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Prévia do material em texto

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Autoria: Wagner Luiz Villalva
Tema 04
Regimes de Contabilidade Adotados pelas Empresas
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Regimes de Contabilidade Adotados pelas Empresas
Autoria: Wagner Luiz Villalva
Como citar esse documento:
VILLALVA, Wagner Luiz. Contabilidade Intermediária: Regimes de Contabilidade Adotados pelas Empresas. Caderno de Atividades. Valinhos: 
Anhanguera Educacional, 2015.
Índice
‹ 201� Anhanguera Educacional. 3roibida a reproduomo ¿nal ou parcial por TualTuer meio de impressmo, em Iorma idrntica, resumida ou modi¿cada em ltngua 
portuguesa ou TualTuer outro idioma.
Pág. 13
Pág. 14 Pág. 14
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Total da Nota Fiscal R$ 105.00 R$ 220.00
Valor Base R$ 100.00 R$ 200.00
ICMS 18% R$ 18.00 18% R$ 36.00 R$ 18.00
IPI 5% R$ 5.00 10% R$ 20.00 R$ 15.00
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RESULTADO DO EXERCÍCIO
REGIME DE COMPETÊNCIA REGIME DE CAIXA
RECEITAS 500.000,00 300.000,00
(-) DESPESAS (200.000,00) (150.000,00)
RESULTADO 300.000,00 150.000,00
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AGORAÉASUAVEZ
Questão 1
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Questão 2
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Questão 3
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Questão 4
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Questão 5
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Nº CONTAS DÉBITO CRÉDITO
� &$,;$ ��������� 
� %$1&2�&217$6�029,0(172 ��������� 
� '83/,&$7$6�$�5(&(%(5 �������� 
� (67248(�'(�0$7(5,$/�'(�&216802 �������� 
� 0Ï9(,6�(�87(16Ë/,26 �������� 
� 9(Ë&8/26 ��������� 
� '(63(6$6�'(�25*$1,=$d­2 �������� 
� '83/,&$7$6�$�3$*$5 ��������
� 3520,66Ï5,$6�$�3$*$5 ���������
�� &$3,7$/ ���������
�� È*8$�(�(6*272 ����� 
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�� 0$7(5,$/�'(�&216802 ������ 
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TOTAL 87.100,00 87.100,00
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REFERÊNCIAS
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Arquivo XML:�$UTXLYR�(OHWU{QLFR��p�D�QRWD�¿VFDO�HOHWU{QLFD��p�R�GRFXPHQWR�TXH�WHP�D�YDOLGDGH�SHUDQWH�R�¿VFR��
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GABARITO
Questão 1
Resposta: 1R�5HJLPH�GH�&RPSHWrQFLD�DV�UHFHLWDV�H�GHVSHVDV�GHYHUmR�VHU�UHODWDGDV�QR�PrV�GH�HQWUDGD�H�VDtGD�QD�
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Questão 2
Resposta:�$�HPSUHVD�%HWD�SRVVXL�5���������������HP�EHQV�QR�%DODQoR�SDWULPRQLDO��VDEHQGR�VH�TXH�HP�VHX�SDVVLYR�
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OtTXLGR�GD�HPSUHVD�FRUUHVSRQGH�D�R$ 1.800.000,00.
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DIREITOS = 1/3 DO PASSIVO = 600.000,00 PASSIVO = 60% DOS BENS = 1.800.000,00
BENS = 3.000.000,00 PATRIMÔNIO LÍQUIDO = 1.800.000,00
TOTAL = 3.600.000,00 TOTAL = 3.600.000,00
Questão 3
Resposta:�$OWHUQDWLYD�%�
Questão 4
Resposta:�$�HPSUHVD�YHQGHX�5��������������Vy�UHFHEHQGR�5������������H�WHYH�FRPR�GHVSHVD�5��������������Vy�
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3.000.000,00 e R$ 4.000.000,00�
REGIME DE COMPETÊNCIA REGIME DE CAIXA
RECEITA 15.000.000,00 5.000.000,00
DESPESA 12.000.000,00 1.000.000,00
LUCRO 3.000.000,00 4.000.000,00
Questão 5
Resposta: 'HVSHVDV����������������������������������������� ������
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