TRABALHO tributaria 1

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LANÇAMENTOS NOVEMBRO
	NOVEMBRO	RECEITA DE SERVIÇO	SALARIOS A PAGAR	CAIXA	ESTOQUE
	LANÇTO 01	D	CAIXA	$10,000.00	$10,000.00	$11,000.00	$2,000.00	$45,000.00	$17,190.00
	C	RECEITA DE VENDA	$10,000.00	$10,000.00	$12,300.00
	$70,000.00
	D	ISS S SERVIÇO	$500.00
	C	ISS A RECOLHER	$500.00
	ICMS RECOLHER
	D	PIS S FATUTRAMENTO	$65.00	$2,700.00	$12,600.00	FORNECEDOR	MAQUINAS	CLIENTES
	C	PIS A RECOLHER	$65.00	TOTAL	$9,900.00	$35,000.00	$50,000.00	$7,000.00
	$15,000.00
	D	COFINS S FATURAMENTO	$300.00
	C	CIFINS A RECOLHER	$300.00	ICMS RECUPERAR
	$2,700.00	$2,700.00
	LANÇTO 02	D	ESTOQUE	$12,300.00	EMPRESTIMOS A PAGAR	CAPITAL	PREJUIZO ACUMULADO
	C	ICMS RECUPERAR	$2,700.00	$18,000.00	$320,000.00	$10,000.00
	C	FORNECEDOR	$15,000.00
	LANÇTO 03	D	CAIXA	$70,000.00	ISS A RECOLHER
	C	RECEITA DE VENDA	$70,000.00	$500.00
	VEICULOS	CONTA CORRENTE	TERRENOS
	D	CMV	$17,190.00	$32,000.00	$4,000.00	$234,000.00
	C	ESTOQUE	$17,190.00
	D	ICMS S VENDA	$12,600.00	PIS RECOLHER
	C	ICMS A RECOLHER	$12,600.00	$65.00	RECEITA VENDA
	$455.00	CMV
	D	PIS S FATUTRAMENTO	$455.00	$70,000.00	$17,190.00
	C	PIS A RECOLHER	$455.00
	D	COFINS S FATURAMENTO	$2,100.00	COFINS RECOLHER
	C	CIFINS A RECOLHER	$2,100.00	$300.00
	$2,100.00	ICMS S VENDA
	APURAÇÃO DOS IMPOSTOS	$2,700.00
	D	ICMS A RECOLHER	$2,700.00
	C	ICMS A RECUPERAR	$2,700.00
	PIS S FATURAMENTO
	$65.00
	$455.00
	COFINS S FATURAMENTO
	$300.00
	$2,100.00
BALANCETE NOVEMBRO
	BALANCETE
	CONTA	SALDO ANTERIOR	SALDO DEVEDOR	SALDO CREDOR	SALDO ATUAL
	CAIXA	$2,000.00	$80,000.00	0.0	$82,000.00	D	$492,320.00
	BANCO	$4,000.00	0.0	0.0	$4,000.00	D	$492,320.00
	CLIENTE	$7,000.00	0.0	0.0	$7,000.00	D	0.0
	ICMS RECUPERAR	0.0	$2,700.00	$2,700.00	0.0	D
	ESTOQUE	$45,000.00	$12,300.00	$17,190.00	$40,110.00	D
	TERRENOS	$234,000.00	0.0	0.0	$234,000.00	D
	MAQUINAS	$50,000.00	0.0	0.0	$50,000.00	D
	VEICULOS	$32,000.00	0.0	0.0	$32,000.00	D
	SALARIO A PAGAR	$11,000.00	0.0	0.0	$11,000.00	C
	FORNECEDOR	$35,000.00	0.0	$15,000.00	$50,000.00	C
	EMPRETIMOS	$18,000.00	0.0	0.0	$18,000.00	C
	ICMS A RECOLHER	0.0	$2,700.00	$12,600.00	$9,900.00	C
	CAPITAL SOCIAL	$320,000.00	0.0	0.0	$320,000.00	C
	ICMS S VENDA	0.0	$12,600.00	0.0	$12,600.00	D
	PIS S FATURAMENTO	0.0	$520.00	0.0	$520.00	D
	COFINS S FATURMANTO	0.0	$2,400.00	0.0	$2,400.00	D
	PIS A RECOLHER	0.0	$520.00	$520.00	C
	COFINS A RECOLHER	0.0	0.0	$2,400.00	$2,400.00	C
	ISS S SERVIÇOS	0.0	$500.00	0.0	$500.00	D
	ISS A RECOLHER	0.0	0.0	$500.00	$500.00	C
	RECEITA DE VENDA	0.0	0.0	$70,000.00	$70,000.00	C
	RECEITA DE SERVIÇO	0.0	0.0	$10,000.00	$10,000.00	C
	CMV	0.0	$17,190.00	0.0	$17,190.00	D
	PREJUIZO ACUMULADO	$10,000.00	0.0	0.0	$10,000.00	D
	$130,910.00	$130,910.00
LANÇAMENTOS DEZEMBRO
	DEZEMBRO	RECEITA DE SERVIÇO	SALARIOS A PAGAR	CAIXA	ESTOQUE
	LANÇTO 01	D	ESTOQUE MAT	$18,187.50	$10,000.00	$11,000.00	$2,000.00	$45,000.00	$17,190.00
	D	ICMS RECUPERAR	$4,500.00	$10,000.00	$12,300.00	$29,148.50
	D	PIS A RECUPERAR	$412.50	$70,000.00	$18,187.50
	D	COFINS A RECUPERAR	$1,900.00	$170,500.00
	D	IPI A RECUPERAR	$2,500.00
	C	FORNECEDOR	$25,000.00	ICMS RECOLHER	FORNECEDOR	MAQUINAS	CLIENTES
	$2,700.00	$12,600.00	$35,000.00	$50,000.00	$7,000.00
	LANÇTO 02	D	ESTOQUE PROD ELAB	$18,187.50	TOTAL	$9,900.00	$15,000.00
	C	MAT 	$18,187.50	$4,500.00	$27,900.00	$27,500.00
	LANÇTO 03
	D	ESTOQUE	$18,187.50	ICMS RECUPERAR	EMPRESTIMOS A PAGAR	CAPITAL	PREJUIZO ACUMULADO
	C	ESTOQUE PROD ELAB	$18,187.50	$2,700.00	$2,700.00	$18,000.00	$320,000.00	$10,000.00
	$4,500.00	$4,500.00
	LANÇTO 04	D	CAIXA	$170,500.00
	C	RECEITA DE VENDA	$155,000.00
	C	IPI A RECOLHER	$15,500.00
	ISS A RECOLHER	VEICULOS	CONTA CORRENTE	TERRENOS
	D	CPV	$29,148.00	$500.00	$32,000.00	$4,000.00	$234,000.00
	C	ESTOQUE	$29,148.50
	D	ICMS S VENDA	$27,900.00
	C	ICMS A RECOLHER	$27,900.00
	PIS RECOLHER	RECEITA VENDA	CMV	MATERIA PRIMA
	D	PIS S FATUTRAMENTO	$2,557.00	$65.00	$70,000.00	$17,190.00	$18,187.50
	C	PIS A RECOLHER	$2,557.00	$455.00	$155,000.00	$18,187.50
	$412.50	$2,557.00
	D	COFINS S FATURAMENTO	$11,780.00
	C	CIFINS A RECOLHER	$11,780.00
	COFINS RECOLHER	ICMS S VENDA	ESTOQUE PROD ELAB	CPV
	APURAÇÃO DOS IMPOSTOS	$300.00	$2,700.00	$18,187.50	$18,187.50	$29,148.50
	$2,100.00	$27,900.00
	D	IPI A RECOLHER	$2,500.00	$1,900.00	$11,780.00
	C	IPI RECUPERAR	$2,500.00
	PIS S RECUPERAR	PIS S FATURAMENTO	COFINS A RECUPERAR	COFINS S FATURAMENTO
	D	ICMS A RECOLHER	$4,500.00	$65.00	$65.00	$300.00	$300.00
	C	ICMS RECUPERAR	$4,500.00	$455.00	$455.00	$2,100.00	$2,100.00
	$412.50	$412.50	$2,557.00	$1,900.00	$1,900.00	$11,780.00
	D	PIS A RECOLHER	$412.50
	C	PIS RECUPERAR	$412.50	IPI A RECUPERAR	IPI A RECOLHER
	$2,500.00	$2,500.00	$2,500.00	$15,500.00
	D	COFINS A RECOLHER	$1,900.00
	C	COFINS RECUPERAR	$1,900.00
BALANCETE DEZEMBRO
	BALANCETE
	CONTA	SALDO ANTERIOR	SALDO DEVEDOR	SALDO CREDOR	SALDO ATUAL	* 492,320.00	* 723,244.50
	CAIXA	$82,000.00	$170,500.00	0.0	$252,500.00	D	$723,244.50	* 492,320.00	* 723,244.50
	BANCO	$4,000.00	0.0	0.0	$4,000.00	D	$712,244.50	0.0
	CLIENTE	$7,000.00	0.0	0.0	$7,000.00	D	$11,000.00
	ICMS RECUPERAR	0.0	$4,500.00	$4,500.00	0.0	D	$5,500.00
	IPI A RECUPERAR	0.0	$2,500.00	$2,500.00	0.0	D
	PIS A RECUPERAR	0.0	$412.50	$412.50	0.0	D
	COFINS A RECUPERAR	0.0	$1,900.00	$1,900.00	0.0	D
	ESTOQUE	$40,110.00	$18,187.50	$29,148.50	$29,149.00	D
	TERRENOS	$234,000.00	0.0	0.0	$234,000.00	D
	MAQUINAS	$50,000.00	0.0	0.0	$50,000.00	D
	VEICULOS	$32,000.00	0.0	0.0	$32,000.00	D
	SALARIO A PAGAR	$11,000.00	0.0	0.0	$11,000.00	C
	FORNECEDOR	$50,000.00	0.0	$27,500.00	$77,500.00	C
	EMPRETIMOS	$18,000.00	0.0	0.0	$18,000.00	C
	ICMS A RECOLHER	$9,900.00	$4,500.00	$27,900.00	$33,300.00	C
	PIS A RECOLHER	$520.00	$412.50	$2,557.00	$2,664.50	C
	COFINS A RECOLHER	$2,400.00	$1,900.00	$11,780.00	$12,280.00	C
	CAPITAL SOCIAL	$320,000.00	0.0	0.0	$320,000.00	C
	ICMS S VENDA	$12,600.00	$27,900.00	$40,500.00	D
	PIS S FATURAMENTO	$520.00	$2,557.00	0.0	$3,077.00	D
	COFINS S FATURMANTO	$2,400.00	$11,780.00	0.0	$14,180.00	D
	CPV	0.0	$29,148.50	0.0	$29,148.50	D
	ISS S SERVIÇOS	$500.00	0.0	0.0	$500.00	D
	ISS A RECOLHER	$500.00	0.0	0.0	$500.00	C
	IPI A RECOLHER	0.0	$2,500.00	$15,500.00	$13,000.00	C
	RECEITA DE VENDA	$70,000.00	$155,000.00	$225,000.00	C
	RECEITA DE SERVIÇO	$10,000.00	0.0	0.0	$10,000.00	C
	CMV	$17,190.00	0.0	0.0	$17,190.00	D
	PREJUIZO ACUMULADO	$10,000.00	0.0	0.0	$10,000.00	D
	$278,698.00	$278,698.00
ARE e DRE
	ARE	RECEITA DE SERVIÇO	RECEITA DE VENDA	ARE
	D	RECEITA DE SERVIÇO	$10,000.00	$10,000.00	$10,000.00	$225,000.00	$225,000.00	$10,000.00
	C	ARE	$10,000.00	$225,000.00
	D	RECEITA DE VENDA	$225,000.00
	C	ARE	$225,000.00
	DRE
	RECEITA VENDA	$225,000.00
	(-)	ICMS S VENDA	$40,500.00
	(-)	PIS S VENDA	$3,077.00
	(-)	COFINS S VENDA	$14,180.00
	RECEITA DE SERVIÇOS	$10,000.00
	(-)	ISS S SERVIÇOS	$500.00
	(=)	RECEITA LÍQUIDA	$176,743.00
	(-)	CMV	$17,190.00
	(-)	CPV	$29,148.50
	(=)	LUCRO OP BRUTO	$130,404.50
BALANÇO PATRIMONIAL
	BALAÇO PATRIMONIAL
	ATIVO	PASSIVO
	ATIVO CIRCULANTE	PASSIVO CIRCULANTE
	CAIXA	$252,500.00	FORNECEDOR	$77,500.00
	BANCO	$4,000.00	SALARIOS A PAGAR	$11,000.00
	CLIENTES	$7,000.00	EMPRESTIMOS	$18,000.00
	ESTOQUE	$29,149.00	ICMS A RECOLHER	$33,300.00
	PIS A RECOLHER	$2,664.50
	COFINS A RECOLHER	$12,280.00
	IPI A RECOLHER	$13,000.00
	ISS A RECOLHER	$500.00
	ATIVO NÃO CIRCULANTE	PATRIMONIO LÍQUIDO
	TERRENOS	$234,000.00	CAPITAL SOCIAL	$320,000.00
	MAQUINAS	$50,000.00	PREJUIZO ACUMULADO	$(10,000.00)
	VEICULOS	$32,000.00	LUCROS ACUMULADOS	$130,404.50
	TOTAL	$608,649.00	TOTAL	$608,649.00