What is the correct order of the groups and subgroups in the Balance Sheet according to Law no. 6.404/76? The Law no. 6.404/76 determines that in ...
What is the correct order of the groups and subgroups in the Balance Sheet according to Law no. 6.404/76?
The Law no. 6.404/76 determines that in the Asset, accounts must be arranged in descending order of liquidity degree of the elements registered therein.
The Law no. 6.404/76 determines that in the Liability, accounts must be arranged in descending order of degree of exigibility.
The accounts of the Balance Sheet are classified into several groups and subgroups.
a) I and II are correct.
b) II and III are correct.
c) I and III are correct.
d) All statements are correct.
The Law no. 6.404/76 determines that in the Asset, accounts must be arranged in descending order of liquidity degree of the elements registered therein.
The Law no. 6.404/76 determines that in the Liability, accounts must be arranged in descending order of degree of exigibility.
The accounts of the Balance Sheet are classified into several groups and subgroups.
a) I and II are correct.
b) II and III are correct.
c) I and III are correct.
d) All statements are correct.
💡 1 Resposta
Ed 
A alternativa correta é a letra C) I e III estão corretas. De acordo com a Lei nº 6.404/76, as contas do Balanço Patrimonial são classificadas em grupos e subgrupos. No Ativo, as contas devem ser dispostas em ordem decrescente de grau de liquidez dos elementos nelas registrados. Já no Passivo, as contas devem ser dispostas em ordem decrescente de exigibilidade.
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