Exercício Contabilidade Geral - Custo médio ponderado móvel

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Diário
	AJUSTES
	Op	Dia	Nat	Conta	Valor	Op	Dia	Nat	Conta	Valor
	1	5-Nov	ICMS a recolher	20	31-Dec	ICMS a recolher
	a	Bancos	R$2,239.00	a	ICMS a recuperar	R$33,966.00
	2	5-Nov	Salários a pagar	21	31-Dec	Despesa com depreciação	R$4,033.34
	a	bancos	R$4,800.00	a	Deprec. Ac. De veiculos	R$3,333.34
	3	5-Nov	Estoques	R$40,500.00	a	Deprec. Ac. De Moveis & Utens.	R$700.00
	ICMS a recuperar	R$8,890.24	22	31-Dec	Despesa com amortização
	a	Fornecedores	R$39,512.19	a	Amort. Ac. Software	R$266.66
	a	Bancos	R$9,878.05	23	31-Dec	Abat. S/ Compras	R$20,000.00
	4	Estoques	R$42,000.00	Dev. Compras	R$70,300.00
	6-Nov	ICMS a recuperar	R$9,219.51	a	Estoques	R$90,300.00
	a	Fornecedores	R$51,219.51	24	31-Dec	Receita de vendas	R$1,033,800.00
	5	7-Nov	Estoques	R$56,800.00	Receita financeiras	R$16,516.67
	ICMS a recuperar	R$12,468.29	a	ARE	R$1,050,316.67
	a	Fornecedores	R$62,341.46	25	31-Dec	ARE	R$527,096.50
	a	Bancos	R$6,926.83	a	Dev. De vendas	R$66,600.00
	6	8-Nov	Fornecedores	R$85,731.70	a	Desc. Comercial concedido	R$2,560.00
	a	CIMS a recuperar	R$15,431.70	a	ICMS s/ vendas	R$76,896.00
	a	Devolução de compras	R$70,300.00	a	CMV	R$224,340.50
	7	10-Nov	Bancos	R$53,550.00	a	Desp. De aluguel	R$55,000.00
	Clientes	R$124,950.00	a	Desp. De salários	R$62,400.00
	a	Receita de vendas	R$178,500.00	a	Desp. E. Eletrica	R$3,000.00
	ICMS s/ vendas	a	Desp. De depreciação	R$24,200.01
	a	ICMS a recolher	R$32,130.00	a	Desp. De amortização	R$1,599.99
	CMV	a	Desp. De publicidade	R$10,500.00
	a	Estoques	R$111,860.00	26	31-Dec	ARE
	8	29-Nov	Fornecedores	R$58,333.33	a	Lucros ou Prejuizos acumulados	R$523,220.17
	a	Receita Financeiras Obtida	R$2,916.67
	a	Bancos	R$55,416.66
	9	30-Nov	Despesas com salários
	a	Salários a pagar	R$4,800.00
	10	30-Nov	ICMS a recolher
	a	ICMS a recuperar	R$15,146.34
	11	5-Dec	Bancos	R$29,440.00
	Desc. Fin. Concedido	R$2,560.00
	a	Clientes	R$32,000.00
	12	5-Dec	CIMS a recolher
	a	Bancos	R$16,983.66
	13	5-Dec	Salários a pagar
	a	Bancos	R$4,800.00
	14	15-Dec	Estoques	R$180,000.00
	ICMS a recuperar	R$39,512.20
	a	Fornecedores	R$164,634.15
	a	Bancos	R$54,878.05
	15	16-Dec	Fornecedores
	a	Abatimneto s/ compras	R$20,000.00
	16	20-Dec	Despesas com Publicidade
	a	Bancos	R$10,500.00
	17	28-Dec	Clientes
	a	Receita de vendas	R$255,300.00
	ICMS s/ vendas
	a	ICMS a recolher	R$45,954.00
	CMV
	a	Estoques	R$152,179.50
	18	29-Dec	Decolução de vendas
	a	Clientes	R$66,600.00
	ICMS a recolher
	a	ICMS s/ vendas	R$11,988.00
	Estoques
	a	CMV	R$39,699.00
	19	31-Dec	Despesas com salários
	a	Salários a pagar	R$9,600.00
Razonete
	Ativo	Passivo	Resultado
	Caixa	Bancos	Contas a Pagar	Salários a pagar	Despesas de Salários	Despesas com Publicidade
	* 27,005.66	* 207,000.00	* 2,239.00	* 1	* 2,600.00	* 2	* 4,800.00	* 4,800.00	* 48,000.00	* 62,400.00	* 25	* 16	* 10,500.00	* 10,500.00	* 25
	* 7	* 53,550.00	* 4,800.00	* 2	* 13	* 4,800.00	* 4,800.00	* 9	* 9	* 4,800.00
	* 11	* 29,440.00	* 9,878.05	* 3	* 9,600.00	* 19	* 19	* 9,600.00
	* 6,926.83	* 5
	* 55,416.66	* 8
	* 16,983.66	* 12
	* 4,800.00	* 13
	* 54,878.05	* 14
	* 10,500.00	* 16
	* 27,005.66	0.0	* 289,990.00	* 166,422.25	0.0	* 2,600.00	* 9,600.00	* 19,200.00	* 62,400.00	* 62,400.00	* 10,500.00	* 10,500.00
	* 27,005.66	* 123,567.75	* 2,600.00	* 9,600.00	0.0	0.0
	Clientes	Móveis e Utensílios	Capital Social	Fornecedores	Despesa com Depreciação	Despesas com aluguel
	* 132,000.00	* 32,000.00	* 11	* 46,700.00	* 120,000.00	* 6	* 85,731.70	* 108,333.33	* 20,166.67	* 24,200.01	* 25	* 55,000.00	* 55,000.00	* 25
	* 7	* 124,950.00	* 66,600.00	* 18	* 8	* 58,333.33	* 39,512.19	* 3	* 21	* 4,033.34
	* 17	* 255,300.00	* 15	* 20,000.00	* 51,219.51	* 4
	* 62,341.46	* 5
	* 164,634.15	* 14
	* 512,250.00	* 98,600.00	* 46,700.00	0.0	0.0	* 120,000.00	* 164,065.03	* 426,040.64	* 24,200.01	* 24,200.01	* 55,000.00	* 55,000.00
	* 413,650.00	* 46,700.00	* 120,000.00	* 261,975.61	0.0	0.0
	Estoque de mercadorias	Veiculos	Reserva legal	ICMS a recolher	ICMS s/ vendas	Receita de vendas
	* 260,000.00	* 111,860.00	* 7	* 120,000.00	* 15,000.00	* 1	* 2,239.00	* 2,239.00	* 10,800.00	* 11,988.00	* 18	* 24	* 1,033,800.00	* 600,000.00
	* 3	* 40,500.00	* 152,179.50	* 17	* 10	R$15,146.34	* 32,130.00	* 7	* 7	* 32,130.00	* 76,896.00	* 25	* 178,500.00	* 7
	* 4	* 42,000.00	* 90,300.00	* 23	* 12	* 16,983.66
leandro moreira: leandro moreira:
Pagar dia 05/12 	* 16,983.66	* 17	* 45,954.00	* 255,300.00	* 17
	* 5	* 56,800.00	* 18	* 11,988.00	* 45,954.00	* 17
	* 14	* 180,000.00	* 20	* 33,966.00
	* 18	* 39,699.00
	* 618,999.00	* 354,339.50	* 120,000.00	0.0	0.0	* 15,000.00	* 45,954.00	* 45,954.00	* 88,884.00	* 88,884.00	* 1,033,800.00	* 1,033,800.00
	* 264,659.50	* 120,000.00	* 15,000.00	0.0	0.0
	Depreciação Acumulada (Veículos)	Abatimento S/ Compas	Lucros ou Prejuizos acumulados	Despesas com amortização	Devolução de vendas
	* 53,333.33	* 23	* 20,000.00	* 20,000.00	* 15	* 523,220.17	* 25	* 1,333.33	* 1,599.99	* 25	* 18	* 66,600.00	* 66,600.00	* 25
	* 3,333.34	* 21	* 22	* 266.66
	0.0	* 56,666.67	* 20,000.00	* 20,000.00	0.0	0.0	0.0	* 523,220.17	* 1,599.99	* 1,599.99	* 66,600.00	* 66,600.00
	* 56,666.67	0.0	0.0	* 523,220.17	0.0	0.0
	Amortização Acumulada (Software)	Depreciação Acum. (Móveis e Utens.)	CMV	Desc. Fin. Obtido
	* 4,000.00	* 11,900.00	* 7	* 111,860.00	* 39,699.00	* 18
	* 266.66	* 22	* 700.00	* 21	* 17	* 152,179.50	* 224,340.50	* 25
	0.0	* 4,266.66	0.0	* 12,600.00	0.0	0.0	0.0	0.0	* 264,039.50	* 264,039.50	0.0	0.0
	* 4,266.66	* 12,600.00	0.0	0.0	0.0	0.0
	ICMS a recuperar	Devolução de compras	Receitas financeiras	Desc. Fin. Concedido
	* 3	* 8,890.24	* 15,431.70	* 6	* 23	* 70,300.00	* 70,300.00	* 6	* 24	* 16,516.67	* 13,600.00	* 11	* 2,560.00	* 2,560.00	* 25
	* 4	* 9,219.51	* 15,146.34	* 10	* 2,916.67	* 8
	* 5	* 12,468.29
	* 14	* 39,512.20	* 33,966.00	* 20
	* 39,512.20	* 33,966.00	* 70,300.00	* 70,300.00	0.0	0.0	0.0	0.0	* 16,516.67	* 16,516.67	* 2,560.00	* 2,560.00
	* 5,546.20	0.0	0.0	0.0	0.0	0.0
	SOFTWARE	ARE
	* 4,800.00	* 25	* 527,096.50	* 1,050,316.67	* 24
	* 4,800.00	0.0	* 527,096.50	* 1,050,316.67
	* 4,800.00	* 523,220.17	* 26
Balanço
	Segovia S.A
	ATIVO	PASSIVO
	Caixa	R$27,005.66	Fornecedores	R$261,975.61
	Bancos	R$123,567.75	Contas a pagar	R$2,600.00
	Clientes	R$413,650.00	Salários a pagar	R$9,600.00
	Estoque	R$264,659.50
	ICMS a recuperar	R$5,546.20
	Veiculos	R$120,000.00
	(-) Deprec. Ac. Veiculos	-R$56,666.67
	Moveis e utensilios	R$46,700.00	Capital Social	R$120,000.00
	(-) Deprec. Ac. Moveis	-R$12,600.00	Lucros ou Prejuizos ac.	R$523,220.17
	Software	R$4,800.00	reserva Legal	R$15,000.00
	(-) Deprec. Software	-R$4,266.66
	TOTAL	R$932,395.78	TOTAL	R$932,395.78
CMV
	METODO - MPM
	DATA	HISTORICO	ENTRADA	SAIDA	SALDO
	QTD	$ UNITARIO	$ TOTAL	QTD	$ UNITARIO	$ TOTAL	QTD	$ UNITARIO	$ TOTAL
	Estoque Inicial	----	----	----	----	----	----	200	R$1,300.00	R$260,000.00
	5-Nov	Compras	30	R$1,350.00	R$40,500.00	----	----	----	230	R$1,306.52	R$300,500.00
	6-Nov	Compras	30	R$1,400.00	R$42,000.00	----	----	----	260	R$1,317.31	R$342,500.00
	7-Nov	Compras	40	R$1,420.00	R$56,800.00	----	----	----	300	R$1,331.00	R$399,300.00
	8-Nov	Dev. de compras	-50	R$1,406.00	-R$70,300.00	----	----	----	250	R$1,316.00	R$329,000.00
	10-Nov	Vendas	----	----	----	85	1316.00	R$111,860.00	165	R$1,316.00	R$217,140.00
	15-Dec	Compras	R$120.00	R$1,500.00	R$180,000.00	----	----	----	285	R$1,393.47	R$397,140.00
	16-Dec	Abat. s/ compras	----	----	-R$20,000.00	----	----	----	285	R$1,323.30	R$377,140.00
	28-Dec	Vendas	----	----	----	115	1323.30	R$152,179.50	170	R$1,323.30	224,960,50
	29-Dec	Dev. De vendas	----	----	----	-30	1323.30	-R$39,699.00	200	R$1,339.10	R$264,659.50
	Estoque Final
	194
DRE
	DRE
	Receita de vendas	R$1,033,800.00
	(-)	Dev. De vendas	R$66,600.00
	(-)	Desc. Comercial concedido	R$2,560.00
	(-)	ICMS s/ vendas	R$76,896.00
	Receita Liquida	R$887,744.00
	(-)	CMV	R$224,340.50
	Lucro Bruto	R$663,403.50
	(-)	Desp. De aluguel	R$55,000.00
	(-)	Desp. De salários	R$62,400.00
	(-)	Desp. E. Eletrica	R$3,000.00
	(-)	Desp. De depreciação	R$24,200.01
	(-)	Desp. De amortização	R$1,599.99
	(-)	Desp. De publicidade	R$10,500.00
	(+)	Receitas Financeiras	R$16,516.67
	Lucro Liquido	R$523,220.17
Memoria de calculo
	Devolução de compras	Depr. Ac. Veiculos	120.000-20000	´=1.666,67	2 x 	´= 3.333,34
	7-Nov	5-Nov	Total	60
	Dev. 	R$56,800.00	R$13,500.00	R$70,300.00
	ICMS 	R$12,468.29	R$2,963.41	R$15,431.70	Deprec. Ac. Moveis	46.700-4700	´=350	2 x 	´= 700
	Forne	R$69,268.29	R$16,463.41	R$85,731.70	120
	Amort. Ac. Software	4800	´=133,33	2 x 	´= 266,66
	36