Exemplos de Contas de Natureza Devedora e Natureza Devedora

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Última Atualização 23 de março de 2021

QUESTÃO CERTA: A tabela anterior apresenta os saldos relativos às contas patrimoniais destinadas ao levantamento de balancete de encerramento de uma empresa hipotética, faltando registrar o resultado apurado no encerramento desse exercício social. A partir dessas informações, julgue o item a seguir. O número de contas com saldo credor supera o número de contas com saldo devedor.

CAIXA – 1000 (DEVEDOR) – AC

CLIENTES 3000 (DEVEDOR) – AC

PRÊMIO DE SEGUROS A VENCER CP 100 (DEVEDOR) – AC

PERDA ESTIMADA ESTOQUES 200 (CREDOR) – AC

PCLD 90 (CREDOR) – AC

ESTOQUES PARA REVENDA 4000 (DEVEDOR) – AC

EMPRÉSTIMOS A PESSOAS LIGADAS 500 (DEVEDOR) – ANC

IMÓVEIS PARA INVESTIMENTO 5000 (DEVEDOR) – ANC

IMOBILIZAÇÕES DE USO 10000 (DEVEDOR) – ANC

DEPRECIAÇÃO ACUMULADA 1000 (CREDOR) – ANC

DUPLICATAS DESCONTADAS 1000 (CREDOR) – PC

JUROS PASSIVOS A TRANSCORRER 100 (DEVEDOR) – PC

FORNECEDORES 3000 (CREDOR) – PC

SALÁRIOS E ENCARGOS A PAGAR 2000 (CREDOR) – PC

EMPRÉSTIMOS A VENCER CP 1000 (CREDOR) – PC

FINANCIAMENTOS A VENCER LP 5000 (CREDOR) – PNC

REFINANCIAMENTO DE TRIBUTOS 300 (CREDOR) – PNC

AÇÕES EM TESOURARIA 190 (DEVEDOR) – PL

AAP 100 (DEVEDOR) – PL

CAPITAL SOCIAL 10000 (CREDOR) – PL

RESERVAS DE CAPITAL 300 (CREDOR) – PL

RESERVAS DE LUCROS 300 (CREDOR) – PL

CONTAS CREDORAS 12

CONTAS DEVEDORAS 10

QUESTÃO ERRADA: Julgue o item subsequente, relativo à seguinte conta: caixa; reservas de lucros; fornecedores; aplicações financeiras; duplicatas a receber; encargos financeiros a transcorrer; duplicatas descontadas; imobilizado; capital social; estoques; impostos e contribuições a recolher; empréstimos e financiamentos; receitas financeiras a transcorrer. No rol de contas em questão, o número de contas de natureza devedora é maior que o das de natureza credora.

Organizando as contas: Natureza Devedora ==> 6

Caixa; aplicações financeiras; duplicatas a receber; encargos financeiros a transcorrer (retificadora de passivo); imobilizado; estoques;

Natureza Credora ==> 7 reservas de lucros; fornecedores; duplicatas descontadas; capital social; impostos e contribuições a recolher; empréstimos e financiamentos; receitas financeiras a transcorrer.

NATUREZA DEVEDORA

Caixa;

Aplicações financeiras;

Duplicatas a receber;

Encargos financeiros a transcorrer – é conta retificadora de passivo, que ajusta o valor do passivo ao passo em que incorrem os juros pelo regime de competência;

Imobilizado;

Estoques;

NATUREZA CREDORA

Reservas de lucros;

Fornecedores;

Duplicatas descontadas;

Capital social;

Impostos e contribuições a recolher;

Empréstimos e financiamentos;

Receitas financeiras a transcorrer. – São receitas recebidas antecipadamente, como por exemplo, adiantamento de pagamento de serviço a ser executado no futuro. Portanto, é uma receita QUE AINDA NÃO INCORREU (regime de competência).

QUESTÃO CERTA: No último balancete de encerramento de determinado exercício, uma empresa apresentou rol de contas patrimoniais e de resultados, com os respectivos saldos em milhares de reais, conforme mostrado na tabela precedente. No rol de contas apresentado no texto 3A3AAA, há: doze contas de natureza credora.

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BALANCETE DE VERIFICAÇÃO

Contas Classificação Natureza da conta

Imóveis Ativo Imobilizado Devedora

Caixa e equivalentes Ativo Circulante Devedora

Créditos contra clientes Ativo Circulante Devedora

Duplicatas descontadas Passivo Circulante Credora

Capital social Patrimônio Líquido Credora

Estoques para revenda Ativo Circulante Devedora

Prêmios de seguros a apropriar Ativo Circulante Devedora

Investimentos em coligadas Ativo Investimentos Devedora

Empréstimos e financiamentos de longo prazo a pagar Passivo Não Circulante Credora

Móveis e instalações Ativo Imobilizado Devedora

Reserva estatutária Patrimônio Líquido Credora

Ações em tesouraria Retificadora do PL Devedora

Receita líquida de venda Receita Credora

Custo das mercadorias vendidas Despesa Devedora

Imposto de renda e contribuição sobre o lucro líquido¹ Passivo Circulante Credora

Fornecedores Passivo Circulante Credora

Salários e encargos a pagar Passivo Circulante Credora

Despesas gerais Despesa Devedora

Despesas financeiras Despesa Devedora

Seguros a pagar Passivo Circulante Credora

Resultado positivo de equivalência patrimonial Receita Credora

Outros valores a pagar Passivo Circulante Credora

Reserva legal Patrimônio Líquido Credora

Marcas e patentes Ativo Intangível Devedora

QUESTÃO CERTA: De acordo com o enunciado, assinale a alternativa correta. Para contabilizar a reavaliação do Ativo Imobilizado e do Intangível, o lançamento contábil será:

DEBITE: Conta do Ativo Intangível.

CREDITE: Reserva de Reavaliação – Ativo Intangível.

Registro da reversão de reavaliação, positiva, de Ativo Imobilizado

Não precisa saber nome de conta, basta saber que:

Uma reavaliação positiva aumenta o valor de uma conta patrimonial e aumenta positivamente o resultado;

Uma reavaliação negativa diminui o valor de uma conta patrimonial e diminui negativamente o resultado;

Para controle:

Contas devedoras aumentam a débito e diminuem a crédito: Ativo e receita.

Contas credoras aumentam a crédito e diminuem a débito: Passivo, PL e Despesa.

Só um adendo:

Despesa é conta devedora e Receita é conta credora.

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    Beliebtheit. Hinter Cala Ratjada steigen pinienbewachsene Hügel an, die an einigen Stellen als Felsküste ins Meer
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    und im Südosten liegt. In den historischen Langustenhäusern östlich des Hafenbeckens werden Langusten lebendig in Meerwasserbecken gehalten, bis sich ein Käufer gefunden hat.
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    Der Küstenort Cala Ratjada wurde nicht am Reißbrett entworfen und ist aus historischer Sicht
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    Image in den zurückliegenden 40 Jahren gewandelt
    hat. Gegründet wurde der Ort im 17. Jahrhundert als kleine Fischersiedlung von den Einwohnern der Ortschaft Capdepera.
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    Staub ansetzen. Ferienhäuser werden diese Saison wohl insgesamt
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    Der Küstenort Kas in der Türkei im Oktober 2019 – damals war die Welt noch
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    gefährlich. Sicher ist das aber nicht.

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  127. Während sich die Uhrenindustrie fast ausschließlich aufs Herzstück eines Zeitmessers konzentriert, haben die Bedürfnisse und Anforderungen von Tauchern in der letzten Zeit
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  130. Offenbar machten sich viele Verbraucher in den letzten Monaten zuhause die Haare schön. Trotzdem sich viele
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    Januar 2021 um 18:35 Uhr.