{"id":6436,"date":"2025-10-08T22:44:56","date_gmt":"2025-10-09T01:44:56","guid":{"rendered":"https:\/\/atividademapa.com\/?post_type=product&p=6436"},"modified":"2025-10-14T12:35:54","modified_gmt":"2025-10-14T15:35:54","slug":"mapa-ccont-estrutura-das-demonstracoes-contabeis-54_2025","status":"publish","type":"product","link":"https:\/\/atividademapa.com\/?product=mapa-ccont-estrutura-das-demonstracoes-contabeis-54_2025","title":{"rendered":"MAPA – CCONT – ESTRUTURA DAS DEMONSTRA\u00c7\u00d5\u00caS CONT\u00c1BEIS – 54_2025"},"content":{"rendered":"
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QUEST\u00c3O 1<\/div>\n<\/div>\n<\/div>\n<\/div>\n
Chegou o momento de explorar de forma pr\u00e1tica os conte\u00fados aprendidos na disciplina de Estruturas das Demonstra\u00e7\u00f5es Cont\u00e1beis. Para isso, a atividade proposta corresponde ao M.A.P.A (Material de Avalia\u00e7\u00e3o Pr\u00e1tica da Aprendizagem). O objetivo desta atividade \u00e9 que voc\u00ea se sinta imerso em rela\u00e7\u00e3o \u00e0 elabora\u00e7\u00e3o de duas das demonstra\u00e7\u00f5es cont\u00e1beis: Balan\u00e7o Patrimonial e Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio (DRE).<\/p>\n

Vamos l\u00e1!<\/p><\/div>\n

Voc\u00ea sabe qual \u00e9 a import\u00e2ncia do Balan\u00e7o Patrimonial e da DRE para as empresas? Sabe como s\u00e3o suas estruturas? Voc\u00ea consegue identificar quais s\u00e3o os grupos e contas que pertencem ao ativo e ao passivo no Balan\u00e7o Patrimonial? E quais informa\u00e7\u00f5es devem ser evidenciadas na DRE?<\/p>\n

O profissional da contabilidade deve seguir, sempre, as normas e procedimentos cont\u00e1beis para a elabora\u00e7\u00e3o de qualquer uma das demonstra\u00e7\u00f5es financeiras.<\/p>\n

O Balan\u00e7o Patrimonial \u00e9 uma demonstra\u00e7\u00e3o cont\u00e1bil que apresenta a posi\u00e7\u00e3o financeira e patrimonial de uma empresa em um determinado per\u00edodo. Assim, \u00e9 dividido em duas grandes partes: Ativo e Passivo (incluindo o Patrim\u00f4nio L\u00edquido). J\u00e1 a Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio (DRE), \u00e9 um relat\u00f3rio que tem como objetivo evidenciar as opera\u00e7\u00f5es ocorridas que promovem o resultado do exerc\u00edcio.<\/p>\n

ATIVIDADE PROPOSTA<\/u><\/strong><\/p>\n<\/div>\n

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A empresa Mundo Estilo M\u00f3veis Ind\u00fastria e Com\u00e9rcio Ltda., iniciou suas atividades em 02\/01\/20X2 no ramo de Fabrica\u00e7\u00e3o de M\u00f3veis. A organiza\u00e7\u00e3o desenvolveu suas opera\u00e7\u00f5es durante o ano de 20X2 e, agora, ao final do ano, voc\u00ea como contador da empresa precisa apurar o\u00a0Balan\u00e7o Patrimonial e a DRE da mesma. Para isso, dever\u00e1 utilizar as seguintes informa\u00e7\u00f5es:<\/p><\/div>\n

1. Informa\u00e7\u00f5es para a estrutura\u00e7\u00e3o do Balan\u00e7o Patrimonial:<\/u><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Contas Cont\u00e1beis.<\/strong><\/td>\n\u00a0Valores em Reais (R$)<\/strong><\/td>\n<\/tr>\n
Capital Subscrito.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 500.000,00<\/td>\n<\/tr>\n
Banco TFG.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 254.494,79<\/td>\n<\/tr>\n
Computadores e Perif\u00e9ricos.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 26.708,89<\/td>\n<\/tr>\n
M\u00e1quinas e Equipamentos.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 33.532,03<\/td>\n<\/tr>\n
Ve\u00edculos.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 61.790,00<\/td>\n<\/tr>\n
Fornecedores Nacionais.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 48.885,29<\/td>\n<\/tr>\n
M\u00f3veis e Utens\u00edlios.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.040,00<\/td>\n<\/tr>\n
Mat\u00e9ria-prima.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 17.977,00<\/td>\n<\/tr>\n
Almoxarifado.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 33.535,18<\/td>\n<\/tr>\n
Adiantamentos a Fornecedores.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.549,45<\/td>\n<\/tr>\n
INSS a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.118,52<\/td>\n<\/tr>\n
IRRF a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 375,80<\/td>\n<\/tr>\n
Sal\u00e1rios a Pagar.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15.310,15<\/td>\n<\/tr>\n
FGTS a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.407,79<\/td>\n<\/tr>\n
F\u00e9rias a Pagar.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.674,80<\/td>\n<\/tr>\n
13\u00ba Sal\u00e1rios a Pagar.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.006,10<\/td>\n<\/tr>\n
Pr\u00f3-labore a pagar.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.314,72<\/td>\n<\/tr>\n
(-) Deprecia\u00e7\u00e3o Acumulada de M\u00e1quinas e Equipamentos.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 279,43<\/td>\n<\/tr>\n
(-) Deprecia\u00e7\u00e3o Acumulada de M\u00f3veis e Utens\u00edlios.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 67,00<\/td>\n<\/tr>\n
(-) Deprecia\u00e7\u00e3o Acumulada de Computadores e Perif\u00e9ricos.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 445,15<\/td>\n<\/tr>\n
(-) Deprecia\u00e7\u00e3o Acumulada de Ve\u00edculos.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.029,83<\/td>\n<\/tr>\n
Produtos Acabados.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.500,40<\/td>\n<\/tr>\n
Duplicatas a Receber.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 197.886,19<\/td>\n<\/tr>\n
ICMS a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.716,33<\/td>\n<\/tr>\n
PIS a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 994,90<\/td>\n<\/tr>\n
COFINS a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.582,58<\/td>\n<\/tr>\n
CSLL a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 494,70<\/td>\n<\/tr>\n
IRPJ a Recolher.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 604,63<\/td>\n<\/tr>\n
Lucros Acumulados.<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 44.706,21<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Informa\u00e7\u00f5es para a estrutura\u00e7\u00e3o da Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio (DRE):<\/u><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
CONTAS<\/strong><\/td>\nSALDO<\/strong><\/td>\n<\/tr>\n
Aluguel (Despesa Administrativa).<\/td>\n10.000,00<\/td>\n<\/tr>\n
Telefone (Despesa Administrativa).<\/td>\n248,59<\/td>\n<\/tr>\n
Energia El\u00e9trica (Despesa Administrativa).<\/td>\n2.000,00<\/td>\n<\/tr>\n
\u00c1gua (Despesa Administrativa).<\/td>\n930,00<\/td>\n<\/tr>\n
Sal\u00e1rios (Despesa Vendas).<\/td>\n11.400,00<\/td>\n<\/tr>\n
INSS (Despesa Vendas).<\/td>\n1.700,00<\/td>\n<\/tr>\n
FGTS (Despesa Vendas).<\/td>\n2.680,00<\/td>\n<\/tr>\n
F\u00e9rias (Despesa Vendas).<\/td>\n940,00<\/td>\n<\/tr>\n
13\u00ba Sal\u00e1rio (Despesa Vendas).<\/td>\n1.280,00<\/td>\n<\/tr>\n
Sal\u00e1rios (Despesa Administrativa).<\/td>\n13.925,00<\/td>\n<\/tr>\n
INSS (Despesa Administrativa).<\/td>\n3.080,00<\/td>\n<\/tr>\n
FGTS (Despesa Administrativa).<\/td>\n1.230,00<\/td>\n<\/tr>\n
F\u00e9rias (Despesa Administrativa).<\/td>\n705,00<\/td>\n<\/tr>\n
13\u00ba Sal\u00e1rio (Despesa Administrativa).<\/td>\n1.060,00<\/td>\n<\/tr>\n
Deprecia\u00e7\u00e3o (Despesa Administrativa).<\/td>\n1.821,41<\/td>\n<\/tr>\n
Custo dos Produtos Vendidos.<\/td>\n250.000,00<\/td>\n<\/tr>\n
Vendas de Produtos.<\/td>\n500.000,00<\/td>\n<\/tr>\n
ICMS s\/ Venda.<\/td>\n75.000,00<\/td>\n<\/tr>\n
PIS s\/ Venda.<\/td>\n4.500,00<\/td>\n<\/tr>\n
COFINS s\/ Venda.<\/td>\n20.000,00<\/td>\n<\/tr>\n
Despesas Banc\u00e1rias.<\/td>\n3.000,00<\/td>\n<\/tr>\n
Juros Recebidos.<\/td>\n2.500,00<\/td>\n<\/tr>\n
Devolu\u00e7\u00f5es de Vendas.<\/td>\n5.000,00<\/td>\n<\/tr>\n
Provis\u00e3o para Imposto de Renda.<\/td>\n27.600,00<\/td>\n<\/tr>\n
Provis\u00e3o para Contribui\u00e7\u00e3o Social s\/ Lucro.<\/td>\n19.693,79<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Com base nos dados apresentados,\u00a0pede-se:<\/strong><\/p>\n

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1) Elaborar o Balan\u00e7o Patrimonial referente ao exerc\u00edcio de 20X2, conforme\u00a0Plano de Contas do CFC (dispon\u00edvel no Material da Disciplina) – preencher todos os campos em amarelo, sendo eles:\u00a0nomes das contas anal\u00edticas e seus respectivos valores, assim como tamb\u00e9m os valores de todos os grupos e subgrupos cujos nomes j\u00e1 est\u00e3o preenchidos no formul\u00e1rio.<\/p>\n

2) Elaborar a DRE referente ao exerc\u00edcio de 20X2, conforme estrutura dispon\u00edvel no livro da disciplina (a partir da p\u00e1gina 44) –\u00a0preencher todos os campos em amarelo, sendo eles:\u00a0nomes das contas e seus respectivos valores, assim como tamb\u00e9m os valores de todos os grupos\u00a0cujos nomes j\u00e1 est\u00e3o preenchidos no formul\u00e1rio.<\/p><\/div>\n

 <\/p>\n

Orienta\u00e7\u00f5es para realiza\u00e7\u00e3o da atividade:<\/p>\n

1. Assista ao\u00a0V\u00eddeo Explicativo da Atividade M.A.P.A<\/strong>\u00a0para ajud\u00e1-lo nesse processo de cria\u00e7\u00e3o e desenvolvimento. O acesso se d\u00e1 pelo item\u00a0“V\u00cdDEOS EXPLICATIVOS”.<\/strong><\/p>\n

2. Baixe o arquivo\u00a0“Formul\u00e1rio MAPA \u2013 Estruturas das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/strong>, dispon\u00edvel no\u00a0MATERIAL DA DISCIPLINA<\/strong>, e preencha os campos solicitados, respondendo \u00e0s quest\u00f5es elencadas.<\/p>\n

3. Antes de enviar sua atividade, certifique-se de que preencheu a todas as c\u00e9lulas em amarelo, conforme os comandos solicitados (guias vermelhas).<\/p>\n

4. Ap\u00f3s revisar, salve o arquivo preenchido em seu computador, anexe no campo indicado\u00a0\u201cSua resposta\u201d<\/strong>, clique em\u00a0\u201cResponder\u201d<\/strong>\u00a0e, posteriormente, em\u00a0\u201cFinalizar o question\u00e1rio\u201d.<\/strong><\/p>\n

5.\u00a0Ap\u00f3s o envio, n\u00e3o s\u00e3o permitidas altera\u00e7\u00f5es ou modifica\u00e7\u00f5es. Logo, voc\u00ea tem apenas uma chance de enviar o arquivo corretamente.<\/strong><\/p>\n

6. N\u00e3o s\u00e3o permitidas corre\u00e7\u00f5es parciais no decorrer do m\u00f3dulo, ou seja, o famoso: \u201cprofessor, veja se minha atividade est\u00e1 certa\u201d. Isso invalida seu processo avaliativo. Lembre-se de que a interpreta\u00e7\u00e3o da atividade tamb\u00e9m faz parte da avalia\u00e7\u00e3o.<\/p>\n

7. Procure sanar suas d\u00favidas junto \u00e0 media\u00e7\u00e3o em tempo h\u00e1bil sobre o conte\u00fado exigido na atividade, de modo que consiga realizar sua participa\u00e7\u00e3o de forma satisfat\u00f3ria.<\/p>\n

8.\u00a0Atente-se ao prazo de entrega, evite envio de atividade em cima do prazo.<\/strong>\u00a0Voc\u00ea pode ter algum problema com internet, computador, software etc., e os prazos n\u00e3o ser\u00e3o flexibilizados, mesmo em caso de comprova\u00e7\u00e3o.<\/p>\n

Agora \u00e9 com voc\u00ea, bons estudos!<\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"

QUEST\u00c3O 1 Chegou o momento de explorar de forma pr\u00e1tica os conte\u00fados aprendidos na disciplina de Estruturas das Demonstra\u00e7\u00f5es Cont\u00e1beis.<\/p>\n","protected":false},"featured_media":2326,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[46],"product_tag":[],"class_list":{"0":"post-6436","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ciencias-contabeis","8":"first","9":"instock","10":"featured","11":"downloadable","12":"virtual","13":"purchasable","14":"product-type-simple"},"yoast_head":"\nMAPA - CCONT - ESTRUTURA DAS DEMONSTRA\u00c7\u00d5\u00caS CONT\u00c1BEIS - 54_2025<\/title>\n<meta name=\"description\" content=\"Atividade MAPA - CCONT - ESTRUTURA DAS DEMONSTRA\u00c7\u00d5\u00caS CONT\u00c1BEIS - 54_2025 ⋆ Unicesumar. 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