Diferença Entre Tipos de Inventário (Periódico, Permanente)

Por
Pedro Santos
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567
4538

Inventário Permanente

O inventário funciona por um controle de estoque de forma individualizada e imediata. Geralmente este registro é feito por um sistema eletrônico de dados, ou seja, neste sistema é possível a obtenção do custo da mercadoria vendida (CMV) a qualquer instante.

Inventário Periódico

Pelo sistema periódico, as vendas não são controladas de modo imediato no estoque, isto é, a contagem do custo da mercadoria vendida (CMV) acontece apenas no final de cada período.

QUESTÃO CERTA: Uma empresa utiliza o sistema de código de barras em seus produtos, de modo que quando um item é vendido, o sistema baixa o produto do estoque, sendo possível estimar quando haverá necessidade de reposição. Assinale a opção que indica o sistema de controle de estoques que a empresa utiliza: Inventário permanente.

QUESTÃO ERRADA: Para uma empresa que utilize o sistema de inventário periódico baseado na conta de mercadorias com função desdobrada, o valor de estoque existente pode ser conhecido a qualquer momento mediante a verificação do saldo da conta de mercadorias.

QUESTÃO ERRADA: O seguinte lançamento contábil deve ser empregado por empresa comercial no registro das aquisições de mercadorias a prazo, independentemente do tipo de inventário utilizado por essa empresa.

D – compras

C – fornecedores

Negativo. Vai depender do tipo de inventário.

Inventário PerManente: Inventário PeriódiCo:

D – Mercadorias D – Compras

C- Fornecedores C – Fornecedores

PERMANENTE – para empresas grandes, que precisam atualizar seus saldos frequentemente. Nesse tipo de inventário, serão dados o registro e a baixa nas operações assim que efetuadas. Por isso, a conta “Mercadorias” será debitada, pois deve ser logo registrada, não esperará como o INVENTÁRIO PERIÓDICO.

PERIÓDICO – para empresas menores, que não precisam mostrar cada registro de operações com as mercadorias até pelo fluxo menor que existe. Diferentemente do INVENTÁRIO PERMANENTE, a atualização não será feita frequentemente, só no encerramento do balanço, final do período (ano). Por isso que será registrada a conta “Compras”, não a de “Mercadorias”.

QUESTÃO CERTA: Quando determinada mercadoria comprada por empresa que utiliza o sistema de inventário permanente precisa ser devolvida, o valor correspondente deve ser lançado a crédito diretamente na conta de estoques.

Sistema de Inventário Permanente:

Procedimento que permite o controle do valor do estoque a cada venda realizada, com a possibilidade de registro da baixa do estoque no momento da venda e a determinação do resultado com mercadoria.

Registro das aquisições e das saídas de forma imediata e concomitante, com a ocorrência física desses fatos. Assim, tem-se a qualquer momento o valor de todas as compras do período, o valor de todas as saídas do período (CMV), bem como o valor do estoque final e inicial.

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DEVOLUÇÃO DE MERCADORIAS

Fato Permutativo
Lançamento Contábil de 1ª Fórmula (11 – 1 débito, 1 crédito)

OPERAÇÃO À VISTA

Aquisição
D – Estoques (+ANC)
C – Disponibilidades (-AC)

Devolução
D – Disponibilidades (+AC)
C – Estoques (-ANC)

OPERAÇÃO A PRAZO

Aquisição
D – Estoques (+ANC)
C – Fornecedores (+PC)

Devolução
D – Fornecedores (-PC)
C -Estoques (-ANC)

QUESTÃO CERTA: Para efeito de determinação dos custos dos produtos e dos serviços, o método indireto real faz a ligação completa — integrada e coordenada — da contabilidade de custos com a contabilidade geral. Esse método adota o inventário periódico, em que se calculam as saídas dos estoques por meio da contagem e avaliação dos saldos inicial e final desses estoques.

SISTEMA DE INVENTÁRIO PERIÓDICO: a empresa realiza uma contagem física do seu estoque, em regra, no encerramento do exercício. Não há controle do estoque a cada venda. O controle é feito por meio do estoque inicial e final.

Custo de Mercadoria Vendida = Estoque Inicial + Compras Líquidas – Estoque Final (CMV = EI + CL – EF).

QUESTÃO ERRADA: Na compra de mercadorias à vista, caso seja utilizado o sistema de inventário permanente, deverão ser lançados estoques de mercadorias e impostos a recolher a débito, em contrapartida de disponível a crédito.

Lançamento na compra de mercadorias (Impostos a recolher é conta do Passivo):

D- Estoques……………………………$7

D- Impostos a RECUPERAR……$3

C- Caixa………………………………..$10

QUESTÃO CERTA: O registro contábil dos estoques de uma empresa pelo método do PEPS (primeiro a entrar — primeiro a sair) ocorre quando se utiliza o inventário permanente.

CERTO

No inventário permanente, pode-se utilizar 3 critérios:

– PEPS ou FIFO (Primeiro que Entra é o Primeiro que Sai, First-In-First-Out);

– UEPS ou LIFO (Último que Entra é o Primeiro que Sai, Last-In-First-Out); e

– Custo Médio Ponderado Móvel (Preço Médio ou Custo Médio): através deste método, o custo médio de cada unidade em estoque é alterado pelas compras de outras unidades por um preço diferente (a cada nova aquisição de mercadorias, uma nova média é calculada)

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