Atps Laborátorio Contabil-1

7/24/2019 Atps Labortorio Contabil-1

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FACULDADE ANHANGUERA UNIDERP

CURSO DE CINCIAS CONTBEIS

LABORATRIO DE GESTO CONTABIL

PALMAS, TO

SETEMBRO/2014

~ 1~


2/30

FOLHA DE APROVAO

LABORATRIO DE GESTO CONTABIL

Traba!" #$ ATPS a%r$&$'(a#" )

#*&+*%*'a #$ Lab"ra(r*" #$

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Pr"3

RESUMO

O %r$&$'($ (raba!" &"br$ Lab"ra(r*" #$ G$&(-" C"'(9b*, "b:$(*5a *#$'(*3*+ar "&

(r;*($&, &"br$ a ab$r(.ra #$ .a $%r$&a, :.'(" a"& r-"& +"%$($'($&, b$ +"" "&5a"r$& &$ a& 5a'(a$'& #$ &$ "b($r . %a'" #$

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Palavras Chaves:Lab"ra(r*" #$ G$&(-" C"'(9b*> (r*b.(a-"> *5r" #$ a%.ra-" #" .+r"

r$a

SUMRIO

INTRODU@O

1 A IMPORTNCIA DE SE ESTABELECER CRITRIOS E ETAPAS PARA AABERTURA DE UMA EMPRESA

11 DOCUMENTOS NECESSRIOS11

12 PASSOS PARA ABERTURA DA EMPRESA11

1 LAN@AMENTOS DE ABERTURA12

2 PROCEDIMENTOS PARA CONTRATA@O DE FUNCIONRIOS14

21 ADMISSO DO EMPREGADO,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,1

22 FOLHA DE PAGAMENTO1

PLANO DE CONTAS1

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1 FOLHA DE PAGAMENTO/20124

CONCLUSES0

REFERNCIAS BIBLIOGRFICAS

1

INTRODUO

A%r$&$'(ar$"& '$&(a a(*5*#a#$ +"%$$'(ar a


5/30

A& $%r$&a& #$&$'5"5$ a.a& a(*5*#a#$& 3*'a'+$*ra&


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5"+J :9 ($ a& +ara+($rK&(*+a& #" $%r$$'#$#"r O %$r3* $ " (a$'(" #" 3.(.r" $%r$&9r*" &-"

3.'#a$'(a*& %ara " &.+$&&" #" '$"+*"

A'($& #$ #ar $'(ra#a 'a %a%$a#a %ara abr*r " '$"+*", " $%r$$'#$#"r %r$+*&a &ab$r

&$ &$. '$"+*" 5*95$ Para *&&" #$5$ +"$(ar *'3"ra=$&, P$r+$b$r a $&(ra(*a #"& +"'+"rr$'($& $ "b&$r5ar &$.& %"'("& 3"r($& $ 3ra+"&

> A'a*&ar "& 3"r'$+$#"r$& $ a& $%r$&a&


7/30

Para #$&$%$'!ar +" &.+$&&" &$. '"5" %a%$, " $%r$$'#$#"r %r$+*&ar9 #$

*'3"ra=$& " $ r.%"& #$ +"%ra#"r$& %"($'+*a*& P$a r$a-" #"& +"'&.*#"r$& +" " %r"#.("6 %"r b$'$3K+*"& $ %$a $a#a#$ #$ar+a #$ a+"r#" +" a +"'&(;'+*a +" E5*(ar a'a*&ar +" %ar+*a*#a#$ "& #a#"& $5a'(a#"& 'a %$&


8/30

E&&a &*(.a-" +!aa a a($'-" %ara a& +ara+($rK&(*+a& #"& +"'+"rr$'($&, a #$($+-" #$

&.a& $&(ra(*a& $ +"" *&&" a3$(ar "& r$&.(a#"& #a $%r$&a %r$+*&" *#$'(*3*+ar


9/30

O& (*%"& #$ $r+a#"r*a& ". &$r5*"& a &$r$ +""+a#"& '" $r+a#"

A #*&%"'*b**#a#$ #$ %$&&"a

A +a%a+*#a#$ #$ r$+.r&"& a($r*a*&, +"" 9


10/30

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#"+.$'(a-" $'+*"'a#a, #*r**r>&$ 9 :.'(a +"$r+*a $ %r"("+"ar %$#*#" #$

r$*&(r"

Ca#a&(r" Na+*"'a #$ P$&&"a V.rK#*+a CNPV $ *'&+r*-" 'a S$+r$(9r*a #a Fa?$'#a

E&(a#.a IE A *'&+r*-" '" CNPV &$r9 3"ra*?a#a %"r $*" #" D"+.$'(" B9&*+"

#$ E'(ra#a DBE #" Ca#a&(r" Na+*"'a #$ P$&&"a V.rK#*+a FCPV, #" #$ &+*"& ".

a#*'*&(ra#"r$& WSA,


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12/30

A%& a 5$r*3*+a-" #$ ("#a a #"+.$'(a-", " %r7*" %r"+$#*$'(" &$r9 a $*&&-"

#" C"'(ra(" S"+*a, %"*& $&&$ " *'&(r.$'(" a.("r*?a#", *&(" , ($r &$'!a #$ a+$&&" 'a S$+r$(ar*a E&(a#.a

#a Fa?$'#a

A #"+.$'(a-" '$+$&&9r*a 6 +"'(ra(" &"+*a r$*&(ra#" I'&+r*-" 'a R$+$*(a F$#$ra

CNPV +%*a #" RG $ CPF #" (*(.ar F*+!a #$ *'&+r*-" #a S$+r$(ar*a M.'*+*%a #a Fa?$'#a

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13/30

Fa)/s A.-%&%s)ra)%v/s .e s,a e-(resa '/-er'%al:

1 I'5$&(*$'(" #$ Ca%*(a S"+*a '" 5a"r #$ R[ 00000,00 $ "$#a +"rr$'($

2 \ Ga&("& #$ "ra'*?a-" #a $%r$&a C"'3"r$ aba*7" #*&+r**'a#"6

a VUCETINSR[ 22,00

b SRFR[ 21,00

+ Pr$3$*(.raR[ ,00

# S$+r$(ar*a #$ Fa?$'#aR[ 10,1

\ Ta7a& 5*$'($& '" E&(a#" #$ T"+a'(*'&

9 C"'&(*(.*-" #a $%r$&a ]ABC] > +a%*(a ("(a$'($ *'($ra*?a#" $ #*'!$*r" >

[00000,00

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D> Ca*7a ^AR[00000,00

C> Ca%*(a &.b&+r*(" ^PL R[ 00000,00

7" PROCEDIMENTOS PARA CONTRATAO DE FUNCIONRIOS

A" +"'(ra(ar 3.'+*"'9r*"& ($"&


14/30

Para D"+.$'("& P$&&"a*& _$r"7 RG, CPF S$ 3"r +a&a#" C$r(*#-" #$ +a&a$'("

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> F"(" 74

> D$+ara-" #$ A'($+$#$'($& +r**'a*&

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+"'3"r$ #*&%=$ "ar( 1`, I, #a CLT

> C"'(r*b.*-" S*'#*+a a" &$r a#*(*#" "& $%r$a#"& #$5$r-" a%r$&$'(ar a" $%r$a#"r a C"'(ra(" #$ Traba!" #$ E7%$r*J'+*a

> a$ Tra'&%"r($ a" r$+$b$r " $%r$a#" #$5$r9 *'3"rar " &$. $'#$r$" r$&*#$'+*a, "&

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15/30

#$%"&*(ar, $ +"'(a ba'+9r*a, a *%"r(;'+*a +"rr$&%"'#$'($ a ` #a r$.'$ra-" %aa ".

#$5*#a, '" J& a'($r*"r, a" (raba!a#"r

O& #$%&*("& #" FGTS #$5$ &$r $3$(.a#"& $'&a$'($ a( " #*a &$($ #$ +a#a J&, ?@>7

T/)al INSS EMPREGADO R< ?97@T/)al INSS EMPRESA R

IRRF *'*+*a$'($ +ab$ #$&(a+ar


16/30

#$&+"'(a#"& #"& &a9r*"& $ a#*a'(a$'("& $ a Ca*7a111002 > Ba'+"& C"'(a M"5*$'("

112 > R$a*?a=$&

112001 > C*$'($&

112002 > > D.%*+a(a& D$&+"'(a#a&

11200 A%*+a=$& F*'a'+$*ra&

112004 I%"&("& a R$+.%$rar

11 E&(" E&(" I'5$&(*$'("&

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12 I"b**?a#"

12001 > E M5$*& $ U($'&K*"&

1200 > $K+."&

1200 > > D$%r$+*a-" A+..a#a

1 > D*3$r*#"

1001 > D$&%$&a& Pr>O%$ra+*"'a*&1002 D$&%$&a& +" D$&$'5"5*$'(" #$ S*&($a&

122002 D$&%$&a& +" D$&$'5"5*$'(" #$ N"5"& Pr"#.("&

1002 > > A"r(*?a-" A+..a#a

2> PASSIO

21 CIRCULANTE

211 > Obr*a=$&211001 > F"r'$+$#"r$&

211002 > A..*& a Paar

21100 > E%r&(*"& a Paar

211004 > ICMS a R$+"!$r

21100 I%"&(" #$ R$'#a a Paar

21100 > IR F"'($ a R$+"!$r

21100 > C"'(r*b.*=$& Pr$5*#$'+*9r*a& a R$+"!$r21100` > FGTS a R$+"!$r

21100 > H"'"r9r*"& #a D*r$("r*a a Paar

211010 > Sa9r*"& a Paar

211011 > D*5*#$'#"& a %aar

211012 > O.(ra& Obr*a=$& a Paar

22 E_IGdEL A LONGO PRAO

221 Obr*a=$&

221001 > F*'a'+*a$'("& a Paar

~ 17~


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2 RESULTADO DE E_ERCdCIOS FUTUROS

21 R$&.(a#"& F.(.r"&

21001 > R$+$*(a& #$ E7$r+K+*"& F.(.r"&

21002 > > C.&("& $ D$&%$&a&

24 PATRIMeNIO LdWUIDO

241 Ca%*(a

241001 > Ca%*(a

241002 > > Ca%*(a a R$a*?ar

242 > R$&$r5a& #$ Ca%*(a

242001 *" 'a E*&&-" #$ A=$&

24 R$&$r5a& #$ R$a5a*a-"24001 R$a5a*a-" #" P$ra'$'($

244 > R$&$r5a& #$ L.+r"&

244001 R$&$r5a L$a

24 > L.+r"& ". Pr$:.K?"& A+..a#"&

24001 L.+r"& A+..a#"&

24002 > Pr$:.K?"& A+..a#"&

> DESPESAS

DESPESAS OPERACIONAIS

1 D$&%$&a& +" $'#a&

1001 > C"*&&=$& &"br$ $'#a&

100 > Fr$($& $ Carr$("&

100 > Ma($r*a #$ Ebaa$

100` > Pr"%aa'#a $ P.b*+*#a#$100 D$&%$&a& +/ D$5$#"r$& D.5*#"&"&

2 D$&%$&a& A#*'*&(ra(*5a&

2001 > A..$

2002 > E'$r*a E(r*+a

200 > .a

2004 > C"rr$*"&

200 D$%r$+*a=$&

200 > A"r(*?a=$&

~ 18~


19/30

200 > Fr$($& $ Carr$("&

200` > Ma($r*a #$ E7%$#*$'($

200 > PrJ*"& #$ S$.r"

2010 > C".'*+a=$&

2011 > I%"&("& $ Ta7a&

2012 > S$r5*"& #$ T$r+$*r"&

201 > M.(a& F*&+a*&

2014 > Sa9r*"&

201 > H"'"r9r*"& #a D*r$("r*a

201 > D+*" T$r+$*r" Sa9r*"

201 > E'+ar"& S"+*a*&201` > Fr*a&

D$&%$&a& F*'a'+$*ra&

001 > D$&%$&a& Ba'+9r*a&

002 > V.r"& Pa&&*5"&

00 > D$&+"'("& C"'+$#*#"&

4 O.(ra& D$&%$&a& O%$ra+*"'a*&

4001 Pr$:.K?" #$ Par(*+*%a-" $ ".(ra& C*a&4002 D$&%$&a& E5$'(.a*&

4 DESPESAS NO OPERACIONAIS

41 > P$r#a& '-" O%$ra+*"'a*&

4 > RECEITAS

41 RECEITAS OPERACIONAIS

411 R$+$*(a& #$ $'#a&411001 $'#a #$ M$r+a#"r*a&

411002 > > $'#a& A'.a#a&

41100 > > ICMS &"br$ $'#a&

411004 > > PIS &"br$ Fa(.ra$'("

412 R$+$*(a& F*'a'+$*ra&

412001 > R$'#*$'("& #$ A%*+a=$& F*'a'+$*ra&

412002 > D$&+"'("& Ob(*#"&

41200 > V.r"& A(*5"&

~ 19~


20/30

41 O.(ra& R$+$*(a& O%$ra+*"'a*&

41001 > L.+r"& #$ Par(*+*%a=$& $ O.(ra& C*a&

41002 > R$5$r&-" #$ Pr"5*&-" Para D$5$#"r$& D.5*#"&"&

4100 > R$+$*(a& E5$'(.a*&

42 RECEITAS NO OPERACIONAIS

421 > Ga'!"& '-" O%$ra+*"'a*&

421001 Ga'!" 'a A*$'a-" #$ B$'&

CONTAS DE APURA@O DE RESULTADOS

1 APURA@O DE RESULTADO11 A%.ra-" #$ R$&.(a#"

11001 > C.&(" #a& M$r+a#"r*a& $'#*#a& CM

11002 > R$&.(a#" +" $'#a& #$ M$r+a#"r*a& RM

1100 > A%.ra-" #" R$&.(a#" #" E7$r+K+*" ARE

CONTABILIE OS FATOS CONTBEIS@ CONFORME DESCRITOS ABAIO:

A(r/(r%ar / ICMS '/-(ra J!J7!8D > ICMS a r$+.%$rar AC R[ 4,,20

C > Cr#*(" #$ ICMS &/I"b**?a#" a +"%$'&ar AC R[ 4,20

A(r/(r%ar / PIS e a COFINS"

D PIS &"br$ 5$'#aR[ 441,4

C PIS a %aar R[ 441,4

D COFINS &"br$ 5$'#aR[ 20`,`0C> COFINS a %aar R[ 20`,`0 %a 12 PLT MANUAL DE PRATICAS

CONTBEIS

A(r/(r%ar / ICMS .ev/l,23/ .e '/-(ra

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C C"'(a +"rr$'($ ICMS R[ 12240,00

A(r/(r%ar / ICMS ve&.a

D > C*$'($& R[ `10,

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21/30

C ICMS &"br$ 5$'#a& R[ `10,

A(r/(r%ar / ICMS .ev/l,23/ .e '/-(ra

D > E&(" C"'(a +"rr$'($ PIS R[ 110,44

C > C"'(a +"rr$'($ COFINS R[ 0,0

C > C"'(a +"rr$'($ ICMS R[ 11`,0

~ 21~


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PROVISIONAR A CONTRIBUIO SOCIAL SOBRE O LUCRO LUIDO CSLL

E A PROVISO PARA O IMPOSTO DE RENDA IRP"

FOLHA DE PAGAMENTO NOVEMBROJ7!8

~ 22~

;J!J7!8D > E&(" C"'(a C"rr$'($ #$ PIS R[ ,00D > C"'(a C"rr$'($ #$ COFINS R[ 420,00

!J!J7!8

D > E&(" C"'(a C"rr$'($ #$ PIS R[ 21,0D > C"'(a C"rr$'($ #$ COFINS R[ 0,00

C F"r'$+$#"r$& R[ 111000,00

!>J!J7!8D C*$'($& R[ 441,0C > R$+$*(a #$ 5$'#a& R[ 441,0D CM R[ 2`1,

C E&(" ICMS &"br$ 5$'#a R[ `100,C > C"'(a +"rr$'($ #" ICMS R[ `100,D > PIS &"br$ 5$'#a R[ 2`,21C > +"'(a +"rr$'($ #$ PIS R[ 2`,21D > COFINS &"br$ 5$'#a R[ 1`2,C > C"'(a +"rr$'($ #$ COFINS R[ 1`2,D > D$&+"'("& I'+"'#*+*"'a*& +"'+$#*#"& R[ 1`2,40


23/30

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FOLHA DE PAGAMENTO PRLABORE MS DE NOVEMBROJ7!8

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R[ > R[ 24, R[ 0,4

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11

R[ 1,2` PRc>LABORE

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INSS EMPREGADOR 2,`#*a %ara " &$("r #" +"$r+*"

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D Sa9r*"& a %aarR[ 42,00

C INSS a r$+"!$r R[ 42,00

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D D$&%$&a& +" FGTSR[ ,2

~ 23~


24/30

C FGTS a r$+"!$r R[ ,2

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D FGTS a r$+"!$rR[ ,2

C Ca*7a R[ ,2

ESCRITA FISCAL NOVEMBROJ7!8

Eab"ra#a %$"& a.("r$&

J!!J7!8D Es)/+,es C/-(ras R[ 22`,10D C/&)a C/rre&)e .e ICMS R[ 1`2,00D C/&)a C/rre&)e .e PIS R[ 141,0D C/&)a C/rre&)e .e COFINS R[ `,00C F/r&e'e./res R[ 2200,00

!>J!!J7!8D Cl%e&)es R[ 441,0C Re'e%)a .e ve&.as R[ 441,0D CMV R[ 241,0C Es)/+,e R[ 241,0D ICMS s/re ve&.a R[ `100,C C/&)a '/rre&)e ./ ICMS R[ `100,D PIS s/re ve&.a R[ 2`,21C '/&)a '/rre&)e .e PIS R[ 2`,21

D COFINS s/re ve&.a R[ 1`2,C C/&)a '/rre&)e .e COFINS R[ 1`2,

PROVISIONAR A CONTRIBUIO SOCIAL SOBRE O LUCRO LUIDO CSLL

E A PROVISO PARA O IMPOSTO DE RENDA IRP"

~ 24~


25/30

PAGAMENTOS EFETUADOS DOS VALORES CONFORME AS OBRIGAES

REGISTRADAS"

TRIBUTAO COM BASE NO LUCRO PRESUMIDO"

FGTS R< =>?@>7T/)al INSS EMPREGADO R< ?97@T/)al INSS EMPRESA R< !"8;@78

FOLHA DE PAGAMENTO PRLABORE MS DE DEEMBROJ7!8

N"$ S$7" Pr>Lab"r$ INSS a$

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T"(a INSS

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D Sa9r*"& a %aarR[ 42,00C INSS a r$+"!$r R[ 42,00

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D D$&%$&a& +" FGTSR[ ,2

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ESCRITA FISCAL DEEMBROJ7!8

J!7J7!8D > E&("


27/30

D > C"'(a C"rr$'($ #$ PIS R[ `20,D > C"'(a C"rr$'($ #$ COFINS R[ `,00C F"r'$+$#"r$& R[ 1200,00

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D C*$'($& R[ 441,0

C > R$+$*(a #$ 5$'#a& R[ 441,0

D CM R[ 1140,1

C E&(" ICMS &"br$ 5$'#a R[ `100,

C > C"'(a +"rr$'($ #" ICMS R[ `100,D > PIS &"br$ 5$'#a R[ 2`,21

C > +"'(a +"rr$'($ #$ PIS R[ 2`,21

D > COFINS &"br$ 5$'#a R[ 1`2,

C > C"'(a +"rr$'($ #$ COFINS R[ 1`2,

Pr/v%s%/&ar a C/&)r%,%23/ S/'%al s/re / L,'r/ L*+,%./ CSLL e a Pr/v%s3/ (ara /

I-(/s)/ .e Re&.a IRP"

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f .+r" %r$&.*#"R[ ``,

I%"&(" 1 7 ``,R[ 12`0,`0

D> Pr"5*&-" %ara *%"&(" #$ R$'#aR[ 12`0,`0

C> IRPV a R$+"!$r Pa&&*5" C*r+.a'($R[ 12`0,`0

D IRPV a R$+"!$r Pa&&*5" C*r+.a'($R[ 12`0,`0

C> D*&%"'*b**#a#$& A(*5" C*r+.a'($R[ 12`0,`0R$+$*(a br.(a #$ 5$'#aR[ 101,04

~ 27~


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Ba&$ #$ +a+." R[ 101,04 712R[ 12`0`,04

C"'(r*b.*-" a r$+"!$r6 7 12`0`,04R[ 112,02

D CSLL R$&.(a#"R[ 112,02

C CSLL a R$+"!$r %a&&*5" C*r+.a'($R[ 11202

D CSLL a R$+"!$r Pa&&*5" C*r+.a'($R[ 112,02

C D*&%"'*b**#a#$&A(*5" C*r+.a'($R[ 112,02

CONCLUSOA%& ("#a& a& %$&&$,


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REFERNCIAS BIBLIOGRFICAS!((%6//XXX5*a&b"a&+"'&.("r*a+"br/+"'(ab*/L*5r"&/*5ra.!(

!((%6//XXX.'#"&$bra$+"br/(a/&a">"&>+.&("&>%ara>&$>abr*r>.a>$%r$&a/

!((%6//XXXa#*'*&(ra#"r$&+"br/*'3"r$>&$/ar(*"&/.+r">r$a>'">*r%:

CARALHO, A'(Q'*" *$*ra #$ $ NASCIMENTO, L.*? Pa." #" A.-%&%s)ra23/ .e

re',rs/s h,-a&/s S-" Pa."6 P*"'$*ra, 1CHIAENATO, I#ab$r(" S,s%s)e-a .e (r/v%s3/ .e re',rs/s h,-a&/s 4$# R*" #$

Va'$*r"6 E&$5*$r, 2000

CHIAENATO, I#ab$r(" A.-%&%s)ra23/ .e re',rs/s h,-a&/s6 3.'#a$'("& b9&*+"&

$# S-" Pa."6 A(a&, 200

HERMANN, C A'#ra& R/)a)%v%.a.e .e (ess/al 200` !((%6//XXXr!%"r(a+"br

A+$&&" $ 10/10/201

~ 29~
http://www.vilasboasconsultoria.com.br/contabil/Livros/livrlalu.htmhttp://www.mundosebrae.com.br/tag/quais-sao-os-custos-para-se-abrir-uma-empresa/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://jus.com.br/revista/texto/22911/desmistificando-o-lucro-real-no-irpjhttp://www.rhportal.com.br/http://www.vilasboasconsultoria.com.br/contabil/Livros/livrlalu.htmhttp://www.mundosebrae.com.br/tag/quais-sao-os-custos-para-se-abrir-uma-empresa/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://jus.com.br/revista/texto/22911/desmistificando-o-lucro-real-no-irpjhttp://www.rhportal.com.br/


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LACOMBE, Fra'+*&+" Re',rs/s h,-a&/s:%r*'+K%*"& $ ($'#J'+*a& S-" Pa."6 Sara*5a,

200

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