FUNDAMENTOS DA CONTABILIDADE av1 - PRIMEIRO PERÍODO UNICARIOCA

Prévia do material em texto

���������� ���	
���	
�
�
������������������
���
�������� �������� �������!�"������������
���������� ������ ��������������� �������#��$%�&��$'"$�
��"&
����
�&�$
�����
(
���
)*+,-.012345678198:6;<21=5;676>?>5@<A;B>;8<
C+,DEFG+*.H4I2JKLKM
C-NO*.P4AQRSTUVUQU=SWHAV4VIHSSHAAXR
CY,-G,Z[*.4T2
\,]^_+N-,.KL2JKLLL`a
b,],.KM6>S>@>cB8<6>KL2JdKLe0LW;57f;g76<
h*^ i^]* jO+*^ i^]* CON-,D, kI;lmn8l;o7pRBq>@;o7 r*],-.2saL1JsLL
t p
huDGv*.xaMLdyONO+G,D*.4z;57f;676>67Q<5@7B;f;676>:
7{>l@7B>f>m>87l8>f7|}>l6>6:B;@<>6>m8:6;@<6<~8<~8;>@8;<m<c<l7€>5@>l
m<5l;€57@8;<l><l7€>5@>lm<88>l~<56>5@>l<l>8o;|<6>~>8‚m;7m<5@B;f
B{l<c>5@>6>@>8c;578<8>lnf@76<67l>5@;676>l
m{8>€;l@878<lmnl@<ls7l6>l~>l7ls7l8>m>;@7l>7~n8788>lnf@76<67>5@;676>
ƒ6{m<5@8<f78<~7@8;c„5;<67l>5@;676>ls7~n878<8>lnf@76<>~8>l@78;5z<8c7|}>ll<B8>7
l;@n7|…<~7@8;c<5;7f><8>lnf@76<67l>5@;676>l7<lnln8;<l67;5z<8c7|…<m<5@B;f
>{7@>56>87f>€;lf7|…<m<c>8m;7f>z;lm7fs†n>>‡;€>67l>c~8>l7l7>f7B<87|…<67l
mˆ7c767l6>c<5l@87|}>lm<5@B>;l
C-]i^O,]GY,F,^+,D,.
D‰m<5@8<f78<~7@8;c„5;<67l>5@;676>ls7~n878<8>lnf@76<>~8>l@78;5z<8c7|}>ll<B8>7
l;@n7|…<~7@8;c<5;7f><8>lnf@76<67l>5@;676>l7<lnln8;<l67;5z<8c7|…<m<5@B;f
Š‹ŒŠŠ‹ŒŠ
Ž p
huDGv*.MKx`dyONO+G,D*.=c7>c~8>l7;56nl@8;7fz>gnc7o>5676>~8<6n@<l†n>7;567l>8…<
~8<6ng;6<lsm<c~7€7c>5@<75@>m;~76<>c5<o>cB8<1a>>5@8>€7>cq75>;8<1`Rm<5@76<8
6>o>8f75|78>ll78>m>;@76>7m<86<m<c<~8;5m‚~;<m<5@B;f67m<c~>@‘5m;7s†n>7z;8c7†n>
8>m>;@7l>6>l~>l7l6>o>cl>87~8<~8;767l5<lc>l>l7<l†n7;ll>8>z>8>cs;56>~>56>5@>c>5@>
6>l>n8>m>B;c>5@<<n~7€7c>5@<Q<cB7l>5>l@7l;@n7|…<s7ll;57f>7<~|…<m<c<c‘l>c
†n><m<5@76<86>o>88>€;l@87878>m>;@76>m<88>5@>6>ll7o>567
7{Rn@nB8<a
ƒB{’75>;8<`
m{W>o>8>;8<`
6{V<o>cB8<a
>{’75>;8<a
C-]i^O,]GY,F,^+,D,.
D‰V<o>cB8<a
Š‹ŠŠŠ‹ŒŠ
“ p
huDGv*.xa”MdyONO+G,D*.Rm<5qn5@<6><B8;€7|}>l†n>6>o>cl>8f;†n;6767l>cnc~87g<
;5z>8;<87nc75<:6>5<c;576<e
7{97ll;o<
B{97ll;o<5…<Q;8mnf75@>
m{97@8;c„5;<•‚†n;6<
6{4@;o<m;8mnf75@>
ƒ>{97ll;o<m;8mnf75@>
C-]i^O,]GY,F,^+,D,.
–‰97ll;o<5…<Q;8mnf75@>
Š‹ŠŠŠ‹ŒŠ
���������� ���	
���	
�
�
������������������
���
�������� �������� �������!�"������������
���������� ������ ��������������� �������#��$%�&��$'"$�
��"&
����
�&�$
�����
(
���
) *
+,-./013455789:9;.<-01=>?@@ABACDE?@FGHI?@?J?AKGFGLGJEH@MNAOEAIG@GDGJOAP?QRE@MNE
?FGONGFGLGNEBAHANGH?SEAHT4TUVUWXYZ4E?>IEO?QRE@[G@IEOAGOE@T\T]NA?HI?LEHIG?
G^OHEFENGOE@T\\T]NA?HI?LEHIGNE=>AEHIE@T\\\T]NA?HI?LEHIGNE_?>`OAG@T][a@[OGFENAN??
F>?@@ABAF?QbGMcFGOOEIG?BAOL?OCDEd
e?f?FGHI?OEBEOEHIE?GAIEL\\IO?I?NEDL?GJOAP?QbGT
JfIGN?@?@FGHI?@@EOEBEOEL?NAOEAIG@T
FfIGN?@?@FGHI?@@EOEBEOEL?JEH@T
NfIGN?@?@FGHI?@@EOEBEOEL?GJOAP?QRE@T
Ef?@FGHI?@OEBEOEHIE@?G@AIEH@\E\\\@EOEBEOEL?JEH@T
ghijk9<i.l<m<k;<-<1
-nIGN?@?@FGHI?@@EOEBEOEL?GJOAP?QRE@T
opooqopro
s *
+,-./01Ut43789:9;.<-01SEA?E@IEIOEFuGTvSDw@N?_A>x?M[E@@G?Bw@AF?M[G@@DAuGyEDLF?OOGHG
x?>GONEz{ZTVVVMDL?F?@?HGx?>GONEz{ttTVVVMDL?[GD[?HQ?NEz{XTtVVEHEHuDL?NwxAN?T
|EGOPE}?@uAHPIGHM@ED?LAPGMI?LJcLuGyEIELDLF?OOGHGx?>GONEz{~3TVVVMDL
?[?OI?LEHIGHGx?>GONEz{Z3TVVVMHEHuDLNAHuEAOGH?[GD[?HQ?MDLFuECDEE@[EFA?>HEP?IAxG
NEz{XtTVVVMNwxAN?NEz{t4TVVVFGLGF?OOGEGDIO?NwxAN?NEz{U3TVVVNEBAH?HFA?LEHIGNG
?[?OI?LEHIGT€]‚ƒ„…„M=>axA@SDA@T†?HD?>NE=GHI?JA>AN?NE‡`@AF?TYTENT_bG€?D>Gd]I>?@M
tVX4M[TtVT=GLJ?@EHG@EDFGHuEFALEHIGEHGIOEFuG>ANGMF?>FD>E?OACDEˆ?MELIEOLG@
FGHI`JEA@MNEF?N?DLTE[GA@M?@@AH?>E?G[QbGNGx?>GON?OACDEˆ?ENECDELNExE@EO
FGH@ANEO?NGL?A@OAFGT
?fz{tZTVVV7SDw@N?_A>x?T
Jfz{tZTVVV7|EGOPE}?@uAHPIGHT
Ffz{XXVTVVV7|EGOPE}?@uAHPIGHT
eNfz{~VTtVV7SDw@N?_A>x?T
Efz{~tTtVV7|EGOPE}?@uAHPIGHT
ghijk9<i.l<m<k;<-<1
‰nz{tZTVVV7|EGOPE}?@uAHPIGHT
opooqopro
Š *
+,-./013ZXV789:9;.<-01_?JEHNG7@ECDE]‹]IAxGŒ€‹€?@@AxGE€S‹€?IOALHAGSwCDANGMH?
ECD?QbG[?IOALGHA?>MGFGOOEO`@AID?QbG[?IOALGHA?>@D[EO?xAI`OA?GDHD>?M„Ž=„‚
?f]7€‹€ST
Jf]‹€T
Ff]‹€ST
Nf]‹€‘€ST
eEf]‘€S‹€T
ghijk9<i.l<m<k;<-<1
-n]‹€‘€ST
opooqopro
’ *
+,-./01345Y789:9;.<-01?Q??FGOOE@[GHN“HFA?FGLOE>?QbG”F>?@@ABAF?QbGNG@E>ELEHIG@
[?IOALGHA?A@EL?OCDE??>IEOH?IAx?=‚zz„]d•XfT‡EH@MNAOEAIGGDGJOAP?QbG•tfT€G@AIAxGGD
HEP?IAxG•~fT]IAxGGD[?@@AxG
?f„>ELEHIG@7AHuEAOGEL=?AK?WX7AOEAIGWt7€G@AIAxGW~–]IAxG
opooqopro
���������� ���	
���	
�
�
������������������
���
�������� �������� �������!�"������������
���������� ������ ��������������� �������#��$%�&��$'"$�
��"&
����
�&�$
�����
(
#��
*+,-./.0123452/671892:;<4=./;>4?23@1@A2;B4?833@A2
C+,-./.012DE2:0.C.92:.3;<FG*:@H8IJ2>4?23@1@A2;BFL1@A2
9+,-./.01234,31801.;<4=./;>4M.H81@A2;B4L1@A2
N.+,-./.01234O76-@C81838P.C.*.:;<4O@:.@12;>4?23@1@A2;B4L1@A2
QRSTUVWSXYW[WU\W]W^
_`,-./.0123452/671892:;<4=./;>4?23@1@A2;B4?833@A2
a b
cd]Xef^ghi<4jVkV\XW]f^G?:@0Cl6@298?PmOnM5oL9.1.:/@088892IJ292ppppppppppA8-2:
68:823C2/620.01.392pppppppppp.92pppppppppp68:82392ppppppppppq3./6:.r7.3.
86:.3.01./8-1.:081@A83@H78-/.01.As-@98368:88r7801@t@C8IJ2983/718Iu.3681:@/20@8@3r7.
8-1.:./2681:@/v0@2-lr7@92wL33@08-.88-1.:081@A8r7.C2/6-.185GPP,xLy,Mx,23.368I23./
*:80C2w
N8+/.02:;L1@A2;/8@2:;?833@A2
*+/.02:;?833@A2;/.02:;L1@A2
C+/.02:;?833@A2;/8@2:;L1@A2
9+/.02:;L1@A2;/.02:;?833@A2
.+/8@2:;L1@A2;/8@2:;?833@A2
QRSTUVWSXYW[WU\W]W^
W`/.02:;L1@A2;/8@2:;?833@A2
z{az|z{az
} b
cd]Xef^~>~4jVkV\XW]f^L36.33283€7:l9@C83629./3.:C2031@17l98332*8t2:/89.
32C@.989.380v0@/83q.3.7C86@18-32C@8-9@A@9@92./8Iu.3q3.092r7.C8988IJ2C2::.36209.
8/.02:68:C.-892C86@18-98./6:.38wG38C@20@31833J2:.36203sA.@3812A8-2:926:.I29.
./@33J298337836:‚6:@838Iu.337*3C:@183wL33@/q0J23J281@0H@92362:9lA@983376.:@2:.382
r7.@0A.31@:8/wL-H7/8332C@.989.380v0@/833J2C203@9.:89839.C86@18-8*.:12ƒ8Iu.3
0.H2C@8983./*2-389.A8-2:.3+.q271:83q9.C86@18-t.C„892ƒ8Iu.30J20.H2C@8983./*2-389.
A8-2:.3+w5203@9.:8092.31.3C20C.@123q808-@3.833.H7@01.38t@:/81@A83wowL332C@.989.3
80v0@/831…/2C86@18-32C@8-9@A@9@92./r72183q3.092r7.C898r7218:.6:.3.018868:C.-8
/l0@/89.33.C86@18-32C@8-woowL./6:.38=.18t.†-80I8/.0129.8Iu.308=2-389.‡8-2:.39.
ˆJ2?87-2q.62:@332C203@9.:8987/832C@.989.80v0@/89.C86@18-t.C„892wooowL./6:.38
L-t8t2@C2031@17l98.:.H@9862:.318171232C@8-q62:@332C203@9.:8987/832C@.989.80v0@/8w
o‡w?.9:29.ˆ27†88C@20@31898./6:.38=.18.37*3C:.A.7g/@-8Iu.3826:.I29../@33J29.
P‰<ŠC898q1218-@†80927/@0A.31@/.0129.P‰gŠ/@-w52/23.1:8189.7/832C@.989.80v0@/8q
378:.362038*@-@989.6.:801.1.:C.@:239.P‰gŠ/@-w‡w‹Œ-@2=21.-„28C@20@318C201:2-892:98
./6:.38‹w=21.-„2ˆwLwq.3.76:@0C@68-@01.:.33.02398923C201s*.@398./6:.38A.:3..-8
1./C209@Iu.39.68H8:23./6:31@/23t.@123€701281.:C.@:23wLH2:8q833@08-.826IJ2r7.
C201…/838t@:/81@A83C2::.183w
8+ˆ2/.01.o.‡.31J2C2::.183w
N*+ˆ2/.01.ooo.o‡.31J2C2::.183w
C+ˆ2/.01.oqoo.ooo.31J2C2::.183w
9+ˆ2/.01.o.oo.31J2C2::.183w
.+ˆ2/.01.ooqooo.o‡.31J2C2::.183w
QRSTUVWSXYW[WU\W]W^
W`ˆ2/.01.o.‡.31J2C2::.183w
z{zz|z{az
���������� ���	
���	
�
�
������������������
���
�������� �������� �������!�"������������
���������� ������ ��������������� �������#��$%�&��$'"$�
��"&
����
�&�$
�����
(
���
)* +
,-./01245679:;<;=/>.12?@ABCBC@DEBFGHBIJKCFKLKCCGMBNMKDO@DNBCAKL@FMD@PKQ@RCKSBQMKD
RNGFCMDRNKFM@TRKL@FMD@PBCRBCBMGUGABAKCK@VKDBIJKCWXKCCBL@FAGIY@DKCRPMBBGNV@DMZFLGB
AB[@FMB\GPGABAKQTRKBMDBU]CAKCRBCM]LFGLBCVD@ARHDKPBM^DG@CKGFO@DNBIJKCL@FOG_UKGCQ
DKPKUBFMKCKMKGCQTRKMDBARHKNBCUBDGBIJKCVBMDGN@FGBGCABCKNVDKCBCB@P@FE@A@MKNV@K
CKDUKNAK\BCKVBDBTRK@CBANGFGCMDBA@DKCV@CCBNRMGPGH_9PBCKNCRBCBMGUGABAKCAK
EKDKFLGBNKFM@WXGBFMKAKCCKL@FMKaM@QBFBPGCKBCBOGDNBMGUBCBCKERGDWbWcGFO@DNBIY@L@FM_\GPOBH
BNKFCRDBIY@KL@FdNGLBABCMDBFCBIJKCKBMDG\RGUBP@DKCB@CKUKFM@CWbbWcGFO@DNBIY@L@FM_\GP]
NRGM@GNV@DMBFMKKCK@LRVBVDKV@FAKDBFMKNKFMKL@N@CRCR_DG@CKaMKDF@CWbbbWc[@FMB\GPGABAK
VD@ARHGFO@DNBIJKCVBDBBM@NBABAKAKLGCJKCF@VD@LKCC@AKEKCMY@ABCKNVDKCBCWbeWc
[@FMB\GPGABAK]GNV@DMBFMKV@DL@FMBABFKLKCCGABAKAKNKFCRDBD@PRLD@VBDBBUBPGBIY@A@DKM@DF@A@CGFUKCMGNKFM@CWeWfL@FMD@PKKNVDKCBDGBP]GNV@DMBFMKVBDBBCKNVDKCBCQNBCFY@OBH
VBDMKA@VD@LKCC@AKEKCMY@WcE@DBQBCCGFBPKB@VIY@TRKBVDKCKFMBBCBOGDNBMGUBCL@DDKMBCW
gBhcCBOGDNBMGUBCbQbbbKbeKCMY@L@DDKMBCW
\hcCBOGDNBMGUBCbQbbbKeKCMY@L@DDKMBCW
LhcCBOGDNBMGUBCbeKeKCMY@L@DDKMBCW
AhcCBOGDNBMGUBCbQbbbQbeKeKCMY@L@DDKMBCW
KhcCBOGDNBMGUBCbKbbKCMY@L@DDKMBCW
ijklm;>k/n>o>m=>.>2
.pcCBOGDNBMGUBCbQbbbQbeKeKCMY@L@DDKMBCW
*q**r*qs*