Baixe o app para aproveitar ainda mais
Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original
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
Compartilhar