CASO 4

31/12/T12

CASO 4
31/12/T12
Receita Operacional Bruta
Receita de Vendas
(-) Dedues
Despesa com ICMS
(=) Receita Op. Lquida
(-) CMV
(=) Lucro Bruto
(-) Despesas Operacionais:
Despesa com FGTS
Despesa com Depreciao
Despesa com Salrios
Despesa com INSS
Despesa com Multas
Despesa com Mat. Exp
Despesa com Aluguel
Despesa com 3s
(+/-) Resultado Financeiro
(+) Receitas Financeiras
Descontos Obtidos
Juros Ativos
(-) Despesas Financeiras
Descontos Concedidos
Juros Passivos
(=) Lucro antes do IR/CSLL
(-) IR
(-) CSLL
(=) Lucro do Exerccio

Ativo
375,060

Passivo + PL

Circulante

Circulante
Obrigaes

Disponvel
(71,261)

Bancos
303,799

(96,977)

Crdito
Duplicatas a Receber

206,821

Estoque
Mercadorias

(1,400)
(14,916)
(22,000)
(4,300)
(6,000)
(2,500)
(14,000)
(19,000)

Impostos a Recuperar
ICMS a Recuperar

No Circulante
Investimento

122,705
4,059
8,131

Participao Societria
Participao Cia RJ
Participao Cia Alagoas

32,000
50,000

Outros Investimentos
Terrenos

70,000

Imobilizado
Caminho
(-) Deprec. Ac. Caminho

Mquinas
(2,759)
(2,543)

(-) Deprec. Ac. Mquinas

Veculo
129,594

(19,701)
(11,821)

(-) Deprec. Ac. Veculo

Mveis e Utensilios
(-) Deprec. Ac. Mv. e Ut.

98,071

781,354 Fornecedor
IR a Recolher
390,615 CSLL a Recolher
FGTS a Recolher
29,158 INSS a Recolher
Aluguel a Pagar
2,668 Despesas a Pagar
ICMS a Recolher
Dividendos a Distribuir

Total:

45,030
19,701
11,821
1,400
4,300
2,000
7,000
6,555
55,901

Patrimnio Lquido
100,000 Capital
(6,250) Reserva de Lucro
60,000 Reserva Legal
(2,000)
70,000

1,400,000
37,267
4,904

(1,666)

30,000
(10,000)

1,595,879 Total:

1,595,879

DATA

Saldo
01/T12
15/T12
17/T12
25/T12
33/T12
34/T12
Total

Saldo
01/T12
15/T12
17/T12
25/T12
33/T12
34/T12
Total

Saldo
01/T12
15/T12
17/T12
25/T12

Q.
900
300
480
-

900
300
480
-

900
300
-

Entrada
P.U.
V.T.
30.00
42.12
71.28
-

30.00
42.12
71.28
-

30.00
42.12
-

27,000
12,636
34,214
-

Cadeiras Popular
Sada
Q.
P.U.
V.T.
MEDIO
500
30.00
15,000
480
35.19
16,891
200
35.20
7,040
300
69.84
20,952
59,883

Saldo
Q.
900
400
700
220
20
500
200
-

27,000
12,636
34,214
-

PEPS
500
30.00
400
30.00
80
42.12
480
200
42.12
20
42.12
280
71.28
300
-

15,000
12,000
3,370
15,370
8,424
842
19,958
20,801
59,595

900
400
300
220
20
480
200
-

27,000
12,636
-

UEPS
500
30.00
300
42.12
180
30.00
480
200
30.00

15,000
12,636
5,400
18,036
6,000

900
400
300
220
20

33/T12
34/T12
Total

DATA

480
-

Q.

71.28
-

Entrada
P.U.

34,214
-

V.T.

Saldo
08/T12
09/T12
21/T12
22/T12
28/T12
29/T12
36/T12
Total

100
100
50
80
30
-

130.00
145.80
146
153.90
170.10
-

13,000
14,580
7,290
12,312
5,103
-

Saldo
08/T12
09/T12
21/T12
22/T12
28/T12
29/T12
36/T12
Total

100
100
50
80
30
-

130.00
145.80
146.00
153.90
170.10
-

13,000
14,580
7,290
12,312
5,103
-

Saldo
08/T12
09/T12
21/T12

100
100
50

130.00
145.80
146.00

13,000
14,580
7,290

300
-

71.28
-

Cadeiras Luxo
Sada
Q.
P.U.
MEDIO
120
137.90
70
140.94
72
148.34
PEPS
100
130.00
20
145.80
120
70
145.80
10
145.80
50
146.00
12
153.90
72
UEPS
100
145.80
20
130.00
120
-

21,384
60,420

480
20
180
-

Saldo
V.T.

Q.

16,548
9,866
10,680
37,094

100
200
80
130
60
140
68
98
-

13,000
2,916
15,916
10,206
1,458
7,300
1,847
10,605
36,727

100
100
80
50
10
50
80
68
30
-

14,580
2,600
17,180
-

100
100
80
50

22/T12
28/T12
29/T12
36/T12
Total

80
30
-

153.90
170.10
-

12,312
5,103
-

Mtodo
PEPS
MDIO
UEPS

50
20
70
72
-

146.00
130.00
153.90
-

Tabela Comparativa
Vendas
Custo
375,060 (96,322)
375,060 (96,977)
375,060 (98,581)

7,300
2,600
9,900
11,081
38,161

Lucro
278,738
278,083
276,479

60
80
60
8
30
-

DMPL

Saldo
P.U.

Capital

V.T.

30.00
30.00
35.19
35.20
35.24
69.84
69.83
-

27,000
12,000
24,636
7,745
705
34,919
13,967
-

30.00
30.00
42.12
42.12
42.12
71.28
71.28
-

27,000
12,000
12,636
9,266
842
34,214
14,256
-

30.00
30.00
42.12
30.00
30.00

27,000
12,000
12,636
6,600
600

Lucro Ac. Res. Lucro

Saldo In.

450,000

95,000

Aum. Cap.

950,000

(95,000)

Resultado Ex.

98,071

Reserva Legal

(4,904)

Distr. Luc

(55,901)

Res. do Lucro

(37,267)

37,267

Saldo At.

1,400,000

37,267

71.28
42.12
71.28
-

34,214
842
12,830
-

Saldo
P.U.

V.T.

130.00
137.90
137.90
140.94
140.94
148.34
148.35
155.01
-

13,000
27,580
11,032
18,322
8,456
20,768
10,088
15,191
-

130.00
145.80
145.80
146.00
145.80
146.00
153.90
153.90
170.10
-

13,000
14,580
11,664
7,290
14,580
7,290
12,312
10,465
5,103
-

130.00
145.80
130.00
146.00

13,000
14,580
10,400
7,290

130.00
153.90
130.00
153.90
170.10
-

7,800
12,312
7,800
1,231
5,103
-

DMPL
Res. Capital

Res. Legal

Total

74,000

28,400

450,000

(74,000)

(28,400)

752,600

98,071

4,904

4,904

1,442,172

(55,901)

SD
1
10
12
15
18
19

SD

Bancos
323,000
5,600
28,000
50,760
72,000
12,000
8,640
10,300
652,600
2,500
128,755
14,400
52,422
50,000
41,580
3,000
70,000
4,493
17,328
60,000
34,000
20,440
16,541
50,000
3,000
6,300
11,821
1,265,417
781,354

4
5
6
8
9
11
16
17
21
25
26
28
33
38
45
47
48
53
54
57

SD
1
12
SD
SD
22
30
35
42
50
SD
SD

SD
16
SD
15

375,060

638,420

247,805

10
18
19

70,000
43,200
81,600
31,500
38,000
41,760
69,000
375,060

1
12
22
30
35
42
50
SD

2
13
23
31
36
43
51
SD

SD
11
20
29
41
49
54
SD
SD

390,615

Terrenos
20,000
50,000
70,000

33

Caminho

3
14
24
32
37
44
52
SD

100,000

CMV
15,000
16,548
16,891
9,866
7,040
10,680
20,952
96,977
96,977

19
63

Mercadorias
40,000
15,000
14,580
16,548
12,636
16,891
7,290
9,866
12,312
7,040
34,214
10,680
5,103
20,952
126,135
96,977
29,158
Despesas a Pagar
7,000

SD

484,063

Receita de Vendas

62

Duplicatas a Receber
300,000
42,000
70,000
34,560
306,560 122,624
183,936
55,181
81,600
31,500
38,000
41,760
69,000

2
13
23
31
36
43
51
SD

45
57

Fornecedor
54,000
90,000
39,600
3,600
4,680
15,600
9,000
15,200
21,072
35,120
42,240
11,258
56,288
45,030

Participao CIA RJ
SD
11
20
29
41
SD
49
SD
SD

34

Mquinas
60,000

Despesa com ICMS

13,300
8,208
15,504
5,985
7,220
7,934
13,110
71,261
71,261

5
17
26

SD

Particip. Cia Alagoas

48
50,000

SD

Mveis e UT
30,000

25

Veculo
70,000

ICMS a Recuperar
SD
11
20
29
41
49
54
SD

3,000
3,420
2,964
1,710
2,888
8,026
1,197
2,668

3,000

6,384

27

4,598

46

6,555

55

62

Juros Ativos
2,000
6,131
8,131
8,131

10
18
SD

17
57
SD

Juros Passivos
1,980
563
2,543
2,543

63

Descontos Concedidos
2,759
2,759 63

7
8
27
28

46
47
55

62
63

32,000

ICMS a Recolher
3,000
13,300
10,300
10,300
6,384
8,208
17,328
15,504
5,985
7,220
4,598
7,934
16,541
16,541
6,555
13,110
6,555

Descontos Obtidos
3,240
187
632
4,059
4,059

21
53
SD

61

Salrios a Pagar
3,000
3,000

SD

Despesa com Multas

3,000
3,000
6,000
6,000

63

CSLL a Recolher
11,821

61

Despesa com CSLL

11,821
11,821

63

6
34
SD

60

INSS a Recolher
1,800
1,800
4,300

SD
40

Despesa com 3s
12,000
7,000
19,000
19,000

63

IR a Recolher
19,701

60

Despesa com IR
19,701
19,701

63

FGTS a Recolher
800
800
1,400

SD
39

Depre. Ac. Mov.

5,000
5,000
10,000

59

Depr. Ac. Caminho

6,250

SD
67

15

Capital
450,000
950,000
1,400,000

SD
15
SD

15

39

Despesa com FGTS

1,400
1,400

63

40

38
58
SD

Despesa com Aluguel

12,000
2,000
14,000
14,000

Despesa com Mat. Exp.

9

38

2,500

2,500

63

Despesa com Salrios

22,000
22,000 63

Depr. Ac. Mq.

2,000

59

Despesa com Deprec.

59
14,916
14,916 63
Depr. Ac. Veiculo
1,666

Reserva de lucro
95,000
95,000
37,267

15

SD
59
SD

Calculo IR
Des
236,741
Rec
387,251
luc. Real.
131,343

ca
ve

Depre IR
10,000
3,000 mo
4,667
1,500 ma
total depr. 19,167

Reserva legal
28,400
28,400
4,904
4,904

Despesa com INSS

4,300
4,300

Aluguel a Pagar
2,000
63

59

Dividendo a Distribuir
55,901

Reserva de Capital
74,000
74,000

62
64

ARE
289,179 387,251
98,071
98,071

65
66
67

Lucros Acumulados
4,904
98,071
55,901
93,168
37,267
37,267

66

3
SD
14
24
32
37
44
SD
52
SD

5
26
45
SD

SD
65
SD

63

58

63
SD

64
SD
SD

D
D
C
D
C
D
C
D
D
D
C
D
C
C
D
C
D
C
D
C
D
C

01/T12*1
Banco
Duplicatas a Receber
Receita de vendas
01/T12*2
CMV
Mercadorias
01/T12*3
Despesa com ICMS
ICMS a Recolher
02/T12*4
Salrios a Pagar
INSS a Recolher
FGTS a Recolher
Bancos
03/T12*5
Fornecedor
Descontos Obtidos
Bancos
04/T12*6
Despesa com Servios 3s
Bancos
05/T12*7
ICMS a Recolher
ICMS a Recuperar
05/T12*8
ICMS a Recuperar
Bancos
06/T12*9
Despesa com Material Exp.
Bancos

28,000
42,000

3,000
1,800
800

D
C
70,000 C
D
15,000 D
C
C
13,300
D
D
C
5,600 D
C

3,240
50,760

D
54,000 C
D
12,000 D
D
D
3,000 D
C
10,300 D
C
2,500 D
D
C

07/T12*10
Bancos
Duplicatas a Receber
Juros Ativos
08/T12*11
Mercadorias
ICMS a Recuperar
Bancos
Fornecedor
09/T12*12
Bancos
Duplicatas a Receber
Receita de Vendas
09/T12*13
CMV
Mercadorias
09/T12*14
Despesa com ICMS
ICMS a Recolher
10/T12*15
Reserva de Lucro
Reserva de Capital
Reserva Legal
Caminho
Bancos
Capital
11/T12*16
Terrenos
Bancos
12/T12*17
Fornecedor
Juros Passivos
Bancos

70,000
2,000

72,000

14,400
3,600

18,000

14,580
3,420

8,640
34,560
43,200

16,548

8,208
95,000
74,000
28,400
100,000
652,600
950,000

50,000
39,600
1,980
41,580

D
C
C
D
D
C
D
D
C
D
C
D
C
D
C
D
C
D
C
D
C
C

13/T12*18
Bancos
Duplicatas a Receber
Juros Ativos
14/T12*19
Bancos
Descontos Concedidos
Duplicatas a Receber
15/T12*20
Mercadorias
ICMS a Recuperar
Fornecedor
16/T12*21
Despesa com Multas
Bancos
17/T12*22
Duplicatas a Receber
Receita de Vendas
17/T12*23
CMV
Mercadorias
17/T12*24
Despesa com ICMS
ICMS a Recolher
18/T12*25
Veculo
Bancos
19/T12*26
Fornecedor
Descontos Obtidos
Bancos

122,624
6,131
52,422
2,759

12,636
2,964

D
C
128,755
D
C
55,181 D
D
C
15,600 D
C
3,000 D
C
81,600 D
C
16,891 D
C
15,504 D
C
70,000 D
C

187
4,493

D
4,680 C

20/T12*27
ICMS a Recuperar
ICMS a Recolher
20/T12*28
ICMS a Recolher
Bancos
21/T12*29
Mercadorias
ICMS a Recuperar
Fornecedor
22/T12*30
Duplicatas a Receber
Receita de Vendas
22/T12*31
CMV
Mercadorias
22/T12*32
Despesa com ICMS
ICMS a Recolher
23/T12*33
Mquinas
Bancos
24/T12*34
Despesa com 3s
Despesas a pagar
25/T12*35
Duplicatas a Receber
Receita de Vendas
25/T12*36
CMV
Mercadorias

6,384

17,328
7,290
1,710
9,000

31,500

9,866

5,985

60,000

7,000

38,000

7,040

D
C
D
D
C
D
C
D
C
D
D
C
D
C
D
C
D
C
D
C
C

25/T12*37
Despesa com ICMS
ICMS a Recolher
26/T12*38
Despesa com Salrios
Despesa com Aluguel
Bancos
27/T12*39
Despesa com FGTS
FGTS a Recolher
27/T12*40
Despesa com INSS
INSS a Recolher
28/T12*41
Mercadorias
ICMS a Recuperar
Fornecedor
29/T12*42
Duplicatas a Receber
Receita de Vendas
29/T12*43
CMV
Mercadorias
29/T12*44
Despesa com ICMS
ICMS a Recolher
30/T12*45
Fornecedor
Descontos Obtidos
Bancos

D
7,220 C
22,000
12,000

D
C
34,000
D
C
1,400
D
D
4,300 C

12,312
2,888

D
C
15,200
D
C
41,760
D
C
10,680
D
C
7,934

632
20,440

D
D
C
21,072
D
C

31/T12*46
ICMS a Recolher
ICMS a Recuperar
31/T12*47
ICMS a Recolher
Bancos
32/T12*48
Participao Cia Alagoas
Bancos
33/T12*49
Mercadorias
ICMS a Recuperar
Fornecedor
34/T12*50
Duplicatas a Receber
Receita de Vendas
34/T12*51
CMV
Mercadorias
34/T12*52
Despesa com ICMS
ICMS a Recolher
35/T12*53
Despesa com Multas
Bancos
36/T12*54
Mercadorias
ICMS a Recuperar
Bancos
37/T12*55
ICMS a Recolher
ICMS a Recuperar

4,598

16,541

50,000
34,214
8,026
42,240

69,000

20,952

13,110

3,000
5,103
1,197
6,300

6,555

D
D
C
D
C
D
C
C
C
C
D
C
D
C
D
D
D
C

38/T12*57
Fornecedor
Juros Passivos
Bancos
39/T12*58
Despesas com Aluguel
Aluguel a Pagar
40/T12*59
Despesa com Depreciao
Deprec. Ac. Mv. e Ut.
Deprec. Ac. Mquinas
Deprec. Ac. Veculo
Deprec. Ac. Caminho
41/T12*60
Despesa com IR
IR a Recolher
41/T12*61
Despesa com CSLL
CSLL a Recolher
42/T12*62
Receita de Vendas
Juros Ativos
Descontos Obtidos
ARE

11,258
563
11,821

2,000

5,000
2,000
1,666
6,250

14,916

19,701

D
C
C
C
C
C
C
C
C
C
C
C
C
C
C

D
11,821 C
375,060
8,131
4,059

D
C
387,251 D
C
D
C

42/T12*63
Are
CMV
Despesa com IR
Despesa com CSLL
Despesa com FGTS
Despesa com Depreciao
Despesa com Salrios
Despesa com INSS
Despesa com Multas
Despesa com Mat. Exp
Despesa com 3s
Juros Passivos
Descontos Concedidos
Despesa com ICMS
Despesa com Aluguel
42/T12*64
ARE
Lucros Acumulados
43/T12*65
Lucros Acumulados
Reserva Legal
44/T12*66
Lucros Acumulados
Dividendos a Distribuir
45/T12*67
Lucros Acumulados
Reserva de Lucro

96,977
19,701
11,821
1,400
14,916
22,000
4,300
6,000
2,500
19,000
2,543
2,759
71,261
14,000

289,179

98,071

4,904

55,901

37,267