/%,% /%9 % R-+(9-&'% ,% I9%'% ,- R-&,( % )-9 (,**,% (,% ,-;- -,--/*(,% /%&*,-(&,% % 9(*% ,% -*&'- (K%
(= 9-'(,- ,( ;*,( X'*+ (,9*;-+ (( % )-9 (,**,% &%;%H)= -'(&'- ,( ;*,( X'*+ /%&*,-(,( -'( -9 -+(<% *9-*( *&'(+(<% (( '*+*K(<%
,% )-9=
2= O )-9 (,**,% (,% mesmo H2e 7 te5Wa sido &@@ depreciado % -@( com s2a?ida ^til estimada es=otada ,- (/%,% /%9 ( L-*+(<% F*/(+ ,-;- - ,--/*(,%-+% (,*-&'- '%9(&,% /%9% )(- ( -( ,-*&*,( &% R-+(9-&'% ,% I9%'% ,-R-&,( (/*9( ,-/*'(= I'% &/*%&( /%9% 9 -/%&-/*9-&'% ,% F*/% ,( &-/-*,(,- ,%(,*-&'- ,- )-& (,% '(9).9 %/-,- ( -/-(<% -/%&:9*/( ,% /(*'(+ (+*/(,%&-- )-&=
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/= C+/+% -9 ;(+% -*,(+2#b 1#=##### R] 2=##### (&%
,= C+/+% /%9 ;(+% -*,(+2#b 8=##### R] 1=6#### (&%
-= AG % 5%
(&% R---&'(<%
&).) AMORTIA#(O
R---&'( ( ,*9*&*<% ,% ;(+% ,- )-& *&'(&;-* % -9 %'( (+(;( ( -/-(<%-/%&:9*/( ,% /(*'(+ (+*/(,% &-- )-&=
&).).& !e5s I5ta5=>?eis S2eitos Amortia34o
S<% )-& /+(**/(,% &% A'*;% P-9(&-&'- &% )?% I9%)*+*K(,% % D*-*,% '(* /%9%
M(/( - P('-&'-H FG9+( % %/-% ,- ()*/(<% ,*-*'% ('%(* ('%*K(- % /%&/--H P%&'% C%9-/*(+ F&,% ,- C%9./*%H
B-&-*'%*( -9 .,*% ,- '-/-*%H P-*( - ,--&;%+;*9-&'% ,- %,'%H C'% ,- %@-'% './&*/%H D--( P.?%-(/*%&(* .?*&,'*(* ,- %(&*K(<% -%(&*K(<% --''(<% %
-9%,-+(<% ,- -9-(=
O!S.: O 9%&'(&'- (/9+(,% ,( (9%'*K(<% &<% %,- +'((( % /'% ,- (**<% ,%)-9 % ,*-*'% /%**,% 9%&-'(*(9-&'-=
&).).' Praos de Amortia34o
1= D- (/%,% /%9 ( L-* &% 6=4#476 ? (K% 9*9% ,- ,-K (&%H
2= D- (/%,% /%9 % R-+(9-&'% ,% I9%'% ,- R-&,( ( '(( (&(+ ,- (9%'*K(<% - *(,('-&,% -9 ;*'(
(= % &X9-% ,- (&% -'(&'- ,- -*'0&/*( ,% ,*-*'%H
)= % &X9-% ,- -%,%?)(- -9 - ,-;-<% - ,% % )-&-/*% ,-/%-&'- ,(,--( -*'(,( &% A'*;% D*-*,%H
/= % (K% ,- (9%'*K(<% &<% %,- - *&-*% ( 5 (&%=
Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
!ala53o Patrimo5ial A'*;% P-9(&-&'- I9%)*+*K(,% -9 ;(+% -*,(+ /%9 ;(+% -*,(+ "-/+% 1#=### 1#=###? D--/*(<% A/9+(,( 1#=### 8=### C'% C%&')*+ % "(+% R-*,(+ # 2=###
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E-9+%
B-9 M(/( - P('-&'- R] 2=###=#####P(K% ,- '*+*K(<% 1# (&%
T(( A&(+ 1##b 1#b (=(1# (&%
A9%'*K(<% A&(+ 1#b 2=###=##### 2##=#####
C%&'()*+*K(<%
D--( ,- A9%'*K(<%( A9%'*K(<% A/9+(,( 1##=#####
&).).) E<a2st4o
C%-%&,- -,( ,- ;(+% ,-/%-&'- ,( -+%(<% ,- -/% 9*&-(* % +%-'(* % ,-)-& (+*/(,% &-( -+%(<%=
O!S= % -*(9-&'% ,- -'(<% 9*&-(+ % +%-'(+ %,-9 %/*%&(+9-&'- - ,--/*(,%'*+*K(&,%?- (( '(+ % /*'.*% - '(( ,- ,--/*(<% ;*'% (&'-*%9-&'-=
&).).).& Ta<as A52ais
S-<% ,-'-9*&(,( -9 &<% ,%
(= "%+9- ,- %,<% &% -%,% - ( -+(<% /%9 ( %(&( --;( %'-&/*(+ ,--+%(<% /%&-/*,(H
)= (K% ,- /%&/-<% ,(,% -+( ('%*,(,- %;-&(9-&'(+=
E-9+%
1= D(,%
(= "(+% ,( C%&'( C'% ,- O)'-&<% ,% D*-*'% ,- L(;( R] 15#=#####)= R--;( P%'-&/*(+ ,- E+%(<% %(&( /%&-/*,( 2#=###=### '/= M*&.*% -'(,% &% 1% (&% 2=4##=### '
2= C+/+% ,( %'( A&(+ ,- E('<%
T(( 2=4##=### 1## 12b 2#=###=###
12b 15#=##### R] 18=#####
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@@-. A C*(= N-;**+ (+% '--&% - &-+- -(+*K% )-&-*'%*( (( % -9 - &-G/*% %/*(* &% ;(+%,- ] 14=4####= A %-(<% %* -(+*K(,( &% 90 ,- %')% ,- 1!Q# - % /%&'('% ,- +%/(<% -'-;*'% (( 3 '0 (&%= O ;(+% ,( (9%'*K(<% ( - +(&(,( -9 /(,( -%,%?)(- (&(+ (('* ,- 1!Q# . ,- --/'*;(9-&'- -9 ]
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@@/. A C%9(&*( P"SN --'% ('% /%9 /%&-;(<% - -(% -9 )-& ,% ('*;% *9%)*+*K(,%9*&( - (9-&'((9 ( ( ;*,( X'*+ -9 '0 (&% &% ;(+% ,- ] 4##=#####= O ;(+% ,(9*&( (&'- ,( -%9( -( ,- ] 2=###=##### - @ -'(;( ,--/*(,% -9 7#b=O ;(+%- - %,-<% - -*'(,% -9 /%&'( ,- -+'(,% ,% -%,% - &( /%&'( ,- 9*&(<% --/'*;(9-&'- -9 ]
(= 12#=##### - 28#=#####)= 35#=##### - 5#=#####/= 2##=##### - 2##=#####,= 28#=##### - 12#=#####-= 4##=##### - 4##=#####
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(= 45=##### ,= 2#=#####)= 3#=##### -= 25=#####/= 15=#####
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@@. O -&:9-&% ,( -,( ,- ;(+% ,- 9 )-9 /%G-% -9 &<% ,% ,-('- */% -+% % (<%,% '-9% % %)%+-/0&/*( . ,-&%9*&(,%
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@&@. M(- ( (+'-&('*;( - --&/( ( +(/&( /%-'(9-&'-
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@&&. N( (/-<% '-/&%+G*/( ( (+(;( $D--/*(<%> . (+*/(,( &% -&'*,% ,-
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@&-. S- % ;(+% ,( ,--/*(<% ,- $MG;-* - U'-&+*%> ,% --//*% %/*(+ - - -&/-( . ] 5# %+(&(9-&'% .
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)= MG;-* - U'-&+*% ,= D--/*(- A/9+(,(( D--( ,- D--/*(- ] 5# ( MG;-* - U'-&+*% ] 5#
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@&/. O +(&(9-&'% /%-'% ,( -'<% (&'-*% -*'( 9( ;(*(<%
(= ('*9%&*(+ (+*'('*;()= ('*9%&*(+ (&'*'('*;(/= ('*9%&*(+ 9*'(
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(= ] 8! /= ] 6#)= ] 11 ,= ] 11#
@&8. O +(&(9-&'% - -*'( % ('% (/*9( .
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)= C(*(( D--/*(- A/9+(,( ] 11#
/= D--/*(-( D--/*(- A/9+(,( M j U ] 1#( D--/*(<% A/9+(,( "-/+% ] 1## ] 11#
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@&. O +(&(9-&'% /%-'% -'<% (&'-*% -*'(
(= 9( ;(*(<% ('*9%&*(+ 9*'()= 9( ;(*(<% ('*9%&*(+ -9'('*;(/= 9( ;(*(<% ('*9%&*(+ 9%,**/('*;(,= 9 ('% (,9*&*'('*;%
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(= ] 15#)= ] 14#/= ] 7##,= ] 28#
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Professores André e Biu
Sê Tu, ó Deus, a nossa fortaleza!
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