MATERIAL COMPLEMENTAR ART 1

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Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos













Classificação das Contas no BP
              
ordem decrescente do grau de liquidez

     
                 


              
   ordem decrescente de exigibilidade      recursos de 
terceiros


     
recursos próprios
 
    

IMPORTANTE.:Lucros Acumuladospequeno 
porte
conta transitória
           total     

IMPORTANTE: Sociedades de Grande Porte  




Balanço Patrimonial
ATIVO PASSIVO
Circulante Circulante
Não Circulante Não Circulante

 Patrimônio Líquido
 
 




TOTAL ATIVO $ TOTAL PASSIVO $
                 

Balanço Patrimonial
ATIVO PASSIVO
Circulante Circulante
 
 
 
 
 

Não Circulante
 Não Circulante
 

 Patrimônio Líquido




TOTAL ATIVO $ TOTAL PASSIVO $

               





Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos










Guia de Inglês 
Grátis
Ativo
     Contas Patrimoniais       
        

            

ordem decrescente do grau de liquidez


               
             
                    


              
       


devedorContas redutoras do ativo

Ativo Circulante
            

           
curtoprazo
Ex:             


OBS.:         


1) 

      
               









OBS.:

           

  
           
              

  no dia da aplicação


no dia do seu resgate



2) 


Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos














3) 












               

OBS.:






            

        conta redutora do ativo
(clique aqui)

4) 
            

OBS.:
     
               



             
a recuperar
  Impostos a recolher    
                



          

 



OBS.:           

            
           
              
Adiantamento a fornecedores         













Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos

















                  


5) 
              





OBS.:               
                



              


            


OBS.:passivos


  Ex.:
                   




            

OBS.:Aluguéis passivos a vencerpassivos

            

     Ex.:IGP-M
                 

OBS.:  IGP-M            

       



Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos

















Ativo Não Circulante
           
    longo prazo       

            
          

OBS.:


              

1) 
        longo 
prazo

               
Exemplo:               
            Clientes a LP  
ealizável a longo prazo
                  

"Os direitos realizáveis após o término do exercício seguinte, assim como os derivados de vendas, 
adiantamentos ou empréstimosa sociedades coligadas ou controladas (artigo 243), diretores, acionistas ou 
participantes no lucro da companhia, que não constituírem negócios usuais na exploração do objeto da 
companhia.”


Ex.:
              


         Clientes de longo prazo   
          Ex.:    
  
Duplicatas a receber de curto prazo
Duplicatas a receber de longo prazo
               

              

            

          
     Realizável a longo prazo        







OBS.: Ativo Circulante
Ativo Realizável a Longo Prazo
          for efetivamente essa    
Ex.:
 


OBS.: "Somente 
a União nos seguintes casos excepcional, pode instituir empréstimos compulsórios:
I – guerra externa, ou sua iminência;
II – calamidade pública que exija auxílio federal impossível de atender com os recursos orçamentários 
disponíveis;
III – conjuntura que exija a absorção temporária de poder aquisitivo.”

"A União, mediante lei complementar, poderá instituir empréstimos compulsórios:
I - para atender a despesas extraordinárias, decorrentes de calamidade pública, de guerra externa ou sua 
iminência;

Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos














2) 

gerar rendimentosnão



"As participações permanentes em outras sociedades e os direitos de qualquer natureza, não classificáveis no 
ativo circulante, e que não se destinem à manutenção da atividade da companhia ou da empresa.”

                
              
Ex.:

OBS.:             



Ativo circulante
 Realizável a longo prazo
Investimentos
             

bens de renda

Ex.:


Ex.: 
OBS.:               




 

Realizável alongo prazo
               
            
 

OBS.:


                
              
           



OBS.: 

            
                

        

 conta redutora do ativo (clique aqui)


Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos














3) 
               
 não
               

OBS.: 



"Os direitos que tenham por objeto bens corpóreos destinados à manutenção das atividades da companhia ou 
da empresa ou exercidos com essa finalidade, inclusive os decorrentes de operações que transfiram à 
companhia os benefícios, riscos e controle desses bens.”








Ex.: 








 Ex.:



OBS.:






 conta redutora do ativo (clique aqui)
 conta redutora do ativo (clique aqui)
4) 
   
 

 

"Os direitos que tenham por objeto bens incorpóreos destinados à manutenção da companhia ou exercidos com 
essa finalidade, inclusive o fundo de comércio adquirido.”
          CPC 04    


              
             

OBS.:

Material de Apoio
















Pratique



Ajuda






Entretenimento

Diversos















           

             



Por exemplo:         

OBS.:        











 conta redutora do ativo (clique aqui)

Informações Adicionais:
 intangível    
goodwill

Goodwill               
              
          

 goodwill       
             
        goodwill      
    
  Goodwill           

Teste de Impairment 
  
  

    


Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos














Contas Redutoras do Ativo

              
                
               

Provisão para Créditos de Liquidação Duvidosa (PCLD)











D-
C-
OBS.:
        



Exemplo

3%
 $5.000.000,00

$150.000,00

D-
C-
Provisão para ajuste ao valor de mercado



             


                

Provisão para perdas prováveis na realização de investimentos

              

Depreciação acumulada

                 

               
ex.:

OBS.:


Conta Taxa (ao ano) Vida útil
  
  
  

Material de Apoio

















Pratique



Ajuda






Entretenimento

Diversos

















Exemplo 2



$600

D-
C-
Depreciação de bens adquiridos usados



Exemplo:

          




OBS.:
 

Para tirar mais dúvidas sobre este assunto, acesse o site:
http://www.receita.fazenda.gov.br/pessoajuridica/dipj/2003/pergresp2003/pr460a473.htm
Exaustão acumulada
  

               


Lançamento contábil:
D-
C-
Amortização acumulada

              

                 


              










D-
C-
Exemplo
Benfeitorias em bens de terceiros

