Вы находитесь на странице: 1из 15

Op Dia Nat Conta Valor Op Dia

ICMS a recolher 20 31-Dec


1 5-Nov
a Bancos R$ 2,239.00
Salrios a pagar 21 31-Dec
2 5-Nov
a bancos R$ 4,800.00
Estoques R$ 40,500.00
ICMS a recuperar R$ 8,890.24 22 31-Dec
3 5-Nov
a Fornecedores R$ 39,512.19
a Bancos R$ 9,878.05 23 31-Dec
Estoques R$ 42,000.00
4 6-Nov ICMS a recuperar R$ 9,219.51
a Fornecedores R$ 51,219.51 24 31-Dec
Estoques R$ 56,800.00
ICMS a recuperar R$ 12,468.29
5 7-Nov
a Fornecedores R$ 62,341.46 25 31-Dec
a Bancos R$ 6,926.83
6 8-Nov Fornecedores R$ 85,731.70
a CIMS a recuperar R$ 15,431.70
a Devoluo de compras R$ 70,300.00
7 10-Nov Bancos R$ 53,550.00
Clientes R$ 124,950.00
a Receita de vendas R$ 178,500.00
ICMS s/ vendas
a ICMS a recolher R$ 32,130.00
CMV
a Estoques R$ 111,860.00 26 31-Dec
8 29-Nov Fornecedores R$ 58,333.33
a Receita Financeiras Obtida R$ 2,916.67
a Bancos R$ 55,416.66
9 30-Nov Despesas com salrios
a Salrios a pagar R$ 4,800.00
10 30-Nov ICMS a recolher
a ICMS a recuperar R$ 15,146.34
11 5-Dec Bancos R$ 29,440.00
Desc. Fin. Concedido R$ 2,560.00
a Clientes R$ 32,000.00
12 5-Dec CIMS a recolher
a Bancos R$ 16,983.66
13 5-Dec Salrios a pagar
a Bancos R$ 4,800.00
14 15-Dec Estoques R$ 180,000.00
ICMS a recuperar R$ 39,512.20
a Fornecedores R$ 164,634.15
a Bancos R$ 54,878.05
15 16-Dec Fornecedores
a Abatimneto s/ compras R$ 20,000.00
16 20-Dec Despesas com Publicidade
a Bancos R$ 10,500.00
17 28-Dec Clientes
a Receita de vendas R$ 255,300.00
ICMS s/ vendas
a ICMS a recolher R$ 45,954.00
CMV
a Estoques R$ 152,179.50
18 29-Dec Decoluo de vendas
a Clientes R$ 66,600.00
ICMS a recolher
a ICMS s/ vendas R$ 11,988.00
Estoques
a CMV R$ 39,699.00
19 31-Dec Despesas com salrios
a Salrios a pagar R$ 9,600.00
AJUSTES
Nat Conta Valor
ICMS a recolher
a ICMS a recuperar R$ 33,966.00
Despesa com depreciao R$ 4,033.34
a Deprec. Ac. De veiculos R$ 3,333.34
a Deprec. Ac. De Moveis & Utens. R$ 700.00
Despesa com amortizao
a Amort. Ac. Software R$ 266.66
Abat. S/ Compras R$ 20,000.00
Dev. Compras R$ 70,300.00
a Estoques R$ 90,300.00
Receita de vendas R$ 1,033,800.00
Receita financeiras R$ 16,516.67
a ARE R$ 1,050,316.67
ARE R$ 527,096.50
a Dev. De vendas R$ 66,600.00
a Desc. Comercial concedido R$ 2,560.00
a ICMS s/ vendas R$ 76,896.00
a CMV R$ 224,340.50
a Desp. De aluguel R$ 55,000.00
a Desp. De salrios R$ 62,400.00
a Desp. E. Eletrica R$ 3,000.00
a Desp. De depreciao R$ 24,200.01
a Desp. De amortizao R$ 1,599.99
a Desp. De publicidade R$ 10,500.00
ARE
a Lucros ou Prejuizos acumulados R$ 523,220.17
Ativo Pa

Caixa Bancos Contas a Pagar


27,005.66 207,000.00 2,239.00 1
7 53,550.00 4,800.00 2
11 29,440.00 9,878.05 3
6,926.83 5
55,416.66 8
16,983.66 12
4,800.00 13
54,878.05 14
10,500.00 16

27,005.66 - 289,990.00 166,422.25 -


27,005.66 123,567.75

Clientes Mveis e Utenslios Capital Social


132,000.00 32,000.00 11 46,700.00
7 124,950.00 66,600.00 18
17 255,300.00

512,250.00 98,600.00 46,700.00 - -


413,650.00 46,700.00

Estoque de mercadorias Veiculos Reserva legal


260,000.00 111,860.00 7 120,000.00
3 40,500.00 152,179.50 17
4 42,000.00 90,300.00 23
5 56,800.00
14 180,000.00
18 39,699.00

618,999.00 354,339.50 120,000.00 - -


264,659.50 120,000.00

Depreciao Acumulada
(Veculos) Abatimento S/ Compas
53,333.33 23 20,000.00 20,000.00 15
3,333.34 21
- 56,666.67 20,000.00 20,000.00 -
56,666.67 -

Amortizao Acumulada Depreciao Acum. (Mveis e


(Software) Utens.)
4,000.00 11,900.00
266.66 22 700.00 21

- 4,266.66 - 12,600.00 -
4,266.66 12,600.00

ICMS a recuperar Devoluo de compras


3 8,890.24 15,431.70 6 23 70,300.00 70,300.00 6
4 9,219.51 15,146.34 10
5 12,468.29
14 39,512.20 33,966.00 20

39,512.20 33,966.00 70,300.00 70,300.00 -


5,546.20 -

SOFTWARE
4,800.00

4,800.00 -
4,800.00
Passivo Resultado

Contas a Pagar Salrios a pagar Despesas de Salrios


2,600.00 2 4,800.00 4,800.00 48,000.00 62,400.00 25 16
13 4,800.00 4,800.00 9 9 4,800.00
9,600.00 19 19 9,600.00

2,600.00 9,600.00 19,200.00 62,400.00 62,400.00


2,600.00 9,600.00 -

Fornecedores
Capital Social Despesa com Depreciao
120,000.00 6 85,731.70 108,333.33 20,166.67 24,200.01 25
8 58,333.33 39,512.19 3 21 4,033.34
15 20,000.00 51,219.51 4
62,341.46 5
164,634.15 14

120,000.00 164,065.03 426,040.64 24,200.01 24,200.01


120,000.00 261,975.61 -

Reserva legal ICMS a recolher ICMS s/ vendas


15,000.00 1 2,239.00 2,239.00 10,800.00 11,988.00 18 24
10 R$ 15,146.34 32,130.00 7 7 32,130.00 76,896.00 25
12 16,983.66 16,983.66 17 45,954.00
18 11,988.00 45,954.00 17
20 33,966.00

15,000.00 45,954.00 45,954.00 88,884.00 88,884.00


15,000.00 -

Lucros ou Prejuizos
acumulados Despesas com amortizao
523,220.17 25 1,333.33 1,599.99 25 18
22 266.66
- - 523,220.17 1,599.99 1,599.99
- 523,220.17 -

CMV
7 111,860.00 39,699.00 18
17 152,179.50 224,340.50 25

- - - 264,039.50 264,039.50
- - -

Receitas financeiras
24 16,516.67 13,600.00 11
2,916.67 8

- - - 16,516.67 16,516.67
- - -

25
Resultado

Despesas com Publicidade


10,500.00 10,500.00 25

10,500.00 10,500.00
-

Despesas com aluguel


55,000.00 55,000.00 25

55,000.00 55,000.00
-

Receita de vendas
1,033,800.00 600,000.00
178,500.00 7
255,300.00 17

1,033,800.00 1,033,800.00
-

Devoluo de vendas
66,600.00 66,600.00 25
66,600.00 66,600.00
-

Desc. Fin. Obtido

- -
-

Desc. Fin. Concedido


2,560.00 2,560.00 25

2,560.00 2,560.00
-

ARE
527,096.50 1,050,316.67 24

527,096.50 1,050,316.67
523,220.17 26
Segovia S.A
ATIVO PASSIVO
Caixa R$ 27,005.66 Fornecedores R$ 261,975.61
Bancos R$ 123,567.75 Contas a pagar R$ 2,600.00
Clientes R$ 413,650.00 Salrios a pagar R$ 9,600.00
Estoque R$ 264,659.50
ICMS a recuperar R$ 5,546.20
Veiculos R$ 120,000.00
(-) Deprec. Ac. Veiculos -R$ 56,666.67
Moveis e utensilios R$ 46,700.00 Capital Social R$ 120,000.00
(-) Deprec. Ac. Moveis -R$ 12,600.00 Lucros ou Prejuizos ac. R$ 523,220.17
Software R$ 4,800.00 reserva Legal R$ 15,000.00
(-) Deprec. Software -R$ 4,266.66

TOTAL R$ 932,395.78 TOTAL R$ 932,395.78


METODO - MPM
ENTRADA SAIDA
DATA HISTORICO
QTD $ UNITARIO $ TOTAL QTD $ UNITARIO
Estoque Inicial ---- ---- ---- ---- ----
5-nov Compras 30 R$ 1,350.00 R$ 40,500.00 ---- ----
6-nov Compras 30 R$ 1,400.00 R$ 42,000.00 ---- ----
7-nov Compras 40 R$ 1,420.00 R$ 56,800.00 ---- ----
8-nov Dev. de compras -50 R$ 1,406.00 -R$ 70,300.00 ---- ----
10-nov Vendas ---- ---- ---- 85 1316.00
15-dez Compras R$ 120.00 R$ 1,500.00 R$ 180,000.00 ---- ----
16-dez Abat. s/ compras ---- ---- -R$ 20,000.00 ---- ----
28-dez Vendas ---- ---- ---- 115 1323.30
29-dez Dev. De vendas ---- ---- ---- -30 1323.30

194
SAIDA SALDO
$ TOTAL QTD $ UNITARIO $ TOTAL
---- 200 R$ 1,300.00 R$ 260,000.00
---- 230 R$ 1,306.52 R$ 300,500.00
---- 260 R$ 1,317.31 R$ 342,500.00
---- 300 R$ 1,331.00 R$ 399,300.00
---- 250 R$ 1,316.00 R$ 329,000.00
R$ 111,860.00 165 R$ 1,316.00 R$ 217,140.00
---- 285 R$ 1,393.47 R$ 397,140.00
---- 285 R$ 1,323.30 R$ 377,140.00
R$ 152,179.50 170 R$ 1,323.30 224,960,50
-R$ 39,699.00 200 R$ 1,339.10 R$ 264,659.50
Estoque Final
DRE
Receita de vendas R$ 1,033,800.00
(-) Dev. De vendas R$ 66,600.00
(-) Desc. Comercial concedido R$ 2,560.00
(-) ICMS s/ vendas R$ 76,896.00
Receita Liquida R$ 887,744.00
(-) CMV R$ 224,340.50
Lucro Bruto R$ 663,403.50
(-) Desp. De aluguel R$ 55,000.00
(-) Desp. De salrios R$ 62,400.00
(-) Desp. E. Eletrica R$ 3,000.00
(-) Desp. De depreciao R$ 24,200.01
(-) Desp. De amortizao R$ 1,599.99
(-) Desp. De publicidade R$ 10,500.00
(+) Receitas Financeiras R$ 16,516.67
Lucro Liquido R$ 523,220.17
Devoluo de compras
Depr. Ac. Veiculos
7-Nov 5-Nov Total
Dev. R$ 56,800.00 R$ 13,500.00 R$ 70,300.00
ICMS R$ 12,468.29 R$ 2,963.41 R$ 15,431.70
Deprec. Ac. Moveis
Forne R$ 69,268.29 R$ 16,463.41 R$ 85,731.70

Amort. Ac. Software


120.000-20000
=1.666,67 2 x = 3.333,34
60

46.700-4700
=350 2x = 700
120

4800
=133,33 2x = 266,66
36