As contas analíticas são aquelas que representam os elementos patrimoniais no maior grau de detalhamento. O saldo deste tipo de conta é conseguido através dos lançamentos realizados no financeiro, ou seja, recebem diretamente o valor lançado.
Já as contas sintéticas são aquelas cujo saldo é calculado através da soma de duas ou mais contas analíticas.
Resumindo, a conta sintética será a soma de diversas contas analíticas.
QUESTÃO CERTA: As contas analíticas são a base do sistema de acumulação contábil e têm o maior grau de detalhamento das informações contábeis.
Contas analíticas são aquelas que demandam controle e acompanhamento em separado das demais. Assim, para cada fato contábil ocorrido, serão alterados os valores patrimoniais das respectivas contas analíticas envolvidas. Maior grau de detalhamento.
Contas sintéticas são conjuntos formados por contas analíticas e, ao contrário, contas analíticas são elementos de conjuntos representados por contas sintéticas.
QUESTÃO CERTA: A conta passivo circulante é denominada conta sintética, sendo o seu saldo obtido pelo somatório do saldo de contas analíticas.
Segundo o Deusvaldo:
Um plano de contas contém contas analíticas e sintéticas. As contas analíticas são as contas reais, que recebem lançamentos. As contas sintéticas são simplesmente a soma de um conjunto de contas analíticas. Os valores sintéticos são úteis para análise gerencial dos relatórios contábeis.
Exemplo: ‘PASSIVO CIRCULANTE” seria uma conta sintética.
Seus desdobramentos:
JUROS A PAGAR
IMPOSTOS A RECOLHER
FORNECEDORES
EMPRÉSTIMOS BANCÁRIOS
Seriam contas analíticas
São consideradas sintéticas, as contas cujo saldo é conseguido através da somatória do saldo de duas ou mais contas analíticas, ou de duas ou mais contas sintéticas. As contas sintéticas não recebem lançamentos e são os de menor grau.
QUESTÃO CERTA: O patrimônio das empresas – do comércio, do serviço ou da indústria – possui uma estrutura contábil bem definida. A estrutura patrimonial se divide em três grandes grupos de contas sintéticas: Ativo, Passivo e Patrimônio Líquido. Assinale a alternativa que contenha somente contas analíticas classificadas como pertencentes ao grupo de Patrimônio Líquido: Capital social, Capital a integralizar, Reserva legal.
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Your unique approach to addressing challenging subjects is like a breath of fresh air. Your articles stand out with their clarity and grace, making them a pure joy to read. Your blog has now become my go-to source for insightful content.
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In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
Your writing style effortlessly draws me in, and I find it nearly impossible to stop reading until I’ve reached the end of your articles. Your ability to make complex subjects engaging is indeed a rare gift. Thank you for sharing your expertise!
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
I’m continually impressed by your ability to dive deep into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I’m grateful for it.
Your storytelling abilities are nothing short of incredible. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I can’t wait to see where your next story takes us. Thank you for sharing your experiences in such a captivating way.
I must commend your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable way is admirable. You’ve made learning enjoyable and accessible for many, and I appreciate that.
Your blog is a true gem in the vast online world. Your consistent delivery of high-quality content is admirable. Thank you for always going above and beyond in providing valuable insights. Keep up the fantastic work!
Your blog has rapidly become my trusted source of inspiration and knowledge. I genuinely appreciate the effort you invest in crafting each article. Your dedication to delivering high-quality content is apparent, and I eagerly await every new post.
I am continually impressed by your ability to delve into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I am sincerely grateful for it.
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Your passion and dedication to your craft shine brightly through every article. Your positive energy is contagious, and it’s clear you genuinely care about your readers’ experience. Your blog brightens my day!
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
Your writing style effortlessly draws me in, and I find it nearly impossible to stop reading until I’ve reached the end of your articles. Your ability to make complex subjects engaging is indeed a rare gift. Thank you for sharing your expertise!
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Your passion and dedication to your craft radiate through every article. Your positive energy is infectious, and it’s evident that you genuinely care about your readers’ experience. Your blog brightens my day!
I’m genuinely impressed by how effortlessly you distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise shines through, and for that, I’m deeply grateful.
Your passion and dedication to your craft shine brightly through every article. Your positive energy is contagious, and it’s clear you genuinely care about your readers’ experience. Your blog brightens my day!
I’m genuinely impressed by how effortlessly you distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise shines through, and for that, I’m deeply grateful.
Your unique approach to addressing challenging subjects is like a breath of fresh air. Your articles stand out with their clarity and grace, making them a pure joy to read. Your blog has now become my go-to source for insightful content.
Your blog is a true gem in the vast online world. Your consistent delivery of high-quality content is admirable. Thank you for always going above and beyond in providing valuable insights. Keep up the fantastic work!
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
Your positivity and enthusiasm are undeniably contagious! This article brightened my day and left me feeling inspired. Thank you for sharing your uplifting message and spreading positivity among your readers.
I wanted to take a moment to express my gratitude for the wealth of valuable information you provide in your articles. Your blog has become a go-to resource for me, and I always come away with new knowledge and fresh perspectives. I’m excited to continue learning from your future posts.
Your passion and dedication to your craft shine brightly through every article. Your positive energy is contagious, and it’s clear you genuinely care about your readers’ experience. Your blog brightens my day!
This article resonated with me on a personal level. Your ability to emotionally connect with your audience is truly commendable. Your words are not only informative but also heartwarming. Thank you for sharing your insights.
Your positivity and enthusiasm are undeniably contagious! This article brightened my day and left me feeling inspired. Thank you for sharing your uplifting message and spreading positivity among your readers.
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Your positivity and enthusiasm are undeniably contagious! This article brightened my day and left me feeling inspired. Thank you for sharing your uplifting message and spreading positivity among your readers.
This article resonated with me on a personal level. Your ability to emotionally connect with your audience is truly commendable. Your words are not only informative but also heartwarming. Thank you for sharing your insights.
I simply wanted to convey how much I’ve gleaned from this article. Your meticulous research and clear explanations make the information accessible to all readers. It’s abundantly clear that you’re committed to providing valuable content.
I am continually impressed by your ability to delve into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I am sincerely grateful for it.
In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.