&RQWDELOLGDGH,QWHUPHGLiULD

Autoria: Carmen Martns Rgis| 4o semestre

Tema 06
Balancete de Verificao

7HPD
Balancete de Verificao
Autoria: Lindolfo Anderson Martelli
Como citar esse documento:
RGIS, Carmem Martns. Contabilidade Intermediria%DODQFHWHGH9HULFDomR&DGHUQRGH$WLYLGDGHV$QKDQJXHUD3XEOLFDo}HV9DOLQKRV

ndice

CONVITELEITURA PORDENTRODOTEMA
Pg. 3 Pg. 4

ACOMPANHENAWEB
Pg. 12 Pg. 14

Pg. 20 Pg. 20

Pg. 21 Pg. 21

 $QKDQJXHUD (GXFDFLRQDO 3URLELGD D UHSURGXomR QDO RX SDUFLDO SRU TXDOTXHU PHLR GH LPSUHVVmR HP IRUPD LGrQWLFD UHVXPLGD RX PRGLFDGD HP OtQJXD
SRUWXJXHVDRXTXDOTXHURXWURLGLRPD
 CONVITELEITURA
Contedo
C

Nesta aula, voc estudar:

6REUHR%DODQFHWHGH9HULFDomRHVXDVIXQFLRQDOLGDGHVGHQWURGDVHPSUHVDV

4XHR%DODQFHWHREMHWLYDYHULFDUVHRWRWDOGHVDOGRVGHYHGRUHVpLJXDODRWRWDOGHVDOGRVFUHGRUHV

&RPRXWLOL]DUREDODQFHWHGH9HULFDomRSDUDFRQIHUrQFLDVGRVVDOGRVFRQWiEHLV

&RQKHFHUDHVWUXWXUDGR%DODQFHWHGH9HULFDomR

Habilidades

$RQDOYRFrGHYHUiVHUFDSD]GHUHVSRQGHUDVVHJXLQWHVTXHVW}HV

2TXHpR%DODQFHWHGH9HULFDomR"

4XDLVRVUHTXLVLWRVPtQLPRVSDUDDSUHVHQWDomRGHXPEDODQFHWH"

3RUTXHR%DODQFHWHGHYHUiVHUFRQVHQWkQHRFRPVXDQDOLGDGH"

PORDENTRODOTEMA
%DODQFHWHGH9HULFDomR

2TXHHQWHQGHPRVSRU%DODQFHWH"2EDODQFHWHGHYHULFDomRpDUHODomRGHFRQWDVFRPVHXVUHVSHFWLYRVVDOGRV
H[WUDtGDGRVUHJLVWURVFRQWiEHLVHPGHWHUPLQDGDGDWD

4XDODGLIHUHQoDHQWUH%DODQFHWHH%DODQoR"

$GLIHUHQoDSULPRUGLDOHQWUHRVEDODQFHWHVGHYHULFDomRHREDODQoRFRQVLVWHQDHYLGHQFLDomRSRUHVVH~OWLPRGD
VLWXDomRHFRQ{PLFRQDQFHLUDGHXPDHQWLGDGHUHODWLYDDGHWHUPLQDGRSHUtRGR

2EDODQFHWHGHYHULFDomRDRFRQWUiULRQmRREMHWLYDDHYLGHQFLDomRGDVLWXDomRDQWHULRUPHQWHLOXVWUDGDUHVWULQJLQGR
VHDSHQDVjDSUHVHQWDomRGRVDOGRGDVFRQWDVGR/LYUR5D]mR

2EDODQFHWHGHYHULFDomRpXPGHPRQVWUDWLYRDX[LOLDUGHFDUiWHUQmRREULJDWyULRTXHUHODFLRQDRVVDOGRVGDVFRQWDV
UHPDQHVFHQWHVQRGLiULR,PSUHVFLQGtYHOSDUDYHULFDUVHRPpWRGRGHSDUWLGDVGREUDGDVHVWiVHQGRREVHUYDGRSHOD
HVFULWXUDomRGDHPSUHVD

3RUHVWHPpWRGRFDGDGpELWRGHYHUiFRUUHVSRQGHUDXPFUpGLWRGHPHVPRYDORUFDEHQGRDREDODQFHWHYHULFDUVHD
VRPDGRVVDOGRVGHYHGRUHVpLJXDODVRPDGRVVDOGRVFUHGRUHV

Mtodo das Partidas Dobradas

(VWHPpWRGRIRLGHVHQYROYLGRSHOR)UHL/XFD3DFLROLQD,WiOLDVpFXOR;92PpWRGRFRQVLVWHQRIDWRGHTXHSDUD
TXDOTXHURSHUDomRKiXPGpELWRHXPFUpGLWRGHLJXDOYDORURXXPGpELWRRXPDLVGpELWRVGHYDORULGrQWLFRDXPFUpGLWR
RXPDLVFUpGLWRV3RUWDQWRQmRKiGpELWRVVHPFUpGLWRVFRUUHVSRQGHQWHV

$GLIHUHQoDIXQGDPHQWDOHQWUHR%DODQFHWHHR%DODQoRpTXHQR%DODQFHWHFRQVWDPDVFRQWDVGH5HVXOWDGRGHVSHVDVH
UHFHLWDVTXHFRPS}HPRUHODWyULRGD'HPRQVWUDomRGH5HVXOWDGRVHQTXDQWRQR%DODQoRWDLVYDORUHVHVWmRVLQWHWL]DGRV
QDFRQWD/XFURV$FXPXODGRVGRJUXSR3DWULP{QLR/tTXLGR

(VVHGHPRQVWUDWLYRGHYHVHUOHYDQWDGRPHQVDOPHQWHVHJXQGRD1%&7XQLFDPHQWHSDUDQVRSHUDFLRQDLVQmR
WHQGRREULJDWRULHGDGHVFDOFRPVXDVLQIRUPDo}HVH[WUDtGDVGRVUHJLVWURVFRQWiEHLVPDLVDWXDOL]DGRV


 PORDENTRODOTEMA
2JUDXGHGHWDOKDPHQWRGREDODQFHWHGHYHULFDomRGHYHUiHVWDUDGHTXDGRDQDOLGDGHGRPHVPR&DVRRGHPRQVWUDWLYR
VHMDGHVWLQDGRDXVXiULRVH[WHUQRVRGRFXPHQWRGHYHUiVHUDVVLQDGRSRUFRQWDGRUKDELOLWDGRSHOR&RQVHOKR5HJLRQDO
GH&RQWDELOLGDGH&5&

*HUDOPHQWHREDODQFHWHpOHYDQWDGRDQWHVGRLQtFLRGHXPQRYRH[HUFtFLRVHUYLQGRWDPEpPFRPRVXSRUWHDRVJHVWRUHV
SDUDYLVXDOL]DUDVLWXDomRGDHPSUHVDGLDQWHGRVVDOGRVPHQVXUDGRVVHQGRXPGHPRQVWUDWLYRGHIiFLOHQWHQGLPHQWR
HGHJUDQGHUHOHYkQFLD

AC = Ativo Circulante

$1& $WLYRQmR&LUFXODQWH

PC = Passivo Circulante

PL = Patrimnio Lquido

6HJXQGR)DKO 0DULRQS

2%DODQFHWHGH9HULFDomRWHPFRPREDVHRmtodo das partidas dobradasHWHPFRPRQDOLGDGHDYHULJXDU

VHRVVDOGRVGDVFRQWDVFRQWiEHLVHVWmRHPHTXLOtEULRRXVHMDVHRVODQoDPHQWRVFRQWiEHLVIRUDPHIHWXDGRV
FRUUHWDPHQWH

Objetivo

7HVWDUVHRPpWRGRGDVSDUWLGDVGREUDGDVIRLUHVSHLWDGRHYLGHQFLDQGRDVFRQWDVGHDFRUGRFRPVHXVUHVSHFWLYRV
VDOGRVHYHULFDQGRDLJXDOGDGHHQWUHDVRPDGRVVDOGRVGHYHGRUHVHFUHGRUHVEHPFRPRHQFRQWUDUSRVVtYHLVIDOKDV
QDLQWHUSUHWDomRGRVIDWRVDQWHVGHH[HFXWDURHQFHUUDPHQWRGDVFRQWDVGHUHVXOWDGR

2%DODQFHWHGH9HULFDomRpWUDWDGRQD1%&7FRQIRUPHVHJXH

 2 EDODQFHWH GH YHULFDomR GR UD]mR p D UHODomR GH FRQWDV FRP VHXV UHVSHFWLYRV VDOGRV H[WUDtGD GRV UHJLVWURV
FRQWiEHLVHPGHWHUPLQDGDGDWD

2JUDXGHGHWDOKDPHQWRGREDODQFHWHGHYHUiVHUDSURSULDGRFRPVXDQDOLGDGH

2VHOHPHQWRVPtQLPRVTXHGHYHPFRQVWDUGREDODQFHWHVmR

PORDENTRODOTEMA
D,GHQWLFDomRGD(QWLGDGH

E'DWDDTXHVHUHIHUH

F$EUDQJrQFLD

G,GHQWLFDomRGDVFRQWDVHUHVSHFWLYRVJUXSRV

H6DOGRVGDVFRQWDVLQGLFDQGRVHGHYHGRUHVRXFUHGRUHV

I 6RPDGRVVDOGRVGHYHGRUHVHFUHGRUHV

2EDODQFHWHTXHVHGHVWLQDUDQVH[WHUQRVj(QWLGDGHGHYHUiFRQWHUQRPHHDVVLQDWXUDGRFRQWDGRU

2EDODQFHWHGHYHVHUOHYDQWDGRQRPtQLPRPHQVDOPHQWH

'HSRLVGHHIHWXDGRVRVODQoDPHQWRVQR/LYUR'LiULRHQR/LYUR5D]mRRFRQWDELOLVWDGHYHUiDSXUDURVVDOGRVGHWRGDVDV
FRQWDV&RQIRUPHMiPHQFLRQDGRREWpPVHRVDOGRGHXPDGHWHUPLQDGDFRQWDSHODGLIHUHQoDHQWUHRWRWDOGRVGpELWRV
HRWRWDOGRVFUpGLWRV

2PpWRGRGDVSDUWLGDVGREUDGDVDSUHVHQWDRFRQFHLWRTXHSDUDWRGRGpELWRH[LVWHXPFUpGLWRGHLJXDOYDORUDVVLPRV
VDOGRVGHWRGDVDVFRQWDVGHYHGRUDVVHUmRLJXDLVDRVVDOGRVGHWRGDVDVFRQWDVFUHGRUDV

2UHODWyULRGHQRPLQDGR%DODQFHWHGH9HULFDomRGR/LYUR5D]mRDSUHVHQWDDUHODomRGHFDGDVDOGRGDVFRQWDVHQYROYLGDV
HPGHWHUPLQDGRH[HUFtFLR3DUDWDQWREDVWDDSXUDURVVDOGRVGDVFRQWDVQR/LYUR5D]mRHWUDQVIHULORVSDUDR%DODQFHWH
GHYHULFDomR

Finalidade

&RQIHULUHPGHWHUPLQDGRSHUtRGRDVWUDQVDo}HVUHJLVWUDGDVQDFRQWDELOLGDGHGDHQWLGDGHSHORPpWRGRGDVSDUWLGDV
GREUDGDV

9LDELOL]DUDHQWLGDGHDQDOLVDUSHULRGLFDPHQWHWRGDVDVFRQWDVXWLOL]DGDVSDUDUHJLVWUDUDVWUDQVDo}HVHRVVHXV
UHVSHFWLYRVVDOGRVHPXPDGHWHUPLQDGDGDWD

3URFHGHUjFRQVWUXomRGDVGHPRQVWUDo}HVFRQWiEHLV


 PORDENTRODOTEMA
Vamos praticar!

&RPDVLQIRUPDo}HVGRVODQoDPHQWRVFRQWiEHLVDVHJXLUYRFrYDLYHULFDUDH[DWLGmRGRVPHVPRVSRUPHLRGR%DODQFHWH
GH9HULFDomR

$HPSUHVD6XFHVVR/WGDIRLIRUPDGDHP-DQHLURGHHIRUDPYHULFDGDVDVVHJXLQWHVRSHUDo}HV

)RUPDomRGRFDSLWDODSOLFDGRQRFDL[D5

&RPSUDGHHVWRTXHVjYLVWD5

&RPSUDGHPyYHLVHXWHQVtOLRVjYLVWD5

Dados da empresa Sucesso Ltda.

PORDENTRODOTEMA
%DODQFHWHGH9HULFDomR

2PRGHORGHEDODQFHWHGHYHULFDomRDFLPDFRQWpPRPRYLPHQWRDGpELWRHDFUpGLWRGHFDGDFRQWDHRVHXUHVSHFWLYR
VDOGR2XSRGHFRQWHUDSHQDVRVVDOGRVFRPRRPRGHORDVHJXLU


 PORDENTRODOTEMA
%DODQFHWHGH9HULFDomR

$PEDVDVIRUPDVHVWmRFRUUHWDVpH[LJLGRTXHREDODQFHWHGHYHULFDomRFRQWHQKDQRPtQLPRRVVDOGRVGDVFRQWDV
RXVHMDRPRYLPHQWRDGpELWRHDFUpGLWRQmRpH[LJLGR

,GHQWLFDomRGR(UUR

6HDVRPDGRVGpELWRVQmRpLJXDOjVRPDGRVFUpGLWRVRVUHJLVWURVFRQWiEHLVHVWmRLQFRUUHWRV2FRQWDGRUSRU
VXDYH]GHYHUiDYHULJXDURQGHHVWiRHUURRTXHQHPVHPSUHpXPDWDUHIDIiFLOSRLVpXPWUDEDOKRGHSHVTXLVDMXQWR
DRVODQoDPHQWRVFRQWiEHLVUHDOL]DGRV

+DYHQGRGLIHUHQoDVQREDODQFHWHQmRVHGHYHSURVVHJXLURWUDEDOKRDWpVROXFLRQDURSUREOHPD3RGHVHGHSUHHQGHU
WDPEpPTXHTXDQWRPHQRUIRURSHUtRGRGHDEUDQJrQFLDGREDODQFHWHPDLVHFLHQWHVHUiDFRQWDELOLGDGH

PORDENTRODOTEMA
'LIHUHQoDVHQWUHVDOGRVGHYHGRUHVHFUHGRUHV

3DUDSURFXUDUHYHQWXDLVGLIHUHQoDVHQWUHVDOGRVGHYHGRUHVHFUHGRUHVSRGHPVHDQDOLVDUDVVHJXLQWHVSLVWDV

D9HULFDUDFRUUHWDLQFOXVmRGDVFRQWDVVHJXQGRDQDWXUH]DGRVDOGR.

E9HULFDUDVVRPDVHIHWXDGDV

F9HULFDUDLQFOXVmRGRVODQoDPHQWRVTXHPRYLPHQWDPJUDQGHQ~PHURGHFRQWDVSRUH[HPSORRVODQoDPHQWRVGD
IROKDGHSDJDPHQWR

G9HULFDUQRVODQoDPHQWRVVHDVRPDGRVYDORUHVGHELWDGRVFRUUHVSRQGHjVRPDGRVYDORUHVFUHGLWDGRV

(UURVQmRGHWHFWDGRV

6HQRH[HPSORDQWHULRUDFRQWDGH0yYHLVH8WHQVtOLRVFRUUHVSRQGHUDFRPSUDGH0iTXLQDVGH(TXLSDPHQWRVKi
XPODQoDPHQWRHIHWXDGRHPFRQWDLQGHYLGDVHQGRTXHHVWHWLSRGHHUURQmRpLGHQWLFDGRSRLVRVWRWDLVGREDODQFHWH
VmRLGrQWLFRV

2XWUR WLSR GH HUUR QmR HYLGHQFLDGR p D LQYHUVmR QXP ODQoDPHQWR GH GpELWR SRU FUpGLWR H GH FUpGLWR SRU GpELWR
VLPXOWDQHDPHQWH

&RPRH[HPSORQXPDRSHUDomRHPTXHGHYHULDVHUGHELWDGDDFRQWD(VWRTXHVHFUHGLWDGDjFRQWD%DQFRVRFRQWDGRU
invertesse:

''pELWR%DQFR

&&UpGLWR(VWRTXH

1HVVHH[HPSORRVWRWDLVGREDODQFHWHVHULDPRVPHVPRVPDVRVODQoDPHQWRVQDVFRQWDVFRQWiEHLVHVWDULDPLQFRUUHWRV

(UURVGHHVFULWXUDomR

3RGHPVHUOLVWDGRVFRPRRVHUURVPDLVFRPXQVQDHVFULWXUDomRFRQWiELORVLWHQVDVHJXL

/DQoDPHQWRDPDLRUGRYDORUFRUUHWR

/DQoDPHQWRDPHQRUGRYDORUFRUUHWR


 PORDENTRODOTEMA
,QYHUVmRGHFRQWDVWURFDGHFRQWDV

'XSORODQoDPHQWR

(VTXHFLPHQWRRXRPLVVmRGHODQoDPHQWR

+LVWyULFRHUUDGRRXLQFRPSOHWR

$QRUPDWpFQLFD1%&7HPLWLGDSHOR&)&HPMXQKRGHGHWHUPLQDTXHRVHUURVVHMDPFRUULJLGRVGHDFRUGRFRP

1%&7'D(VFULWXUDomR&RQWiELO

1%&7'D5HWLFDomRGH/DQoDPHQWRV

5HWLFDomRGHODQoDPHQWRpRSURFHVVRWpFQLFRGHFRUUHomRGHXPUHJLVWURUHDOL]DGRFRPHUURQDHVFULWXUDomRFRQWiELO
GDVHQWLGDGHV

$VIRUPDVSDUDUHWLFDomRVXJHULGDVSHODV1RUPDV%UDVLOHLUDVGH&RQWDELOLGDGHVmR

(VWRUQR

7UDQVIHUrQFLD

&RPSOHPHQWDomR

(PTXDOTXHUGDVPRGDOLGDGHVPHQFLRQDGDVRKLVWyULFRGRODQoDPHQWRGHYHUiSUHFLVDURPRWLYRGDUHWLFDomRDGDWD
HDORFDOL]DomRGRODQoDPHQWRGHRULJHP

2HVWRUQRFRQVLVWHHPXPODQoDPHQWRLQYHUVRjTXHOHTXHIRLUHDOL]DGRDQWHULRUPHQWHHUUDGRDQXODQGRRWRWDOPHQWH

2ODQoDPHQWRGHWUDQVIHUrQFLDpDTXHOHTXHSURPRYHDUHJXODUL]DomRGDFRQWDLQGHYLGDPHQWHGHELWDGDRXFUHGLWDGD
SRUPHLRGDWUDQVSRVLomRGRYDORUSDUDDFRQWDDGHTXDGD

2ODQoDPHQWRGHFRPSOHPHQWDomRpDTXHOHTXHYHPSRVWHULRUPHQWHFRPSOHPHQWDUDXPHQWDQGRRXUHGX]LQGRRYDORU
DQWHULRUPHQWHUHJLVWUDGR



PORDENTRODOTEMA
%DODQFHWHFRPRLQVWUXPHQWRGHGHFLVmR

4XDQGRDHPSUHVDQmROHYDQWDREDODQoRHPSHUtRGRVPDLVFXUWRVREDODQFHWHWHPVHWRUQDGRSRGHURVRLQVWUXPHQWR
GHEDVHSDUDGHFLV}HV

$VVLPSRUPHLRGHEDODQFHWHVPHQVDLVDDGPLQLVWUDomRGDHPSUHVDWHUiHPPmRVXPUHVXPRGHWRGDVDVRSHUDo}HV
EHPFRPRGHWRGRVRVVDOGRVH[LVWHQWHVQRQDOGHFDGDSHUtRGR

'HVVDIRUPDRSRGHUGHFLVyULRFRQKHFHUiRUHVXOWDGRQDQFHLURHHFRQ{PLFRGDHPSUHVDQRQDOGHGHWHUPLQDGR
SHUtRGRVHPDQHFHVVLGDGHGHHVWUXWXUDUXPEDODQoR

(VVHVGDGRVVmRIXQGDPHQWDLVSDUDDWRPDGDGHGHFLVmR)LFDHYLGHQWHTXHTXDQWRPDLRURJUDXGHGHWDOKDPHQWRGR
ED D FHWH D V VXEV G RV D H i SD D D WR DGD GH GHF VmR
EDODQFHWHPDLVVXEVtGLRVKDYHUiSDUDDWRPDGDGHGHFLVmR

ACOMPANHENAWEB
1RVVLWHVLQGLFDGRVDVHJXLUFRQVWDPLQIRUPDo}HVHPUHODomRDRVWHPDVDERUGDGRVDVVLP
FRPR D HVWUXWXUD DQiOLVH H GHVHQYROYLPHQWR GR EDODQFHWH GH YHULFDomR HIHWXDGR SHODV
HPSUHVDVHPFRQIRUPLGDGHFRPDVOHJLVODo}HVSHUWLQHQWHV

Conhecendo Contabilidade.
/LQNKWWSZZZMXOLREDWWLVWLFRPEUWXWRULDLVURGULJRVIUHLWDVFRQKHFHQGRFRQWDELOLGDGHDVS!$FHVVRHPPDL

Livros, Registros e Demonstrativos Contbeis.

/LQNKWWSZZZFRVLIFRPEUPRVWUDDVS"DUTXLYR FRQWDELOYHULILFD!$FHVVRHPPDL


 ACOMPANHENAWEB
(ODERUDomRGH%DODQoRVH%DODQFHWHV
/LQNKWWSZZZFRVLIFRPEUPRVWUDDVS"DUTXLYR FXUVRFEDODQFR!$FHVVRHPPDL

Objetivo do Balancete.
/LQNKWWSSWVFULEGFRPGRF(2%-(7,92'2%$/$1&(7(!$FHVVRHPPDL

Portal de Contabilidade.
/LQNKWWSZZZSRUWDOGHFRQWDELOLGDGHFRPEUQEFWKWP!$FHVVRHPPDL

%DODQFHWHGH9HULFDomR
/LQNKWWSZZZSRUWDOGHFRQWDELOLGDGHFRPEUWHPDWLFDVEDODQFHWHGHYHULILFDFDRKWP!$FHVVRHPPDL

&217$%,/,'$'(%DODQFHWHGH9HULFDomR

2 YtGHR GHPRQVWUD TXH R %DODQFHWH GH 9HULFDomR p XPD WpFQLFD EDVWDQWH XWLOL]DGD SHORV
UHVSRQViYHLVSHODFRQWDELOLGDGHSDUDYHULFDUVHRVODQoDPHQWRVFRQWiEHLVUHDOL]DGRVQRSHUtRGR
HVWmRFRUUHWRV(VVHLQVWUXPHQWRHPERUDGHPXLWDXWLOLGDGHQmRGHWHFWDUiWRGDDPSOLWXGHGH
HUURVTXHSRVVDPH[LVWLUQRVODQoDPHQWRVFRQWiEHLV
/LQNKWWSZZZ\RXWXEHFRPZDWFK"Y HZD2L]34!$FHVVRHPPDL

7HPSR



ACOMPANHENAWEB
&217$%,/,'$'(0pWRGRVGH(VFULWXUDomR

2YtGHRFRPHQWDRVGRLVPpWRGRVGHHVFULWXUDomRR0pWRGRGDV3DUWLGDV6LPSOHVHR0pWRGR
GDV3DUWLGDV'REUDGDV
/LQNKWWSZZZ\RXWXEHFRPZDWFK"Y ]93ZF:[N!$FHVVRHPPDL

7HPSR

AGORAASUAVEZ
,QVWUXo}HV
$JRUDFKHJRXDVXDYH]GHH[HUFLWDUVHXDSUHQGL]DGR$VHJXLUYRFrHQFRQWUDUiDOJXPDVTXHVW}HVGHP~OWLSOD
HVFROKDHGLVVHUWDWLYDV/HLDFXLGDGRVDPHQWHRVHQXQFLDGRVHDWHQWHVHSDUDRTXHHVWiVHQGRSHGLGR
4XHVWmR

$HPSUHVD6XFHVVR/WGDDSUHVHQWDRVVHJXLQWHVUD]RQHWHVHPGH]HPEURGH


 AGORAASUAVEZ

&RPEDVHQRVGDGRVDSUHVHQWDGRVHODERUHR%DODQFHWHGH9HULFDomRFRPDSHQDVGXDVFROXQDVVDOGR

%DODQFHWHGH9HULFDomR

(PSUHVD6XFHVVR/WGDHP



AGORAASUAVEZ
4XHVWmR
$QRUPDWpFQLFD1%&71%&75HWLFDomRGH/DQoDPHQWRVHPLWLGDSHOR&)&5HVROXomR&RQVHOKR)HGHUDOGH&RQWD
ELOLGDGH&)&GHWUD]5HWLFDomRGHODQoDPHQWRpRSURFHVVRWpFQLFRGHFRUUHomRGHXPUHJLVWURUHDOL]DGRFRPHUUR
QDHVFULWXUDomRFRQWiELOGDV(QWLGDGHVHGHWHUPLQDTXHRVHUURVVHMDPFRUULJLGRVGHDFRUGRFRP

, 2HVWRUQR
,, $H[FOXVmR
,,,$DOWHUDomR
,9$WUDQVIHUrQFLD
9 $FRPSOHPHQWDomR
(VWmRGHDFRUGRDVDOWHUQDWLYDV
a) ,,,
b) ,,,,H9
c) ,,9H9
d) ,,,,,H,9

e) ,,,,,,,9H9

4XHVWmR
&RQVLGHUDQGRDVWpFQLFDVFRQWiEHLVMiHVWXGDGDVpFRUUHWRDUPDUTXHD(VFULWXUDomR&RQWiELOHVWiUHODFLRQDGD

a) $RSURFHVVRGHHVFULWXUDomRFRQWiELOGLJLWDOHVFDOH[FOXVLYDPHQWHSDUDRXVRGRVJHVWRUHVS~EOLFRV

b) $RSURFHVVRGHSUHVWDomRGHLQIRUPDo}HV~WHLVRSRUWXQDVHDGHTXDGDVFRQIRUPHDQHFHVVLGDGHGRXVXiULR

c) $LQVSHomRTXHVHUHDOL]DVREUHDHVFULWXUDomRFRQWiELOFRPDQDOLGDGHGHYHULFDUDH[DWLGmRGRVDWRVDGPLQLVWUDWLYRV

d) $RSURFHVVRGHWUDQVIRUPDomRGRVGDGRVHPLQIRUPDo}HV~WHLVDRVGLYHUVRVXVXiULRVGDLQIRUPDomRFRQWiELO

e) $RUHJLVWURGRVIDWRVSDWULPRQLDLVGHIRUPDFRQWtQXDWHQGRFRPRDSRLRDGRFXPHQWDomRUHODWLYDDHVWHVIDWRV


 AGORAASUAVEZ
4XHVWmR

2%DODQFHWHGHYHULFDomRGRUD]mRWHPFRPRSULQFLSDOQDOLGDGH

a) 5HODFLRQDUDVFRQWDVFRPVHXVUHVSHFWLYRVVDOGRVYHULFDQGRDVVLPDLJXDOGDGHHQWUHRVWRWDLVGHGpELWRVHFUpGLWRV

b) 5HODFLRQDUDSHQDVDVFRQWDVGR3DVVLYRTXHFRQVWDPVDOGRVHPGHWHUPLQDGRSHUtRGR

c) 5HODFLRQDUDSHQDVDVFRQWDVTXHDSUHVHQWDPVDOGRVSRVLWLYRV

d) 5HODFLRQDUDVFRQWDVTXHDSUHVHQWDPVDOGRVQHJDWLYRV

e) 5HODFLRQDUDSHQDVDVFRQWDVGHFRPPRYLPHQWDo}HVDGpELWR

4XHVWmR
2%DODQFHWHGH9HULFDomRGD(PSUHVD6XFHVVR/WGDHPDSUHVHQWDYDRVVDOGRVGDVVHJXLQWHVFRQWDV
9DORUHVH[SUHVVRVHP5HDLV5
%DQFR&RQWD0RYLPHQWR5
&DSLWDOD5HDOL]DU5
&DSLWDO6RFLDO5
6DOiULRVD3DJDU5
&DL[D5
0HUFDGRULDV5
(PSUpVWLPRV2EWLGRV5
3UHMXt]RV$FXPXODGRV5
)RUQHFHGRUHV5
&OLHQWHV5
&RPEDVHQRVGDGRVLQIRUPDGRVUHVSRQGDVDV4XHVW}HVGHH
4XDORWRWDOGR$WLYRHPUHODomRDRVGDGRVIRUQHFLGRVHPGDHPSUHVD6XFHVVR/WGD
$VVLQDOHDSHQDVXPDDOWHUQDWLYDFRUUHWD



AGORAASUAVEZ
a) 5
b) 5
c) 5
d) 5
e) 5

4XHVWmR

&RPEDVHQRVGDGRVLQIRUPDGRVQRH[HUFtFLRDQWHULRUUHVSRQGD

4XDORWRWDOGR3DVVLYRHPUHODomRDRVGDGRVIRUQHFLGRVHPGDHPSUHVD6XFHVVR/WGD"

a) 5

b) 5

c) 5

d) 5

e) 5

4XHVWmR

2%DODQFHWHGHYHULFDomRHPERUDSRVVDLGHQWLFDUHUURVGHFRUUHQWHVGDLQFRUUHWDDSOLFDomRGRPpWRGRGDVSDUWLGDVGREUDGDV
pLQHFD]SDUDDFRUUHomRGHHUURVFRQVWLWXtGRVSRUODQoDPHQWRVLQYHUWLGRVRXGXSOLFDGRVHVVDDUPDomRHVWDFRUUHWDIDoDXP
FRPHQWiULRVREUHHVVHDVVXQWR


 AGORAASUAVEZ
4XHVWmR
'DGRVSDUDGHVHQYROYHUDVTXHVW}HVGHD
$(PSUHVD6XFHVVR/WGDWHPFRPRSURSULHWiULRVGRLVVyFLRV26yFLRA LQYHVWLXHLQWHJUDOL]RXDLPSRUWkQFLDHPGLQKHLURQRYDORU
GH5HR6yFLRB LQYHVWLXHLQWHJUDOL]RXDLPSRUWkQFLDHPGLQKHLURQRYDORUGH50rVGH)HYHUHLURGH[
9DORUHVH[SUHVVRVHP5HDLV5
(P[UHFHELPHQWRGRVVyFLRVUHIHUHQWHDRLQYHVWLPHQWRLQLFLDOGHFDSLWDOQRYDORUGH5
 (P [ SDUD DEHUWXUD GH XPD FRQWD EDQFiULD QR %DQFR GR %UDVLO IRL IHLWR XP GHSRVLWR HP GLQKHLUR QR YDORU GH 5

(P[FRPSUDGHXPYHtFXORQRYDORUGH5VHQGRTXHIRLSDJRjYLVWDHRUHVWDQWHDSUD]RPHGLDQWH
GXSOLFDWD
(P[FRPSUDGHFDGHLUDVHPHVDVSDUDRHVFULWyULRQRYDORUGH5FRQIRUPH1)RSDJDPHQWRIRLHIH
WXDGRPHGLDQWHFKHTXH$GR%DQFRGR%UDVLO
(P[HPSUpVWLPRREWLGRQR%DQFRGR%UDVLOQRYDORUGH5FDQGRRGLQKHLURGHSRVLWDGRQDFRQWDEDQFiULD
GDHPSUHVD
(ODERUHODQoDPHQWRVFRQWiEHLVHVFULWXUHRVIDWRVQROLYURGLiULR
LembreteRKLVWyULFRGHYHVHUGHGLJQRDRIDWRTXHHVWDPRVODQoDQGR2XVHMDVHKRXYHXPSDJDPHQWRQRKLVWyULFRGHYHFDU
FODURVHKRXYHXPUHFHELPHQWRGRPHVPRPRGR1mRSRGHPRVRPLWLURVQ~PHURVGHQRWDVVFDLVGXSOLFDWDVFKHTXHVHQWUH
RXWUDVLQIRUPDo}HV

4XHVWmR

$SDUWLUGRVGDGRVGRH[HUFtFLRDQWHULRUSHGHVH

7UDQVFUHYDRVGDGRVSDUDRVUD]RQHWHV

4XHVWmR

$SDUWLUGRVGDGRVGRH[HUFtFLRDQWHULRUSHGHVH

(ODERUHR%DODQFHWHGH9HULFDomRFRPTXDWURFROXQDV0RYLPHQWRH6DOGR



FINALIZANDO
$&RQWDELOLGDGHUHJLVWUDWRGRVRVIDWRVRFRUULGRVQDHPSUHVDQROLYUR'LiULRGHVWHVHH[WUDLDVFKDV5D]mRGR
5D]mRVHHODERUDR%DODQFHWHGH9HULFDomRGRTXDOVHUYHGHEDVHSDUDDHODERUDomRGDVGHPRQVWUDo}HVFRQWiEHLV

2%DODQFHWHGHYHULFDomRWHPJUDQGHDFHLWDomRSHORVXVXiULRVGD&RQWDELOLGDGHSRUVHUXPLQVWUXPHQWRGHIiFLO
HQWHQGLPHQWR3DUDRFRQWDELOLVWDpDIRUPDGHYHULFDUVHWRGDVDVFRQWDVHVWmRUHODFLRQDGDVHVHWRGRVRVODQoDPHQWRV
FRQWiEHLVIRUDPUHJLVWUDGRVSRLVGRFRQWUiULRRVRPDWyULRGDFROXQDGHGpELWRVQmRHVWDUiGHDFRUGRFRPDFROXQD
GHFUpGLWRV

'HIRUPDJHUDOSRGHVHGL]HUTXHR%DODQFHWHGH9HULFDomRpXPHOHQFRGH&RQWDVFRPRVVHXVVDOGRV3HODQRUPD
H[SHGLGDSHOR&)&&RQVHOKR)HGHUDOGH&RQWDELOLGDGHR%DODQFHWHGHYHVHUOHYDQWDGRSHORPHQRVPHQVDOPHQWH

2%DODQFHWHpDSUHVHQWDGRGHGLYHUVDVIRUPDVDVPDLVFRPXQVVmRRVGHGXDVTXDWURHVHLVFROXQDV2TXHGLIHUHQFLD
XP GR RXWUR p R JUDX GH GHWDOKDPHQWR GRV VDOGRV GDV FRQWDV FDQGR OLYUH SDUD D HPSUHVD XWLOL]DU R PRGHOR PDLV
FRQYHQLHQWHSDUDDDQiOLVHGHVHXVXVXiULRV

REFERNCIAS
)$+/$&0$5,21-&Contabilidade Financeira.9DOLQKRV$QKDQJXHUD3XEOLFDo}HV/WGD/LYUR7H[WR
,8'&,%866pUJLRGHTeoria da Contabilidade.HG6mR3DXOR$WODV
0217272(XJHQLRContabilidade Geral Esquematizado.6mR3DXOR6DUDLYD
1%&7Do Balancete.'LVSRQtYHOHPKWWSZZZSRUWDOGHFRQWDELOLGDGHFRPEUQEFWKWP!$FHVVRHPPDL
1%&7 Da Escriturao Contbil. 'LVSRQtYHOHPKWWSZZZSRUWDOGHFRQWDELOLGDGHFRPEUQEFWKWP!$FHVVRHPPDL
3$'29(=(&OyYLV/XLVManual de contabilidade bsica: contabilidade introdutria e intermediria.HG6mR3DXOR$WODV
5,%(,522VQL0RXUDContabilidade Geral Fcil.HG6mR3DXOR6DUDLYD


 GLOSSRIO
%DODQFHWHGH9HULFDomRpXPGHPRQVWUDWLYRDX[LOLDUGHFDUiWHUQmRREULJDWyULRTXHUHODFLRQDRVVDOGRVGDVFRQWDV
% O W G 9 L m p G W WL LOL G iW m E L Wy L O L OG G W
UHPDQHVFHQWHVQRGLiULR
0pWRGRGDV3DUWLGDV'REUDGDVFRQVLVWHQRIDWRGHTXHSDUDTXDOTXHURSHUDomRKiXPGpELWRHXPFUpGLWRGHLJXDOYDORU
(VFULWXUDomRSDUDD&RQWDELOLGDGHVLJQLFDUHJLVWUDURVIDWRVRXHYHQWRVHFRQ{PLFRVTXHRFRUUHPQDV(QWLGDGHVGX
UDQWHDHYROXomRGD&LrQFLD&RQWiELO
5HWLFDomRGHODQoDPHQWRpRSURFHVVRWpFQLFRGHFRUUHomRGHXPUHJLVWURUHDOL]DGRFRPHUURQDHVFULWXUDomRFRQ
WiELOGDVHQWLGDGHV

GABARITO
4XHVWmR

5HVSRVWD$HPSUHVD6XFHVVR/WGDDSUHVHQWDRVVHJXLQWHVUD]RQHWHVHPGH]HPEURGH

&RPEDVHQRVGDGRVDSUHVHQWDGRVHODERUHR%DODQFHWHGH9HULFDomRFRPDSHQDVGXDVFROXQDVVDOGR



%DODQFHWHGH9HULFDomR

(PSUHVD6XFHVVR/WGDHP


1REDODQFHWHDSUHVHQWDGRFRQVWDPWRGDVDVFRQWDVTXHGHPRQVWUDPRVQRVUD]RQHWHVFRPVHXVUHVSHFWLYRVVDOGRV
WUDQVFULWRV

$ VRPD GD FROXQD GR VDOGR GHYHGRU p LJXDO D VRPD GD FROXQD GR VDOGR FUHGRU GHYLGR DRV IDWRV FRQWiEHLV HVWDUHP
UHJLVWUDGRVQROLYURGLiULRSHORPpWRGRGDVSDUWLGDVGREUDGDV

&OLTXHDTXLSDUDUHWRUQDUjVHomR$JRUDpDVXD9H]

4XHVWmR

5HVSRVWD$OWHUQDWLYD&

4XHVWmR

5HVSRVWD$OWHUQDWLYD(

4XHVWmR

5HVSRVWD$OWHUQDWLYD$

4XHVWmR

5HVSRVWD$OWHUQDWLYD(

$WLYR5

3DVVLYR5

3DWULP{QLR/tTXLGR5

6ROXomR

%DODQoR3DWULPRQLDO

(PSUHVD6XFHVVR/WGDHP



Arial
&DL[D
%DQFR&0RYLPHQWR
&OLHQWHV
0HUFDGRULDV
Passivo
)RUQHFHGRUHV
(PSUpWLVPR2EWLGR
6DOiULRVD3DJDU
PL
&DSLWDO6RFLDO

&DSLWDOD5HDOL]DU
3UHMXt]RV$FXPXODGRV
727$/ 727$/

4XHVWmR

5HVSRVWD$OWHUQDWLYD'
$WLYR5
3DVVLYR5
3DWULP{QLR/tTXLGR5
6ROXomR
%DODQoR3DWULPRQLDO
(PSUHVD6XFHVVR/WGDHP
Arial Passivo
&DL[D )RUQHFHGRUHV
%DQFR&0RYLPHQWR (PSUpWLVPR2EWLGR
&OLHQWHV 6DOiULRVD3DJDU
0HUFDGRULDV PL
&DSLWDO6RFLDO

&DSLWDOD5HDOL]DU
3UHMXt]RV$FXPXODGRV
727$/ 727$/


4XHVWmR

5HVSRVWD(VWiFRUUHWDSRLVQRPpWRGRGDVSDUWLGDVGREUDGDVRWRWDOGRVGpELWRVFRUUHVSRQGHDXPRXPDLVFUpGLWRV
GHLJXDOYDORU/DQoDPHQWRVLQYHUWLGRVRXGXSOLFDGRVLUmRSURYRFDUODQoDPHQWRVGHYHGRUHVHFUHGRUHVGRPHVPRYDORU
RTXHDFDUUHWDUiXPEDODQFHWHTXHYDLEDWHUPHVPRFRPRVHUURV

4XHVWmR

5HVSRVWD (IHWXDQGRODQoDPHQWRV

[

Caixa

D&DSLWDO

5HFHELPHQWRFRQIRUPHGLVFULPLQDomRDEDL[R

6yFLR$5

6yFLR%55

[

%DQFRFRQWDPRYLPHQWR%DQFRGR%UDVLO

a Caixa

3DJDPHQWRUHIHUHQWHGHSyVLWREDQFiULR5

[

9HtFXOR

D'LYHUVRV

a Caixa

DGXSOLFDWDVDSDJDU



3DJDPHQWRUHIGDFRPSUD5

9DORUGDGXSOLFDWD55

[

0yYHLVH8WHQVtOLRV

D%DQFRFRQWDPRYLPHQWR%DQFRGR%UDVLO6$

3DJDPHQWRGDQIFRQIRUPHFKHTXH$5

[

%DQFRFRQWDPRYLPHQWR%DQFRGR%UDVLO

D(PSUpVWLPRVDSDJDU

5HFHELPHQWRFRUUHVSRQGHQWHHPSUpVWLPRREWLGR5

4XHVWmR

5HVSRVWD&DL[D

 


Capital



Banco conta Movimento

 



Veculo


Duplicatas a pagar


Mveis e Utenslios


(PSUpVWLPRVDSDJDU


4XHVWmR

5HVSRVWD

029,0(172 SALDO
CONTAS
DBITO CRDITO 'e9('25 CRDOR
Caixa   
&DSLWDO  
Banco   
9HtFXOR  
'XSOLFDWDVDSDJDU  
0yYHLVH8WHQVtOLRV  
(PSUpVWLPRVDSDJDU  
TOTAL