Contas sintéticas e analíticas

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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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