2020 BANCO INS

1-Dec 1-Dec 100,000.00 45,000.00 3-Dec 1-Dec

D BANCO 100,000.00 8-Dec 40,000.00 10,000.00 4-Dec
D INSTALAÇOES 200,000.00 140,000.00 20,000.00 6-Dec
D IMÓVEL 200,000.00 65,000.00 75,000.00
C CAPITAL SOCIAL 500,000.00 3-Jan 42,000.00 30,000.00 2-Jan
3-Dec 4-Jan 13,500.00 21,800.00 4-Jan
D MOBILIÁRIO 45,000.00 7-Jan 25,000.00 8,537.14 5-Jan
C BANCO 45,000.00 9-Jan 11,000.00 40,000.00 8-Jan
4-Dec 156,500.00 100,337.14
D VEÍCULO 50,000.00
C BANCO 10,000.00 56,162.86
C FINANCIA. A PAGAR 40,000.00 4-Dec
5-Dec 6-Jan
D EQUIP. DE INFORMATICA 12,000.00 MOBILIÁRIO
C DUPLICATAS A PAGAR 12,000.00 3-Dec 45,000.00
6-Dec
D MERCADORIAS 72,000.00
D ICMS A RECUPERAR 8,000.00
C BANCO 20,000.00
C FORNECEDORES 60,000.00
7-Dec
D MERCADORIAS 81,000.00 MER
D ICMS A RECUPERAR 9,000.00 6-Dec
C FORNECEDORES 90,000.00 7-Dec
8-Dec DUPLICATAS A PAGAR
D BANCO 40,000.00 12,000.00 5-Dec
D CLIENTES 40,000.00 2-Jan
C RECEITA COM VENDA 80,000.00 8-Jan
D ICMS SOBRE VENDAS 8,000.00
C ICMS A RECUPERAR 8,000.00
D CMV 36,428.57
C MERCADORIAS 36,428.57
RECEIT
ARE
D ARE 44,428.57
C ICMS SOBRE VENDAS 8,000.00 CLIENTES
C CMV 36,428.57 8-Dec 40,000.00
D RECEITA COM VENDAS 80,000.00 3-Jan 28,000.00 13,000.00 4-Jan
C ARE 80,000.00 68,000.00 10,000.00 9-Jan
23,000.00
D ARE 35,571.43 45,000.00
C LUCRO DO EXERCÍCIO 35,571.43

D LUCRO DO EXERCÍCIO 8,537.14 LUCRO

C PROV. P-IR 5,335.71
C PROV. P/CSSLL 3,201.43
ARE
D LUCRO DO EXERCÍCIO 1,351.71 44,428.57 80,000.00
C RESERVA LEGAL 1,351.71 35,571.43 35,571.43

RECEIT

RESERVA LEGAL
1,351.71

DEPREC.

DEPREC ACUM INSTALAÇÕES

2,666.67 31-Jan

DEPREC ACUM EQUIP INFORM

200.00 31-Jan
 INSTALAÇOES IMÓVEL CAPITAL SOCIA
200,000.00 1-Dec 200,000.00

VEÍCULO FINANCIA. A PAGAR EQUIP. DE INFORM

50,000.00 4-Jan 20,000.00 40,000.00 4-Dec 5-Dec
60,000.00 60,000.00 6-Jan
110,000.00 80,000.00

MERCADORIAS ICMS A RECUPERAR FORNECEDORE

72,000.00 36,428.57 8-Dec 6-Dec 8,000.00 8,000.00 8-Dec
81,000.00 7-Dec 9,000.00
153,000.00 17,000.00
116,571.43 9,000.00
54,000.00 43,711.27 3-Jan 2-Jan 6,000.00 7,000.00 3-Jan
36,000.00 18,744.11 7-Jan 8-Jan 4,000.00 2,500.00 7-Jan
206,571.43 62,455.38 19,000.00 9,500.00

144,116.04 9,500.00

RECEITA COM VENDA ICMS SOBRE VENDAS CMV

80,000.00 80,000.00 8-Dec 8-Dec 8,000.00 8,000.00 8-Dec
70,000.00 3-Jan 3-Jan 7,000.00 3-Jan
25,000.00 7-Jan 7-Jan 2,500.00 7-Jan
95,000.00 9,500.00

LUCRO DO EXERCÍCIO PROV. P-IR PROV. P/CSSL

 8,537.14 35,571.43 5,335.71
1,351.71 25,682.57 5-Jan 5,335.71 5-Jan
9,888.86

RECEITA COM JUROS DESPESA COM JUROS ENCARGOS C/ DEP

500.00 4-Jan 4-Jan 1,800.00 31-Jan
1,000.00 9-Jan

1,500.00

DEPREC. ACUM IMÓVEIS DEPREC. ACUM IMOBILIARIO DEPREC ACUM VEÍC

666.67 31-Jan 300.00 31-Jan
 CAPITAL SOCIAL
500,000.00 1-Dec

EQUIP. DE INFORMATICA
12,000.00

FORNECEDORES
60,000.00 6-Dec
90,000.00 7-Dec
150,000.00
30,000.00 2-Jan
180,000.00

CMV
36,428.57 36,428.57
43,711.27
18,744.11
62,455.38

PROV. P/CSSLL
 3,201.43
3,201.43

ENCARGOS C/ DEPREC.
4,500.00

DEPREC ACUM VEÍCULOS

666.67 31-Jan
 BALANCETE DE VERIFICAÇÃO
CONTAS MOVIMENTO SALDO
DÉBITO CRÉDITO DEVEDOR CREDOR
BANCO 140,000.00 75,000.00 65,000.00
CLIENTES 40,000.00 40,000.00
MERCADORIAS 153,000.00 36,428.57 116,571.43
ICMS A RECUPERAR 17,000.00 8,000.00 9,000.00
INSTALAÇOES 200,000.00 200,000.00
IMÓVEL 200,000.00 200,000.00
MOBILIÁRIO 45,000.00 45,000.00
VEÍCULO 50,000.00 50,000.00
EQUIP. DE INFORMATICA 12,000.00 12,000.00
FINANCIA. A PAGAR 40,000.00 40,000.00
DUPLICATAS A PAGAR 12,000.00 12,000.00
FORNECEDORES 150,000.00 150,000.00
CAPITAL SOCIAL 500,000.00 500,000.00
RECEITA COM VENDA 80,000.00 80,000.00
ICMS SOBRE VENDAS 8,000.00 8,000.00
CMV 36,428.57 36,428.57
TOTAL 901,428.57 901,428.57 782,000.00 782,000.00
BALACETE DE AJUSTE
CONTAS SALDO
DEVEDOR CREDOR
BANCO 65,000.00 PROV. P/IR 0,15*%
CLIENTES 40,000.00 PROV. P/CSSLL 0,09*%
MERCADORIAS 116,571.43 RESERVA LEGAL 0,05*%
ICMS A RECUPERAR 9,000.00
INSTALAÇOES 200,000.00
IMÓVEL 200,000.00
MOBILIÁRIO 45,000.00
VEÍCULO 50,000.00
EQUIP. DE INFORMATICA 12,000.00
FINANCIA. A PAGAR 40,000.00
DUPLICATAS A PAGAR 12,000.00
FORNECEDORES 150,000.00
PROV. P/IR 5,335.71
PROV. P/CSSLL 3,201.43
CAPITAL SOCIAL 500,000.00
RESERVA LEGAL 1,351.71
LUCRO DO EXERCÍCIO 25,682.57
TOTAL 737,571.43 737,571.43
 BALANÇO PATRIMONIAL
ATIVO 737,571.43 PASSIVO 737,571.43
ATIVO CIRCULANTE 230,571.43 PASSIVO CIRCULANTE 210,537.14
BANCO 65,000.00 FORNECEDORES 150,000.00
CLIENTES 40,000.00 FINANCIA. A PAGAR 40,000.00
MERCADORIAS 116,571.43 DUPLICATAS A PAGAR 12,000.00
ICMS A RECUPERAR 9,000.00 PROV. P/ IR 5,335.71
ATIVO NÃO CIRCULANTE 507,000.00 PROV. P/CSSLL 3,201.43
IMOBILIZADO 507,000.00 PL 527,034.29
INSTALAÇOES 200,000.00 CAPITAL SOCIAL 500,000.00
MOBILIÁRIO 45,000.00 RESERVA LEGAL 1,351.71
IMÓVEL 200,000.00 RESULTADO DO EXERCÍCIO 25,682.57
VEÍCULO 50,000.00
EQUIP. DE INFORMATICA 12,000.00

-
 DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIOS
RECEITA OPERACIONAL BRUTA 80,000.00
RECEITA COM VENDAS 80,000.00
(-) DEDUÇÕES DE VENDA - 8,000.00
ICMS SOBRE VENDAS - 8,000.00
(=) RECEITA OPERACIONAL LÍQUIDA 72,000.00
(-) CUSTO DE PRODUÇÃO - 36,428.57
CMV - 36,428.57
(=) RESULTADO OPER. BRUTO 35,571.43
(-) DESPESAS OPERACIONAIS -
(=) RESULTADO OPER. LÍQUIDO 35,571.43
(+) OUTRAS RECEITAS -
(-) OUTRAS DESPESAS -
(=) RES. ANTES DOS IMPOSTOS 35,571.43
(-) PROV. P/ IR - 5,335.71
(-) PROV. P/CSSLL - 3,201.43
(=) RES. ANTES DAS RESERVAS 27,034.29
(-) RESERVA LEGAL - 1,351.71
(=) RESULTADO DO EXERCÍCIO 25,682.57
 2-Jan
D MERCADORIAS 54,000.00 O RAZONETE ESTA JUNTO COM O DE DEZEMBRO
D ICMS A RECUPERAR 6,000.00
C BANCOS 30,000.00
C FORNECEDORES 30,000.00

3-Jan
D BANCO 42,000.00
D CLIENTES 28,000.00
C RECEITA COM VENDAS 70,000.00
D ICMS SOBRE VENDA 7,000.00
C ICMS A RECUPERAR 7,000.00
D CMV 43,711.27
C MERCADORIAS 43,711.27

4-Jan
D BANCOS 13,500.00
C CLIENTES 13,000.00
C RECEITA COM JUROS 500.00

4-Jan
D FORNECEDORES 20,000.00
D RECEITAS COM JUROS 1,800.00
C BANCOS 21,800.00

5-Jan
D PROV. P/IR 5,335.71
D PROV. P/CSSLL 3,201.43
C BANCO 8,537.14

6-Jan
D VEÍCULO 60,000.00
C FINANCIAMENTO 60,000.00

7-Jan
D BANCO 25,000.00
C RECEITA COM VENDAS 25,000.00
D ICMS SOBRE VENDAS 2,500.00
C ICMS A RECUPERAR 2,500.00
D CMV 18,744.11
C MERCADORIAS 18,744.11

8-Jan
D MERCADORIAS 36,000.00
D ICMS RECUPERAR 4,000.00
C BANCO 40,000.00

9-Jan
D BANCOS 11,000.00
C CLIENTES 10,000.00
C RECEITA COM JUROS 1,000.00

31-Jan
D ENCARGOS C/ DEPREC. 4,500.00
C DEPREC ACUM INSTALAÇÕES 2,666.67
C DEPREC. ACUM IMÓVEIS 666.67
C DEPREC. ACUM IMOBILIARIO 300.00
C DEPREC ACUM VEÍCULOS 666.67
C DEPREC ACUM EQUIP INFORM 200.00
M O DE DEZEMBRO
 BALANCETE DE VERIFICAÇÃO
CONTAS MOVIMENTO SALDO
DÉBITO CRÉDITO DEVEDOR CREDOR
BANCO 156,500.00 100,337.14 56,162.86
CLIENTES 68,000.00 23,000.00 45,000.00
MERCADORIAS 206,571.43 62,455.38 144,116.04
ICMS A RECUPERAR 19,000.00 9,500.00 9,500.00
INSTALAÇOES 200,000.00 200,000.00
IMÓVEL 200,000.00 200,000.00
MOBILIÁRIO 45,000.00 45,000.00
VEÍCULO 110,000.00 110,000.00
EQUIPAMENTOS DE INFORM 12,000.00 12,000.00
DEPREC ACUM INSTALAÇÕES 2,666.67 2,666.67
DEPREC. ACUM IMÓVEIS 666.67 666.67
DEPREC. ACUM IMOBILIARIO 300.00 300.00
DEPREC ACUM VEÍCULOS 666.67 666.67
DEPREC ACUM EQUIP INFORM 200.00 200.00
FINANCIA. A PAGAR 20,000.00 100,000.00 80,000.00
DUPLICATAS A PAGAR 12,000.00 12,000.00
FORNECEDORES 180,000.00 180,000.00
PROV. P/RI 5,335.71 5,335.71 -
PROV. P/CSSLL 3,201.43 3,201.43 -
CAPITAL SOCIAL 500,000.00 500,000.00
RESERVA LEGAL 1,351.71 1,351.71
LUCRO DO EXERCÍCIO 25,682.57 25,682.57
ICMS SOBRE VENDA 9,500.00 9,500.00
CMV 62,455.38 62,455.38
ENCARGOS COM DEPREC 4,500.00 4,500.00
DESPESAS COM JUROS 1,800.00 1,800.00
RECEITAS COM JUROS 1,500.00 1,500.00
RECEITA COM VENDAS 95,000.00 95,000.00
1,123,863.96 1,123,863.96 900,034.29 900,034.29

-
 1-Feb BANCO
D BANCO 3,300.00 56,162.86 800.00 5-Feb
C RECEITA COM VENDAS 3,300.00 1-Feb 3,300.00 300.00 6-Feb
D ICMS A SOBRE VENDA 330.00 8-Feb 3,125.00 400.00 9-Feb
C ICMS A RECUPERAR 330.00 11-Feb 8,200.00 500.00 10-Feb
D CMV 2,285.14 15-Feb 1,650.00 2,000.00 12-Feb
C MERCADORIA 2,285.14 19-Feb 1,080.00 1,740.00 18-Feb
1-Feb 73,517.86 4,560.00 22-Feb
D ICMS 10,300.00
63,217.86

MOBILIÁRIO
45,000.00

3-Feb

4-Feb
D MERCADORIAS 4,590.00 DUPLICATAS A PAGAR
D ICMS A RECUERAR 510.00 12,000.00
C FORNECEDORES 5,100.00
5-Feb
D CONTA DE ENERGIA 800.00
C BANCO 800.00
6-Feb
D CONTA DE AGUA 300.00
C BANCO 300.00
8-Feb
D BANCO 3,125.00 6,250.00
D CLIENTES 3,125.00 CLIENTES
C RECEITA COM VENDAS 6,250.00 45,000.00 8,000.00 11-Feb
D ICMS SOBRE VENDAS 625.00 8-Feb 3,125.00
C ICMS A RECUPERAR 625.00 19-Feb 1,080.00
D CMV 3,808.56 49,205.00
C MERCADORIAS 3,808.56
9-Feb 41,205.00
D MATERIAL DE EXPEDIENTE 400.00
C BANCO 400.00
 10-Feb
D MATERIAL DE EXPEDIENTE 500.00
C BANCO 500.00 LUCRO DO EXERCÍCIO
11-Feb 9,888.86
D BANCO 8,200.00
C CLIENTES 8,000.00
C RECEITA COM JUROS 200.00
12-Feb
D EQUIPAMENTO DE INFOR. 2,000.00
C BANCO 2,000.00
15-Feb
D BANCO 1,650.00
C RECEITA COM VENDAS 1,650.00
D ICMS SOBRE VENDAS 165.00 RECEITA COM JUROS
C ICMS A RECUPERAR 165.00 1,500.00
D CMV 1,142.57 200.00 11-Feb
C MERCADORIAS 1,142.57 1,700.00
18-Feb
D MERCADORIAS 1,566.00
D ICMS A RECUPERAR 174.00
C BANCO 1,740.00
19-Feb
D BANCO 1,080.00
D CLIENTES 1,080.00
C RECEITA COM VENDAS 2,160.00
D ICMS SOBRE VENDAS 216.00
C ICMS A RECUPERAR 216.00 DEPREC ACUM EQUIP INFORM
D CMV 1,371.68 200.00
C MERCADORIAS 1,371.68 200.00 28-Feb
22-Feb 400.00
D FORNECEDORES 4,400.00
D DESPESA COM JUROS 160.00
C BANCOS 4,560.00
28-Feb
D ENCARGOS C/ DEPREC. 5,300.00
C DEPREC ACUM INSTALAÇÕES 2,666.67
C DEPREC. ACUM IMÓVEIS 666.67
C DEPREC. ACUM IMOBILIARIO 300.00 CONTA DE ENERGIA
C DEPREC ACUM VEÍCULOS 1,466.67 5-Feb 800.00
C DEPREC ACUM EQUIP INFORM 200.00
 INSTALAÇOES IMÓVEL
200,000.00 200,000.00

VEÍCULO FINANCIA. A PAGAR

110,000.00 80,000.00

MERCADORIAS ICMS A RECUPERAR

144,116.04 2,285.14 1-Feb 9,500.00 330.00
4-Feb 4,590.00 3,808.56 8-Feb 4-Feb 510.00 625.00
18-Feb 1,566.00 1,142.57 15-Feb 18-Feb 174.00 165.00
150,272.04 1,371.68 19-Feb 216.00
8,607.95 10,184.00 1,336.00
141,664.09
8,848.00

RECEITA COM VENDA ICMS SOBRE VENDAS

95,000.00 9,500.00
3,300.00 1-Feb 1-Feb 330.00
6,250.00 8-Feb 8-Feb 625.00
1,650.00 15-Feb 15-Feb 165.00
2,160.00 19-Feb 19-Feb 216.00
10,836.00
108,360.00
 PROV. P/IR PROV. PCSSLL

ENCARGOS CM DEPRECIAÇÃO
DESPESAS CM JUROS 4,500.00
1,800.00 28-Feb 5,300.00
22-Feb 160.00 9,800.00
1,960.00

DEPREC. ACUM IMÓVEIS DEPREC. ACUM IMOBILIARIO

666.67 300.00
666.67 28-Feb 300.00
1,333.33 600.00

CONTA DE AGUA MATERIAL DE EXPEDIENTE

6-Feb 300.00 9-Feb 400.00
10-Feb 500.00
900.00
 CAPITAL SOCIAL
500,000.00

GAR EQUIP. DE INFORMATICA

12,000.00
12-Feb 2,000.00
14,000.00

RAR FORNECEDORES
1-Feb 180,000.00 5,100.00 4-Feb
8-Feb 22-Feb 4,400.00
15-Feb 184,400.00
19-Feb
179,300.00

DAS CMV
62,455.38
1-Feb 2,285.14
8-Feb 3,808.56
15-Feb 1,142.57
19-Feb 1,371.68
71,063.34
L RESERVA LEGAL
1,351.71

ECIAÇÃO DEPREC ACUM INSTALAÇÕES

2,666.67
2,666.67 28-Feb
5,333.33

BILIARIO DEPREC ACUM VEÍCULOS

666.67
28-Feb 1,466.67 28-Feb
2,133.33

DIENTE
 BALANCETE DE VERIFICAÇÃO
CONTAS MOVIMENTO SALDO
DÉBITO CRÉDITO DEVEDOR CREDOR
BANCO 73,517.86 10,300.00 63,217.86
CLIENTES 49,205.00 8,000.00 41,205.00
MERCADORIAS 150,272.04 8,607.95 141,664.09
ICMS A RECUPERAR 10,184.00 1,336.00 8,848.00
INSTALAÇOES 200,000.00 200,000.00
IMÓVEL 200,000.00 200,000.00
MOBILIÁRIO 45,000.00 45,000.00
VEÍCULO 110,000.00 110,000.00
EQUIPAMENTOS DE INFORM 14,000.00 14,000.00
DEPREC ACUM INSTALAÇÕES 5,333.33 5,333.33
DEPREC. ACUM IMÓVEIS 1,333.33 1,333.33
DEPREC. ACUM IMOBILIARIO 600.00 600.00
DEPREC ACUM VEÍCULOS 2,133.33 2,133.33
DEPREC ACUM EQUIP INFORM 400.00 400.00
CONTA DE ENERGIA 800.00 800.00
CONTA DE AGUA 300.00 300.00
MATERIAL DE EXPEDIENTE 900.00 900.00
FINANCIA. A PAGAR 80,000.00 80,000.00
DUPLICATAS A PAGAR 12,000.00 12,000.00
FORNECEDORES 5,100.00 184,400.00 179,300.00
PROV. P/RI
PROV. P/CSSLL
CAPITAL SOCIAL 500,000.00 500,000.00
RESERVA LEGAL
LUCRO DO EXERCÍCIO
ICMS SOBRE VENDA 10,836.00 10,836.00
CMV 71,063.34 71,063.34
ENCARGOS COM DEPREC 9,800.00 9,800.00
DESPESAS COM JUROS 1,960.00 1,960.00
RECEITAS COM JUROS 1,700.00 1,700.00
RECEITA COM VENDAS 108,360.00 108,360.00
952,938.24 924,503.95 919,594.29 891,160.00
28,434.29
28,434.29
MÉTODO: MPM
DATA ENTRADA SAÍDA SALDO
QT VU VT QT VU VT QT VU
12/6/2023 1000 72.00 72,000.00 1000 72.00
12/7/2023 1100 73.64 81,000.00 2100 72.86
12/8/2023 500 72.86 36,428.57 1600 72.86
1/2/2023 675 80.00 54,000.00 2275 74.98
1/3/2023 583 74.98 43,711.27 1692 74.98
1/7/2023 250 74.98 18,744.11 1442 74.98
1/8/2023 450 80.00 36,000.00 1892 76.17
2/1/2023 30 76.17 2,285.14 1862 76.17
2/4/2023 60 85.00 4,590.00 1922 76.18
2/8/2023 50 76.17 3,808.56 1872 76.18
2/15/2023 15 76.17 1,142.57 1857 76.18
2/18/2023 20 87.00 1,566.00 1877 76.20
2/19/2023 18 76.20 1,371.68 1859 76.20

TOTAIS 0 - 0 - - 0
SALDO
VT
72,000.00
153,000.00 3300
116,571.43
170,571.43
126,860.16
108,116.04
144,116.04
141,830.91
146,420.91
142,612.34
141,469.77 -
143,035.77
141,664.09

-
DISCRIMINAÇÃO VR. DO BEM
DEZ JAN FEV MAR ABR MAIO JUNHO
INSTALAÇÕES 200,000.00
IMÓVEL 200,000.00
MOBILIÁRIO 45,000.00
VEÍCULO 50,000.00 60,000.00
EQUIP. DE INFORMATICA 12,000.00 2,000.00

TOTAL 507,000.00
VALOR DEPR DEPR
MENSAL ACUMUL
DEPR. TX A DEZEMBRO JANEIRO FEVEREIRO MARÇO ABRIL MAIO JUNHO

80% 1.67% 2,666.67 2,666.67

80% 0.42% 666.67 666.67
80% 0.83% 300.00 300.00
80% 1.67% 666.67 1,466.67
80% 2.08% 200.00 200.00

ZERO 4,500.00 5,300.00 -