D

Caixa

Banco

C
1
4
6

D
400,000.00
320,000.00
40,000.00
70,000.00

C
118,500.00 2
50,000.00 5
48,000.00 7

613,500.00
Investimento

D
80,000.00
50,000.00

Caminhes

D
170,000.00

130,000.00

D
2

12,008.00

12,008.00

C
17,000.00

17,000.00

6,320.00

6,320.00

D
160,000.00
137,065.00

C
100,000.00 1

197,065.00

Depreciao Acumulada

ICMS a recuperar

Estoques

380,000.00

170,000.00

COFINS a recuperar

Clientes CP

D
300,000.00
80,000.00

Emprestimo Coligada
D
150,000.00

110,000.00

C
40,000.00 4

PIS a recuperar

D
2,607.00

C
2,607.00 3

Fornecedores

C
260,000.00
39,500.00 2

ICMS a Pagar

D
6,320.00

299,500.00
Dividendos a pagar
D

C
63,520.80

C
24,000.00
15,124.00

39,124.00

PIS a Pagar

D
2,607.00

9,680.00
Reserva de Lucros
D

63,520.80
Reserva Estatutria

C
16,000.00 1

C
190,000.00
65,033.20

IR 15% a Pagar

C
29,850.00

29,850.00

COFINS a Pagar

D
12,008.00

3,993.00
D

255,033.20
D

C
6,600.00 1

Capital Social

C
727,000.00
70,000.00 6

797,000.00
D

CS 9% a Pagar

C
17,910.00

17,910.00

Reserva Legal

COFINS a Pagar

C
30,400.00 1

18,392.00
Reserva Legal

C
42,000.00
7,562.00

49,562.00

D
6,600.00

PIS

COFINS

D
30,400.00

ARE

D
6,600.00
100,000.00
16,000.00
30,400.00
48,000.00
29,850.00
17,910.00
63,520.80
7,562.00
15,124.00
65,033.20

Receita

C
6,600.00

C
30,400.00

C
400,000.00

D
400,000.00

C
400,000.00 1

Material de Escritrio
7

48,000.00

48,000.00

CMV

D
100,000.00

IR 15%

D
29,850.00

C
100,000.00

C
29,850.00

ICMS

D
16,000.00

CS 9%

D
17,910.00

ICMS

CS 9%

C
16,000.00

C
17,910.00

FACISABH- Faculdade de Cincias Aplicadas de Belo Horizonte

Cincias Conbtbeis - CCN3A
BALANO PATRIMONIAL DA EMPRESA CCN2A
ATI V O

PAS S I V O
01.01.2012

31.12.2011

ATIVO CIRCULANTE

01.01.2012
PASSIVO CIRCULANTE

Banco

613,500.00

400,000.00

Fornecedores

Clientes

380,000.00

300,000.00

PIS a pagar

Estoque

197,065.00

160,000.00

COFINS a pagar

299,500.00
3,993.00
18,392.00

PIS a recuperar

ICMS a pagar

COFINS a recuperar

Dividendos a pagar

63,520.80

ICMS a recuperar

IR

29,850.00

CS

49,562.00

ATIVO NO CIRCULANTE

9,680.00

PATRIMNIO LQUIDO

Emprstimo Coligadas

110,000.00

150,000.00

Capital Social

797,000.00

Investimentos

130,000.00

80,000.00

Reserva Legal

49,562.00

Caminhes

170,000.00

170,000.00

Reserva Estatutria

39,124.00

17,000.00

Reserva de Lucros

255,033.20

( - ) Depreciao Acumulada de Vec.

TOTAL DO ATIVO

17,000.00 -

1,583,565.00

1,243,000.00 TOTAL DO PASSIVO

1,615,217.00

31.12.2011

260,000.00

727,000.00
42,000.00
24,000.00
190,000.00

1,243,000.00

31,652.00

DRE

01.01.2012
400,000.00

RECEITA BRUTA DE VENDAS

( - ) DEDUES DE VENDAS
IMPOSTOS SOBRE VENDAS
ICMS

16,000.00

PIS

6,600.00

COFINS

30,400.00

IR

29,850.00

CS

RECEITA LQUIDA DE VENDAS

( - ) CUSTO DAS MERC VENDIDAS

RESULTADO LQUIDO

100,000.00
199,240.00

RESULTADO BRUTO
Despesas com material de escritrio

17,910.00
299,240.00

48,000.00
151,240.00

Destinao do Resultado
Dividendos (42%)

Reserva Legal (5%)

7,562.00

Reserva Estatutria (10%)

15,124.00

Reserva de Lucros (43%)

65,033.20

RESULTADO DO EXERCCIO

151,240.00

63,520.80