Escolar Documentos
Profissional Documentos
Cultura Documentos
ATIVO
Conta
Socia A
Caixa
Titulos a Receber
Maq Equip
R$ 22,500.00
R$ 2,500.00
R$ -
R$ 6,000.00
R$ -
Total
PASSIVO
Socio B
R$ 22,500.00
R$ 5,000.00
R$ 13,500.00
Total
Conta
R$ 25,000.00 Duplicatas a pagar
R$ 6,000.00 Capital Social
R$ 5,000.00 Capital a integralizar
Total
R$ 36,000.00
Lanamento
Conta
Despesas Administrativas
Caixa
Dbito
R$ 500.00
Conta
Taxas e Impostos
Caixa
Dbito
R$ 500.00
Conta
Mercadorias (A)
ICMS a recuperar
Fornecedores
Dbito
R$ 880.00
R$ 120.00
Conta
Mercadorias (B)
ICMS a recuperar
Fornecedores
Dbito
R$ 7,820.00
R$ 1,530.00
Conta
Dbito
R$ 600.00
6
Clientes
Vendas
6.1
Crdito
R$ 1,000.00
Crdito
R$ 9,350.00
Conta
Dbito
R$ 264.00
Conta
Caixa
Vendas
7.2
R$ 500.00
Dbito
R$ 72.00
Crdito
Crdito
R$ 600.00
CMV
Mercadorias (A)
7.1
R$ 500.00
Conta
ICMS s/ Vendas
ICMS a Recolher
6.2
Crdito
Crdito
R$ 72.00
Crdito
R$ 264.00
Dbito
R$ 5,250.00
Crdito
R$ 5,250.00
Conta
ICMS s/ Vendas
ICMS a Recolher
Conta
Dbito
R$ 630.00
Crdito
R$ 630.00
Dbito
Crdito
Socia A
R$ R$ 37,500.00
R$ (15,000.00)
R$ 22,500.00
10
11
CMV
Mercadorias (B)
R$ 2,346.00
Conta
Mercadorias ( C)
ICMS a recuperar
Caixa
Dbito
R$ 2,217.60
R$ 302.40
Conta
Mercadorias (B)
ICMS a recuperar
Fornecedores
Dbito
R$ 1,320.00
R$ 180.00
Conta
Frete sobre Compra
ICMS a recuperar
Caixa
Dbito
R$ 220.00
R$ 30.00
Conta
Caixa
ICMS a Recuperar
Mercadorias (C)
Dbito
R$ 2,520.00
Conta
Dbito
R$ 3,375.00
12
Caixa
Vendas
12.1
12.2
13.1
13.2
14
Crdito
R$ 2,520.00
Crdito
R$ 1,500.00
Crdito
R$ 250.00
Crdito
R$ 302.40
R$ 2,217.60
Crdito
R$ 3,375.00
Conta
ICMS s/ Vendas
ICMS a Recolher
Dbito
R$ 607.50
Conta
Dbito
R$ 2,338.00
CMV
Mercadorias (B)
13
R$ 2,346.00
R$ 607.50
Crdito
R$ 2,338.00
Conta
Dev. De Vendas
Caixa
Dbito
R$ 1,750.00
Conta
ICMS a Recolher
ICMS s/ Vendas
Dbito
R$ 210.00
Conta
Mercadorias (B)
CMV
Dbito
R$ 782.00
Conta
Crdito
Crdito
R$ 1,750.00
Crdito
R$ 210.00
Crdito
R$ 782.00
Dbito
Crdito
Caixa
Descontos Fin. Concedidos
Clientes
15
Conta
Maq Equip
Caixa
Capital Social
16
17
18
20
21
22
Dbito
R$ 7,500.00
R$ 2,500.00
Crdito
R$ 10,000.00
Dbito
R$ 17,424.00
R$ 2,376.00
Conta
Mercadorias (D)
Caixa
Dbito
R$ 300.00
Conta
Mercadorias (D)
Caixa
Dbito
R$ 150.00
Conta
Dbito
R$ 2,660.00
Clientes
Vendas
19.2
R$ 600.00
Conta
Mercadorias (D)
ICMS a recuperar
Fornecedores
19
19.1
R$ 540.00
R$ 60.00
Crdito
R$ 19,800.00
Crdito
R$ 300.00
Crdito
R$ 150.00
Crdito
R$ 2,660.00
Conta
ICMS s/ Vendas
ICMS a Recolher
Dbito
R$ 319.20
Conta
CMV
Mercadorias (A)
Dbito
R$ 616.00
Conta
Fornecedores
ICMS a recuperar
Mercadorias (D)
Dbito
R$ 1,980.00
Conta
Despesa com Frete
ICMS a recuperar
Caixa
Dbito
R$ 97.28
R$ 13.27
Conta
Forrncedores
Descontos Fin. Recebidos
Caixa
Dbito
R$ 1,000.00
Crdito
R$ 319.20
Crdito
R$ 616.00
Crdito
R$ 237.60
R$ 1,742.40
Crdito
R$ 110.55
Crdito
R$ 100.00
R$ 900.00
23
Conta
ICMS a Recolher
ICMS a Recolher
ICMS a Recolher
ICMS a Recolher
ICMS a Recolher
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
ICMS a recuperar
23.1
Conta
ICMS a Recolher
ICMS a Recuperar
Dbito
Crdito
R$ 72.00
R$ 630.00
R$ 607.50
R$ 210.00
R$ 319.20
R$ 1,418.70
R$ 120.00
R$ 1,530.00
R$ 302.40
R$ 180.00
R$ 30.00
R$ 302.40
R$ 2,376.00
R$ 237.60
R$ 13.27
Dbito
R$ 1,418.70
R$ 4,011.67
Crdito
R$ 1,418.70
R$ 2,592.97
PASSIVO
Socio B
R$ 1,000.00
R$ 12,500.00
R$ -
R$ 13,500.00
Total
R$ 1,000.00
R$ 50,000.00
R$ (15,000.00)
R$ 36,000.00
Caixa
1
7
11
12
14
15
25,000.00
5,250.00
2,520.00
3,375.00
540.00
2,500.00
Titulos a Receber
500.00
500.00
2,520.00
250.00
1,750.00
300.00
150.00
110.55
900.00
15
10
13
17
18
21
22
6,000.00
15,000.00
500.00
11
20
20
22
1,980.00
1,000.00
ICMS a Recuperar
264.00
616.00
6.2
4
5
8
9
10
16
21
120.00
1,530.00
302.40
180.00
30.00
2,376.00
13.27
302.40
237.60
1,418.70
Clientes
23.1
1,000.00
9,350.00
1,500.00
19,800.00
14
11,885.00
13.2
16
28,670.00
Vendas
600.00
Fornecedores
2,592.97
600.00
2,660.00
500.00
15,000.00
Mercadorias "A"
19
Desp. Administrativas
15
60,000.00
12,500.00
Capital a integralizar
50,000.00
10,000.00
5,000.00
7,500.00
Capital Social
880.00
32,204.45
Maq Equip
6,000.00
ICMS s/ Vendas
600.00
5,250.00
3,375.00
2,660.00
6.1
7.1
12 12.1
19 19.1
72.00
630.00
607.50
319.20
210.00
1,418.70
13.1 13.1
23.1
13
2,660.00
CMV
6.2
7.2
12.2
19.2
264.00
2,346.00
2,338.00
616.00
Mercadorias "C"
782.00
4,782.00
13.2
2,217.60
2,217.60
11
10
20
21
220.00
220.00
14
60.00
60.00
Mercadorias "D"
16
17
18
17,424.00
300.00
150.00
1,742.40
97.28
97.28
16,131.60
RECEITA BRUTA
B
C
1,750.00
1,418.70
11,885.00
8,716.30
RECEITA LIQUIDA
4,782.00
3,934.30
8,716.30
RESULTADO BRUTO
G
G
G
G
RESULTADO FINANCEIRO
I
J
60.00
40.00
100.00
M
M
N
O
P
870.41
1,689.62
2,560.03
17.27
79.71
2,560.03
2,657.02
3,934.30
F
L
2,617.02
PIS (0,65%)
17.27
IR/CSLL (34%)
500.00
500.00
220.00
97.28
RESULTADO EXERCICIO
870.41
1,689.62
1,689.62
Duplicatas a pagar
1,000.00
Taxas e Impostos
500.00
500.00
Mercadorias "B"
7,820.00
1,320.00
782.00
2,346.00
2,338.00
12.2
5,238.00
ICMS a Recolher
210.00
1,418.70
72.00
630.00
607.50
319.20
6.1
7.1
12.1
19.1
Devoluo de Vendas
1,750.00
1,750.00
100.00
100.00
22
MARGEM OPERACIONAL
2,657.02
2,617.02
40.00
H
J
Lanamentos de
Apurao do Resultado
COFINS ( 3,00%)
79.71
Resultados Acumulados
1,689.62
Modelo A
4
6
NF 9999 - Empresa X
NF 001 - Empresa Y
Quant.
100
Entradas
Valor Unit.
R$ 8.80
Valor Total
R$ 880.00
19
Modelo B
5
7
9
10
12
13
NF 9999 - Empresa X
NF 002 - Empresa Y
NF 9999 - Empresa X
CTRC 9999 - Empreza Z
NF 004 - Empresa Y
Dev.NF 002 - Empresa Y
Quant.
500
Entradas
Valor Unit.
R$ 15.64
100
R$ 13.20
Modelo C
8
11
NF 003 - Empresa X
Dev. NF 003 - Empresa X
Quant.
200
-200
Modelo D
16
NF 9999 - Empresa X
Quant.
1000
17
18
20
-100
Valor Total
R$ 7,820.00
Quant.
Sadas
Valor Unit.
30
70
R$ 8.80
R$ 8.80
Quant.
Sadas
Valor Unit.
150
R$ 15.64
150
-50
R$ 15.59
R$ 15.64
Quant.
Sadas
Valor Unit.
Quant.
Sadas
Valor Unit.
R$ 1,320.00
R$ 220.00
Entradas
Valor Unit.
Valor Total
11.09
R$ 2,217.60
11.09
R$ (2,217.60)
Entradas
Valor Unit.
Valor Total
19.8
R$ 19,800.00
R$ 300.00
R$ 150.00
19.8
R$ (1,980.00)
Sadas
Valor Total
R$ 264.00
R$ 616.00
Quant.
100
70
0
Sadas
Valor Total
R$ 2,346.00
R$ 2,338.00
R$ (782.00)
Quant.
500
350
450
450
300
250
Sadas
Valor Total
Quant.
200
0
Sadas
Valor Total
Quant.
1000
1000
1000
900
Saldo
Valor Unit.
R$ 8.80
R$ 8.80
Saldo
Valor Unit.
R$ 15.64
R$ 15.64
R$ 15.10
R$ 15.59
R$ 15.59
R$ 15.58
Saldo
Valor Unit.
R$ 11.09
Saldo
Valor Unit.
R$ 19.80
R$ 20.10
R$ 20.25
R$ 20.30
Valor Total
R$ 880.00
R$ 616.00
R$ -
Valor Total
R$ 7,820.00
R$ 5,474.00
R$ 6,794.00
R$ 7,014.00
R$ 4,676.00
R$ 3,894.00
Valor Total
R$ 2,217.60
R$ -
Valor Total
R$ 19,800.00
R$ 20,100.00
R$ 20,250.00
R$ 18,270.00
RECEITA BRUTA
Vendas
(-) ICMS s/ Vendas
(-) Devoluo de Vendas
RECEITA LIQUIDA
(-) CMV
RESULTADO BRUTO
R$ 11,885.00
R$ 11,885.00
R$ (1,418.70)
R$ (1,750.00)
R$ 8,716.30
R$ (4,782.00)
R$ 3,934.30
R$ (500.00)
R$ (500.00)
R$ (220.00)
MARGEM OPERACIONAL
RESULTADO FINANCEIRO
Descontos Fin. Recebidos
(-) Descontos Financeiros Concedidos
RESULTADO EXERCICIO
R$ (97.28)
R$ 2,617.02
R$ 40.00
R$ 100.00
R$ (60.00)
R$ 2,657.02
R$ (17.27)
R$ (79.71)
R$ 2,560.03
R$ (870.41)
R$ 1,689.62
ATIVO
Saldo Inicial
Conta
Caixa
Titulos a Receber
ICMS a Recuperar
Clientes
Mercadorias "B"
Mercadorias "D"
Maq Equip
Total
R$ 25,000.00
R$ 6,000.00
R$ -
PASSIVO
Saldo Final
R$ 5,000.00
R$ 32,204.45
R$ 6,000.00
R$ 2,592.97
R$ 2,660.00
R$ 5,238.00
R$ 16,131.60
R$ 12,500.00
R$ 36,000.00
R$ 77,327.02
Conta
Duplicatas a pagar
Fornecedores
PIS (0,65%)
COFINS ( 3,00%)
IR/CSLL (34%)
Capital Social
Capital a integralizar
Resultados Acumulados
Total
PASSIVO
Saldo Inicial
R$ 1,000.00
R$ 50,000.00
R$ (15,000.00)
R$ 36,000.00
Saldo Final
R$ 1,000.00
R$ 28,670.00
R$ 17.27
R$ 79.71
R$ 870.41
R$ 60,000.00
R$ (15,000.00)
R$ 1,689.62
R$ 77,327.02
R$ 10,135.00
R$ 10,135.00
R$ R$ R$ (5,599.28)
R$ R$ (4,782.00)
R$ (817.28)
R$ R$ 4,535.72
R$ R$ R$ 4,535.72
R$ 40.00
R$ R$ 40.00
R$ 4,575.72
R$ 4,575.72
R$ R$ 2,886.09
R$ R$ R$ 1,689.62
0%
63%
0%
0%
37%
R$ 25,000.00
R$ 9,935.00
R$ 100.00
R$ (3,870.00)
R$ (1,360.55)
R$ (60.00)
R$ 4,744.45
R$ R$ 2,500.00
R$ R$ 2,500.00
R$ R$ R$ 7,244.45
R$ 32,244.45
R$ 25,000.00
R$ 1,689.62
R$ (2,660.00)
R$ (21,369.60)
R$ (2,592.97)
R$ (60.00)
R$ 100.00
R$ 28,670.00
R$ 967.39
R$ 4,744.45
R$ R$ 2,500.00
R$ -
R$ 2,500.00
R$ R$ R$ 7,244.45
R$ 32,244.45