Integridade PCASP

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QUESTÃO ERRADA: Para a garantia da integridade dos procedimentos e da transparência das informações geradas nos lançamentos contábeis, é necessário que uma conta pertencente à informação de natureza patrimonial apresente, como contrapartida, uma conta pertencente à informação de natureza típica de controle.

Toda vez que debitamos algo dentro de uma conta de uma dada classe, creditamos dentro da mesma conta – seguindo o método das partidas dobradas. Igualmente, se você creditar algo dentro de A, deverá promover o débito, também dentro de A.

Eu não posso debitar em conta de natureza patrimonial e creditar a contrapartida em conta de informação orçamentária. Devo o fazer, também na conta de natureza patrimonial por meio do crédito.

Eu posso debitar e creditar (as duas operações juntas) em conta de natureza patrimonial e também debitar e creditar (as duas operações juntas) em uma conta de natureza orçamentária. Aí sem problema.

Mas, lembre-se se você optar por debitar algo em uma conta de natureza x, deverá fazer a contrapartida (crédito) na conta de natureza x.

MANUAL DE CONTABILIDADE APLICADA AO SETOR PÚBLICO 7ª Edição

3.5. REGRAS DE INTEGRIDADE DO PCASP

A fim de garantir a integridade dos procedimentos contábeis, assim como a qualidade, consistência e transparência das informações geradas, este Manual dispõe sobre algumas regras de integridade relativas ao PCASP:

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a. Lançamentos Contábeis

b. Pagamento e Recebimento

c. Desenvolvimento de Equações Contábeis

d. Consistência dos Registros e Saldos de Contas

3.5.1. Lançamentos Contábeis

O registro contábil deve ser feito pelo método das partidas dobradas e os lançamentos devem debitar e creditar contas que apresentem a mesma natureza de informação. Assim, os lançamentos estarão fechados dentro das classes 1 a 4 ou das classes 5 e 6 ou das classes 7 e 8:

a. Lançamentos de natureza patrimonial: apenas debitam e creditam contas das classes 1, 2, 3 e 4.

b. Lançamentos de natureza orçamentáriaapenas debitam e creditam contas das classes 5 e 6.

c. Lançamentos de natureza de controle: apenas debitam e creditam contas das classes 7 e 8.

Manual de Contabilidade Aplicada ao Setor Público – página: 354

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