Exercícios de FixaÃÃo 2 Contabilidade Geral I

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Exercícios de Fixação
 
 O método das partidas dobradas determina que, para cada lançamento a
débito em uma conta, deve haver um lançamento correspondente a crédito
em outra. Ou seja, para cada valor a débito, deverá existir um valor similar a
crédito. Apresente, dentre as alternativas abaixo, a que representa um
lançamento de 2ª fórmula.
 A) D - Caixa.
 C- Bancos R$ 100,00.
 
 B) D - Fornecedores R$ 1.000,00.
 C - Caixa R$ 600,00.
C - Banco R$ 400,00.
 
 C) D - Fornecedores R$ 800,00.
 D - Juros R$ 200,00.
C- Banco R$ 1.000,00.
 
 D) D - Mercadorias R$ 1.000,00.
 D - ICMS a recuperar R$ 200,00.
C - Caixa R$ 200,00.
C - Fornecedores R$ 1.000,00.
 
 E) D - Salários.
 C - Salários a pagar R$ 500,00.
 
 Resposta: B
Explicação: O lançamento de 2ª fórmula se apresenta por um débito e
dois créditos.
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 QUESTÃO 2
 Os fatos administrativos são os que provocam alterações nos
elementos do patrimônio; portanto, interessam à contabilidade. Por
essa razão, são também chamados de fatos contábeis e são
classificados em:
 Fatos permutativos ou compensativos.
 Fatos modificativos: aumentativos ou diminutivos.
 Fatos mistos ou compostos: aumentativos ou diminutivos.
 Dentre as alternativas abaixo, assinale a que representa um fato
modificativo.
 A) D - Caixa.
 C - Bancos.
 
 B) D - Fornecedores.
 C - Caixa.
 
 C) D - Salários a pagar.
 C - Banco.
 
 D) D - Mercadorias.
 D - ICMS a recuperar.
C - Fornecedores.
 
 E) D - Clientes.
 C - Receita com vendas de mercadorias.
 
 Resposta: E
 
 EXPLICAÇÃO: São aqueles que modificam o patrimônio líquido e,
normalmente, têm uma receita ou uma despesa envolvida.
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QUESTÃO 3
 Adaptada de IBADE. Órgão: Prefeitura de Santa Luzia D`Oeste - RO 2020.
 O patrimônio é o conjunto de bens e direitos e obrigações de uma
determinada entidade. Os bens e direitos que correspondem à parte “boa”
denominam-se ATIVO na contabilidade. Já as obrigações (dívidas), de uma
entidade, que correspondem à parte “ruim” denominam-se PASSIVO na
contabilidade. Sobre ATIVO e / ou PASSIVO, é correto afirmar que:
 
 A) A diferença entre o ativo e o passivo de uma entidade denomina-se
patrimônio bruto.
 
 B) Passivo é uma obrigação presente da entidade, derivada de
eventos já ocorridos, cuja liquidação se espera que resulte em saída
de recursos capazes de gerar benefícios econômicos.
 
 C) Considerando que ativo representa os direitos que a entidade
possui junto a terceiros e aos bens pertencentes a ela, o ativo também
pode ser denominado patrimônio líquido e corresponde às aplicações
de recursos da própria entidade.
 
 D) Contabilmente, os direitos representam o poder de contrair dívidas
ou de compensar alguma coisa em benefício da própria entidade.
 
 E) Bens de venda são ativos que pertencem a terceiros, em poder da
entidade, e que há a intenção de sua venda.
 
 Resposta: B
 
 Explicação: Passivo é uma obrigação presente da entidade de
transferir um recurso econômico como resultado de eventos passados.
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 QUESTÃO 4
 Adaptada de FURB. Órgão: TIMBOPREV - SC Prova: FURB -
2021 - TIMBOPREV - SC - Auxiliar de Serviços Administrativos.
 O patrimônio de uma instituição configura-se pelo conjunto de
seus bens e direitos, assim como de suas obrigações.
Denominado ativo, os bens recebem sua classificação em bens
móveis e imóveis. Isso posto, ao encontro dessa especificação,
são considerados bens móveis:
 
 A) Estoques, máquinas, equipamentos e veículos.
 
 B) Estoques, terrenos, construções e veículos.
 
 C) Máquinas, edifícios, terrenos e equipamentos.
 
 D) Estoques, equipamentos, construções e máquinas.
 
 E) Terrenos, máquinas, estoques e equipamentos.
 
 Resposta: A
 
 Explicação:São móveis os bens suscetíveis de movimento próprio ou
de remoção por força alheia, sem alteração da substância ou da
destinação econômico-social.
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 QUESTÃO 5
 Adaptada de IBFC. Órgão: EBSERH. Prova: IBFC - 2020 - EBSERH -
Técnico em Contabilidade.
 Assinale a alternativa correta em relação à compra de um notebook, para
utilização de um auditor externo, com pagamento à vista.
 
 A) Deve ser classificado como fato contábil modificativo.
 B) Deve ser classificado como fato contábil misto.
 C) Deve ser classificado como ato contábil modificativo.
 D) Deve ser classificado como fato contábil permutativo.
 E) Deve ser classificado como ato contábil não modificativo do ativo.
 
 Resposta: D
 
 Explicação: Trata-se de uma compra à vista: vai aumentar o ativo com o bem
comprado (imobilizado); vai diminuir o caixa (as duas contas pertencem ao
ativo).
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