DATA X3

LANAMENTO
1
D Emprstimos a Pagar (C.P.)
C Banco Conta Movimento

VALOR
3,799.40
-3,799.40

D Juros
C Emprstimos a Pagar (C.P.)

1,409.84
-1,409.84

D Mercadoria
C Fornecedores
D ICMS a Recuperar
C Mercadoria
D Pis a Recuperar
C Mercadoria
D Cofins a Recuperar
C Mercadoria

LANAMENTO DIRIO - X3
DATA X3
LANAMENTO
9
D Duplicatas a Receber
C Receita Com Vendas
D ICMS Sobre Vendas
C ICMS a Pagar

19,900.00
-19,900.00

D PIS Sobre Vendas

C PIS a Pagar

3,383.00
-3,383.00
328.35
-328.35
1,512.40
-1,512.40

10

VALOR
239,250.00
-239,250.00
40,672.50
-40,672.50

DATA X3
31
D
C
z

D
C

3,947.63
-3,947.63

D
C

D COFINS Sobre Vendas

C COFINS a Pagar

18,183.00
-18,183.00

D
C

D CMV
C Mercadoria

31,900.00
-31,900.00

D
C

8,848.96
-8,848.96

D
C

858.87
-858.87

D
C

3,956.01
-3,956.01

D
C

D ICMS a Pagar
C ICMS a Recuperar

D qua
C Banco Conta Movimento

706.00
-706.00

D Fone
C Banco Conta Movimento

1,306.00
-1,306.00

D COFINS a Pagar
C Cofins a Recuperar

D Energia
C Banco Conta Movimento

2,705.00
-2,705.00

D ICMS a Pagar
C Banco Conta Movimento

63,283.10
-63,283.10

D
C

D Propaganda
C Caixa

1,050.00
-1,050.00

D PIS a Pagar
C Banco Conta Movimento

5,914.09
-5,914.09

D
C

D Salrios a Pagar
C Banco Conta Movimento

35,567.00
-35,567.00

D COFINS a Pagar
C Banco Conta Movimento

27,240.67
-27,240.67

D
C

D INSS a Pagar
C Banco Conta Movimento

11,300.43
-11,300.43

11

D Fornecedores
C Banco Conta Movimento

52,052.73
-52,052.73

D
C

D FGTS a Pagar
C Banco Conta Movimento

3,611.04
-3,611.04

12

D Depreciao
C (-) Depr. Ac. Vec. Pass.

590.83
-590.83

D
C

1,087.23
-1,087.23

D
C

D Depreciao
C (-) Depr. Ac. Mv. Utenslios

130.20
-130.20

D
C

952.88
-952.88

D Depreciao
C (-) Depr. Ac. Equip. Info.

422.50
-422.50

D
C

D COFINS Sobre Vendas

C COFINS a Pagar

4,389.00
-4,389.00

D Depreciao
C (-) Depr. Ac.Constr. Civil

550.03
-550.03

D
C

D CMV
C Mercadoria

8,645.00
-8,645.00

D Depreciao
C (-) Depr. Ac. Mob. Refeitrio

164.01
-164.01

D Duplicatas a Receber
C Receita Com Vendas
D ICMS Sobre Vendas
C ICMS a Pagar
D PIS Sobre Vendas
C PIS a Pagar

D Banco Conta Movimento

C Duplicatas a Receber

D Mercadoria
C Fornecedores
D ICMS a Recuperar
C Mercadoria
D Pis a Recuperar
C Mercadoria
D Cofins a Recuperar
C Mercadoria

D PIS a Pagar
C Pis a Recuperar

57,750.00
-57,750.00

D Depreciao
C (-) Depr. Ac.Vec. Util.

9,817.50
-9,817.50

363,992.34
-363,992.34

30

D Salrios
C Salrios a Pagar

18,812.00
-18,812.00

37,152.00
-37,152.00

D
C

13 Salrio
Proviso 13 Salrio

1,567.67
-1,567.67

6,315.84
-6,315.84

D
C

Frias
Proviso de Frias

2,090.22
-2,090.22

613.01
-613.01

D
C

INSS
INSS a Pagar

5,976.99
-5,976.99

2,823.55
-2,823.55

D
C

FGTS
FGTS a Pagar

1,909.94
-1,909.94

D
C

Salrios a Pagar
INSS a Recolher

1,279.33
-1,279.33

D
C

Salrios a Pagar
IRRF a Recolher

2,446.45
-2,446.45

D
C

LANAMENTO
Aplicao Financeira
Banco Conta Movimento

VALOR
244,613.00
-244,613.00

Resultado do Exerccio
ICMS Sobre Vendas

50,490.00
-50,490.00

Resultado do Exerccio
PIS Sobre Vendas

4,900.50
-4,900.50

Resultado do Exerccio
COFINS Sobre Vendas

22,572.00
-22,572.00

Resultado do Exerccio
Juros

1,409.84
-1,409.84

Resultado do Exerccio
qua

706.00
-706.00

Resultado do Exerccio
Fone

1,306.00
-1,306.00

Resultado do Exerccio
Energia

2,705.00
-2,705.00

Resultado do Exerccio
Propaganda

1,050.00
-1,050.00

Resultado do Exerccio
CMV

40,545.00
-40,545.00

Resultado do Exerccio
Depreciao

2,944.81
-2,944.81

Resultado do Exerccio
Salrios

18,812.00
-18,812.00

Resultado do Exerccio
13 Salrio

1,567.67
-1,567.67

Resultado do Exerccio
Frias

2,090.22
-2,090.22

Resultado do Exerccio
INSS

5,976.99
-5,976.99

Resultado do Exerccio
FGTS

1,909.94
-1,909.94

Receita Com Vendas

Resultado do Exerccio

297,000.00
-297,000.00

Resultado do Exerccio
Lucros Acumulados

138,014.03
-138,014.03

RAZONETES - X3

i
6
9

Caixa
2,246.85

(1,050.00) 4

2,246.85
Saldo:

(1,050.00)
1,196.85

Duplicatas a Receber
463,992.34
(363,992.34) 7
57,750.00
239,250.00

760,992.34
Saldo:

i
2
8

i
2
8

(1,772.50)
(1,772.50)

Saldo:

(1,267.50)
(1,267.50)

(-) Depr. Ac.Constr. Civil

(1,100.07) i
(550.03) 12

ICMS a Recuperar
8,848.96
(8,848.96)
3,383.00
6,315.84

(8,848.96)
9,698.84

Veculo Passageiro
35,450.00

Saldo:

35,450.00

(3,261.70)
(3,261.70)

Equipamentos de Info.
25,350.00

25,350.00
Saldo:

Mobilario Refeitrio
19,681.25

300,263.00

(-) Depr. Ac.Vec. Util.

(2,174.47)
(1,087.23)

(390.60)
(390.60)

85,000.00

300,263.00
Saldo:

35,450.00
Saldo:

65,234.00

Terreno
85,000.00

85,000.00
Saldo:

Veculo Utilitrio
65,234.00

Saldo:

Aplicao Financeira
55,650.00
244,613.00

18,547.80
Saldo:

(3,956.01)
4,335.95

(-) Depr. Ac. Mv. Utenslios

(260.40) i
(130.20) 12

i
2
8

(55,521.15)
7,210.74

Cofins a Recuperar
3,956.01
(3,956.01) 10
1,512.40
2,823.55

65,234.00
Saldo:

15,624.00

(-) Depr. Ac. Equip. Info.

(845.00) i
(422.50) 12

Mercadoria
5,679.89
(3,383.00) 2
19,900.00
(328.35) 2
37,152.00
(1,512.40) 2
(8,645.00) 6
(6,315.84) 8
(613.01) 8
(2,823.55) 8
(31,900.00) 9

8,291.96
Saldo:

Mveis e Utenslios
15,624.00

15,624.00
Saldo:

Banco Conta Movimento

115,285.34
-3,799.40 1
i
363,992.34
(706.00) 3
31
(1,306.00) 3
(2,705.00) 3
(35,567.00) 5
(11,300.43) 5
(3,611.04) 5
(63,283.10) 10
(5,914.09) 10
(27,240.67) 10
(52,052.73) 11
(244,613.00) 31
479,277.68
(452,098.46)
Saldo:
27,179.22

62,731.89
Saldo:

(858.87)
941.36

(-) Depr. Ac. Vec. Pass.

(1,181.67) i
(590.83) 12

Saldo:

i
2
8

(363,992.34)
397,000.00

Pis a Recuperar
858.87
(858.87) 10
328.35
613.01
1,800.23
Saldo:

i
7

25,350.00

Contruo Civil
165,010.00

165,010.00
Saldo:

165,010.00

(-) Depr. Ac. Mob. Refeitrio

(328.02)
(164.01)

Saldo:

(1,650.10)
(1,650.10)

19,681.25
Saldo:

19,681.25

Saldo:

(492.03)
(492.03)

11

Fornecedores
52,052.73
(52,052.73) i
(19,900.00) 2
(37,152.00) 8
52,052.73
Saldo:

10
10

5
30
30

(109,104.73)
(57,052.00)

ICMS a Pagar
8,848.96
(72,132.06) i
63,283.10
(9,817.50) 6
(40,672.50) 9
72,132.06
Saldo:

(54,379.00)
(15,086.23)

Proviso 13 Salrio
(2,963.92) i
(1,567.67) 30

Saldo:

(4,531.59)
(4,531.59)

Capital Social
(366,991.91) i

Saldo:

(366,991.91)
(366,991.91)

IRRF a Recolher
(2,446.45) 30

Saldo:

Saldo:

10
10

(122,622.06)
(50,490.00)

Salrios a Pagar
35,567.00
(35,567.00) i
1,279.33
(18,812.00) 30
2,446.45
39,292.77
Saldo:

Duplicatas a Pagar
(23,500.00) i

(2,446.45)
(2,446.45)

(23,500.00)
(23,500.00)

PIS a Pagar
858.87
(6,772.96) i
5,914.09
(952.88) 6
(3,947.63) 9
6,772.96
Saldo:

(17,277.42)
(5,976.99)

Proviso de Frias
(3,951.89) i
-2,090.22 30

Saldo:

(6,042.11)
(6,042.11)

Lucros Acumulados
(310,953.30) i
(138,014.03) L

Saldo:

(448,967.33)
(448,967.33)

Emprstimos a Pagar (C.P.)

3,799.40
(25,952.29)
(1,409.84)

2,389.56
Saldo:

10
10

(11,673.46)
(4,900.50)

INSS a Pagar
11,300.43
(11,300.43) i
-5,976.99 30

11,300.43
Saldo:

1
1

COFINS a Pagar
3,956.01
(31,196.68)
27,240.67
(4,389.00)
(18,183.00)
31,196.68
Saldo:

(25,952.29)
(23,562.73)

(53,768.68)
(22,572.00)

FGTS a Pagar
3,611.04
(3,611.04)
(1,909.94)

3,611.04
Saldo:

(5,520.98)
(1,909.94)

Emprstimos a Pagar (L.P.)

(115,031.69)

Saldo:

(115,031.69)
(115,031.69)

INSS a Recolher
(1,279.33)

Saldo:

(1,279.33)
(1,279.33)

6
9

ICMS Sobre Vendas

9,817.50
(50,490.00) z
40,672.50

50,490.00
Saldo:

(50,490.00)
-

Juros
1,409.84

(1,409.84) z

1,409.84
Saldo:

(1,409.84)
-

Energia
2,705.00
(2,705.00) z

2,705.00
Saldo:

12
12
12
12
12
12

30

2,944.81
Saldo:

(2,944.81)
-

Frias
2,090.22

(2,090.22) z

2,090.22
Saldo:

(2,090.22)
-

Receita Com Vendas

297,000.00
(57,750.00) 6
(239,250.00) 9

(297,000.00)
-

PIS Sobre Vendas

952.88
(4,900.50) z
3,947.63

4,900.50
Saldo:

(2,705.00)
-

Depreciao
590.83
(2,944.81) z
1,087.23
130.20
422.50
550.03
164.01

297,000.00
Saldo:

6
9

30

(706.00) z

706.00
Saldo:

(706.00)
-

Propaganda
1,050.00
(1,050.00) z

z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
L

6
9

30

(18,812.00)
-

INSS
5,976.99

(5,976.99) z

5,976.99
Saldo:

(5,976.99)
-

Resultado do Exerccio
50,490.00
(297,000.00) z
4,900.50
22,572.00
1,409.84
706.00
1,306.00
2,705.00
1,050.00
40,545.00
2,944.81
18,812.00
1,567.67
2,090.22
5,976.99
1,909.94
138,014.03
297,000.00
(297,000.00)
Saldo:
-

COFINS Sobre Vendas

4,389.00
(22,572.00)
18,183.00

22,572.00
Saldo:

(1,050.00)
-

Salrios
18,812.00
(18,812.00) z

18,812.00
Saldo:

30

(4,900.50)
-

qua
706.00

1,050.00
Saldo:

6
9

30

(22,572.00)
-

Fone
1,306.00

(1,306.00)

1,306.00
Saldo:

(1,306.00)
-

CMV
8,645.00
31,900.00

(40,545.00)

40,545.00
Saldo:

(40,545.00)
-

13 Salrio
1,567.67
(1,567.67)

1,567.67
Saldo:

(1,567.67)
-

FGTS
1,909.94

(1,909.94)

1,909.94
Saldo:

(1,909.94)
-

RAZONETES - X3

10

i
12

i
12

i
6
9

i
30

30

CONTROLE ESTOQUE FSICO

DATA
X2
2
6
8
9

HISTRICO

Compra
Venda
Compra
Venda

ENTRADA

SADA

5,900
3,500
13,000
14,500

FICHA DE CONTROLE DE ESTOQUE - CUSTO MDIO X3

CONTROLE FINANCEIRO DO ESTOQUE
ENTRADA
SALDO
VLR NF
(-) ICMS 17% (-) PIS 1,65% (-) COFINS 7,6%
TOTAL
2,356
8,256
4,756
17,756
3,256

19,900.00
37,152.00

3,383.00
0.00
6,315.84

328.35
0.00
613.01

1,512.40
0.00
2,823.55

14,676.25
0.00
27,399.60

STOQUE
SADA

SALDO

C. MDIO

0.00
8,645.00
0.00

5,679.89
20,356.14
11,711.14
39,110.74

2.41
2.47
2.46
2.20

31,900.00

7,210.74

2.20

Descrio
Veculo passageiro
Veculo utilitrio
Mveis e utenslios
Equipamentos informtica
Terreno
Construo civil
Mobilirio refeitrio

$
35,450.00
65,234.00
15,624.00
25,350.00
85,000.00
165,010.00
19,681.25
411,349.25

TABELA DE DEPRECIAO - X3
Taxa anual
Depr. Ac.
20.00%
1,772.50
20.00%
3,261.70
10.00%
390.60
20.00%
1,267.50
0
4.00%
1,650.10
10.00%
492.03
8,834.43

$ Ms 1
590.83
1,087.23
130.20
422.50
550.03
164.01
2,944.81

$ Ms 2
590.83
1,087.23
130.20
422.50
550.03
164.01
2,944.81

$ Ms 3
590.83
1,087.23
130.20
422.50
550.03
164.01
2,944.81

PROVISO DE FOLHA DE PAGAMENTO PARA DE X3 PARA X4

Salrio Base
Horas Extras
Salrio Bruto
INSS
IRRF
Vale
950.00
950.00
76.00
3,560.00
3,560.00
391.60
184.52
8,950.00
8,950.00
405.86
1,625.69
5,352.00
5,352.00
405.86
636.24
18,812.00
18,812.00
1,279.33
2,446.45

Funcionrio
A
B
C
D
TOTAL

INSS folha de pagamento

At 1.106,90
8%
De 1.106,90 1.844,83

9%

De 1.844,83 3.689,66

11%

Acima de R$ 3.689,66

405.86

IRRF folha de pagamento

Parc. R. IR

Aliquota
At R$ 1.566,61

0%

De R$ 1.566,61 R$ 2.347,85

7.50%

117.49

De R$ 2.347,85 R$ 3.130,51

15%

293.58

De R$ 3.130,51 R$ 3.911,63

22.50%

528.37

Acima de R$ 3.911,63

27.50%

723.95

PROVISO DE ENCARGOS DE EMPREGADOR DE X3 PARA X4

Funcionrio

Salrio Bruto

13 sal

Frias + 1/3

INSS

FGTS

Custo Total

950.00

79.17

105.56

301.84

96.45

3,560.00

296.67

395.56

1,131.09

361.44

5,744.75

8,950.00

745.83

994.44

2,843.61

908.67

14,442.57

5,352.00
18,812.00

446.00
1,567.67

594.67
2,090.22

1,700.45
5,976.99

543.38
1,909.94

8,636.49
30,356.82

D
TOTAL
Encargos Empregador
INSS
SAT
3
Total
FGTS

20.00%
1.00%
5.60%
26.60%
8.50%

1,533.01

Total Desc.
Salrio Liquido
76.00
874.00
576.12
2,983.88
2,031.55
6,918.45
1,042.10
4,309.90
3,725.77
15,086.23

BALANCETE DE VERIFICAO - X3
Perodo X3
HISTRICO
DBITO
CRDITO
Caixa
1,196.85
Banco Conta Movimento
27,179.22
Aplicao Financeira
300,263.00
Duplicatas a Receber
397,000.00
Mercadoria
7,210.74
ICMS a Recuperar
9,698.84
Pis a Recuperar
941.36
Cofins a Recuperar
4,335.95
Veculo Passageiro
35,450.00
(-) Depr. Ac. Vec. Pass.
(1,772.50)
Veculo Utilitrio
65,234.00
(-) Depr. Ac.Vec. Util.
(3,261.70)
Mveis e Utenslios
15,624.00
(-) Depr. Ac. Mv. Utenslios
(390.60)
Equipamentos de Info.
25,350.00
(-) Depr. Ac. Equip. Info.
(1,267.50)
Terreno
85,000.00
Contruo Civil
165,010.00
(-) Depr. Ac.Constr. Civil
(1,650.10)
Mobilario Refeitrio
19,681.25
(-) Depr. Ac. Mob. Refeitrio
(492.03)
INSS a Recolher
(1,279.33)
IRRF a Recolher
(2,446.45)
Fornecedores
(57,052.00)
Duplicatas a Pagar
(23,500.00)
Emprstimos a Pagar (C.P.)
(23,562.73)
ICMS a Pagar
(50,490.00)
PIS a Pagar
(4,900.50)
COFINS a Pagar
(22,572.00)
Salrios a Pagar
(15,086.23)
INSS a Pagar
(5,976.99)
FGTS a Pagar
(1,909.94)
Proviso 13 Salrio
(4,531.59)
Proviso de Frias
(6,042.11)
Emprstimos a Pagar (L.P.)
(115,031.69)
Capital Social
(366,991.91)
Lucros Acumulados
(448,967.33)
ICMS Sobre Vendas
PIS Sobre Vendas
COFINS Sobre Vendas
Juros
qua
Fone
Energia
Propaganda
CMV
Depreciao
Salrios
13 Salrio
Frias
INSS
FGTS
Receita Com Vendas
-

TOTAL

1,159,175.21

(1,159,175.23)

ATIVO
Ativo Circulante
Disponvel
Caixa
Banco Conta Movimento
Aplicao Financeira
Valores a receber
Duplicatas a Receber
Estoque
Mercadoria
Impostos a recuperar
ICMS a Recuperar
Pis a Recuperar
Cofins a Recuperar
Ativo No Circulante
Realizavel a Longo Prazo
Investimento
Imobilizado
Veculo Passageiro
(-) Depr. Ac. Vec. Pass.
Veculo Utilitrio
(-) Depr. Ac.Vec. Util.
Mveis e Utenslios
(-) Depr. Ac. Mv. Utenslios
Equipamentos de Info.
(-) Depr. Ac. Equip. Info.
Terreno
Contruo Civil
(-) Depr. Ac.Constr. Civil
Mobilario Refeitrio
(-) Depr. Ac. Mob. Refeitrio
Intangvel
Diferido
ATIVO TOTAL

BALANO PATRIMONIAL - X3
PASSIVO
R$ 747,825.96
Passivo Circulante
R$ 328,639.07
Obrigaes fornecedores
R$ 1,196.85
Fornecedores
R$ 27,179.22
Duplicatas a Pagar
R$ 300,263.00
Obrigaes financeiras
R$ 397,000.00
Emprstimos a Pagar (C.P.)
R$ 397,000.00
Obrigaes fiscais
R$ 7,210.74
ICMS a Pagar
R$ 7,210.74
PIS a Pagar
R$ 14,976.15
COFINS a Pagar
R$ 9,698.84
Obrigaes trabalhistas
R$ 941.36
Salrios a Pagar
R$ 4,335.95
INSS a Pagar
R$ 402,514.81
FGTS a Pagar
R$ INSS a Recolher
R$ IRRF a Recolher
R$ 402,514.81
Proviso 13 Salrio
R$ 35,450.00
Proviso de Frias
R$ (1,772.50)
Passivo No Circulante
R$ 65,234.00
Exigvel a Longo Prazo
R$ (3,261.70)
Emprstimos a Pagar (L.P.)
R$ 15,624.00
Patrimonio Liquido
R$ (390.60)
Capital Social
R$ 25,350.00
(-) Capital a integralizar
R$ (1,267.50)
Lucros Acumulados
R$ 85,000.00
R$ 165,010.00
R$ (1,650.10)
R$ 19,681.25
R$ (492.03)
R$ R$ R$ 1,150,340.77
PASSIVO TOTAL

R$ (219,349.86)
R$ (80,552.00)
R$ (57,052.00)
R$ (23,500.00)
R$ (23,562.73)
R$ (23,562.73)
R$ (77,962.50)
R$ (50,490.00)
R$ (4,900.50)
R$ (22,572.00)
R$ (37,272.63)
R$ (15,086.23)
R$ (5,976.99)
R$ (1,909.94)
R$ (1,279.33)
R$ (2,446.45)
R$ (4,531.59)
R$ (6,042.11)
R$ (930,990.93)
R$ (115,031.69)
R$ (115,031.69)
R$ (815,959.24)
R$ (366,991.91)
R$ R$ (448,967.33)

R$ (1,150,340.79)

DEMONSTRATIVO DO RESULTADO - X3
(+) Receita com venda de mercadorias
R$ (297,000.00)
(-) Impostos sobre venda
R$ 77,962.50
ICMS
R$ 50,490.00
COFINS
R$ 22,572.00
PIS
R$ 4,900.50
(=) Receita Lquida
R$ (219,037.50)
(-) Custo Mercadoria Vendida
R$ 40,545.00
(=) Lucro Bruto
R$ (178,492.50)
(-) Despesas Operacionais
R$ 7,661.81
qua
R$ 706.00
Fone
R$ 1,306.00
Energia
R$ 2,705.00
Depreciao
R$ 2,944.81
(=) Lucro Operacional
R$ (170,830.69)
(+/-) Resultados no operacionais
R$ 32,816.66
Despesas Financeiras
R$ 1,409.84
Juros
R$ 1,409.84
Despesas Administrativas
R$ 31,406.82
Salrios
R$ 18,812.00
13 Salrio
R$ 1,567.67
Frias
R$ 2,090.22
INSS
R$ 5,976.99
FGTS
R$ 1,909.94
Propaganda
R$ 1,050.00
(=) Lucro Lquido antes do IR/CSLL
R$ (138,014.03)
(-)CSLL
R$ (-) IRPJ
R$ (=) Lucro Lquido
R$ (138,014.03)