Existem cinco grupos de contas:
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Contas de ativo (bens e direitos) – são debitadas quando aumentam o seu valor em virtude do fato contábil e são creditadas quando diminuem o seu valor;
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Contas de passivo (obrigações exigíveis) – ao contrário das do ativo, diminuem quando debitadas e aumentam quando creditadas;
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Contas de património líquido ou de capital próprio (capital, reservas e outros resultados acumulados) – são creditadas pelos aumentos e debitadas pelas diminuições. Incluem o resultado do exercício, obtido por diferença entre os valores das contas de gastos e de rendimentos do período contábil;
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Contas de gastos, custos e perdas – são debitadas pela ocorrência dos gastos.
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Contas de rendimentos e ganhos – são creditadas pela ocorrência dos rendimentos.
É importante lembrar que, dado o fato de as contas do ativo representarem bens ou direitos, ou seja, dívidas de terceiros com relação à empresa de que trata o livro contábil, a noção de débito do ativo se torna intuitiva, pois o débito aumenta a dívida da terceira parte em relação à empresa, o que aumenta o valor da conta de ativo. O passivo funciona de forma contrária, pois, em virtude de sua característica de ser uma obrigação para com terceiros, o seu débito diminui o seu valor, pois a dívida da empresa em relação à terceira parte diminui.
CEBRASPE (2012):
QUESTÃO ERRADA: Considere os eventos de I a V listados abaixo.
I aquisição de veículo à vista para uso na atividade operacional
II baixa de bem inservível registrado no imobilizado
III apropriação da folha de pessoal do mês
IV registro da diminuição do valor de dívida a receber em função da variação monetária
V pagamento de obrigação com desconto
Com base nas informações acima, julgue os itens a seguir, relativos à classificação dos fatos administrativos: Os eventos II, IV e V são classificados como fatos mistos, pois, além de provocarem variações no saldo patrimonial, representam a transposição de valores entre os grupos de contas patrimoniais.
Solução:
I aquisição de veículo à vista para uso na atividade operacional – FATO PERMUTATIVO
D. imobilizado – veículos (conta patrimonial)
C. Caixa (conta patrimonial)
II baixa de bem inservível registrado no imobilizado – FATO MODIFICATIVO DIMINUTIVO
D. despesa com baixa de imobilizado (conta de resultado)
C. imobilizado (conta patrimonial)
III apropriação da folha de pessoal do mês – FATO MODIFICATIVO DIMINUTIVO
D. despesa com salários (conta de resultado)
C. salários a pagar (conta patrimonial)
IV registro da diminuição do valor de dívida a receber em função da variação monetária – FATO MODIFICATIVO DIMINUTIVO
D. despesa com variação monetária (conta de resultado)
C. títulos a receber (conta patrimonial)
V pagamento de obrigação com desconto – FATO MISTO AUMENTATIVO
D. empréstimos a pagar—————————R$100.000 (conta patrimonial)
C. receita financeira (desconto obtido)——–R$ 10.000 (conta de resultado)
C. caixa————————————————R$ 90.000 (conta patrimonial)
PUC-PR (2012):
QUESTÃO ERRADA: Considere as seguintes variações patrimoniais:
A atualização de dívida a pagar de longo prazo, em razão de variação monetária;
B registro da primeira parcela de depreciação de veículo;
C baixa de material inservível;
D doação de bem considerado inadequado para a entidade;
E baixa de estoque pelo consumo.
Com referência a essas variações patrimoniais, julgue os itens subsequentes, conforme o disposto na Lei n.º 4.320/1964. Tendo em vista que os ativos são lançados como despesas no momento da compra, as variações B e E não alteram a situação patrimonial líquida.
Registro da depreciação (diminui a situação líquida e diminui o ativo)
D – Despesa com depreciação (conta de resultado)
C – Depreciação acumulada (conta patrimonial)
Quanto à baixa de estoque pelo consumo, é um fato permutativo, pois o estoque é transformado em produto de venda e, mais à frente, o produto de venda em dinheiro que vai para o caixa.
CEBRASPE (2013):
QUESTÃO ERRADA: Os recursos recebidos antecipadamente como parte do pagamento de serviços a serem prestados após o término do exercício social seguinte geram aumento simultâneo de um ativo circulante e de um passivo circulante na contabilidade da empresa que prestará os serviços.
Negativo. O aumento é no ativo circulante e no passivo não circulante!
D – Caixa/bancos conta movimento (Ativo circulante)
C – Adiantamento de clientes/receita diferida (Passivo não circulante)
Mas a receita só será reconhecida quando da prestação do serviço (fato gerador) em respeito ao princípio da competência.
CEBRASPE (2010):
QUESTÃO ERRADA: A doação de imóvel entre entidades do setor público representa fato administrativo permutativo, em cada entidade.
A questão fala a respeito de doação e não TROCA de um bem do mesmo valor, por exemplo.
Ocorrendo uma doação irá diminuir o patrimônio da entidade que doou (fato modificativo diminutivo), em contrapartida haverá um aumento no patrimônio da entidade que recebeu (fato modificativo aumentativo).
QUESTÃO CERTA: Considere os seguintes eventos:
I aquisição, à vista, de matérias-primas para processamento industrial;
II venda de mercadorias, a prazo, por preço superior ao praticado nas vendas à vista;
III contratação de novos empregados para a filial da empresa;
IV pagamento, com juros, de duplicata vencida;
V pagamento a trabalhadores eventuais para o descarregamento de um caminhão, no momento da prestação do serviço;
VI perda de mercadorias não cobertas por seguro, em decorrência de inundação na área de estoques;
VII constituição de capital social em dinheiro.
Com base nos eventos apresentados acima, julgue os próximos itens, relativos a atos e fatos administrativos. Os eventos V e VI exemplificam fatos modificativos.
FATOS PERMUTATIVOS – envolvem apenas contas patrimoniais.
FATOS MODIFICATIVOS – 1 conta patrimonial e 1 ou + conta de resultado
FATO MISTO (PERMUTATIVO + MODIFICATIVO) – 1 ou + contas patrimonial e 1 ou + conta de resultado.
I aquisição, à vista, de matérias-primas para processamento industrial – Fato permutativo;
D – matérias-primas (ativo)
C – caixa (ativo)
II venda de mercadorias, a prazo, por preço superior ao praticado nas vendas à vista – Fato misto aumentativo;
C – mercadoria (permutativo ativo)
D – à prazo (permutativo ativo)
D – caixa excedente (modificativo aumentativo)
III contratação de novos empregados para a filial da empresa – Atos adminstrativos;
Não modificam o patrimônio líquido da empresa a mera contratação. Não confunda com a despesa no dia do pagamento, que nesta data, será modificativo diminutivo.
IV pagamento, com juros, de duplicata vencida – Fato misto diminutivo;
D – duplicata vencida
D – juros
C – banco
V pagamento a trabalhadores eventuais para o descarregamento de um caminhão, no momento da prestação do serviço – Fato modificativo diminutivo;
D – despesa de salário
C – caixa
VI perda de mercadorias não cobertas por seguro, em decorrência de inundação na área de estoques – Fato modificativo diminutivo;
D – perda da mercadoria
C – estoque
VII constituição de capital social em dinheiro – Fato permutativo.
D – conta (ativo)
C – capital social (ativo)
CEBRASPE (2018):
QUESTÃO CERTA: Os atos administrativos relevantes, como é o caso de fianças para terceiros, podem, futuramente, modificar o patrimônio da entidade.
Ao se tornar fiador, não surge obrigação para a empresa, é apenas um ato administrativo, porém se o terceiro não pagar, ela pode vir a ser responsabilizada e aí acabar modificando seu patrimônio pelo pagamento da dívida.
Atos contábeis: não alteram patrimônio. Ex.: Assinatura de contrato, admissão de empregado.
Fatos contábeis: alteram o patrimônio. Ex.: compra de mercadorias. Podem ser permutativos ou modificativos.
FUNDATEC (2012):
QUESTÃO CERTA: Quanto às variações patrimoniais, é possível dizer que decorrem a partir do registro dos fatos contábeis e estes, por sua vez, podem ser fatos modificativos, mistos ou permutativos. No caso de diminuição em uma conta do Patrimônio Líquido e diminuição em uma conta do Ativo, é possível dizer que dentre os tipos de fatos contábeis existentes, o que ocorreu foi: modificativo diminutivo.
Modificativos ou Quantitativos
São fatos que alteram a composição do Patrimônio e modificam para mais (modificativos aumentativos) ou para menos (modificativos diminutivos) a situação líquida da empresa.
Modificativos aumentativos: envolvem uma conta patrimonial e uma conta de receita, aumentando o Patrimônio Líquido (PL). Ex.: Receita de vendas, receita de aluguel, etc.
Modificativos diminutivos: envolvem uma conta patrimonial e uma conta de despesa, diminuindo o Patrimônio Líquido (PL). Ex.: pagamento de despesas em geral, etc.
CEBRASPE (2022):
QUESTÃO CERTA: Constitui fato administrativo modificativo:
A) o pagamento de fornecedores.
B) a compra de material de expediente para estoque.
C) a compra de imóvel a prazo.
D) o recebimento de bem em doação.
E) o financiamento com entrada imediata do recurso para pagamento em 10 anos.
Temos o lançamento de uma doação, tendo uma receita com contrapartida de um ativo. Por isso, é um fato modificativo.
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