Hello Hey everyone, how's it going? I hope so. I I'm Professor Alexandre Fernandes, right? I will be supporting you in the subject. Introduction to accounting. I want Let's chat a little bit, have all the practice there with passing that practice on to You guys, right, from accounting, who many People are afraid, but there's no need to be. out of fear because it's a discipline Extremely enjoyable, isn't it, to deal with, to We can talk, it's super easy. same. And I want to be here with you all, okay, to go through this. This content is to make you feel good. We're all good too, is that alright? So I'll go I'm going to talk a little bit here about discipline, right, for us to start, you guys so that they understand all of her objectives, in order to that you can also verify there, Okay, if you have any questions, anything, I I will be available to give all the I support you guys in that regard, right? But mainly Well, consider this lesson as a general map, right? We're going to look at the territory there. The entire accounting process is done later. Okay, in the next classes we'll go. delving deeper into each of these parts. All good? So, first of all, you know, I like talking about accounting, but speaking of a Just a little something for you, like this It works, right? like which like which the role of the accounting professional and the areas of expertise so that you can to understand a little bit about who the professional who deals with accounting, where it can be used, What are the areas in which she can be used? also used. So let's start by talking about... little about the accounting profession and also of the job market, right? Then, Firstly, accounting, it is an area that over time it It is no longer seen merely as something fiscal related to tax, right, for to assume a much broader role there than We say it's financial, managerial. and strategic within organizations. So today we can say that the He is an accountant who participates in the decisions. important, it helps you plan there also the future of the company, analyze results and risks and support management, right? So that's what our slide is showing. Telling us a little bit. And the The activities of an accountant are... quite varied. Well, let's say, She can go there, right? THE, What would be the main point for you? How do you understand this part of the accountant's job? So, you understand the following, uh, he's going to What to do? He's going to look at accounting books, he's going to He's going to sign the balance sheet; he's going to do a lot. That's a thing, but he can also act in audit, accounting expertise, teaching accounting, as I am doing this for you right now, working with finance, costs, budgets, taxes, investments, Capital markets and much more. Then There are many more than, you know, 20 different specialties there, one accounting professional, right? That's what he can do, okay? Then Okay, stay very, very calm there because There's a lot we need to talk about. Other point, right, for us to exercise the a The accounting profession in Brazil is, not All you have to do is finish the course, right? AND It is also necessary to pass the exam. of sufficiency and obtain registration in Regional Accounting Council, which That's the CRC that many people already know. And this record, right, that's what will... enable the professional to sign there balance sheets and also act strongly as counter. people talk about it, uh, in general terms, in in terms of positions, functions, the accountant pode atuar de diversas formas. Here We have, you know, a few things here. That's what we're talking about, but he can act there. As an accounting analyst, he can act as an accountant, as a controller, uh, as accounting firm there or consultancy. And to explain it a little better, the controller, for example, it is professional who works hard, but very close to management, taking care than? From the comptroller's office and also integrating financial information there tax and management matters. Besides, the accountant can... also The work, you know, can be done. within the company itself, such as employee through outsourcing. We can also say that in accounting offices or companies, right, BPO companies, like us speaks, which provide services to various organizações aí ao mesmo tempo. AND Giving a modern example, right? Shared, right, what we talk about. so it's called "shared" in English, right, where the The only center provides service with how Accounts payable, right, and accounts receivable, uh, for several companies, even from the same group and sometimes in different countries. So, let's say that the interaction between educational institutions and the the job market ends up being essential also to keep track of these Career changes. The accountant, right? From today, he needs to know technology, international and also to be able to Investors, right? So, then I put it there. Just a quick question. Well, I don't know, but if you guys, Does anyone here work in any of these areas? related to accounting or to finances or are you really thinking about pursuing course. What would that be? So when I I'll say this: think about it, uh, a Is accounting only for accountants or for who is studying accounting sciences or is it a discipline that she brings together area, okay? Então, primeiro, lembre-se, every profession needs to have minimally prior knowledge of accounting. That's why we say that the introduction to Accounting is fundamental, isn't it? the fields, but I want you to So, talking a little bit here, right? normas e tudo mais. I want you contabilidade de forma geral. Then I Flexibility, right, of concepts, modes. Acting and a few other things, okay? a little bit of each of these topics and So let's go. Eh, primeiramente, né, né, da técnica contábil, tá? So you coisa aí para para abordar, né? When a lot, a lot of things that we it works. But let's start here by talking about... a little bit about these principles, the normas e os objetivos, tá? So, uh, accounting. what? Fazer a garantia que a informação comparable. As a whole, she began to follow patterns. Where does it come from? Do que a gente fala que é a right? Eh, é um nome técnico usado para accounting. Ela, ele vem em inglês, But overall, it's great. quiet, Okay? Eu vou explicando aqui para vocês also. Don't be scared by the names. AND International, okay? Mas a gente traz pra Later as well. E são as normas aí Financial Reporting Standards, right, that Okay, in general? Então, nós temos aí CPC. Quando eu falo CPC, entenda, eh, comitê de pronunciamentos contábeis. AND ele funciona como o quê? the constitution from accounting, describing concepts fundamentals such as assets, liabilities, net worth, income, expenses, Recognition, you know, measurement and so on. and so on. And besides, you know, we You know, like I'm telling you guys, the IFRS, which exists in the United States also as a set of rules those are called gaps, right? Which is the G, the P, or DAP, as they also call it, which are the generally accepted accounting principles in that country. And despite the differences, you know. between IFRS And also iOS Gap, right? They both have the same... What is an objective? To guarantee quality accounting information for users, such as investors, creditors, administrators and governments. OK? So, what's the main goal there? Accounting, guys? So, we You could say that the main goal, right, is... The central objective of accounting there is generate useful information for decision-making. decision. And for that reason, she ends up developing some skills there important, right, especially connected Then there's the financial management, which is what? AND Strategic thinking, right, that... People are saying, it's the systemic view of organization, is the orientation for results, ethical consistency and social. Uh, we can also talk about capacity there to identify and analyze and solving problems and also a Guidance for entrepreneurship, okay? In other words, the role, right, the accountant in reality is not just someone who It records past events, it is a professional who helps to look at the future of the company, to be planned and also To control there is not just to control, right? but also evaluate the results, okay good? So, understand here, right, that here the People can see that she is also known as financial accounting, she has main ones, right, various branches of application and the area of ​​controllership it It's part of it, as I explained to you all. right, from financial accounting and managerial. And the control it acts on three fronts: financial, tax and managerial. So, we have here, look, commercial and industrial accounting, public, bank accounting, right, of In general, it is duplicated here. hospital, agricultural and insurance, Okay? So you see how much we... We have something there for us to act on, right? So, look, Right off the bat, we've already talked about... the areas of activity, the functions of accountant, right, from the branches of accounting. and to talk a little bit about the areas specifics and the operating model also, which are essential for us Get to know you, is that alright? Yeah, but we'll talk about it later. also from other important points, okay people? uh, speaking of assets, of liabilities, equity, of equity equation, of elements, right, general guidelines so that you understand each one. One of those parts, okay? So, uh, don't worry. It might seem daunting that there's a lot of content, but I I really want you all to have everything That's the basis for you all to rest easy. Okay, so with the accounting basis, right? Then, First of all, let me just say a little bit here. of the flexibility and challenges of It's a profession, right? Então, áreas específicas, As I've already told you, the An accountant can, right, talk about more than 20 Specialties, right? I'll start talking now and I'll get ahead of myself on a few points. Then, the counter, he can interact there with various points. He can talk about courses, budgets, taxes, risks, markets, legal expertise, planning market, capital market. They are There are several things that we can achieve. to act and the models of action, right, like I told you guys there, in a way It is widely shared, which is why it ends up being It's quite interesting to see this. market interaction as a form In general, right? as I already told you guys, right, So the main part there, right, of Based on accounting principles, we have So, IFRS, which is International Standards. Financial Reporting Standard. we have IASB, which is international account standard board, right? But we have to look for the references there Essential, right? And remembering that the CPC00, folks, is the pronouncement... basic conceptual statement issued by the committee of pronouncements accounting. He has to be essential in in the knowledge of the people who come in Accounting, okay? So, again, right? the object of accounting there, then the We're going to talk a little bit about accounting itself, right, as we already... He said, the goal, right, is to develop the competencies to follow, aiming there to The meaning of financial management. So, the What do people have? strategic thinking, right, which is also the fundamental basis for any area. But, uh, when we You're talking about accounting, when I I use it, what's the strategy for using it? Accounting, right? financial management Risk management, understanding to see if what I'm paying for is what I am paying for. receiving, what I am receiving I I'm paying, and so on. When I say this in a way that seems confusing, payments and receipts, remember, uh, that which I buy it, I have to pay for it. What I sell, I have to receive. You payments and receipts, they can Whether it's cash or installments, okay? So, it's a That's generally how we see it as well. the systemic view, seeing the vision as a everything from accounting, see the system of The whole company, right? Guidance for results, ethical and social awareness, ability to identify, analyze and solving problems and providing guidance entrepreneurship. Then you'll say So for me: "But how entrepreneurship?" Folks, remember, not everyone today, right? Her worldview has changed. Some people who work under the CLT (Brazilian labor law) and want to, Others no longer want to work under the CLT (Brazilian labor law). They want to be entrepreneurs. entrepreneurs. So you imagine, uh, you opening a enterprise. When you start a business, you have to have a complete overview of Entrepreneurship, right? Because you will having to take control of your company, You'll need to understand finance. You're going to have to understand marketing. you're going to have to understand administration, right? You're going to have to Understanding taxes. So, the accounting is entirely focused pro entrepreneurship, because it is It's important that you understand the concepts. so you can manage your company, isn't that right? So that's the The main point we're talking about here, Okay? So, when we talk about the concept of accounting, what can you achieve Do you understand after I've talked so much? There aren't several things you can think? Think about it for a moment. So, let's go, okay? Let's understand the concept itself. So, what's here? For you on the slide, okay? What is Is that accounting? Then, that she developed a methodology that she captures, records, accumulates, summarizes and analyzes all economic facts and financial events that occur in a company. All good? So, every purchase, every sale, each payment, each receipt, All of these are facts that affect the financial position and the result of entity. OK? So, starting from that capture, this record, this accumulation and a summary of the transactions, a Accounting, what does it do? She It generates accounting information, right? Or it generates Financial information and statements. AND These reports, folks, right, like the balance sheet and the statement of results of the exercises, which we will I'll talk a little more about them later. but the balance sheet, anticipating this For you, it's a photo of the company. at that particular moment, right? That's what We say that the company provides goods and rights and also obligations. And the The income statement (DRE) records revenues and costs. And the expenses, right? what happened there at the company. So, these reports, they communicate the economic situation and The company's finances, right, for what purpose? that the users of the information, partners, investors, creditors, government and own administration as well, they so they can have the result there, right, to do the analysis of what occurred. Then, People can say that accounting is It has three main functions: guidance, Registration and control, right? And this function Regarding orientation, it's connected, right, to preparation of accounting reports that They communicate the entity's situation and They help in decision-making. So, the function there of control in form, uh, Let's put it this way, okay, that's exactly it. what? inform the administration, Eh, one to, when communicating in a general way, right, which of accounting reports that They communicate the entity's situation, they help. in decision-making. All good? So, the control function, it informs the administration if the entity is acting according to plan, the goals, the established policies. And the registration function, what will it do? fazer de forma geral? She is the foundation of all. So that there is, you know, guidance and control, it is necessary to register, analyze and classify the facts. economic and financial based on documents such as invoices, So, we're talking about invoices, right? contracts, receipts, and so on. OK? So here we have a few points. That's important for us to talk about too. right? So, oh, guide, control and register, guidance, preparation of accounting reports, which is the financial institution. Control: administration informed that the The entity is acting in accordance with the plans and established policies. OK? And the record, personally, when the People are talking about registration, what is it for? so that there can be control and guidance, it is necessary that the facts economic and financial events that occur are registered in an entity. Records, analysis and classification of facts, but documents generated by enterprise. So, look at all the stuff there! People end up having them, you know, generally speaking. to speak as well. So far, Guys, the idea became clear that Accounting isn't just about closing accounts. not just issuing an invoice, but generating information. To make a decision, right? This is clear. For you? I hope so, okay? But Otherwise, you'll have some time later. That's also where you can ask those questions, okay? good? So, let's take a look here for a moment, Okay, guys, about this part, alright? the how important does that end up being? also. Uh, we're going to talk about... A little bit about account groups here in a specific time for you understand, Okay, just a little more about accounting. So, let's delve a little deeper. Here are the elements that accounting... She studies and she also records. Then, first, right, We're talking about bills here. patrimonial, right, which are fundamental. there in our daily lives for us to understand them as well. So, let's go, shall we? balance sheet accounts. So, we have So, the assets and liabilities, right? firstly. And we talk, right, what These are assets and what are liabilities for accounting, personnel, in a very In short, an asset is anything that... The company has the potential to generate benefits, right? or it can generate economic benefits in present and in the future. This will include What's up, guys? money, right, that's the money in her till, the bills to receive, which are rights that the company based on the sales she made, In the long term, inventories, which are the goods that she puts there for availability, right, of the market so that can be sold, machinery, real estate, vehicles, investments, brands, everything what the company has, you know, in what the People call it that uh, in the group called, right, it's feasible to long term, that's what you'll have there realizable in the long term, right, in the asset. Non-current, realizable in the long term. term, investments, fixed assets, Intangible, OK? So all of this in In short, we say that assets are... equal to the company's assets and rights. Passive, right? Passive, we say that Generally speaking, right, in a very general way. In short, they are obligations. It's all of that. That's what the company has to pay, right? I.e, It's everything the company owes to third parties, that is, the obligations that She needs to pay for it in the future. That What does it include, right? Financing Bank employees, bank loans, Oh, various bills to pay, right? suppliers, banks, government, to employees, right, like salaries to pay. taxes, right, generally passive, is equal debt obligations of the company that she has to pay there. So, a sentence Here's something to help you remember. What the company owns assets, which is what the The company owes a debt; it is a liability. OK? So that In a very summarized way. And then People generally say, "So, in general, people talk about this." a little more about the object of accounting. What is the object of Accounting, guys? It is the heritage. of the entities, right? it is and this heritage It consists of assets, rights and Obligations, okay? So, first Let's talk about the assets, which were the assets and the liability I mentioned to you guys previously. So, let's talk about active. So, speaking of possessions, okay? Goods of the company is everything that the entity She possesses the ability to do so, and it can be... valued in money. We have two types that we say are goods Tangible and intangible assets. All good? Tangible assets. H, in general, Right, uh, we say that they are quite... tangible, they are material or also They are corporeal, as it says there in our slide. So, those are the ones who have physical existence, right, which can be touched. Some examples that we speak here, machines, money in species, trucks, furniture, equipment, merchandise inventory, OK? As for intangible assets, we'll talk about that later. which are intangible assets. or Incorporeal, meaning they don't have a body, right? They are those who have no physical existence, It has no material content, but it has economic value. for the entity. Examples of this include brands and Patents, right? Software, period. commercial, usage rights of a given technology, ã, funds of Commerce, among other things, okay? Besides the material possessions, too, right? And we have the rights that we will also talk about They're here, right? So let's go. Oh my! It jumped here. So let's go. Ah, the goods, Right, as you saw, how can they? Being, we also have the right. Then, A right is everything that the company owns. right to receive that value, that amount, okay? So, they are amounts that the company is due to receive from third parties, as our slide here says, right? In general, they arise from sales to deadline, sales of services Provided, right, on credit, or even in installments. financial investments. So, by For example, accounts receivable from customers, amounts receivable by card credit, Oh, what else? financial applications, right? redeemable assets, rents receivable, and so on. and so on. Everything that represents a promise of future entry, of Resources for the company are a right. OK? Consequently, on the other hand, Guys, what do we have? What do we They call it obligations. And what then? These obligations, okay? Obligations, folks, These are amounts that the company has to pay. to third parties due to debts or commitments she made. And an example That's it, right? So, we have accounts there. water bills, electricity bills, bills of telephone, internet bills, suppliers of goods that The company bought on credit. Ah, bank loans, right, salaries... to pay, taxes to collect, among others. debts in general. So, everything that represents a future outflow of resources is an obligation. So, the third parties with whom the company... related, they can be divided into two groups. The first thing we talk about He is third overall and the other third in special. And we have these of ours. Hey friends, how's it going on this slideshow? So, third parties, right? When we Okay, first we're going to talk about general third parties. right? Who are the general third parties, folks? Suppliers, banks, employees, government, Service providers, okay? According to Third special cases, that's where we have them, right? The owners or partners of the company. So, the relationship with these third parties Special information appears in net worth. which we'll see later in the sequence, it's OK? Do you understand? Third general is everyone that the company has to pay and There is a defined deadline for this. Sorry. So we have the third and overall version there. suppliers, right, that the company bought goods on credit for her to resell, the The bank she works for has fees to pay. Sometimes financing, loans, the employees who provided services for She, she's going to have to pay the salary. of them, the government to whom she owes money. pay taxes The owners are special, they are the company owners. So, uh, it stays in the net worth. Why? Because there on the liabilities side there will be A division, right? What we talk about current liabilities, non-current liabilities Current assets and shareholders' equity. You You'll understand later what it is. circulating, what is non-circulating, okay? So, in this net worth, we We have social capital there, which is the value that the partners injected into the company and that the company will have to return For them, it's about profit, okay? So, that's what we call... Third special cases, right? But we are He says there isn't really a deadline for... pay, because the partners maintain the enterprise. So the company has to Who gets paid first? To whom does she owe it? Right there, they are the general third parties, suppliers, government, uh, bank, partners, etc. Okay? So, in all of this... People see this, you can figure it out, right? in examples of law, in examples of Obligation, okay? So that we can too to understand a little more about it Okay, everyone? think about it for a moment then, also add, Okay, if you have any questions in the chat, alright? Feel free to ask us to take pictures. all your questions. And based on that, right, on rights, on assets. and obligations, accounting organizes the accounts in asset groups, Hey guys, okay? So, we have the heritage groups that we talk about there In general, for us to understand how They work too, okay? After the People are going to see a model of a balance beam. also so that you understand a Slightly better. But here in this First, right? What I want... Talking to you guys, right? We'll talk. Here, from assets and liabilities, I'll move on to... Just a little bit here so you can see that I'll explain more later, okay? Oh, here I'm going to get a balance sheet, I'm going to to put a small example of a swing for you guys, then I'll talk about the elements. Property-related, right? So, understand this first, look. Balance sheet, it is composed of assets and rights on the side, Always keep an eye on him, okay? So, I'm going, I'm looking at the second screen. which you are seeing on the slide. I go Look here at the camera for you. Pay attention to me now. So when I I'm looking at you guys, I'm looking here at swing, on the left side I'll have the my asset and on the right side I will have the my liabilities. So, on my left side Assets are goods and rights. No slide, more assets plus rights. On the right side I What do I have? Obligations, which are the Liabilities, okay? Or the passive option is better. That It shows the balance sheet. Then, Look here at the image. Bente and rights Assets are assets, liabilities are liabilities, plus net worth. Liabilities, obligations with third parties in general, assets liquid, obligation to third parties special. And here, folks, I'm including a model of balance that comes from economic value, Okay? I entered the dates 2011 and 2010. That's okay, but it's just for you guys. understand That's how they work. So, the balance here What does he have? What we talk about here, Okay, assets and liabilities, right? So, on the side left, okay, the active one, and on the right side, the liability. So, it is divided into Circulating and non-circulating, okay? and the liabilities, current assets, non-current assets, net worth. And here we go. having several accounts that we later You'll see other models, but that's all for now. so you can get an idea. And usually he It's a comparison, right? You have two years to People are comparing how things are in one year to the next. another, both in assets and liabilities. AND when the financial statement is published, we It usually has what we call explanatory notes. To explain what each of these accounts here means the The newspaper put that base there for us. it's OK? And here, folks, we have here... uh... heritage elements and the qualitative characteristics of everything. So, first of all, let's talk. Regarding the heritage elements, right? So, the main elements recognized by accounting are active, passive, we also have that there. which we call the result, okay? THE We'll get into the results later, but assets are everything that the company owns and which can generate economic benefit in present and in the future. As I already said previously there for you, this includes Accounts receivable from customers, inventory, machinery, vehicles, real estate, investments, Trademarks and patents, among others. Okay? In In summary, we can say that the asset represents the assets and rights of company, of the organization. Liabilities are all those that the company owns. owes to third parties, that is, who has the That's the obligation she needs to pay. future. That's where loans come in. Bank accounts, accounts payable, suppliers, Oh, salaries to pay, taxes to Another debt, right, that the company has. that you have to pay. In short, right, the liability is This represents the obligations and debts of company in general. And to help You fix it again, I'll speak. that phrase that is important. What is The company owns assets, which is what the company owns. It should be passive, right? Between the asset and the passive, what do we have? The heritage liquid, as I mentioned there for You guys, okay? Então, o patrimônio liquid, it represents part of the... let's say, of the assets that offers there or belongs to the partners, to the owners. He is the difference. Okay, from the total assets and rights, right? less obligations to third parties general. Em termos bem simples, Net worth equals assets minus assets passive. OK? If assets exceed liabilities, then his net worth is positive, because it means that you have more assets and rights rather than obligations. If the liability is greater than net worth, right? That's a little more complicated, isn't it? So we say, uh, if the liability is bigger than, sorry, let's go, if the If the asset is less than the liability, then the People have a problem because the goods of rights are less than mine obligations. So, net worth It is negative, which shows a imbalance. And if the liabilities, right, and the assets are... Zero, right? Well, it's like selling everything. that the company has, right, and pay everything that She owes it; what remains would be the estate. of the owners. Nothing more than that. All good? So, this is one way we talk. This is from this accounting recognition here. Ah, the essential accounting principles. So, the company has an entity, opportunity, continuity and record of value. Guys, we'll talk about this. Here, okay? In an important way for you also understand the accounting basics Here, right? Então, entidade patrimônio não It mixes with, you know, with physical entities. of the people in the organization. Accounts personal and banking information of the partners is not... They confuse them with the company's. So, the Things are completely separate there. OK. continuity. The company should operate there. right, continuously, without the need for reduzir operações. Otherwise, the information should be disclosed in Financial statements. Opportunity. The information should be reliable and relevant. The lack of knowledge of a relevant fact is possible generate incorrect evaluations, decisions two inconsistent and the registration by value original. The assets are always watered. for the amount paid for production, including freight and insurance, deducting Taxes, and recoverable taxes. So, we have a pretty solid foundation there. It's interesting for us to understand how things are. right, since each of those points is there So we can work too, okay? And besides that, you know, folks, we have... It's also what we call a regime. accounting competence and among others things. But before we get into the regime Regarding accounting expertise, I will give more. This is an important point for us. Okay, let's talk? Well, when we talk about the balance, the People have already talked about the equation. Pasemonial, right, that active is equal passive plus liquid pharmacist, but it is It's important for us to remember the basics. It's qualitative, right? Always remembering that accounting recognitions are Essential, right? The old principles accounting, that's what we're talking about today. viewed as a quantitative characteristic and qualitative, as I told you, right? but mainly characteristics qualitative aspects of accounting information, Because it's a very important concept, right? It's the one about primacy, which we're talking about here. essence over form of accounting, Well, the economic essence of the transaction is... most important thing anyway legal. What I mean by That's it, guys? that we are looking for to record what actually happened, Right, between what we talk about economically, right, the economic terms, even if the legal form there uh some other appears That's information, okay? So this is fundamental. That's how we can understand each of these. Okay, all good? I believe everything is fine there. For you. So, let's understand. This is just a general overview, right? Principle of competence is when transactions should to be recorded during the period in which they occur its effects, regardless of payment or receipt. Then, For example, the electricity bill of December should be recorded in December, even if the payment occurs only in January. This is the principle of competence. The bill came due, you have that you register, even if the payment be later. And the principle of prudence. determines the lowest amount paid, sorry, the lower value for the asset and higher value for the liability. Revenues and assets do not They should be estimated to be the highest. Liabilities and expenses should not be estimated at Smaller, right? So, accrual accounting and cash basis accounting. In the regime of competence, revenues and expenses are recorded during the period in which it occurs, regardless of receipt or payment, accepted internationally and for income tax purposes. In the regime of Box, folks, it's different. We're saying here that the accounting It is based on the payment of expenses. and upon receiving the revenue, no Accepted by the IRS, right? So we have Let's see what the best regime is for you. People also work, is that okay? Still here, right? We'll talk later. a little bit of bookkeeping about other things there too, but the We have a little bit here that we talks about accounting techniques and caracas of Information, okay everyone? So the techniques accounting procedures are a process so we can record the accounting facts, right? What do we mean by that? That record-keeping exists, it exists. accounting statement, there is analysis of the financial statements and audit. So the This information should be useful to everyone. world, okay? those that we call there stakeholders, those involved, which is investors, creditors, governments and Decision-making also plays a role here. Then, We have the relevance of immaturity, right? Information, it must be useful and capable of influencing decisions, even if value, as we usually say around here. Besides, you know, we represent there. So, faithful representation, it complete, neutral and without errors. and verifiable, analyzable, and correctable. THE We also have what we call... of comparability, right, and verifiability. So, it's consistent with the situations. different observers. Então tem o que we also call that part Timely and understanding, okay? Then forma clara para o usuário final. Then From the accounting department, okay? Within this, we have the books. contábeis, escrituração digital. So the Personal accounting in it, we There's a business that we call Accounting records. And this writing she follows the accounting process with supporting documents that we You know what I mean? Nothing happens by chance, okay? Everything has to be proven, it has to be... According to the law, it's not allowed; the accountant cannot. You can simply invent situations. Believe me, if the information is there, it worthy fd. If it doesn't happen now, it certainly will. to cause problems for the accountant, for company, for everyone there in a way Okay, all good? So, uh, the launch In accounting terms, it is recorded in the ledger. diary, which we're going to talk about. Okay then? Yeah, and also that we It also says there, or in the ledger, right? which is the T in accounting. And the trial balance, it confirms the equality of debts and credits, also generating what we later called balance sheet, statement of income for the fiscal year and and other demonstrations there as well, which is DLPA, right, which is also quite... important within accounting, which is the profit and loss statement and Accumulated losses, okay? Then, mandatory, ledger and ledger daily, they are mandatory within the accounting special. A gente tem as atas, né, eh, records of SAS actions, among others. There are important things there. It's optional, right, folks? We have the... Cash book and other and fiscal people Okay? And we'll talk about it here later as well. da equação, né, patrimonial. I already said that. Here's a little bit about assets and... passive, right, but active is the same as liabilities, but net worth, which You guys too, tso. We're going to talk. Regarding a positive net worth, negative and neutral. I've already given one. Neutral as well. Yeah, that's what I told you. you guys, whether you have it or not, is balance a Okay, more? So, let's understand this, which is quite important for us. ativo maior que o passivo, né? So, or therefore, my assets líquido é maior que zero. So, my assets and rights are greater than My obligations, OK? to cover my obligations, that is, the My assets are less than my liabilities. negative. And a net worth Resources were scarce. And that can take the company to a situation where gente chama de defult, né? That is, from Bankruptcy, OK? And it's neutral when I have balance, the total of my assets and My rights cover my obligations. Therefore, consequently, my Net worth is equal to zero, okay? We have here what we call also from income statement accounts, which are You know, right? Então, as contas de we talk about demonstration of patrimonial, right? So they are I understand, right? Então a gente tem despesas And then there are the recipes, which we'll see later. considered profit. When she is Okay? Isso também é de suma importância a gente entender, tá? So, speaking of of a company, over a period of time, chama de despesa e receita. So, the revenues represent the values ​​of entity, right? O que eu quero dizer com that? Profit, right? Ligado à venda de Products, service provision, right? forma geral e assim por diante. To the despesas representam gastos. Expenses financeiras, entre outras. So when nós chegamos ao resultado do período. THE que que eu quero dizer com isso? If the If revenues exceed expenses, if the expenses are less than the costs, the company teve prejuízo. OK? Então esse resultado, statement of income for the fiscal year which will show whether the company made a profit or if she suffered a loss. All good? That's quite a lot, isn't it, folks? Let's go. But You see, it's quite a lot, but one One thing leads to another, everything happens. It fits, no problem at all, okay? Rest assured, everything is fine. fitting together and it will fit together more and more. Okay, is everything alright? So, let's go talk about it. Here are just a few facts for you: They occur within an entity. We have it here, right, uh, that whole system, right, of factors accounting, documentation, bookkeeping, They end up talking to each other, okay guys? So that's a key point there that... People also talk about accounting, Right, those are the factors for us. Okay, understand? So, firstly, uh, a company, guys, when we She's talking about it, she buys it, she She sells, uh, she pays, she receives, right? true? Okay? She takes out loans, She pays a salary. All these operations, Let's put it this way, they are formed by through documents. Everything has to be Registered, right? Through notes tax documents, invoices, duplicate invoices, receipts, contracts, Yeah, right? So, there are several other things. That's what we can talk about, right, folks? But These are the documents that provide support there for accounting records in general. So, for example, when we are Speaking of which, right? It's when there's a sale of goods there, right, which happens at the same time time is an input and an output, so Money comes in, right, which is an inflow of Well, right, for cash payment, or an entitlement to receive will come into effect, which is when the company makes a payment to term. All good? So, a company... sells something, if she sold the cash in The money will go into the cash register. If she Sold via Pix, the funds will be credited to the account. current. If she sold it on credit to The customer will receive it in so many days. You will pay in 30 days. Then, She acquired the right to receive it and to At the same time, merchandise will be leaving from I'm stockpiling it because she already sold it. So, the accounting will record it. All of that, right? She records the form of organized form, following the method of Double matches. what went in and what it went out. All good? Calm. Match goals Folded, professor. That it? We I'll talk about that later, okay? Because we have so much to see, But that's because everything fits together there. Those records are kept in books. accounting, as I already said Previously, right? Or will it be in the book? diary or will it be in the ledger? If it in the personal diary book, the facts they How are they recorded? chronologically with date, operation history and debit and credit entries, indicating the accounts involved and the Values ​​as well. In the Ledger book, the records are Organized on their own, okay? In other words, for each account, right, like, for example, merchandise, box, suppliers, exists a card where all the debit entries and also Credit over the period. Then, Imagine here with me, right, buying a merchandise for resale valued at R$ 12,000 Pay money. So, in the daily journal, What are you guys going to get? Well, you have a release date, right? or record in the purchase history and values, merchandise debit and cash credits, both in the amount of 12,000, 1000, right? In the diary, this He presents this value there, both... account for merchandise as an increase there also regarding the balance, as for the account in caixa, diminuindo o valor. And for me What I mean by that is, buy, sell, payment and receipt. So, entrance Regarding merchandise, I register its entry. money or right to receive and exit, goods. So, as I said to you previously, folks, looking at the slide, this record, if I'm selling it merchandise, right, everything that the company She sells it, she has to get paid, right? Everything she buys, she has to pay for. She's selling some merchandise here. then she will sell a product at value of 12,000. So, someone will come in. cash amounting to 12,000 in the till or in the current account or a right to to receive. Oh, I have to receive 12,000 of my clients. And consequently it will To be what? the merchandise, because it He received payment for that, you know, it's a right. or money and this merchandise will leave out of stock because I'm delivering to customer. So it's very easy, you entered. Something will come out of it, something else will. Always This is how accounting works. It is not easy? Very easy to understand. I'm sure that's not the case for you. leaving no doubt, because that is fundamental for you to be able to have That's the basis of accounting, right? So, that's the starting point we're talking about. Regarding this, everything has to be there. focused on receiving, paying and everything else. All good? And looking here again, okay everyone? Eh, Sharing this with you here is the another specific point there that we It's about accounting, right? What is it? That's crucial so we don't forget. This sharing, right? So, we always keep an eye on that, okay? Eh, The main points, right? The record of purchase, sale, payment, of receipt. This has to always be Clear to us, right? So, we see There on our slide, folks, There's a fundamental point there that we... Right, that's what you're checking there. Also, what is that? The launch of a diary book. So, look here. Hey, diary book, you're going to put the city ​​name. An example, right? If I I'm in São Paulo, São Paulo, 13th of August 2026, I'm talking about the future. the history, purchase of merchandise for resale, as per invoice number, in such and such date. So, I'm going to have one, uh... debiting an account and crediting other. You still haven't seen the debit and Credit, we'll talk about it. Then, There will be a purchase of merchandise, one merchandise receipt valued at 2,000, a cash outflow of merchandise in the amount of 2,000 for her payment. In the book merchandise, such, for resale, according to invoice, worth 12,000. Then, I'm going to have a debit entry, a Credit release here, as it says Ours is a slide, okay? What we talk about because this here is a T-shaped launch from accounting. So he is quite fundamental. Okay, folks, to sum it up, okay, inside From this context of this lesson, then... People say it's accounting, right, the science that records, that she organizes, that she interprets data economic and financial aspects of an entity useful information for decision-making decision. So, we also saw that a He is an accountant and will work in various areas. areas, right? Financial accounting, tax accounting, accounting management, auditing, expertise, accounting, finance, taxes, investments, among other things, thousands What can I tell you all, right? And that regulated, also requiring an examination of sufficiency and registration with the Council Federal Regional Accounting Office. Sorry, the TRC, right? And we also saw that the rules and those are the principles highlighted there, right? uh, from CPC00 with conceptual bays and the importance also of the characteristic qualitative information therein accounting In general. Aí a gente passou aqui also speaking of the concept of assets, right, made up of goods, rights and obligations, right, where assets assets and rights, liabilities are obrigações, né? We can do it. also extinguish what is tangible and intangible, what is tangible is that that which I can touch, intangible is that which I can touch. which I cannot touch, but I understand. Okay, that has value too, right? I know that Legal assets are, you know, that the, tangible, intangible, but that rights are values ​​to be received, obrigações valores a pagar. And from equity between assets and liabilities net worth. And the equation Regarding assets, what was she talking about, personally? assets equal liabilities plus assets Liquid, right? Então tudo isso aí é a base So we can understand the balance, right? And the The balance sheet is the statement that presents this structure on a given date specific. เฮ I hope I hope everything is alright. Nós vamos hoje aqui To continue, you know, our discipline. e tradução à contabilidade. And I want Let me chat with you all for a little bit now. about another extremely topic Importantly, it is the foundation of our accounting, the basis of understanding The double-entry bookkeeping method, right? THE double-entry bookkeeping method, it is understanding and doing accounting to happen, let's put it that way. right? Então, eh, que você entenda bem essa part of it, right? Yours is very important. Pay close attention to this topic, because if doubled, the accounting he stays, she It becomes much easier. Then, accounting, receipts, investments, He will always follow this method. Then, Understanding double-entry bookkeeping is like... people learn the grammar of the language accounting, let's call it that. Without it, We can't decorate one or the other. something, but it can't manage it at all. It really is writing or understanding the records. So, our plan here is precisely that. following. First you have to understand The concept of debit and credit, right? of this method. After seeing practical examples of... launch. Next, we'll see. launch formulas with one more either one or two accounts. And finally, let's go. to see these records as they are taken to the book of reason, to the book daily, right, for ledgers, etc. Okay? So, the idea is that at the end here, right, From our class, you should already be able to grasp a simple operation there and say with security that debits the account, that account credits and why. It's quite important here, okay, your Pay attention so that we can do it. The definitions are fine, no problem at all, okay? So, let's go. First, we'll start here with A definition on the screen, right? So, before That's all, we have a photo here. which is a stamp, actually a commemorative one. Here are 500 years since the work of Luca. Patioli, right? So, he is the great one. responsible for the match method Double-entry bookkeeping, which is the basis of accounting, Let's say, the basis for me To understand accounting, I have to knowing what the goal of the matches is Folded, okay? So, let's start with the definition that's here on the screen. The method of doubled partnerships says that all A debit has a credit of equal value. What do you mean, professor? How can we to say that every debit has a credit of Equal value? That's right, folks. That This means that for each accounting event what happens in the company and that we We need to register, we will always have at least one account on debit and one account on credit. It doesn't matter where from she may, but there will be a debt and a credit. And the sum of the debts must be equal to sum of credits. Now, what does this mean in practice? What What does this mean in practice? Here, on our slide, you... They can see the following, that debts correspond to increases in assets and reduction of liabilities. Credits correspond to increases of liabilities and decrease in assets. So, for example, Let's think about this, okay? If a company She buys a computer with cash. "Cash" means in cash. literally. What happens? Well, we say that machines, we You've already seen that machines are assets. And also, money is an asset, which is... cash account. So, I'm going to say that A computer is a machine and money is... the cashier. When I buy a computer, What's going to happen? My asset will Will it increase or decrease? He will increase, OK? because I bought one machine, this machine is entering for the company and consequently mine another amount that is an asset, which is the money, it will decrease because I I took some of that money to buy that machine. So I switched, right? I transformed something that was money into a Good for the company. So that's the important point for us. Understand, OK? So, the increase in assets It goes into debt and the decrease of the other Asset enters the credit. When active, the active increase, I have a launch to debit. When the asset decreases, I I have a credit release. I'm just going Thinking about debit and credit in this way. I can't think with a bill. banking, because otherwise it gives a Confusion, okay? Think of it this way: debts These are increases in assets, credits are Decreases in assets, OK? And another important thing to show, Right, here, as I told you, already I mentioned Luca Patioli here. That's because he's considered the father of accounting, personnel. Why? He He systematized this method of matches. Folded, right? That's what we use until... Today, and it's over 500 years old, okay? So it's been there for a long time and it's been used. even today. He immortalized that moment of accounting so that we could I understand that. Think about this with me... A quick question for you to think about and then you can, let's say, Put it there, right, to think about taking it out. If you have any questions, please let us know. Ah, think about this, when you hear Debit and credit, they think more about banks. correct? or even on a card. In accounting, these terms have a In its proper sense, right, linked to the structure. of the accounts. And that's what we're doing. Let's start organizing from there, okay? So, let's go, let's take a look here. in that other part. Then I'll put one. an example to help us begin to understand which is the double-entry bookkeeping method. So let's think about it here. Let's make this happen, okay everyone? Think fast. We have a company there called delivery called Quick, OK? Rapidão SA. So imagine that this delivery company, Rapidão SA, she bought a truck here in value of 200,000 in cash, the payment of which It was by bank transfer. I am saying it was a sight, but it wasn't. In cash. She used the bank, right? Bank transfer. We know that It could be a Pix payment, for example. My question is, when do we think... So, which accounts are affected? So, first we have to think about the what? In reality, the company has a a truck that she didn't have before, or she He already owned trucks and bought another one. First fact, the generating one, right? There was acquisition of a truck, or So, the company bought a truck. worth 200,000. Main fact, There was a purchase, the acquisition of a Truck for the company. How did she buy that truck? Cash payment via bank transfer, or That is, she made a Pix payment, for example. So, at the same time, what happened? The money left her bank account. Because she made the Pix payment. All good? Then, How are the accounts structured? Firstly, the people have an account called truck, which for accounting purposes we will colocar o nome de veículos, OK? After the people are going to see a chart of accounts, the main accounts, as you should to use. So, truck, motorcycle, car, car. we will always call it vehicle. And the bank current account, we'll... They call them current accounts at banks. Some places are also called banks account Movement and everything else, okay? Then She, we have her here, is the good thing she... He bought it, it's the vehicle. The vehicle, when you stop to think about it. With me, the company bought a truck. In other words, he bought a vehicle. A vehicle is an asset. For the company, Did assets increase or decrease? If she He bought this vehicle, he got into it, Goods increased. Do you agree? Remember? When we increase the active ingredient, the What is a launch? debit. Then, There was a debit from the vehicle account, or In other words, an increase in vehicle bills A value of 200,000, for example. Consequently, current account banks It is a right of the company. She has the right over that money that's there. Remember? Goods and rights are assets. Obligations are liabilities, right? So, she You're messing with something valuable, something valuable to her. It increased here, which was the asset, okay? A debt. This is a right. She has right over the money that is in bank. So this right, the right that She has money in her account. current. What happened to that money? She He took that money to pay the truck. This is the value of her checking account. Did it increase or decrease? It decreased because If she had the value X there, X - 200 to After paying for the truck, there was a smaller balance. That will leave a balance of less than 200,000. In other words, when there is a decrease in right, which is an asset, the launch is also on credit in the amount of 200,000. THE What do you mean by that? There was a an increase of 200 and a decrease of 200 inactive. She only withdrew it from the checking account. To buy a vehicle, that's not what... We do this every day, okay? So it is That's it, folks. So, vehicle debt in the amount of 200,000, bank loan A checking account with a balance of 200,000, right? The explanation is written right there in blade, right? Debit because the entity added a new asset to their estate. and credit because at the same time she had a decrease in the bank account balance. In other words, she used two accounts. Active, one came in and the other went out, right? Let's understand two things here, everyone. I never release just one side. There is always one debit and a credit. This is the method of Double matches. I'm going to say this. There's quite a bit here. For every debt there is a loan of at least the same value, Okay? The sum of the debits is equal to the sum of the credit. 200 on one side, 200 on the other. All good? Have you thought about it? A soma do débito é equal to the sum of the credit, 200,000. Does that make sense to you? For sure Okay, go ahead? I gave you this little break. reason. Think about it this way, I'm not going to you want to talk about debt now, but only for To make it clear to you, you have R$10 in You have a pocket and you want an ice cream. Then you say: "Well, I want to That ice cream, I need to pay with ice cream. São os meus únicos R$ 10 no pocket today. What am I going to do? I'll take it. the 10 reais from my pocket And I buy the ice cream. Do I have R$10? No I have to because he left now because eu comprei o sorvete. In contrast, I have ice cream, that is, I satisfied the my wish. So I changed the value. that I had in cash for a certain amount, right, which isn't about money, but it's a To satisfy my desire. It's the same thing. here. I need a truck, I have money in the checking account, I take the money from the checking account, shot and I buy the truck, or else it comes into play. me. In a very simple way, folks. Does that make perfect sense to you? I have Absolutely. Come on, there's more! Here are some examples. Now here, look, we're going to have, right, uh, a A classic mistake here is that our slide Bring it to us. The same company as Rapidão SA deliveries, she bought a Truck worth 300,000 cash. And I'm telling you that the payment was... By bank transfer, is that okay? There People talk to me like that, and then I I'll put it here, see, debit from the account. vehicles. I registered the 300,000 here. it's OK? Someone might look and think like this: "Ah, it's easy, I bought one truck, so just launch that truck. Vehicle debt amounting to 300,000, that is, there was an inflow, There was an inflow of goods, an inflow of goods is It's a debit because it represents an increase in assets. So, 300,000 here. And I did that, and I stopped there. The question What I can do for you is this: Just Is this correct, guys? The answer is no. It is not. It is not It is only possible to register the positive aspect of the operation. Why, people? Because economically here Two things happened. First, the company bought a truck, This good thing came to her and Consequently, this vehicle, she pays, It says here that she paid for bank transfer, in other words, there was an exit, as there was in the previous slide. Here, we're saying here that on the slide... The previous one had an exit from the bank here and I didn't register that on this slide now. exit. This happens very often, go away. It might give an error, okay? So, economically There was an inflow of an asset, which is the truck, and an outflow of money from the bank. If I only register the debit in Vehicles, I'm inflating the asset value, right? I'm inflating the asset value without revealing the source. The resource that came or that was sent in exchange. AND This type of error breaks our... equity equation. So, in addition to vehicle debt in the amount of 200,000 or of 300,000, In that case, I'll have to also launch credit from bank accounts current value of 300,000, right? That's why I'm telling you all this. It is also imprecise to record the aspect. Negative outcome of the operation. That's the spirit of the method, folks. always show both sides of the story, Okay? Here's something for us to think about. Just a little bit, have you ever had that idea? two sides of the same operation or that There is more than just one launch. right side, huh? When we stop to Thinking about it, what could we do? It brings it, right? Thinking, wow, could it be? that? Could it be? How do we Does this part work? But folks, the truth is That one, right? Because many times we It can be an error in the balance, an error in accounting, it's inevitable that it will happen. that. The person goes there, records what She either bought it or forgot to pay. He gets so worried about paying, it registers the payment and forgets that He bought an item, and that's where all the problems will begin. And until you find it, you have to check everything. again. And look, it's a lot of work, it's a lot. work. But this, folks, is just... to establish that foundation of importance there so you understand how this works. It works, okay? No no. Você vê, você vê that accounting is basic, it No, it doesn't give you the smallest margin for error. right? It's very clear. When you know You know, I bought it or I'll pay cash on the spot. Or I will pay in the future. In the long term, I either sell it, or I get paid immediately, or I'll... I will receive in the future when I sell the term. I can't afford to make mistakes, okay? Then Can you tell that it's very... It's easy for us to understand the basics. accounting. Is everything alright so far? I believe so, okay? So, uh, I'm going to To also give another example, you know? Here it is for you later, for you already. They also have a basis, but I wanted them to This is important, OK? And then I put it in, okay, our next three slides We just talked. Then you go to understand clearly how to do that, Okay? So let's go, let's think about this. So now we're going to have these three. blades there with visual diagrams of double-entry bookkeeping method. This is the First, okay? Então, vou usar essas These images are there to reinforce the central idea. same. E toda vez que acontece um fato In accounting, he deals with at least two accounts. Remember that one of them is a débito, a outra delas é o crédito. And the always. So remember, we consegue imaginar o quê, pessoal? One Can you imagine a scale here? But pay attention, okay? It's as if we I had opened the company now. So, the The company was opened. Here are the partners They invested R$ 800,000. At the company, okay? So I have a bank Here, right? In my checking account I have R$ 800,000 to start the company, which gives a total asset value of R.000. And the total of Liabilities amount to R$ 800,000. Social capital. Remember, share capital is the value that the partners invest in the company. So, that's the value the company has. that returns to partners through Profit with time. So, she has to to pay for that, right, that literally there It was set up for her, right? So, the the partners put in those 800,000 of which shape? At the bank, in her checking account. So, you already know that the balance... has R$ 800,000 and R$ 1,000 in assets and rights in assets and obligations in passive that has obligations to third parties special, which is net worth, which are the partners, she owes 800,000 to They, that she will return it in form profit. All good? Look at that situation I told you about you. Purchase of a vehicle worth 200,000, and whose payment was done on sight through bank transfer, current account. So, thinking about it here with myself, look, the The company had 800,000, She needs to acquire a vehicle that will enter here with a value of 200,000 and consequently 800,000, right? If she has 800,000 here, what does that mean? Is this going to happen, guys? She will to take away, right, exactly 800,000, 1000 of that. 800. So here, 800 men, 200 should become 600. correct? And 200,000 will enter here. vehicles. Let's see if this is... true. Look here. She had 800,000 And now what does she have? 200,000 vehicles. Because she acquired it well and of those 800 She got 200. So she continues with 800,000 here. But part of the 800 that she She had it here, and she turned it into 200,000. And she'll put the other 200 there, right? just like a vehicle and take it out of the bank. All good? Just a minute here, please. All done, everyone. So, that's how I spoke. That's the correct one, right? So, you have 800,000 here. What do we do? Come back here. That. I'm adding 200 of vehicle here, which is what the company he bought. From that 800, I subtracted 200. So It only took 600 left, because 200 of that amount He went back there and the vehicle was bought and The balance remains on both sides. All good? If I did it the way I described for you, the wrong, which couldn't fazer, o que acontece? I have 800,000. The statement goes like this: "The company has bought a vehicle worth 200,000. What's going on here? She would keep 1 The asset value does not correspond to the value. of the liabilities. In other words, it's totally... Wrong, guys, totally wrong. THE The balance is off, it doesn't add up. Why? Because I bought the vehicle, But I didn't register his payment. This is where 200,000 would be withdrawn from my account. current. So that can't happen. All good? So this, you know, is one way for us to see it. That's the double-entry bookkeeping method, okay? I'm putting it here this way so that I hope you can understand it clearly there. But let's go, right? Well, speaking of what we... I was chatting a little longer. of this part of the matching method Folded so you can get to know them, okay? So, just to recap, right? It has to have The debt on both sides. If you don't If you have it on both sides, you'll already have one. problema bastante grande, né? These images, guys, that I put here para vocês anteriormente, tá? They They serve as a visual reminder. Debit and Credit always goes hand in hand, one compensating for the other, maintaining the Balance, okay? We cannot fail to Check this out. É importante essa, esse Balance of scales, okay? And now we're going to talk a little bit. about launch formulas accounting, right, that's from the start. folded again. So it's clear here. For us, okay? We have uh as main launch formulas in Double matches. A primeira forma essa daqu formula, essa daqui, a mais Simple, right? One debited form and one, sorry, one One account was debited and another was credited. So it's the simplest accounting formula. It involves this debited account and the conta creditada. For example, right? Buy cash on delivery of goods, So, record the inventory and also I'm registering the cash register because I mentioned it. money. So, I bought the merchandise, The company received new stock, increasing the... stock. When the active ingredient increases, we Money left, assets left. When diminui ativo, nós creditamos. It is a debit and a credit. OK? And then, you know, things start to get like this. a little more complex, but not difficult. Just remember, I bought something, me, you know, and I paid for something. form, record the purchase and record the payment. That's it, it's over. This is the way simpler. The second option that People are saying, we found an account. debited and various accounts credited. When I say several, I mean two or more. right? For example, I bought It's a truck. OK? And I'll pay part of that truck's cost. Partly in cash and partly on credit. Oops. So what did I buy? How many What goods did I buy? A truck. Part I'll pay cash, part of it I'll pay. on credit. So how many forms do I have? Payment method? Two. I will register the what? the purchase of the truck and a payment, the cash that will come out of my I'll go to the bank or my bank and another part I'll go to register there for vehicle financing. or even vehicles that have to pay. So I I have a property with two types of Payment, there are several accounts debited. and only one credited, right? So, there's that too. So, I I can buy two different goods, but I pay everything at once by bank transfer. banking. In other words, I buy a truck. and I also buy a property, two assets different. But I will pay for all of this to seen by bank transfer, which is from the same person. Is everything alright? Prohibited of two goods and registration of the exit of one payment. Either two or more accounts debited and two or more accounts credited. I can buy the property, the vehicle, pay part in cash and pay deadline for the other party. Two goods, two payments. So what I want is... What you record is that the combinations of accounts, they can vary the rule of equality of values ​​between debt and credit. That will never change. Many people do this. She goes to supermarket and she can buy it there Lots of things, right? buy lots there things and pays part of it on the card of debit, another part she passes on credit, another part she pays by card. food. Ela paga de três formas Different, and that's okay. The total of her purchase there that cost R$ 800 On that day, she will pay everything by adding it all up. Here's the debit, the credit, and the voucher. food. That's what I want. You guys record it. All good? Easy so far, class. I hope it will be peaceful, but I I'm sure it is. So, let's go, okay? Yeah, quite a lot. It's also important for us to understand that. how does this work to get more Easy, okay? So, first thing here, the methods of launching. So, I want Let me show you right here, exactly, look, buying half of is buying one truck, half at sight by bank transfer and half on credit through bank financing. So, the People have here, look, two entrances to vehicle, a debt, a truck is an asset, Well, it's an asset, okay? So, let's go. First, just do it like this, see? Well, vehicle It's an asset, it's a good thing. Banks against Movement, remember? It is a right that I I have a right to the money that I have. there. So it's another asset, vehicles a pay. Anything that is erased is a An obligation is a liability. So here The vehicle entered the vehicle, increasing the asset debt. what I bought. Bank current account. I paid half. For bank transfer, I'm leaving. Half the value of my bank account. So one credit, vehicles payable, liabilities to increase credit, in order to decrease debit. Here, in this case, I don't. I had a debt and then I ended up having a debt. A minha dívida aumentou porque I'll pay this back in the future, half of it. of this vehicle. Então houve um aumento de liabilities, credit entry, total of debit, 200, total of C, credit or 100 + 100, 200. For every debit there is a crédito de igual valor. OK? So what It happened there, that's clear, right, folks? THE The company now has the new truck. 200,000, assets increase, paid 100,000 to seen as the money being from the bank and took on a debt with the bank via Passive financing is increasing, right? So, these are the accounts that we It's there, okay? For the releases, right, of That's exactly what it shows us, right? One account debited, two credited. So this is the way we as quickly as possible. Let's go for more One, right? The company there, she bought one. truck, right, 200,000 and more parts for resale of 100,000. bank transfer. So, what is it? situação aí do nosso slide? We bank transfer. What happened? Look here. O veículo ele aumenta em 200,000. The asset, right, which is the vehicle, so the debt, the inventory, which is another asset, is another As a company asset, it increases by 100,000. So it's another debt and the payment for this will be by bank transfer, which is the other active. It decreases by 300,000 one credit. So there you go, here's where you can... to overcome the doubt. Wow, but credit in my checking account is not an entry and Debt is not the solution. Guys, this is in Our bank current account, okay? For accounting, assets, liabilities are Increases and credits are decreases. How to reduce the money in my account current? credit, don't confuse it with Bank current account, okay? For only Don't cause any confusion about this. So, observe So, when we look, we have two Goods received, 300,000, debit, debit, 300, and an outflow of assets 300,000, represented by a single credit. Of new, the sum of the debts, 300,000, and the account of credits 300,000. In other words, I told you, it's always going to hit, Okay, everyone? Let's go for another one here. That one when we have two and two At least minimally, okay? So, our example Then he says that we'll arrange that. here, right? The previous blade here with this, right? What does this have to do with anything? Then, let's go. We have two accounts on one debit and two credit. What is What's the situation there? So, buying a truck worth 200,000 and parts for resale valued at 100,000, being half upfront by transfer bank and the other half by bank financing. It's OK? Then, First question, right? What is the total? Regarding this purchase? 300,000. And that has to Get paid, okay? Being 150, half in cash. and half on credit. Half of 300, 150,000 right? So, half will be the view and Half of it will be paid in installments. How is that possible? Would it stay? What would the accounts be for Prices? Então, primeiramente, caminhão é veículo. Veículo 200.000. How does it have the Asset increase, debit entry. Parts for resale: 100,000. Increase of active, debit entry. So, everything payment, the total payment, right? The total purchase was 300. Half paid in cash. by bank transfer. Half of 300, 150. Bank transfer, banks conta movimento 150.000. Look here. AND It decreased because I had a I took out 150,000 from the balance there to pay for what? It's an obligation, right? Então, financiamento bank loan in the amount of 150,000. OK? Então essa é a forma da gente ver here. A gente tem quatro lançamentos, right? Two accounts debited, two accounts credited. It's a good example for us. See the double-entry bookkeeping method there. operação é um pouco mais complexa. All good? So here we show, right, that the It's one way for us to understand, but the People are talking about that very step... Step from the daily book, right? So, the determination of the account to be debited and of The account will be credited, folks, it will be Accounting, okay? No registro tudo operation with account identification que foram utilizadas na operação. Then, what? to understand what happened. Then, There was buying, there was selling, Cash or on credit, it's in or out. merchandise, debt arises or debt disappears. That's right, okay? Depois aí a gente entende aqui identificadas serão classificadas. Goods and rights are assets, obligations are not terceiro geral passivo, né? obligations liquid. So then we'll go classify the accounts. Whether it is an asset or a Right, it's an asset. If it is an obligation with supplier, government, bank, it's a passive, right? if it is something connected to net worth. classified the accounts, it is an asset, passive, IPL, that's where I dedicate it, right, and not I'd better decide what goes on the debit card and the que vai no crédito. So, if you It becomes much easier for us to think about it. Get the releases right, okay? He does That makes sense, oh. To understand, identify, classify and launch. That's what it has to be. to do. Eu vou entender depois que eu I understand. Eu identifico o que é o que. e como que eu vou lançar isso. Simple So, guys. There's no secret. All good? Então, nós vamos fazer um pequeno Take a break, Yeah, and we'll be right back. So, and then we continue. Here, right, is our method of matches. folded, now we're going to do it here, Well, um, let's say, something, a This is an exercise for you to understand, to stay. That should make it clearer for you. Let's call This here is literally a study of Okay, is everything alright? Why a case study? guys? Because we're going to see the The company's situation, what's happening? With her, right? Whether it increased or decreased, How did it increase, how did it decrease, That's the main point. So, we You can understand this quickly, right? again, the company case study. Rapidão SA and we'll understand here How does the initial operation work here? So, firstly, operation initial investment in capital amount of 20,000 In cash. OK. The question, what it happened? I'm talking to you guys, initial capital investment in the amount 20,000 in cash. What's going on? happening? A enterprise. So what's going on? The partners They are opening a company and putting... there a value of 20,000 initial payment in cash. So I climbed For you. Money came into the company. money for accounting, we We'll call it the cash register, that is, the cash register. It increased because it didn't exist. From zero He increased it to 20,000. And this money Where did it come from? It came from the partner. If it came from partner, it's an injection of money from partners, we'll call them capital social security is reflected in net worth. Or In other words, share capital is the value that a The company has to return the money to the shareholders. OK? So we were able to classify it as such. general form. So the rule is: Let's go. First thing, then I identified what it happened. There was the initial investment. with the partners' money. Money that joined the company, we'll call him box. And the partners' initial investment, We call it social capital. So what happens then? Box. A box is a What account? Asset or liability? active. Net worth is an account of Asset side or liability side? AND on the liabilities side. So the assets The liquid's here, okay? What is capital? social, OK? Was there an increase, was there a decrease? Then, I had nothing at the checkout and went to to have 20,000. There was an increase. OK? I had no debt whatsoever. I created the my first debt to the partners for because they injected money into the company. In other words, there was an increase in debt with the partners. So, for asset accounts, To increase the amount, do I debit or credit? Debit. Debit. For liability accounts, To increase my balance, should I use debit or credit? Credit, credit. Value 20,000. Value 20,000. 20,000 debit, 20,000 of credit. In other words, there is the method of Double matches. For all debits existe um crédito de igual valor. Easy, It's super easy, isn't it, guys? Perhaps some have never seen anything, but So, if you think quickly, you If you're going to open a company, you'll have to... Get out the loan right away to open the store. the company, because otherwise you're already starting off on the wrong foot. Wrong, it's already generating expenses from the start. financial, which is interest that you will pegar empréstimo no banco. So, what What do you have to do? injetar o dinheiro seu ali. So, if you left your pocket, you want the company to generate resources for starting activities para te devolver isso. So, the capital returned to the partner through profit that operacionalizado de alguma forma. All good? So, let's move on to another example. cash view, tables and chairs for 4,000. Let's understand what happened here. guys. Minha pergunta para vocês. THE What happened? So, firstly, chairs for accounting that we call of furniture and utensils. All good? And he said that the purchase was made in cash. In cash. Then, he spoke again of money. O dinheiro, né, a gente sabe what happened. A empresa comprou furniture and utensils and paid cash with Cash register money. Then I have to Understand what? Móveis e utensílios são assets, rights, obligations. Well, a good tangible. Então é uma conta de ativo, money, Well, right and obligation, well is well that The company possesses tangible assets. Because it's in the teller window, not in the bank. Okay, guys? Tá no caixa. So the money that we have right there in our hand Little box, I can get it. So if it's a good, it's another asset. When the company bought the furniture and Did they decrease? They increased because they entered móveis e utensílios pra empresa. Then, 4,000 from the cash register. Ela pegou o dinheiro do Cash box to pay for furniture and utensils. box. Consequentemente houve uma on credit of 4,000. So, a total of crédito de igual valor. Again Credit, okay? Então o lançamento aí fica conta caixa no valor de 4.000, né? Then So the total assets adjust, but the The assets remain well balanced. So this is how we see it here. Sure, guys, I think everything's fine, right? Vamos aqui ao terceiro exemplo. I go so you can understand better too. crédito para você, ok? So let's go, the. Terceira situação que a gente tem deadline, okay? de estoque. All good? mercadoria ou só de estoque. Generally você aqui de mercadoria. So, you comprou mercadoria para revenda, né? What enterprise. All good? OK. So, let's understand what the company is doing. Speaking, look. Comprou mercadoria para resale. Ready. alguma coisa de além de mercadoria? No. merchandise. OK. Okay? So let's go. falamos que é caixa, tudo bem? It's not in bank. Banco é quando a gente fala de box. resale. What do we have? Suppliers. So, the company has Suppliers. Qualquer compra que for para revenda é fornecedor. If it is not name of what you bought with complemento falando apagar. For example, comprei veículo, veículo apagar. I bought móveis e utensílios. Furniture and utensils to switch off. Comprei um imóvel. Property to switch off. Comprei instalações, instalações to switch off. All good? Agora, quando tratar possible. Combined? So, let's go. THE What do I know? Porque tá falando que eu I bought merchandise from the following conditions. 1000 à vista e mais 2.000 a term. Então, 1000 mais 2000, total de 3,000. That is, goods worth R$ 3,000. Goods are, right? Bem, a gente vai and R$2,000 to be paid in the future, because guys? So, firstly, right? O ativo que aumenta estoques, eu what? que entrou mercadoria, entrou ativo All good? view. Então eu tenho caixa, que é uma asset account. R$ will be dispensed from the cash register. 1,000. Então o meu caixa diminui a um Credit release. OK? Decrease of box. Suppliers are something I have. to switch off. If it's to be paid, consequently It's an obligation. An obligation is a liability. All good? So, if there is an obligation, it is a liability, this obligation has increased or Did it decrease? It increased, the company did more. a debt. So there's more obligation, More debt, increased debt. And when It increases liabilities, we credit them. All good? Then we would be left with the It's a launch, right? Goods 3,000 to debit, Cash 1,000 on credit, suppliers 2,000 on credit. Total debt: 3,000. The total here is 1000 + 2000. 3,000, meaning it hit it again, right? THE People can see here, then, that It's clearly still working there. our accounting basis. Everything alright, everyone? Let's move on to our fourth release, right? The same company, it sold it for cash. in cash in the amount of 200,000 1 goods at cost price. First Okay, folks, when I talk about the price... cost, means that the company does not It was a win, OK? She bought something for a value and sold for the same value. She There was no financial gain, right? I.e, It theoretically didn't generate any revenue there. For her sales team, right? There is a sales revenue, but there was no profit. Financial aspects of this, okay? So let's go, shall we? Cash sale in money in the amount of R$ 200 goods at cost price. Then, Separating these into two parts, right? Prohibited of money and the recognition here of merchandise, you know, that's what we're talking about. Then, If the company sold it, then it has to to receive. Remember? When we pay, the Well, you know, we buy it, we have it. that we have to pay, but when we receive it, When we sell, we have to to receive. So when the company sells, She has to receive R$ 200 in cash. view, that is, is it entering or leaving the her box. Upon entering, she is receiving, In other words, cash is an asset account. debit entry, because he is depositing R$ 200. Consequently, what happens to the merchandise, guys? The merchandise that was in stock was sold, then it's gone, there's a decrease. of an asset, which left because she was Delivered to our client. So there is a A reduction of R$ 200 here, is that okay? Then This is how we visualize it. AND The important thing here is for you to understand what, guys, She really shakes things up when it comes to sales, doesn't she? Usually when we put the sale, we'd say she messed with it. with more than one side, we would have to to record the sales revenue, we I would have to record the cost of that. product, right, of the merchandise sold. All This is part of the accounting process. But I'm putting it here in a very... basic for you to understand that it is a decrease in merchandise because it was sold, an increase in the amount received, which in this case was by box, okay? So, if you only registered here the Outflow, right? Just inflow of money. personal, without removing the merchandise from Inventory, would the information be complete? You can be sure that's not the case. I have Sure, speaking like this: "No, professor, You already said that, it's wrong. THE What would inventory be? "Highly rated." Why? Porque você não tirou o stock. That's wrong. You have to register. If you sold it, it exits and you register it. how much did you receive for them, was it to What's the price, or how much will you receive? future if it is a term launch. How's it going, everyone? Very good. So, let's go, shall we? What am I going to do? It's a little different here, but only so you can understand here as well what That would be the cash balance, right? that's what that ledger that I showed to You, okay? Reason comes from raz, reason comes from Accounting, right? Então agora falamos lots of releases in the daily book, right? E agora eu quero falar com vocês um Just a little, right? paraas mesmas operações, transportation, all right, look, transportation of for individual chips for each account accounting. Então aqui é o ponto main. what? Vamos pegar cada movimento e Individuals. uma ficha para outra conta right? Por exemplo, tudo que afeta a caixa reason. Tudo que afeta veículo é lançado na ficha de veículo, né? And everything that Supplier, it's going to stay, it's going to go on the form. from a genuine supplier. So, in reason, the debits or and the credits of Each one, okay? They stay grouped together there, the which allows you to know the balance of each account. over time. And from these final balances that we will prepare there balance sheet and demonstration of That's the result of the exercise, is everything alright? But, Oh, always remember that, okay? Oh, SF box, beginning balance, ending balance. That's what This means it, folks. So, if I I have it here, look, remember it's a box, the When recording the accounts, the surplus must Always be in debt to be positive. When it's a liability, it has to be a credit. Because it's negative, okay? So, let's go, the. So remember, if it's an account of active, debit is an increase and credit is decrease. Debit, we have the initial balance of 100,000, that is, the cash account in that case. It currently has a value of R$ 100,000. There, for example, was an exit of 10,000. I'm registering it here on the side, look, in Credit, because credit is a way out. Then, I had 100, and it turned out to be 10,000. What is mine? What's the final balance now? 90. 100 - 10 90,000. OK. Bank checking accounts, same thing. So, I had an initial balance here of 30,000. Remember that debit is an inflow, credit is an outflow. exit. In that case, why be an account? Having an asset is a right. Law is active. Do I have any way out here? No, but I I have another entry of 10,000 here. the. So, I took it out of the cash register to put it in the bank, for example, a checking account. So, I had an initial balance of 30 si + 10,000, my final balance is equal to 40,000. And that final balance, then we'll... transfer it to the balance sheet and for demonstration of results exercise when dealing with an account of DRE. Is that clear, everyone? OK. right? And here we are, right, I put it here. For you, this is an important point, right? It is a daily book procedure and a matter of reason. I put a business here called reasoning, which is what I told you to You, the ledger is a piece of gibberish. So this letter T, where you put D This is for debit and C is for credit, okay? The left always has the debit, the right Always giving credit, right? And I say this because Lastly, why? which is our study of case. Here you saw how it works. Each of the releases, isn't that right? But what I want to leave here is... basic to all of this, the exercise of nosso de caso, tá? So, firstly, Let's recap what it is. Reasonable, right? It comes from the book format. reason. It's a simplified, graphical form. to represent an account in the general ledger, right? Geralmente ela é desenhada, né, ou It is drawn with a letter T, with a T, okay? So, on the left side, To recap, there are the debts, such as You can see it there on our slide, and from The credits are on the right. Think about it, how would that look? People would have to put it here, write it here, If there is a debit entry, I will colocar o valor no lugar do débito. AND When I have the credit option, I will. Put the credit on the right side, okay? So, the left side is the debit, the The credit is on the right side. There's no secret, right? We just have to look. there. Então a gente consegue observar que, right, the total debt balance minus the The total credit to the asset account is... that will always work. So guys, the the word "razonete" ends up being used a lot in separately, Okay? Then, It's very simple, but don't forget it. Well, what we see, right, is that the double-entry bookkeeping method, which all debit vai ter um crédito de igual valor. That liabilities. E aí eu vou recapitular para you. Débitos são aumentos de ativos e reduction of liabilities, credits, assets. Lembrando, ativos são bens e rights. Toda vez que a empresa tiver decrease in assets, a decrease in credit. This is the asset portion. And the Liabilities are obligations. Obrigações é everything that the company has and should have pay. OK? But will she pay or what? Has she paid yet, guys? That she will pay, because if she already paid, we paid with cash from the till and paid with money from the bank. In other words, the debt was liquidated immediately, there is nothing to pay. If she paid, it won't be released. Here, it will be recorded that it left from cashier left the bank. So everything that If she has it in the passive role, it's something she needs. to pay in the future, that is, something that she She hasn't honored it yet, and she will honor it in the future. future. So, liabilities are obligations. that the company has to pay. If these obligations increase, every time the If a company takes on new debt with a term, the The release will be on credit. Every time these debts are Once payments are made, the transaction will be debited. Why? There was a decrease. Ah, it was there. the amount of financing to be paid, My first installment has been paid. So I I paid so much of that amount to Cash payment. So I'll go there, I'll give Lowering her debt here. Then there was a payment on the financing account, So the transaction is debited. AND Consequently, I paid like this. debt with money that was in the cash register. So there will be a decrease there. Also in our assets, okay? This has People, it's very clear to you all, but I believe it's calm, that You won't have any doubts, okay? Oh. Hello, Hey everyone, how's it going? We are here to talk about discipline. Introduction to accounting and we will to do today, right, in this class right now, a review of what we've learned So far, so good? So I want you to Pay close attention, because it's going to be... This review is quite important for Okay, guys? Because we're going to see the main concepts there that we already We saw this in our previous classes, didn't we? That's an introduction to accounting. Then, qual é a ideia aqui para vocês, né? and just to tie up, right, ours Based on what I've learned so far, let's talk about... a little bit about assets, liabilities, and equity liquid, that is, asset structure, the relationship between these three elements Let's talk a little bit about the accounting equation. Regarding the double-entry bookkeeping method, right, with practical examples of releases. And then at the end we have some practice exercises there, both of account classification how much basic releases. And I want that You can use this class as a moment to Organizing your ideas, okay? If something still It's not clear, today is a great day there. so we can ask and clear up any doubts. Any questions, is everything alright? Don't forget, okay? I I'm here precisely to help and support. Whatever you need, take anything away. doubt. So let's go, enjoy and Participate, ask us your questions! to be able to relax there too with Regarding our class, is everything alright? And let's go That's where you start by reviewing the asset. Then let's go, doing this quick review of what the People talked about it, okay? So here we have a very clear definition of an asset in accounting. Remember, right? active, he has passive and he has net worth. And here we go. to speak at this moment, on this blade, in this Slide, talk a little bit about assets. So, let's go. Asset, what is it? and everything that the company finds and that can bring economic benefits in presente ou no futuro. In other In other words, assets are goods and rights that They have value for the company. That's the rule. basic. Why? Because we know that The company has assets and rights. Well, that's fine. that which can be tangible or tem direito a receber. Both cases They have values, OK? he speaks. Então, a empresa não precisa ser legal owner of the resource, right, or of of this resource. This is important. Put To put it that way, legally it's a different matter. enterprise. Quando você faz um leasing de no nome da outra empresa. But who past event. Pode ser uma compra, right? It doesn't matter what it is. And he Future economic developments. What does this mean? generate income, save money expenses, production capacity, right, of to provide services or to generate other types economic return. So, again, remember that we fala sobre o resumo das frases? I go Summarize the asset again in one sentence. An asset is everything that the company owns. controls and should bring some kind of Economic return for her, okay? And then I I'm asking you guys, right? Can anyone manage it? Give me an example of an asset that is not... Cash on hand? It could be something there that You see real companies. Then they They'll say to me, "Ah, Yes, a computer is an asset. Right, it's a company asset. He is considered a machine. What else?" Oh, how you Professor said, "Bank current account." Bank current account is a right that... The company has one, right? Assets are goods and rights, a checking account is a right. So yes, she is also an asset. Ah, Vehicles, being a possession, are also an asset. THE financial application, the application Where is her finances? On the bench, one Money, a right that we have. Regarding that invested money, it's a active and so on, okay? Then We have several things here, right? As inventory, vehicles, accounts receivable, All of this, folks, is part of the asset. all good? Here we are going to talk now about passive. So you remember that assets are assets and rights, but liabilities are people Say it's an obligation, okay? So what Are they liabilities in accounting? First things, they are obligations. It is everything that The company has to pay, OK? pay In the future. So, putting it here in our dialogue, passive is the the set of obligations of the company with third parties, that is, everything she owes to pay in the future, everything the company has that you will pay in the future. In simple terms, What can we say? Passive is equal to debts and commitments to the company with other entities, as it says here in Our slide, right? Features principal liabilities. OK? Then, A passive result is the outcome of an event. past. For example, uh, the company there She can take out a loan from the bank. right? She got caught in the past and she's going to pay for it. now. She can buy something. The deadline is approaching, and she will have to pay. she you can hire a service that will still to be paid. Então, a empresa ela tem uma current obligation. This obligation may to be legal by contract, by law, it can Whether it's contractual or even implicit, right? Situations where even without a contract formally the company has already assumed a commitment. Then, Sorry, right? So we say that This obligation will result in an exit. of a resource in the future, almost always a Money going out, right? So, if the Assets are what the company owns, liabilities are That's what she should do, right? So, she And then we have, right, examples that can What examples do companies give, right? We have things to talk about every day. Liabilities of this company, right? What Would you think about it? There don't have to be many, right? Only the first ones that come to mind. For example, suppliers, that the company He bought merchandise on credit and will pay. in the future. Bank loan, she he took out a loan for, you know, capital of for example, a spin, and you will pay in future. Salaries to be paid, salary of employees. Os funcionários estão ali providing a service and she will pay in taxes that they have to pay, right? So, everything you're saying, okay right? That's right, folks. So, it gives So we can have an idea, you know. perfect, it's very peaceful. entender o que é ativo e passivo. I I'm sure you understood, okay? good? E aí a gente fala um pouquinho about the relationship, right, of assets, liabilities and net worth. Just for us Rights and liabilities are obligations with Thirdly, we have to remember that government, right? Tudo isso a gente fala que é obrigação com terceiros gerais. THE net worth, it's right there. do passivo, logo embaixo. But he didn't. It is an obligation to third parties in general; it is obligation to special third parties. Who Is it them? Os sócios acionistas da enterprise. Então é o que a empresa deve sócios acionistas da empresa. Just for Let's recap this properly. it's OK? Então é algo que a gente não That's very important, isn't it? ativo, passivo e net worth. E a gente tem aí na also, general third parties and obligations with terceiros especiais. So, we enxerga isso da seguinte forma. active. THE que que ele mostra? Where is the Money, right? Ou melhor, onde estão The company's resources were applied. Which são os recursos da empresa? Sorry, people. What are the company's resources? The assets and rights that the company owns. That. So, we say it's active. AND liabilities and equity. Then, What are they going to show? That's where that money came from, okay? THE The money that finances the assets comes from two seats. They come from third parties, right? Third parties general terms that we use. All good? Then That's basic. I come from third parties. general, right? We have to... literally means talking about it, right? There's no problem at all. And we understand the That's perfectly clear to us, OK? And so we just keep going, you know, moving forward from there. From the Where does this money come from? third parties general liabilities that make up loans Banks, right? Suppliers, taxes, labor obligations, among others. AND the special third parties that we talk about So what are they then? From the partners, right? Then, from the owner, from the result itself also from the company's accumulated wealth that forms Net worth, right? So, the Our slide there provides a good example. simple. Total assets, it comes here in the amount of 100,000 1000 liabilities, which are the debts, 40,000. Therefore, the assets What will the liquid be? The 100, which is the assets, less 40, which is liabilities. So, the net worth will be 60,000. In other words, of the 100,000 in assets, 40,000 were funded by third parties, OK? And 60,000 are own resources of The company that's coming from the partners is coming soon, okay? AND This equation, folks, it needs to be... respected at all times. That is why the double-entry bookkeeping method is so It is important that he ends up ensuring that this equality is maintained in all records. So you can understand. Clearly, that's how it works, right? equity equation. All good? It worked Remember that? I'm sure that Yes. If you need anything, just ask, okay? So let's continue here in our review. Now we're going to talk about... A little bit about summarizing, right? We He mentioned the asset summary and the... People also remember certain things. That's where we usually talk about it, you know? The summaries, okay? We'll talk about it soon. Here's a quick review of the asset and of the liabilities. So, let's go. So this is a quick review of what we... You've spoken up to this point, okay? Summary of assets and passive, which is also fundamental. So, first thing, okay? Yeah, that one The slide that you can see here, it brings a very concise review. So, just for to fix, you might say it like this: "Wow, professor, you explained that?" Yes, folks, I'm being redundant. because perhaps it became too much for someone. Sure, it still creates problems for others. So I'm going to, you know, recap here... um pouquinho ativos, né? So they are goods and rights that we talk about assets, cash, right? O banco não é bem, o banco vai para Right, OK? That we have a right about the money that's there. So, from In general, he speaks well here, ah, because He has money. No, folks, this bank So, box, Who is entitled to the money that is in I can't get into the bank, because For example, midnight at the bank and withdraw money. Dude, I can do whatever I want. No, right? Por segurança, você vai ter que Next, you won't be able to move. nesse dinheiro, né? So you have a Well, the bank is a right, okay? Financial, right? So, the word of the company owns or controls. That Now, the liabilities here, as you can see, So these are the obligations. Obligations that a empresa tem com terceiros. that's it That is, it must provide what the company needs. pay. So, keep this in mind. Ativo é o que The company has liabilities, which are what the company has. he must. And the net worth, professor, net worth is the portion that pertence aos sócios, pessoal. THE It's something that the company has or that it he must? Remember, to receive. Então, ela Yes, you remembered, right? She has the right to to receive. E se eu digo empréstimo Should she? So what are you going to say then? You owe, professor, everything that is due. because she took out a bank loan, she did that you have to pay. Então ela deve, se ela deve é a liability. Beauty? OK, everyone. So let's recap what... People learned well, but it's worth it. We want to emphasize here, which is that double-entry bookkeeping method. Just a reminder, What is the double-entry bookkeeping method? For every debit there is a credit of equal value, basic, simple and That's alright, okay? Aqui a gente tem a visão from the T-stake, right, which is that letter T, where on our left we have a debit, on our right we have the credit. This is the basis for assembling Any kind of reasoning, okay? So here's the people really get back to the M of the matches folded, which is the technical basis of Accounting records. And this slide he What can you show us? A reason that It is the graphical way of representing the account activity. So, from right side, right, on the right side people put there what is credit, from On the left side, we put what is debit. We can imagine it as a The letter T, really, right? Exactly! putting into words what I told you, that T on the left side, debit, on the right side right to credit. And let's remember what it is. the central idea. So, every operation Accounting affects at least two accounts. Do you remember this? a debit and a credit always, at a minimum. It's not possible to have only one debt and you can't have just one Credit, otherwise it will give an error. And for each debit, we're going to have a credit of equal value. This is a Simple process. And the sum of the debts It will always be equal to the sum of the credits. We can't forget that either. This visual diagram helps to see how Each counter-attack is being moved, right? So we'll see here in the following sequence. This is and will review this logic in reality with a little bit more calm. So let's go, let's start from here. personnel for our central idea of double-entry bookkeeping method, okay? So here, when we observe the Our slide, okay? Yes, it's explicit here for Well, folks, the central idea of ​​the method... The double-match betting is here. And he says that every transaction registered in accounting affects at least two accounts at the same time time. As I told you guys previously, For every debit there is a corresponding credit of Equal value, right? And the sum of the debts It is always equal to the sum of the credits. That ensures that the accounting equation remains always balanced. Asset equals Liabilities plus equity. Or That is, goods and rights are equal to obligations to general third parties plus third special cases. What do I mean by this, guys? If I'm not necessarily messing with an account, I I have to move to another one in such a way that the The balance of assets must be maintained. All good? So, the method of matches folded, that's exactly what makes it so. In other words, the balance sheet matched, the account closed. If, let's say, I make a mistake... one side, debit or wrong or credit one I'm counting what I shouldn't, the totals won't... to knock. All good? So, just to check. So, someone here confuses debit and credit with those statement sensations Banking, you know, good things and bad things. Technical skills are neither good nor bad. Then This needs to be clear to you all. people. It's not a debit and credit statement. banking, because debit is bad, credit It's good, because credit is money and debit is money. it went out. Forget about it. For accounting purposes, Debit is an increase in assets and a decrease in assets. and decrease in assets. That's all there is to it. that is in our heads. Thus the The subject becomes much lighter, doesn't it? true? OK? So, double-entry bookkeeping methods? Put What double matches? This is what our slide answers. here. So, to explain it to you, each launch, it is done in two matches, a debit match and, you know, Here, when you look here at our right? Você paga R$ 1.000 de aluguel em money. What happens? It reduces the cash flow, right? There is one credit in the cash account of R$ 1,000, or In other words, there is an outflow of money from the cash register. Why? Porque ele vai pagar algo que ele precisa pagar, que é o aluguel. AND consequently our expense of It increases. Isso é um débito, despesa de The rent is R$ 1,000, okay? So what? He has an increase in eh eh when he He speaks as if it were an increase in expenses. Rent, because I'm going to get confused. He hasn't talked about demonstrating yet. She gets charged for every expense, right? AND All revenue is credited, okay? So, just so you understand, there was a decrease in cash account here and here Payment of the rent expense, okay? So, there was the abatement, so there is a The increase we're talking about here is in the bill. rental expense. Why? That one The value of 1000 will be placed there. 10,000 no, no, right, to avoid that, uh, the payment, right, but for it to be cobrada duplamente. OK? So, understand that we have an expense debt of That's the launch we're doing, okay? You have to To have a debt, you have to have credit, the The values ​​there are the same, R$ 1,000 for each side. In other words, this is the method of double matches operating in practice. All good? Clear to you? I'm sure of it. We're going to do it. more exercises later so that it stays So, let's go. Double-entry bookkeeping method still in use. Which What's the logic behind this? So, guys, Speaking of this slide, okay? Uh, a accounting she needs to keep a Balanced assets. That's why the People talk about balance sheets, because... A balance is a scale, it's equilibrium. And this is extremely important for us. Okay, understand? Meanwhile, this is happening That's not the case when that actually happens. It actually happens, right? If something gets in, the Assets increase or revenue arises. right? Ah, usually something else comes out or It decreases. Or an asset that increases in value, right? or increases an obligation. Here's an example of purchase of merchandise for cash for 2,000, paying in cash. What happens? First, the company is buying merchandise for sale. Remember when I said For you, what merchandise constitutes inventory? So, we know what the name of is. conta mercadoria? So, the company has stock. Eh, ela comprou a mercadoria, Did this stock enter or leave? He entered. for her. There was an increase. Just a reminder, merchandise is a good or right or a obligation. It's a good thing. So, an increase of All good? For 2,000 cash, paying in money. Se ela pagou em dinheiro, esse dinheiro saiu de onde? Remember? We When you talk about money, we talk about... Cashier, always from the cashier. a decrease in my cash account. AND active. Há um aumento ou uma diminuição of this asset? Há uma diminuição porque o The money left the cash register. So what It happens, folks, when we look... For our slide, right? Clearly right here. Inventory increases, the company has more caixa que ela tirou para pagar. Then, When assets increase, we debit them. Therefore, inventory debit in the amount of 2,000, which was an entry into inventory, and This credit signifies an outflow of Cash register money. An asset increased, the another asset decreased, but the total of The asset as a whole remains coherent and... This is the logic you should always follow. equal. All good? So that's the basic rule, right? What increases no débito e no crédito. So this slide So, that's the end, right? fim de início aí to increase the debt, to decrease the credit. Passivo, aumenta no crédito, diminui no débito. In other words, for Okay? net worth. Para aumentar eu Credit is used to reduce my debt. There See you later. Elas ficam num demonstrativo called demonstration of the result of Exercise, okay? Então, despesas quando net worth. Receita, quando increases enters credit because it increases o patrimônio líquido. So, if you Once they memorize this table, the rest is Cash came in, assets increased, then it went out, right? Cash debit. Surgiu uma dívida, passivo aumentou. Why? Credit It's increasing, right? Despesa de eh débito de because I had to withdraw the money from My Caixa account to pay this bill. of light. It's OK? So that's a lot. Relax, everyone, so we can understand, right? So what increases what? Does it decrease? We have to understand this. Just a quick game, okay? And then we still have, right, the example. Practical application of the match method here dobradas, né? Now we're going to Here's a practical example to help us all feel better. craque nisso, tudo bem? The first An example here is the contribution of capital. In cash. So, the situation is... as follows: the partners put 50,000 into money in the company. What happens? First, let's understand the event instead of talking, uh, the partners are putting R$ 50,000 into money in the company. So, for the company 50,000 in cash is being put in. What do we say about money? Account box. OK? And who's putting this up? You partners. Remember? Partners are part of net worth. So, we have money. Dinheiro é um bem, um direito or an obligation. Money is an asset. Because it's at the teller window; if it were at the bank, a right. So there is a good one. Um bem é an asset, as you already know, assets are assets and rights. So he spoke well, he spoke. right, active. He spoke of obligation, liabilities, net worth. All good? So then we know, money came in. in the cash register, then 50,000 in cash and consequently the company has to return this money to them in the future. partners. In other words, it created an obligation with partners, which is the net worth. So, when we say that, increase cash flow, asset increase, debit of chamamos o quê? Social capital. Increase o capital social aqui, OK? which is our net worth, that is, there is a value. Então, ó, débito de caixa no value of 50,000, capital credit social in the amount of 50,000. So, you can write this down, folks, that this money that belonged to the partners, that they They put this value here, which is the dinheiro, onde ele foi aplicado? in cash account, it was put there for innecessidade de pagamentos à vista. OK? Excellent. So, let's read this. Purchase of to pay later. Oops. Then when In the future, right? Overall, we would have... em tantos dias, tá, gente? What Is it happening there? Primeira coisa, a empresa In accounting, we call it inventory. Remember? OK. Então, estoque é um bem, a right or an obligation. It's a good thing. THE The company bought an asset. There was a entrada de bem. Good entry. Bem é um ativo, então, aumento de ativo. OK. AND como que ela pagou? She didn't pay. She mas ela não pagou. She'll pay later. what? An obligation. Vai gerar um passivo For the company. Quando a empresa compra suppliers. quais são as nossas duas contas. Then The company bought merchandise, that is, The stock arrived, the merchandise arrived, asset, asset increase, account debit stock. Consequently, it generated a obligation, increase in obligation, increase from suppliers. Aqui no passivo, As a consequence, he didn't pay, did he? uh, it was 5,000. Isn't that true? Why? Therefore it is not Show up here. A troca foi estoque mais uma seja, a empresa pagará no futuro. OK? Let's go. Mais um exemplinho aí pra People, right? Working here. Pagamento de dívida com fornecedor à vista. Payment foi em dinheiro, pessoal. Reasoning here. A empresa tem uma dívida com Now there's part of the debt that she will... pay. So how does she do it? She pays, Literally, she's paying off that debt, right? And how will she pay in cash? So I I have a ledger there, right? The moment that What do I have to pay? Supplier. So what am I supposed to do? How am I going to pay this supplier? Pay in cash upfront? Then, First, I'll need to get the cash from the till to pay this to view. So, I'll take the bill, I said. In cash, I take it from the till and that The cash flow will decrease, that is, the... my asset. So, I have a credit in Cash account, is everything alright? AND consequently I have a debt of supplier. My debt, she will... what? decrease, because I have a high debt or debt of a certain amount and I I'm going to take 5,000 off this debt that I he had. In other words, this debt of mine, if I She had 10, now she's going and I'm going to take her off. five, she'll only stay five after to be paid. So, my decreased debt. Debit from the supplier account. So, supplier debts amounting to 3,000, cash credits in the amount of 3,000, okay? So, note that there is always a debit and a credit of the same value, Okay, guys? And here we are settling. part of the debt with the supplier, then the Liabilities decrease, OK? At the same time Money leaves the cash register, the asset also... Reduce. The double-entry bookkeeping method, He shows that these two achievements, right? These two effects occur, they are done at the same time. All good? Excellent. Okay? So let's look at another one here. For example, right, so we can become really good at it. And then we'll talk about that, right? Regarding the definition of the concepts, okay? Then, One more thing here, the sale is cash only. sale of merchandise for 2000 in money. To simplify things here... review, only consider the record of Recipe, okay? So, we're not going. Having many things there is just cost, without nothing. What happens? The company she sold merchandise. Everything that the company She sells it, she has to get paid. On the contrary pay. So, if she sells, she will have to receive. So, she sold it. merchandise for 2,000 in cash. He spoke that she 2,000 in cash that she vendeu, ela vai receber 2.000. Money Where will it go in? At the checkout. Increase what? The sales revenue goes to the income statement. THE revenue, how it increases wealth Credit, okay? Toda receita é crédito, toda despesa é débito. Do you remember this? Okay? Então a receita aqui vai ser um credit. Lançamento débito da conta 2,000. E se fôssemos fazer o lançamento estoque e o registro do custo, né? But For this level, folks, the important thing is... understanding this input and output relationship de dinheiro reconhecida como receita. AND entendam, tudo bem? So, just for us to fix here, Okay, before we talk about doing the... guys, Folded, it's so important, okay? He garante o equilíbrio do balanço. THE equality, right, which is active equal to Liabilities plus equity, OK? AND rude. Se você errar de um lado, rastrear qualquer operação. So, all another account. Se entrou dinheiro na conta caixa, de algum lugar, ele veio. Either he He came from the bank, he came from the partner, he somebody. Se esse dinheiro saiu e foi para imposto, pagou investimento, né? Of Double-entry bookkeeping is what provides security. accounting. OK? Do you have any questions? exercises? OK? So, let's go. Eu vou dar mais um A little break for you all, and we're going to... exercises, okay? So, guys, let's go and do it. os nossos exercícios de fixação. Then, What to do with you? Liabilities, net worth, right? The slide, in reality, is for us to do identification of accounts. And I would like you all to... they thought about the releases more basic accounting concepts that we... he has. So let's go, everyone, to get everything ready. clear for us, so we can understand each one of these steps. Think about it with me. Let's identify which group the account belongs to. It belongs. So, active, remember that active They are assets and rights. Liabilities are obligations, which is what that the company has to pay, and the third parties, right, and net worth, that which is connected to the partners and shareholders, right, what does that have to do with or what's connected to it? with the company's partners and shareholders. So, when I ask you, Come on, start thinking about it, okay? A box is a Is it an asset or a liability? Social capital. Suppliers, accounts payable. Customers have accounts receivable. Bank loan. Vehicles, salaries to be paid, machines and equipment, Taxes to pay. Bank checking account, retained earnings, furniture and utensils, buildings. Here we have 3, 6, 9, 12, 13. They were able to quickly figure out what it is. Each of these accounts? When I went Speaking of which, you must have said: "Ah, that "It's an asset, this is a liability." You'll be writing it down, okay? So it is It's important that you already leave the car that What is a cashier, what is a bank, what is... social capital, which is a supplier, What is the salary to be paid, what is Profit, what is a building, right? So there you have it. Sure, let's think about it a little bit. that is each of these accounts. So you guys They are able to get a basic understanding of what each one is. Are they okay? That's enough for you. think? So let's go solve the That would be each one of those accounts. Then Pay attention here. Look at that, folks. Okay Clearly here, okay? Box, remember? A cash box is an asset because a cash box contains... money. Money is an asset. The money I can get that from the cash register over there. money and it's in my hand so I can pay something. So he is a Active, okay? The little "a" for asset here, look. Okay? A for assets, P for liabilities, and PL for equity. net worth. Social capital. Remember that social capital has to do with When money is only put into company, this is an obligation to third parties. special. Special are those alone and shareholders. So who is it? Heritage liquid. PL fornecedores, não é? Accounts payable. Something to think about. Falou a receber, eu não a pagar é passivo, é fato, tá? And there it is. duplicatas a pagar. And what happens? there? supplier, someone from whom the company has purchased goods on credit and she will pay on future passive. OK? Customers have accounts receivable. So, already deixei a deixa aqui a receber. Customer is someone to whom the company sold the merchandise. cliente dentro de X dias. So, it's a direito que ela tem a receber. Then, obligation, but only for special third parties, which is PL, suppliers, obligations with ela fez ativo. A bank loan, right? The company needed a loan of obligation to pay, she owes to Vehicle. A empresa tem um veículo, ela active. Salaries to be paid, same thing, right? THE deve esse valor para alguém. it is a passive. All good? company active. Taxes payable are an obligation of empresa que ela vai ter que pagar. She It should go to someone passive. Ah, banks against the current. Remember You can pick it up at any time, in any way. que a gente quer? So, we have a A good or a right? We have a We have a right to money. which is in the bank that manages for people. It's an asset. Ativos são bens e rights. Retained earnings. This value This refers to the profit that the company made. It's listed in the net worth, okay? good? Because she was transferred from the DRE. right? Sócio da empresa, patrimônio líquido, móveis e utensílio, bem, né? THE That's good, the company has it. Yeah, anything That's something related to that, right? She bought some. a new wardrobe, something for company, okay? Furniture, chairs can be, right? So, those are furniture and active utensils. Building, building, right? Land and houses are assets that the company owns. it has. So, well, that's an asset too. OK? I'm sure you got everything right. or most of them. Now we move on to the next one. We have investments in other companies. It is an asset, a liability, or equity. liquid. Rent to pay, trademarks and patents, accumulated losses, land. And here we have six more accounts for Here's what each of them is directly. You're already thinking about how to make your life easier. life. Investment in other companies These are shares that the company owns. Ela investe in these companies, right, because it has the investment, it's right there, she invested a money for of these actions. Rent payable, an obligation that... The company has to pay the rent that it he must. Trademarks and patents. We know that Trademarks and patents are something that the company Yes, you know, by relationship, for example, she There's a mark there, it's hers, that has a ela tem direito a ele agora. All good? Labor obligations to be paid, something labor obligations. que é cada coisa. Let's go. I'm sure you got it right there, okay? So, come back here. Okay, ready. Investments in other companies, guys. Ações, direitos que a empresa pay. He said, paying is passive, brands and patents. Ela tem direito a um eh é algo active. Prejuízos acumulados, como lucro accumulated as well She spent more than she earned, so she had... sócios da empresa da PL. obligations Labor debts to be paid are a liability. class? Super easy. I'm sure that vocês tiraram de letra. Now nós vamos ver o quê? Launch accounting, personnel. o papel e a caneta. Or if you still, because these simple releases, It can be done in your head. You have to é a conta que credita, né? The exercise revisãozinha de aula. OK? So, think about it with me. The first of a company. O que quer dizer a How to start a company? The company tá sendo criada aí com sócios. What shape? Eles estão integralizando What do you debit and what do you believe? And now let's go. First, identification. dinheiro na empresa 50.000. It's going in. money. Qual é a conta que a gente chama dinheiro mesmo? He thought? So, is this amount a debt or is it... And who is integrating? The partners. of profits. E para isso tem um nome enterprise. What is that name? And that Have you remembered yet? Absolutely. Let's go resolver então. There you go, folks, okay? Money, right? Estrada de bem, aumento de obrigação, ambos o valor de 50.000. To Easy, isn't it? Let's make another one. Think about it carefully, okay? So, the current. What's going on here, guys? In other words, she had the money in the till. He went to the bank and deposited the money. money in her checking account. What are the two accounts that we Do you use it? It's clearly stated here, look. Take it from the cash register. So I'm going to use the I'll use the other account (cash account) Here's what I call bank accounts. current. These are the two accounts that I I need to move. One of them will come out money and in the other one will go the money. There is a debt, there is a Credit, right? Caixa is fine, right, Obligation, it is a good thing. A bank is an asset. A right is an obligation. A right. So, if we have a good and a In fact, we only have asset accounts. there to move around. Which one do we debit? And which one do we believe? From the box and bank checking account. Let's see. Look at that. Debit entry in bank account current. Why? Because we are depositing, putting money into the account Current, its value is increasing. So, the debit entry, right? Unlike a bank statement, which Debit is an outflow. Accounting, debit It signifies increases in assets. I go I'll say this thousands of times, okay? And there You'll see that a bank is an account of active, increased the bank balance, which There was nothing, it went up to 10,000, 1000, In other words, an increase is a debit. consequently cash outflow, withdrawing money from the cash register to put it in the bank. So, the box was here I'll take a credit and I'll go, you know, see you later, it's settled. Zero, guys, okay? This is 10,000. só para você saber aqui. I'll go there put it here now to fix it up for você não ficar com dúvida, né? Because it is, The amount didn't come out here and I already I'm putting it here, I'll share it now. Here we are again. Just a minute. Let's go. Look, everyone, it's all done! Okay. 10,000 debit, 10,000 1 credit. For everyone With one debit, there is an equal credit. value. Entering the bank, leaving the teller window. All good? Easy, very easy. Let's talk about our third one. Accounting entry here. And what comes next? being this third accounting entry, right? We have here, look, purchases of Goods for sale on sight, cash only. And now, class? So, what is the company doing? Buying merchandise. We have merchandise. What do we call it? Stocks. Remember? He paid cash upfront. Money us We've seen this before. He spoke of money, we messed with the account box. So, we have two accounts, the cash account. OK? So, purchase of merchandise for resale valued at 8.000, pagem dinheiro. Just for us to look. We know that the company had purchase of goods, that is, there is a entry of goods, an entry of inventory worth 8,000 and money, because we're going to pay these 8,000 that will be withdrawn from the cash account. Which a gente debita? Which one do we believe? He thought? Let's go. I'm sure you got it right. Very good. Debit the inventory account, which is the merchandise worth 8,000, which was an influx of money, of money No, right? Regarding merchandise, please forgive me. AND credit, because there was an exit of that cash amount to pay for the goods Okay? Any questions, folks? If you have people can ask any questions about you. But like, I'm saying, you know, the as slowly as I can, passing para vocês, tá tudo bem? So let's go! for our next exercise. Exercise four. Que que temos aí, class? previous, but the payment is not to If you see the payment, it will be paid in installments. with supplier. So, I'm already giving the This is the name of the place. The merchandise account, we we know that it is about, stocks. And when I talk about the market, that The merchandise was purchased on credit; it did not... She didn't leave the teller window or the bank, that she future. E a gente lembra, quem fornece mercadoria pra gente, fornecedores. Of merchandise for resale, we call it From the supplier, okay? So we're going to here is the entry of goods and entry de dívida com fornecedor. So there are two. Increases here, right? So first, which we're going to debit, and which one are we going to... credit. 12,000 and we debit the supplier or rule? Assets, boss, and rights. When We believe it. Obligations, which is That which the company has to pay. When It increases, we give credit. When It decreases, we debit it. So how... Would that be it? Let's see. Very good. Okay. So, stocks, we There is a debt there in the amount of 12,000, which It's an entry for a new good, a new active. And consequently the company It created a new obligation for her, a new debt that she will pay in the future. who is a supplier. Valued at 12,000 For every debit, there is a credit of equal value. We'll sort it out here, right? This is easy. It's OK? Here's one more for us to become experts at. So here we have, folks, uh... exercise five, which is the payment to supplier. So let's go. Payment to supplier in cash in the amount of 5,000, right, to a supplier there regarding to the installment purchase made previously. So let's go. Firstly, if the The company is paying the supplier. It means she has a debt that It must be paid and she is paying part of it. of this debt. All good? So here, look, has an obligation and that obligation is being paid. So, the obligation that I I have x - 5,000, will it increase or will it... Will it get smaller? It will decrease. As a result, the payment is being done in cash. If it's money, Which account do we work with? box. Very good. So, it's going to come out Cash from the till is also used to pay for this. supplier. So, how would that look? box? A debit or a credit? And how Will this supplier stay? A debt or a credit? Have you thought about it? Remember, assets, assets and rights to increase the debt, to reduce credit. Liabilities, obligations. When we increase credits. When it decreases, we debit it. So, let's take a look here. Very good. debit from supplier account, because I I have an obligation, this obligation is falling, reducing, then there is a decrease in liabilities, decrease in obligation and consequently I am taking money out of the cash register, reducing Pay off that debt, right? In other words, the The release is on credit. All good? Let's go for our last exercise here for People should fix it well. buying a computer in cash for bank transfer. Now we We're not using a box, we're using the bank, but we're saying that it is buying something with cash payment via bank transfer banking. Guys, computer is about de maquinário, tá? So we can Anything related to machines or equipment, right, like a computer, the People can use a single nomenclature, Machines and equipment, okay? So, the The company bought a computer that is for office use, that is, machinery and equipment worth So, it was said that it's payment for transferência bancária, saiu de onde? From box, No, from that place that we call bank. E o banco a gente tem uma movimentação do quê? from the checking account. So it's a checking account from a bank. The company She buys a computer and she's paying for it. to the person's account and it's paid. computador, acabou o problema, né? Then There is no future debt; it has been resolved. there. Então há uma entrada de ativo, que banking. Então há um aumento e uma diminuição do próprio ativo. THE Balance here. Qual delas a gente Which one do you think? Let's see. Look at that. So, machine debt, equipment, because it is, the company is acquiring these machines and equipment, which is the computer, right? Okay entrando paraa empresa. So there is a debit of 7,000 and money from the bank account. So, there was How are you all doing? Tem que ficar, de Okay, in general? É importantíssimo eh a leitura de material, né? Pay attention In these classes, do exercises, because good? I'm only going to stop sharing here. OK? It's OK? Então, só quero agradecer We'll see each other in the next class, okay? Hugs, everyone, see you next time. Goodbye. Goodbye. actions