Balanço completo

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Lançamentos
	
			ATIVO										PASSIVO+PL
		JAN		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec.	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			1	100,000													100,000
			2	-20,000								20,000
			3	-20,000			50,000						30,000
			4	150,000												150,000
			SF	210,000	0	0	50,000	0	0	0	0	20,000	30,000	0	0	150,000	100,000	0	0
	
		ATIVO		280,000
		P+PL		280,000
	
	
			ATIVO										PASSIVO+PL
		FEV		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-)Deprec.	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	210,000	0	0	50,000	0	0	0	0	20,000	30,000	0	0	150,000	100,000	0	0
			1A	50,000	10,000														60,000
			1B				-40,000												-40,000
			2	-10,000			80,000						70,000
			3	-30,000									-30,000
			4	-180,000						180,000
			5	-3,000															-3,000
	
																		17,000	-17,000
			SF	37,000	10,000	0	90,000	0	0	180,000	0	20,000	70,000	0	0	150,000	100,000	17,000	0
	
		ATIVO		337,000
		P+PL		337,000
	
			ATIVO										PASSIVO+PL
		MAR		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	37,000	10,000	0	90,000	0	0	180,000	0	20,000	70,000	0	0	150,000	100,000	17,000	0
			1	10,000	-10,000
			2	-70,000									-70,000
			3A	130,000	20,000														150,000
			3B				-90,000												-90,000
			4	-2,000															-2,000
			5	-10,000			100,000						90,000
			6	-50,000												-50,000
			7								-3,000								-3,000
																		55,000	-55,000
			SF	45,000	20,000	0	100,000	0	0	180,000	-3,000	20,000	90,000	0	0	100,000	100,000	72,000	0
	
		ATIVO		362,000
		P+PL		362,000
	
			ATIVO										PASSIVO+PL
		ABR		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	45,000	20,000	0	100,000	0	0	180,000	-3,000	20,000	90,000	0	0	100,000	100,000	72,000	0
			1	20,000	-20,000
			2	-90,000									-90,000
			3A	130,000	50,000														180,000
			3B				-100,000												-100,000
			4	-2,000															-2,000
			5	-100,000			150,000						50,000
			6								-3,000								-3,000
			7											10,000					-10,000
			8											5,000					-5,000
																		60,000	-60,000
			SF	3,000	50,000	0	150,000	0	0	180,000	-6,000	20,000	50,000	15,000	0	100,000	100,000	132,000	0
	
		ATIVO		397,000
		P+PL		397,000
	
			ATIVO										PASSIVO+PL
		MAI		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	3,000	50,000	0	150,000	0	0	180,000	-6,000	20,000	50,000	15,000	0	100,000	100,000	132,000	0
			1	50,000	-50,000
			2A	-50,000									-50,000
			2B	-10,000										-10,000
			2C	-5,000										-5,000
			3A	200,000	50,000														250,000
			3B				-150,000												-150,000
			4	-2,000															-2,000
			5	-50,000			200,000						150,000
			6	-100,000												-100,000
			7								-3,000								-3,000
			8											10,000					-10,000
			9											5,000					-5,000
																		80,000	-80,000
			SF	36,000	50,000	0	200,000	0	0	180,000	-9,000	20,000	150,000	15,000	0	0	100,000	212,000	0
	
		ATIVO		477,000
		P+PL		477,000
	
			ATIVO										PASSIVO+PL
		JUN		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	36,000	50,000	0	200,000	0	0	180,000	-9,000	20,000	150,000	15,000	0	0	100,000	212,000	0
			1	50,000	-50,000
			2A	-150,000									-150,000
			2B	-10,000										-10,000
			2C	-5,000										-5,000
			3A	200,000	100,000														300,000
			3B				-200,000												-200,000
			4	-100,000			300,000						200,000
			5								-3,000								-3,000
			6											10,000					-10,000
			7											5,000					-5,000
			8	400,000												400,000
			9	-360,000						360,000
			10	-24,000														-24,000
																		82,000	-82,000
			SF	37,000	100,000	0	300,000	0	0	540,000	-12,000	20,000	200,000	15,000	0	400,000	100,000	270,000	0
	
		ATIVO		985,000
		P+PL		985,000
	
			ATIVO										PASSIVO+PL
		JUL		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	37,000	100,000	0	300,000	0	0	540,000	-12,000	20,000	200,000	15,000	0	400,000	100,000	270,000	0
			1	100,000	-100,000
			2A	-200,000									-200,000
			2B	-10,000										-10,000
			2C	-5,000										-5,000
			3A	390,000	80,000														470,000
			3B				-300,000												-300,000
			4	-180,000			330,000						150,000
			5								-9,000								-9,000
			6											10,000					-10,000
			7											5,000					-5,000
			8	-4,000															-4,000
			9	-6,000				6,000
			10	-100,000												-100,000
			11	-10,000														-10,000
																		142,000	-142,000
			SF	12,000	80,000	0	330,000	6,000	0	540,000	-21,000	20,000	150,000	15,000	0	300,000	100,000	402,000	0
	
		ATIVO		967,000
		P+PL		967,000
	
			ATIVO										PASSIVO+PL
		AGO		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	12,000	80,000	0	330,000	6,000	0	540,000	-21,000	20,000	150,000	15,000	0	300,000	100,000	402,000	0
			1	80,000	-80,000
			2A	-150,000									-150,000
			2B	-10,000										-10,000
			2C	-5,000										-5,000
			3A	400,000	50,000														450,000
			3B				-330,000												-330,000
			4	-220,000			320,000						100,000
			5								-9,000								-9,000
			6											10,000					-10,000
			7											5,000					-5,000
			8													4,000			-4,000
			9					-500											-500
			10	-50,000												-50,000
			11	-40,000					40,000
			12												5,000			-5,000
																		91,500	-91,500
			SF	17,000	50,000	0	320,000	5,500	40,000	540,000	-30,000	20,000	100,000	15,000	5,000	254,000	100,000	488,500	0
	
		ATIVO		962,500
		P+PL		962,500
	
			ATIVO										PASSIVO+PL
		SET		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	17,000	50,000	0	320,000	5,500	40,000	540,000	-30,000	20,000	100,000	15,000	5,000	254,000	100,000	488,500	0
			1	50,000	-50,000
			2A	-100,000									-100,000
			2B	-10,000										-10,000
			2C	-5,000										-5,000
			3A	290,000	100,000														390,000
			3B				-320,000												-320,000
			4	-140,000			340,000						200,000
			5								-9,000								-9,000
			6											15,000					-15,000
			7											8,000					-8,000
			8					-500											-500
			9						2,000										2,000
			10	150,000												150,000
			11	4,500		-5,000													-500
			12													10,000			-10,000
			13												15,000			-15,000
																		29,000	-29,000
			SF	256,500	100,000	-5,000	340,000	5,000	42,000	540,000	-39,000	20,000	200,000	23,000	20,000	414,000	100,000	502,500	0
	
		ATIVO		1,259,500
		P+PL		1,259,500
	
			ATIVO										PASSIVO+PL
		OUT		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	256,500	100,000	-5,000	340,000	5,000	42,000	540,000	-39,000	20,000	200,000	23,000	20,000	414,000	100,000	502,500	0
			1A	-5,000		5,000
			1B	100,000	-100,000
			2A	-200,000									-200,000
			2B	-15,000										-15,000
			2C	-8,000
-8,000
			3A	250,000	150,000														400,000
			3B				-340,000												-340,000
			4	-140,000			350,000						210,000
			5								-9,000								-9,000
			6											15,000					-15,000
			7											8,000					-8,000
			8					-500											-500
			9						2,000										2,000
			10	-50,000												-50,000
			11	9,000		-10,000													-1,000
			12													8,000			-8,000
			13	-20,000											-20,000
			14												1,000			-1,000
																		20,500	-20,500
			SF	177,500	150,000	-10,000	350,000	4,500	44,000	540,000	-48,000	20,000	210,000	23,000	1,000	372,000	100,000	522,000	0
	
		ATIVO		1,228,000
		P+PL		1,228,000
	
			ATIVO										PASSIVO+PL
		NOV		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	177,500	150,000	-10,000	350,000	4,500	44,000	540,000	-48,000	20,000	210,000	23,000	1,000	372,000	100,000	522,000	0
			1A	-10,000		10,000
			1B	150,000	-150,000
			2A	-210,000									-210,000
			2B	-15,000										-15,000
			2C	-8,000										-8,000
			3A	275,000	130,000														405,000
			3B				-350,000												-350,000
			4	-160,000			360,000						200,000
			5								-9,000								-9,000
			6											15,000					-15,000
			7											10,000					-10,000
			8					-500											-500
			9						2,000										2,000
			10	-30,000												-30,000
			11	7,200		-8,000													-800
			12													8,000			-8,000
			13	-1,000											-1,000
			14	50,000								50,000					100,000
			15												10,000			-10,000
																		13,700	-13,700
			SF	225,700	130,000	-8,000	360,000	4,000	46,000	540,000	-57,000	70,000	200,000	25,000	10,000	350,000	200,000	525,700	0
	
		ATIVO		1,310,700
		P+PL		1,310,700
	
			ATIVO										PASSIVO+PL
		DEZ		Disponib	Clientes	(-) Duplic Desc.	Estoques	Desp. Antec.	Aplic. Finan.	Veículos	(-) Deprec acumul	Terrenos	Fornecedores	Contas a Pagar	Div a Pagar	Empréstimos	Capital	Reservas	Resultado
			SI	225,700	130,000	-8,000	360,000	4,000	46,000	540,000	-57,000	70,000	200,000	25,000	10,000	350,000	200,000	525,700	0
			1A	-8,000		8,000
			1B	130,000	-130,000
			2A	-200,000									-200,000
			2B	-15,000										-15,000
			2C	-10,000										-10,000
			3A	270,000	150,000														420,000
			3B				-360,000												-360,000
			4	-200,000			380,000						180,000
			5				195,000						195,000
			6	390,000	100,000														490,000
			7								-9,000								-9,000
			8											18,000					-18,000
			9											10,000					-10,000
			10					-500											-500
			11						2,000										2,000
			12	-50,000												-50,000
			13	4,500		-5,000													-500
			14													8,000			-8,000
			15	-10,000											-10,000
			16	-50,000														-50,000
																		506,000	-506,000
			SF	477,200	250,000	-5,000	575,000	3,500	48,000	540,000	-66,000	70,000	375,000	28,000	0	308,000	200,000	981,700	0
	
		ATIVO		1,892,700
		P+PL		1,892,700
Raíssa Marson:
PEPS
Demonstr contábeis
	BALANÇOS PATRIMONIAIS
	
	ATIVOS	1/31/08	2/28/08	3/31/08	4/30/08	5/31/08	6/30/08	7/31/08	8/31/08	9/30/08	10/31/08	11/30/08	12/31/08
	Disponibilidades	210,000	37,000	45,000	3,000	36,000	37,000	12,000	17,000	256,500	177,500	225,700	477,200
	Clientes a receber	0	10,000	20,000	50,000	50,000	100,000	80,000	50,000	100,000	150,000	130,000	250,000
	(-)Duplicatas Descontadas	0	0	0	0	0	0	0	0	-5,000	-10,000	-8,000	-5,000
	Estoques	50,000	90,000	100,000	150,000	200,000	300,000	330,000	320,000	340,000	350,000	360,000	575,000
	Despesas antecipadas	0	0	0	0	0	0	6,000	5,500	5,000	4,500	4,000	3,500
	Aplicações financeiras	0	0	0	0	0	0	0	40,000	42,000	44,000	46,000	48,000
	Veículos	0	180,000	180,000	180,000	180,000	540,000	540,000	540,000	540,000	540,000	540,000	540,000
	(-) Depreciação acumulada	0	0	-3,000	-6,000	-9,000	-12,000	-21,000	-30,000	-39,000	-48,000	-57,000	-66,000
	Terrenos	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	70,000	70,000
	TOTAL DO ATIVO	280,000	337,000	362,000	397,000	477,000	985,000	967,000	962,500	1,259,500	1,228,000	1,310,700	1,892,700
	
	PASSIVOS + PL	1/31/08	2/28/08	3/31/08	4/30/08	5/31/08	6/30/08	7/31/08	8/31/08	9/30/08	10/31/08	11/30/08	12/31/08
	Fornecedores	30,000	70,000	90,000	50,000	150,000	200,000	150,000	100,000	200,000	210,000	200,000	375,000
	Contas a pagar	0	0	0	15,000	15,000	15,000	15,000	15,000	23,000	23,000	25,000	28,000
	Dividendos a pagar	0	0	0	0	0	0	0	5,000	20,000	1,000	10,000	0
	Empréstimos	150,000	150,000	100,000	100,000	0	400,000	300,000	254,000	414,000	372,000	350,000	308,000
	Capital social	100,000	100,000	100,000	100,000	100,000	100,000	100,000	100,000	100,000	100,000	200,000	200,000
	Reservas	0	17,000	72,000	132,000	212,000	270,000	402,000	488,500	502,500	522,000	525,700	981,700
	TOTAL DO PASSIVO + PL	280,000	337,000	362,000	397,000	477,000	985,000	967,000	962,500	1,259,500	1,228,000	1,310,700	1,892,700
	
	DRE	JAN 08	FEV 08	MAR 08	ABR 08	MAI 08	JUN 08	JUL 08	AGO 08	SET 08	OUT 08	NOV 08	DEZ 08
	Receitas de vendas	0	60,000	150,000	180,000	250,000	300,000	470,000	450,000	390,000	400,000	405,000	910,000
	(-) CMV	0	-40,000	-90,000	-100,000	-150,000	-200,000	-300,000	-330,000	-320,000	-340,000	-350,000	-360,000
	(=) Lucro bruto	0	20,000	60,000	80,000	100,000	100,000	170,000	120,000	70,000	60,000	55,000	550,000
	(-) Despesas comerciais	0	0		-10,000	-10,000	-10,000	-10,000	-10,000	-15,000	-15,000	-15,000	-18,000
	(-) despesas administrativas	0	0		-5,000	-5,000	-5,000	-5,000	-5,000	-8,000	-8,000	-10,000	-10,000
	(-) Despesas de depreciação	0	0	-3,000	-3,000	-3,000	-3,000	-9,000	-9,000	-9,000	-9,000	-9,000	-9,000
	(-) Despesa com seguros	0	0	0	0	0	0	0	-500	-500	-500	-500	-500
	(-) Despesas financeiras	0	-3,000	-2,000	-2,000	-2,000	0	-4,000	-4,000	-10,500	-9,000	-8,800	-8,500
	(+) Receitas financeiras	0	0	0	0	0	0	0	0	2,000	2,000	2,000	2,000
	(=) RESULTADO	0	17,000	55,000	60,000	80,000	82,000	142,000	91,500	29,000	20,500	13,700	506,000
	
	DFC	JAN 08	FEV 08	MAR 08	ABR 08	MAI 08	JUN 08	JUL 08	AGO 08	SET 08	OUT 08	NOV 08	DEZ 08
	Operacionais
	Venda de mercadorias	0	50,000	140,000	150,000	250,000	250,000	490,000	480,000	344,500	354,000	422,200	786,500
	Aquisição de mercadorias	-20,000	-40,000	-80,000	-190,000	-100,000	-250,000	-380,000	-370,000	-240,000	-340,000	-370,000	-400,000
	Despesas operacionais	0	0	0	0	-15,000	-15,000	-21,000	-15,000	-15,000	-23,000	-23,000	-25,000
	
	TOTAL	-20,000	10,000	60,000	-40,000	135,000	-15,000	89,000	95,000	89,500	-9,000	29,200	361,500
	Investimentos
	Aquisição de imobilizado	-20,000	-180,000	0	0	0	-360,000	0	0	0	0	50,000	0
	
	
	
	TOTAL	-20,000	-180,000	0	0	0	-360,000	0	0	0	0	0	0
	Financiamentos
	Aporte de capital dos sócios	100,000	0	0	0	0	0	0	0	0	0	50,000	0
	Aplicação financeira	0	0	0	0	0	0	0	-40,000	0	0	0	0
	Empréstimos de terceiros	150,000	0	-50,000	0	-100,000	400,000	-100,000	-50,000	150,000	-50,000	-30,000	-50,000
	Juros	0	-3,000	-2,000	-2,000	-2,000	0	-4,000	0	0	0	0	0
	Distribuição de lucros	0	0	0	0	0	-24,000	-10,000	0	0	-20,000	-1,000	-60,000
	
	TOTAL	250,000	-3,000	-52,000	-2,000	-102,000	376,000	-114,000	-90,000	150,000	-70,000	19,000	-110,000
	
	FLUXO DE CAIXA	210,000	-173,000	8,000	-42,000	33,000	1,000	-25,000	5,000	239,500	-79,000	48,200	251,500
	
	Saldo inicial	0	210,000	37,000	45,000	3,000	36,000	37,000	12,000	17,000	256,500	177,500	225,700
	Saldo final	210,000	37,000	45,000	3,000	36,000	37,000	12,000	17,000	256,500	177,500	225,700	477,200
	
		0	0	0	0	0	0	0	0	0	0	0	0
	
	total do passivo	180,000	220,000	190,000	165,000	165,000	615,000	465,000	374,000	657,000	606,000	585,000	711,000
Raíssa Marson:
juros da duplicata e juros incorridos e capitalizados
Raíssa Marson:
item 3 mais item 6
Raíssa Marson:
recebimento inicial e venda de estoques
Raíssa Marson:
pagamento inicial e aquisiçao de estoque
Raíssa Marson:
acrescimo do seguro de 6000
Raíssa Marson:
acrescimo de duplicata
Raíssa Marson:
pagamento do saldo de dividendos mais distribuiçao aos socios
controle de estoques
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 4	1000	R$ 380.00	R$ 380,000.00				1000	R$ 380.00	R$ 380,000.00
	* 5	500	R$ 390.00	R$ 195,000.00				500	R$ 390.00	R$ 195,000.00
	* 6				1000	R$ 380.00	R$ 380,000.00
					100	R$ 390.00	R$ 39,000.00	400	R$ 390.00	R$ 156,000.00
chocolate
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 1	80	R$ 2.00	R$ 160.00				80	R$ 2.00	R$ 160.00
	* 2	50	R$ 2.50	R$ 125.00				50	R$ 2.50	R$ 125.00
	* 3				80	R$ 2.00	R$ 160.00
					20	R$ 2.50	R$ 50.00	30	R$ 2.50	R$ 75.00
	4	60	R$ 2.80	R$ 168.00				60	R$ 2.80	R$ 168.00
	5				30	R$ 2.50	R$ 75.00
					10	R$ 2.80	R$ 28.00	50	R$ 2.80	R$ 140.00
	
	
	PEPS
	
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 1	80	R$ 2.00	R$ 160.00				80	R$ 2.00	R$ 160.00
	* 2	50	R$ 2.50	R$ 125.00				50	R$ 2.50	R$ 125.00
	* 3				50	R$ 2.50	R$ 125.00
					50	R$ 2.00	R$ 100.00	30	R$ 2.00	R$ 60.00
	4	60	R$ 2.80	R$ 168.00				60	R$ 2.80	R$ 168.00
	5				40	R$ 2.80	R$ 112.00	20	R$ 2.80	R$ 56.00
								30	R$ 2.00	R$ 60.00
	
	
	UEPS
	
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 1	80	R$ 2.00	R$ 160.00				80	R$ 2.00	R$ 160.00
	* 2	50	R$ 2.50	R$ 125.00				50	R$ 2.50	R$ 125.00
								130	* 2.19	R$ 285.00
	3				100	R$ 2.19	R$ 219.23	30	R$ 2.19	R$ 65.77
	4	60	R$ 2.80	R$ 168.00				60	R$ 2.80	R$ 168.00
								90	R$ 2.60	R$ 233.77
	5				40	R$ 2.60	R$ 103.90	50	R$ 2.60	R$ 129.87
	
	
	MÉDIA
	
	ATIVO			Passivo + PL
		Caixa	Estoques	Fornecedores	Capital	Reservas	Resultado
	SI	1000.00			1000.00
	1		160.00	160.00
	2	-125.00	125.00
	3a		-219.23				-219.23
	3b	400.00					400.00
	4		168.00	168.00
	5a		-103.90				-103.90
	5b	172.00					172.00
						248.87	-248.87
	SF	1447.00	129.87	328.00	1000.00	248.87	0.00
	ativo:	1,577
	passivo:	1,577
celular
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 1	30	R$ 175.00	R$ 5,250.00				30	R$ 175.00	R$ 5,250.00
	* 2				20	* 175.00	* 3,500.00	10	R$ 175.00	R$ 1,750.00
	* 3	20	R$ 182.81	* 3,656.25				20	R$ 182.81	* 3,656.25
	4				10	R$ 175.00	R$ 1,750.00
					12	R$ 182.81	* 2,193.75	8	R$ 182.81	R$ 1,462.50
	
	
	PEPS
	
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 1	30	R$ 175.00	R$ 5,250.00				30	R$ 175.00	R$ 5,250.00
	* 2				20	* 175.00	* 3,500.00	10	R$ 175.00	R$ 1,750.00
	* 3	20	R$ 182.81	* 3,656.25				20	R$ 182.81	* 3,656.25
	4				20	R$ 182.81	R$ 3,656.25
					2	R$ 175.00	* 350.00	8	R$ 175.00	R$ 1,400.00
	
	
	UEPS
	
	Data	Entrada			Saída			Estoque Final
		Quantidade	Unitário	Total	Quantidade	Unitário	Total	Quantidade	Unitário	Total
	* 1	30	R$ 175.00	R$ 5,250.00				30	R$ 175.00	R$ 5,250.00
	* 2				20	R$ 175.00	* 3,500.00	10	R$ 175.00	R$ 1,750.00
	* 3	20	R$ 182.81	* 3,656.25				20	R$ 182.81	* 3,656.25
								30	R$ 180.21	R$ 5,406.25
	4				22	R$ 180.21	* 3,964.58	8	R$ 180.21	R$ 1,441.67
	
	
	MÉDIA
	
	ATIVO					Passivo + PL
		Caixa	Clientes	Impostos a recolher	Estoques	Fornecedores	Impostos a pagar	Capital	Reservas	Resultado
	SI	100,000.00	4,800.00		1,200.00			100,000.00	6,000.00
	1	-5,250.00			4,200.00		-1,050.00
	2a				-3,500.00					-3,500.00
	2b		4,320.00	1,080.00						5,400.00
	3				3,656.25	2,925.00	731.25
	4a				-3,964.58					-3,964.58
	4b	4,400.00		1,100.00						5,500.00
	5b
									3,435.42	-3,435.42
	SF	99,150.00	9,120.00	2,180.00	1,591.67	2,925.00	-318.75	100,000.00	9,435.42	-0.00
	ativo:	112,041.67
	passivo:	112,041.67