atps laborátorio contabil-1
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FACULDADE ANHANGUERA UNIDERP
CURSO DE CINCIAS CONTBEIS
LABORATRIO DE GESTO CONTABIL
PALMAS, TO
SETEMBRO/2014
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FOLHA DE APROVAO
LABORATRIO DE GESTO CONTABIL
Traba!" #$ ATPS a%r$&$'(a#" )
#*&+*%*'a #$ Lab"ra(r*" #$
G$&(-" C"'(ab* #a Fa+.#a#$ #$
Paa& #a A'!a'.$ra SA &"b a
"r*$'(a-", #" Pr"3 T.("r
Pr$&$'+*a
A%r"5a#" $6 Ba'+a E7a*'a#"ra
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Pr"3
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Pr"3
RESUMO
O %r$&$'($ (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($r . %a'" #$
+"'(a& +"rr$(", %ara a a(*5*#a#$ #$ .a $%r$&a, $ a $!"r 3"ra #$ (r*b.(a-", 3a?$'#" a
+"rr$(a .(**?a-" #" *5r" #$ a%.ra-" #" .+r" 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
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&$ &$. '$"+*" 5*95$ Para *&&" #$5$ +"$(ar *'3"ra=$&, P$r+$b$r a $&(ra(*a #"& +"'+"rr$'($& $ "b&$r5ar &$.& %"'("& 3"r($& $ 3ra+"&
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&.a& $&(ra(*a& $ +"" *&&" a3$(ar "& r$&.(a#"& #a $%r$&a %r$+*&" *#$'(*3*+ar
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a#*'*&(ra#"r$& WSA,
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A%& a 5$r*3*+a-" #$ ("#a a #"+.$'(a-", " %r7*" %r"+$#*$'(" &$r9 a $*&&-"
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Fa)/s A.-%&%s)ra)%v/s .e s,a e-(resa '/-er'%al:
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7" PROCEDIMENTOS PARA CONTRATAO DE FUNCIONRIOS
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Para D"+.$'("& P$&&"a*& _$r"7 RG, CPF S$ 3"r +a&a#" C$r(*#-" #$ +a&a$'("
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+"'3"r$ #*&%=$ "ar( 1`, I, #a CLT
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#$%"&*(ar, $ +"'(a ba'+9r*a, a *%"r(;'+*a +"rr$&%"'#$'($ a ` #a r$.'$ra-" %aa ".
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O& #$%&*("& #" FGTS #$5$ &$r $3$(.a#"& $'&a$'($ a( " #*a &$($ #$ +a#a J&, ?@>7
T/)al INSS EMPREGADO R< ?97@T/)al INSS EMPRESA R
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#$&+"'(a#"& #"& &a9r*"& $ a#*a'(a$'("& $ a Ca*7a111002 > Ba'+"& C"'(a M"5*$'("
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12 I"b**?a#"
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122002 D$&%$&a& +" D$&$'5"5*$'(" #$ N"5"& Pr"#.("&
1002 > > A"r(*?a-" A+..a#a
2> PASSIO
21 CIRCULANTE
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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$'("& a Paar
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2 RESULTADO DE E_ERCdCIOS FUTUROS
21 R$&.(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=$&
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24002 > Pr$:.K?"& A+..a#"&
> DESPESAS
DESPESAS OPERACIONAIS
1 D$&%$&a& +" $'#a&
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100 > Fr$($& $ Carr$("&
100 > Ma($r*a #$ Ebaa$
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200 > .a
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200 D$%r$+*a=$&
200 > A"r(*?a=$&
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200 > Fr$($& $ Carr$("&
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200 > PrJ*"& #$ S$.r"
2010 > C".'*+a=$&
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201 > M.(a& F*&+a*&
2014 > Sa9r*"&
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201 > D+*" T$r+$*r" Sa9r*"
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D$&%$&a& F*'a'+$*ra&
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00 > D$&+"'("& C"'+$#*#"&
4 O.(ra& D$&%$&a& O%$ra+*"'a*&
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4 DESPESAS NO OPERACIONAIS
41 > P$r#a& '-" O%$ra+*"'a*&
4 > RECEITAS
41 RECEITAS OPERACIONAIS
411 R$+$*(a& #$ $'#a&411001 $'#a #$ M$r+a#"r*a&
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412002 > D$&+"'("& Ob(*#"&
41200 > V.r"& A(*5"&
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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$&.(a#"
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11002 > R$&.(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
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C ICMS &"br$ 5$'#a& R[ `10,
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D > E&(" C"'(a +"rr$'($ PIS R[ 110,44
C > C"'(a +"rr$'($ COFINS R[ 0,0
C > C"'(a +"rr$'($ ICMS R[ 11`,0
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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
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C F"r'$+$#"r$& R[ 111000,00
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C E&(" ICMS &"br$ 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
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FGTS R< =>?@>7T"(a INSS EMPREGADO R< ?97@T"(a INSS EMPRESA R< !"8;@78
FOLHA DE PAGAMENTO PRLABORE MS DE NOVEMBROJ7!8
N/-e Se/ PrLa/re INSS Vale
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C FGTS a r$+"!$r R[ ,2
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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~
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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
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T"(a INSS
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8888888888888888888888888888888888888888888888888888888
D D$&%$&a& +" FGTSR[ ,2
C FGTS a r$+"!$r R[ ,2
88888888888888888888888888888888888888888888888888888888
D FGTS a r$+"!$rR[ ,2
C Ca*7a R[ ,2%a 14 PLT
ESCRITA FISCAL DEEMBROJ7!8
J!7J7!8D > E&("
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D > C"'(a C"rr$'($ #$ PIS R[ `20,D > C"'(a C"rr$'($ #$ COFINS R[ `,00C F"r'$+$#"r$& R[ 1200,00
!7J!7J7!8
D C*$'($& R[ 441,0
C > R$+$*(a #$ 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"
R$+$*(a br.(a a.3$r*#aR[ 101,04P$r+$'(.a #$ %r$&.'-" `
f .+r" %r$&.*#"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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