EXERCICIO I DE CONTABILIDADE ALUNOS:____________________________________e____________________________________ 1) Comente sobre Patrimnio Lquido______________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ ____________________________________________________________________________ 2) Comente sobre as principais caractersticas (forma jurdica) que diferencia as empresas limitadas (Ltda.) e sociedades annimas-S/A.________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ ____________________________________________________________________________ 3) Cite cinco usurios da Contabilidade(1,0).____________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ 4.) Descreva a diferena entre bens Tangveis e Intangveis para a contabilidade e d exemplos______ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ _____________________________________________________________________________ 5) Explique porque bens adquiridos atravs do Leasing Financeiro entram no Ativo_______________ ____________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ ____________________________________________________________________________ 6) Qual a finalidade de apresentar balanos patrimoniais com duas colunas de valores (exerccio atual e anterior?____ _______________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ __________________________________________________________________________________ ____________________________________________________________________________
7) Com as contas a seguir, estruture o Balano Patrimonial da Cia. Simtrica em 31-12-11
(com grupos e subgrupos): Caixa: 1.800; Fornecedores: 4.000; Capital Social: 10.000; Mquinas: 3.000; Estoques: 5.500; Marcas e Patentes: 1.000; Financiamentos a Pagar (Longo Prazo): 7.320; Veculos: 200; Lucros Acumulados: 3.400; Duplicatas a Receber: 3.400; Salrios a Pagar: 6.500; Participaes em Outras Empresas: 7.320; Contas a Pagar: 200; Prdios: 4.000; Impostos a Pagar no Curto Prazo: 1.800; Ttulos a Pagar no Longo Prazo: 3.000; Ttulos a Receber no Longo Prazo: 10.000. ATIVO
TOTAL...........................................
PASSIVO
TOTAL..........................................
8) Com os dados da Cia. Simtrica, responda (1,0):
a) Total das Origens: ________________________ b) Total de Aplicaes:_______________________ c) Total de Capitais de Terceiros:_______________ d) Total do Patrimnio Lquido:________________ e) Total do Capital Prprio:____________________ f) Total de Direitos: _________________________ g) Total de Disponibilidades:__________________ h) Total de bens: ___________________________