Balanços Sucessivos (2)

Administração

•

USP-SP

Gabriel Rotermund

26.03.2018

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Exercício 4.1
	PROFESSOR: Márcio Luiz Borinelli
	Exercício 7
	BALANÇO PATRIMONIAL	Classificação	30-Nov	1-Dec	2-Dec	3-Dec	4-Dec	5-Dec	6-Dec	7-Dec	8-Dec	9-Dec	11	12	13	14	15	16
	ATIVO
	Clientes (contas a receber)	AC	* 33,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00	* 61,000.00
	Depreciação acum. Equipamentos	Imobilizado	* (8,000.00)	* (8,000.00)	* (8,000.00)	* (8,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)	* (12,000.00)
	Depreciação acum. Imóveis	Imobilizado	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)	* (4,800.00)
	Disponibilidades (caixa e bancos)	AC	* 28,000.00	* 70,000.00	* 70,000.00	* 64,000.00	* 64,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00	* 44,000.00
	Equipamentos (áriea de vendas)	Imobilizado	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00	* 20,000.00
	Estoque de mercadorias	AC	* 53,400.00	* 12,240.00	* 12,240.00	* 12,240.00	* 12,240.00	* 12,240.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00	* 11,760.00
	Imóveis (adm)	Imobilizado	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00
	Investimentos permanentes 	Investimentos	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00	* 17,000.00
	TOTAL DO ATIVO	* 201,000.00	* 229,840.00	* 229,840.00	* 223,840.00	* 217,440.00	* 197,440.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00
	PASSIVO
	Adiantamento de clientes	PC	* 2,000.00	* 2,000.00	* 2,000.00	* 2,000.00	* 2,000.00	* 2,000.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00	* 1,200.00
	Financiamentos a pagar (LP)	PNC	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00	* 22,000.00
	Fornecedores (contas a pagar)	PC	* 80,000.00	* 80,000.00	* 80,000.00	* 80,000.00	* 80,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00	* 60,000.00
	Impostos e contribuições a recolher	PC	* 5,000.00	* 5,000.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00	* 13,400.00
	Salários e encargos a pagar	PC	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00	* 6,000.00
	TOTAL DO PASSIVO	* 115,000.00	* 115,000.00	* 123,400.00	* 123,400.00	* 123,400.00	* 103,400.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00	* 102,600.00
	PATRIMÔNIO LÍQUIDO
	Capital social	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00	* 50,000.00
	Reservas de lucros	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00	* 19,000.00
	RESULTADO DO EXERCÍCIO	* 17,000.00	* 45,840.00	* 37,440.00	* 31,440.00	* 25,040.00	* 25,040.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00	* 25,360.00
	Custo das mercadorias vendidas	* (88,000.00)	* (129,160.00)	* (129,160.00)	* (129,160.00)	* (129,160.00)	* (129,160.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)	* (129,640.00)
	Despesas de salários (adm)	* (30,000.00)	* (30,000.00)	* (30,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)	* (34,000.00)
	Despesas de salários (vendas)	* (15,000.00)	* (15,000.00)	* (15,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)	* (17,000.00)
	Receita de vendas	* 150,000.00	* 220,000.00	* 220,000.00	* 220,000.00	* 220,000.00	* 220,000.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00	* 220,800.00
	Impostos sobre vendas	0.0	0.0	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)	* (8,400.00)
	Custos com depreciação equip.	0.0	0.0	0.0	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)	* (4,000.00)
	Custos com depreciação imóvel	0.0	0.0	0.0	0.0	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)	* (2,400.00)
	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	TOTAL DO PATRIMÔNIO LÍQUIDO	* 86,000.00	* 114,840.00	* 106,440.00	* 100,440.00	* 94,040.00	* 94,040.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00	* 94,360.00
	TOTAL DO PASSIVO + PL	* 201,000.00	* 229,840.00	* 229,840.00	* 223,840.00	* 217,440.00	* 197,440.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00	* 196,960.00
	Confirmação: Ativo - (Passivo+PL)	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Exercício 4.2
	PROFESSOR: Márcio Luiz Borinelli
	Gabarito do Exercício 4 (Transportadora Brasil)	Gabarito do Exercício 4 (Transportadora Brasil)
	Transportadora Brasil	Transportadora Brasil	Transportadora Brasil	Transportadora Brasil
	Balanço Patrimonial em 31/12/X1 	Demonstração de Resultados - Período 30/11/X1 a 31/12/X1	Demonstração dos Fluxos de Caixa - Período 30/11/X1 a 31/12/X1	Demonstração dos Fluxos de Caixa - Período 30/11/X1 a 31/12/X1
	ATIVO	31/12/X1	PASSIVO	31/12/X1	MÉTODO DIRETO	MÉTODO INDIRETO
	ATIVO CIRCULANTE	0.0	PASSIVO CIRCULANTE	0.0	Receita bruta de vendas e serviços	0.0	Fluxo de Caixa das Atividades Operacionais	Operação	Fluxo de Caixa das Atividades Operacionais
	(-) Deduções da receita bruta	0.0
	(=) Receita líquida de vendas e serviços	0.0
	(-) Custos das vendas e dos serviços 	0.0
	ATIVO NÃO CIRCULANTE	0.0	PASSIVO NÃO CIRCULANTE	0.0
	Realizável a Longo Prazo	0.0
	Caixa consumido nas Atividades Operacionais	0.0	Caixa consumido nas Atividades Operacionais	0.0
	Investimentos	0.0
	PATRIMÔNIO LÍQUIDO	0.0	Fluxo de Caixa das Atividades de Investimentos	Fluxo de Caixa das Atividades de Investimentos
	(=) Lucro bruto	0.0
	Imobilizado	0.0	(-) Despesas operacionais
0.0	Caixa consumido nas Atividades de Investimentos	0.0	Caixa consumido nas Atividades de Investimentos	0.0
	(=) Lucro antes do resultado financeiro	0.0	Fluxo de Caixa das Atividades de Financiamentos	Fluxo de Caixa das Atividades de Financiamentos
	(+/-) Resultado financeiro	0.0
	(=) Lucro líquido do exercício	0.0	Caixa gerado nas Atividades de Financiamentos	0.0	Caixa gerado nas Atividades de Financiamentos	0.0
	Intangível	0.0
	Saldo de caixa no início do período	Saldo de caixa no início do período
	Saldo de caixa no final do período	Saldo de caixa no final do período
	TOTAL DO ATIVO	0.0	TOTAL DO PASSIVO + PL	0.0	Caixa gerado no período	0.0	Caixa gerado no período	0.0