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. 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... 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 working with finance, costs, budgets, taxes, investments, mercado de capital e muito mais. Then accounting professional, right? aquilo que ele pode exercer, tá? Then tem muita coisa pra gente falar. Other basta apenas concluir o curso, né? AND And this record, right, that's what will... counter. pode atuar de diversas formas. Here as an accountant, as a controller, uh, as financial manager, consultant, advisor, accounting firm there or consultancy. than? Da controladoria e também also organizações aí ao mesmo tempo. AND 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, Yeah, he needs to understand business. Right, he needs to understand the rules. international and also to be able to communicate well with managers and 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 That's the direction or not, right? Or suddenly the accounting is more of a curiosity Or is it a discipline that adds value to my course. What would that be? So when I I'm asking you this question, I already 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 for any other, uh, any other area, okay? So first, remember, It is a basic subject. Todo gestor, every administrator, every accountant, minimally That's why we say that the introduction to Accounting is fundamental, isn't it? the People are going, as I told you, to People will be traveling through various places here. fields, but I want you to understand, uh, that you interact, that You, right? Be curious, or really curious. Yeah, seek knowledge in that area. because it will help you a lot there in Accounting context, is that alright? So, talking a little bit here, right? about the principles, norms, and everything else That's when we can talk. So we There are, you know, some challenges here, right, that... people talk about uh the principles, the rules and everything else. I want you That's important for us, okay? So let's go, let's talk a little bit. This is about, right, the branches of contabilidade de forma geral. Then I I'm going to talk a little bit about... Acting and a few other things, okay? But I want you to understand that this is a a little bit of each of these topics and Don't worry at all, okay? So let's go. Well, first of all, right? What I want to talk to you about here is... Those in accounting, but I'll start now. né, da técnica contábil, tá? So you You can see that we have plenty. That's something to discuss, right? When as you can see in the overall context there that the areas in which we can work have a lot, a lot of things that we it works. But let's start here by talking about... Rules and objectives, okay? So, uh, A little bit about the technical basis of accounting. fundamental principles there accounting, its objective is to what? To ensure that the information accounting that it has quality, that it comparable. With the convergence of standards harmonized. So today the basis, right, uh, conceptual, there. vem do quê? What we're talking about is... Standard Z Board, right, responsible for right? Eh, é um nome técnico usado para accounting. Ela, ele vem em inglês, quiet, Okay? Eu vou explicando aqui para vocês also. Don't be scared by the names. AND Brazilian base that we're going to talk about Financial Reporting Standards, right, that Okay, in general? So, we have it there. comitê de pronunciamentos contábeis. AND 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 gerencial. 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, oh, Right off the bat, we've already talked about... The role of the accountant, the main areas, 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. aí com a base contábil, tá bom? Then, First of all, let me just say a little bit here. of the flexibility and challenges of As I've already told you, the An accountant can, right, talk about more than 20 Specialties, right? Eu já vou falando e já vou adiantando alguns pontos. 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 market interaction as a form So the main part there, right, of Based on accounting principles, we have So, IFRS, which is International Standards. Financial Reporting Standard. a gente tem IASB, which is international account standard board, right? But we have to look for the references there fundamentais, tá? And remembering that the CPC00, folks, is the pronouncement... basic conceptual statement issued by the committee of pronouncements in the knowledge of the people who come in Accounting, okay? So, again, right? the object of accounting there, then the accounting itself, right, as we already... The meaning of financial management. So, the What do people have? strategic thinking, right, which is also the fundamental basis for qualquer área. But, uh, when we 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 entender de tributos. 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 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. Então, do que tá aqui For you on the slide, okay? What is contabilidade ela é? Then, First, it says that it is science, 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? Então, a partir dessa capture, this record, this accumulation and a summary of the transactions, a contabilidade, o que que ela faz? She It generates accounting information, right? Ou gera Financial information and statements. AND balance sheet and the statement of I'll talk a little more about them later. naquele determinado momento, né? That's what direitos e também de obrigações. And the The income statement (DRE) records revenues and costs. And the expenses, right? what happened People can say that accounting is ajudam na tomada de decisão. So, the what? informar a administração, Eh, na tomada de decisão. All good? So, the control function, it informs the goals, the established policies. And the all. Para que haja, né, orientação e So, we're talking about invoices, right? OK? right? Então, ó, orientar, controlar e financeira da entidade. Control: 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. there in our daily lives for us contas patrimoniais. So, we have So, the assets and liabilities, right? firstly. E a gente fala, né, o que These are assets and what are liabilities for accounting, personnel, in a very In short, an asset is anything that... or it can generate economic benefits in What's up, guys? dinheiro, né, que é o 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 realizable in the long term, right, in the asset. term, investments, fixed assets, In short, we say that assets are... equal to the company's assets and rights. Passive, right? Passivo, a gente fala que que a empresa tem a pagar, né? I.e, third parties, that is, the obligations that ela precisa aí pagar futuramente. That What does it include, right? Financing equal debt obligations of the company aqui para ajudar vocês a fixarem. What empresa deve é passivo. OK? So that de uma maneira bem resumida. And then accounting. O que é o objeto da previously. Então, vamos falar do 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... tangíveis e bens intangíveis. All good? Tangible assets. H, de uma forma geral, slide. Então, são aqueles que têm OK? Já os intangíveis, a gente fala aí que são os bens imateriais. or incorpórios, que não tem corpo, né? They are Besides the material possessions, too, right? E nós temos os deles aqui, né? So let's go. Oh my! pulou aqui. So let's go. Eh, os bens, ser, a gente também tem direito. Then, 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. related, they can be divided into dois grupos. 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 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. goods on credit for her to resell, the The bank she works for has fees to pay. 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? Porque lá no passivo vai ter uma divisão, né? What we talk about current liabilities, non-current liabilities circulante e patrimônio líquido. You You'll understand later what it is. So, in this net worth, we We have social capital there, which is the value that the partners injected into the company For them, it's about profit, okay? So, that's what we call... Third special cases, right? Mas a gente eh He says there isn't really a deadline for... pay, because the partners maintain the enterprise. Então a empresa tem que 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? Então, nisso tudo que a People see this, you can figure it out, right? in examples of law, in examples of Obligation, okay? So that we can too 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? Então, a gente tem os heritage groups that we talk about there They work too, okay? After the People are going to see a model of a balance beam. 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 to put a small example of a swing for you guys, then I'll talk about the elements. patrimoniais, tá? So, understand this first, look. Balanço patrimonial, ele é olhando sempre para ele, tá? So, I'm going, I'm looking at the second screen. which you are seeing on the slide. I go Atenção em mim agora. 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 meu passivo. 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 Cash on hand, bank balance, right? 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 future. Então aqui entram empréstimos Bank accounts, accounts payable, suppliers, collect, rents to pay or anything 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 that phrase that is important. What is The company owns assets, which is what the company owns. passive, what do we have? O patrimônio 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, less obligations to third parties general. Em termos bem simples, passive. OK? If assets exceed liabilities, then because it means that you have more assets and rights rather than obligations. Se o passivo é greater than net worth, right? bigger than, sorry, let's go, if the If the asset is less than the liability, then the imbalance. equal, the net worth is equal She owes it; what remains would be the estate. of the owners. Nothing more than that. All good? So, the company has an entity, value. Pessoal, a gente fala sobre isso Here, okay? De uma forma importante para Here, right? Então, entidade patrimônio não das pessoas da organização. Accounts coisas são totalmente separadas aí. OK. continuity. A empresa deve operar aí, 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 informação, tá gente? 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 também a tomada de decisão aqui. Then, right? Informação, ela deve ser útil e completa, neutra e sem erros. and verificável, analisável e corrigível. THE tempestiva e compreensividade, tá? Then forma clara para o usuário final. Then 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 geral, ok? 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 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, prejuízos acumulados, tá? Then, mandatory, ledger and ledger daily, they are mandatory within the accounting special. We have the minutes, right? records of SAS actions, among others. It's optional, right, folks? We have the... Cash book and other and fiscal people Lalu's got it, right? Books on IPI, CMS, inventory there, among other things, 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. A gente vai falar Regarding a positive net worth, Just a little something for you guys when I said right there, regarding the results, but 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, Okay, since we've started talking, Let's talk a little bit here about which is quite important for us. líquida positiva? That's when I have the Assets are greater than liabilities, right? Então, ou therefore, my assets The net value is greater than zero. So, my assets and rights are greater than My obligations, OK? A negative net worth is when my to cover my obligations, that is, the Consequently, my assets The liquid will be less than zero, it will be negative. And a net worth negative, guys, means that the Resources were scarce. And that can take the company to a situation where People call it default, right? Ou seja, de Bankruptcy, OK? And it's neutral when I have balance, the total of my assets and Therefore, consequently, my Net worth is equal to zero, okay? We have here what we call also from income statement accounts, which are we talk about demonstration of patrimonial, né? So they are That's extremely important for us too. I understand, right? Então a gente tem despesas a little further ahead. Ã e o As a result, when it is positive, it is considered profit. When she is No, it is considered a loss. Okay? Isso também é de suma importância a People understand, okay? So, speaking of A little more about that, when we We analyze the performance of an entity. We have to look at what we It's called expense and revenue. So, the revenues represent the values ​​of increase in net worth of that? Profit, right? Related to the sale of Products, service provision, right? Financial income general form and so on. To the despesas representam gastos. Expenses her activities, such as rent, salaries administration, right, in general, financial, among others. So when we make that comparison there of nós chegamos ao resultado do período. THE What do I mean by that? If the 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? 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 cash register, decreasing the value. And for me What I mean by that is, buy, sell, Regarding merchandise, I register its entry. money or right to receive and exit, goods. So, as I said to 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 to receive. Ó, tenho que receber 12.000 dos meus clientes. And consequently it will To be what? a mercadoria, porque ela or money and this merchandise will leave customer. Então é muito fácil, entrou alguma coisa, vai sair outra. Always assim a contabilidade funciona. It is not easy? Very easy to understand. 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 Reason, what do I have? Purchase of 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 started by looking here, right, what the People say it's accounting, right, the science that records, that she organizes, that she interprets data economic and financial aspects of an entity For what purpose? to generate 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 What is this profession? She is regulated, also requiring an examination of sufficiency and registration with the Council Federal Regional Accounting Office. Sorry, the TRC, right? E a gente viu também que as normas e The role of IFRS and IASB is better, right? uh, from CPC00 with conceptual bays and the importance also of the characteristic also speaking of the concept of assets, right, made up of goods, rights and obligations, right, where assets 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. tá, que tem valor também, né? I know that Legal assets are, you know, that the, Sorry, that the goods they can be tangible, intangible, but that rights are values ​​to be received, obligations amounts to be paid. And from Okay, so we'll organize it, right? net worth. E e a equação assets equal liabilities plus assets Liquid, right? Então tudo isso aí é a base paraa gente entender o balanço, né? 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 e tradução à contabilidade. And I want o método das partidas dobradas, né? THE right? Então, eh, que você entenda bem essa parte, né? Yours is very important. fica muito mais fácil. Then, accounting, sempre vai seguir esse método. Then, 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 money, it will decrease because I that machine. So I switched, right? I transformed something that was money into a Understand, OK? Então, o aumento do ativo It goes into debt and the decrease of the other Asset enters the credit. When active, the debit. Quando o ativo diminuir, eu tenho um lançamento a crédito. 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? Pense assim: débitos These are increases in assets, credits are Decreases in assets, OK? contabilidade, pessoal. Why? He even today. Ele eternizou esse momento da correct? or even on a card. of the accounts. E é isso que a gente está nessa outra parte. Then I'll put one. 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. porque ela fez o Pix. All good? Then, How are the accounts structured? Firstly, the people have an account called truck, which for accounting purposes we will Add the vehicle names, 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. 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, In other words, an increase in vehicle bills A value of 200,000, for example. 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 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 truck. Did it increase or decrease? It decreased because 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 que quer dizer com isso? There was a an increase of 200 and a decrease of 200 To buy a vehicle, that's not what... a gente faz no dia a dia, tá? 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? and credit because at the same time she had a decrease in the bank account balance. 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 partidas dobradas. I'm going to say this. There's quite a bit here. Para todo débito existe a loan of at least the same value, Okay? A soma do débito é igual a soma do 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. Isso faz sentido para você? For sure reason. To make it clear to you, you have R$10 in Then you say: "Well, I want to ice cream. São os meus únicos R$ 10 no bolso hoje. What am I going to do? I'll take it. e compro o sorvete. Tenho R$ 10? No that I had in cash for a certain amount, right, which isn't about money, but it's a 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. e fiz isso e parei por aí. The question What I can do for you is this: Just A resposta é não. 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, 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. Se eu registrar só o débito em Vehicles, I'm inflating the asset value, right? 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. This slide is important to reinforce, it is Negative outcome of the operation. That's the spirit of the method, folks. Okay? Here's something for us to think about. Just a little bit, have you ever had that idea? There is more than just one launch. right side, huh? Quando a gente para para 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. A pessoa vai lá, registra o que She either bought it or forgot to pay. He gets so worried about paying, He bought an item, and that's where all the problems will begin. again. And look, it's a lot of work, it's a lot. work. But this, folks, is just... so you understand how this works. It works, okay? No no. Você vê, você vê right? Tá muito claro. When you know the double-entry bookkeeping method, you You know, I bought it or I'll pay cash on the spot. Or I will pay in the future. A prazo, 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. contábil. 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 will be talking about exactly what the gente conversou agora. Then you go to understand clearly how to do that, Okay? So let's go, let's think about this. blades there with visual diagrams of método das partidas dobradas. 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 accounts. Lembrando que uma delas é um débito, a outra delas é o crédito. And the The values ​​on these sides need to be equal. always. Então, lembre-se, a gente Can you imagine what, guys? One Balance, okay? literally that, we 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 What happens when you do it? 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 a million here because an asset came in for She and the other side would each receive 800,000. 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. Pretty big problem, huh? These I told you guys earlier, okay? They They serve as a visual reminder. Débito e 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. 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. The first form is this daqu formula, essa daqui, a mais Simple, right? One debited form and one, sorry, one So it's the simplest accounting formula. Account credited. Exemplo, né? Buy cash on delivery of goods, inventory record, merchandise for So, record the inventory and also I'm registering the cash register because I mentioned it. money. Então, comprei a mercadoria, stock. Quando aumenta ativo, nós Money left, assets left. When Decreases assets, we credit them. 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. Eu posso comprar o imóvel, o vehicle, pay part in cash and pay deadline for the other party. Dois bens, dois payments. So what I want is... credit. That will never change. Many people do this. She goes to supermarket and she can buy it there Lots of things, right? compra lá muitas 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 diferentes e tá tudo certo. 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? Facinho até aí, class. I hope it will be peaceful, but I I'm sure it is. So, let's go, okay? Eh, bastante eh 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 buying half of is buying one bank transfer and half on credit through bank financing. So, the vehicle, a debt, a truck is an asset, Well, it's an asset, okay? So, let's go. movimento, lembra? It is a right that I there. So it's another asset, vehicles a pay. Anything that is erased is a obrigação, é um passivo. So here The vehicle entered the vehicle, increasing the asset debt. of vehicles worth 200,000, which was what I bought. Bank current account. I paid half. For bank transfer, I'm leaving. Half the value of my bank account. Então uma asset account, when it decreases, debit. Here, in this case, I don't. debt. A minha dívida aumentou porque of this vehicle. Então houve um aumento de crédito de igual valor. OK? So what aconteceu aí tá claro, né, gente? THE as quickly as possible. Vamos lá para mais One, right? A empresa aí ela comprou um situação aí do nosso slide? We transferência bancária. 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 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? So, firstly, the truck. It's a vehicle. Vehicle 200,000. How does it have the Asset increase, debit entry. Parts for resale: 100,000. Increase of ativo, lançamento a débito. So, everything what I bought was registered and the payment, the total payment, right? by bank transfer. Metade de 300, 150. Bank transfer, banks account balance 150,000. Look here. AND an asset account that had a I bought half. And the other part I OK? So that's how we see it. here. We have four releases, right? Two accounts debited, two accounts operação é um pouco mais complexa. All good? passo do livro diário, né? So, the determination of the account to be debited and of que foram utilizadas na operação. Then, what? entender o que aconteceu. Then, Cash or on credit, it's in or out. That's right, okay? Then we'll understand here. identificadas serão classificadas. Goods terceiro geral passivo, né? obligations liquid. Então aí a gente vai passive, right? se é um algo ligado ao net worth. classified the accounts, it is an asset, que vai no crédito. So, if you acertar os lançamentos, tá bom? He does sentido essa ordem, ó. To understand, identify, 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? Porque a gente vai ver a 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. 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 It increased because it didn't exist. From zero ele passou para 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. Então a regra é a Vamos lá. it happened. There was the initial investment. with the partners' money. Money that joined the company, we'll call him box. E os sócios investimento inicial, We call it social capital. So what happens then? Box. Caixa é uma 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 Houve aumento, houve diminuição? Then, to have 20,000. There was an increase. OK? I had no debt whatsoever. Criei a my first debt to the partners for the partners. Então, para contas de ativo, To increase the amount, do I debit or credit? Debito. Debit. Para contas de passivo, To increase my balance, should I use debit or credit? Credit, credit. Value 20,000. Value 20,000. 20.000 de débito, 20.000 de credit. In other words, there is the method of Double matches. Para todo débito There is a credit of equal value. Easy, muito facinho, não é, gente? Perhaps So, if you think quickly, you If you're going to open a company, you'll have to... You're not going to take money out of your pocket. the company, because otherwise you're already starting off on the wrong foot. Wrong, it's already generating expenses from the start. pegar empréstimo no banco. So, what que você tem que fazer? inject the Your money is there. Então, se saiu do seu social is money that should be the company gives. And this money that I I put it there, it will be operacionalizado de alguma forma. All good? guys. Minha pergunta para vocês. THE What happened? Então, primeiramente, All good? And he said that the purchase was made in cash. In cash. Então, novamente falou de money. O dinheiro, né, a gente sabe what happened. A empresa comprou Cash register money. Aí eu tenho que tangible. Então é uma conta de ativo, money, Okay, guys? Tá no caixa. Então o dinheiro When the company bought the furniture and utensils, her assets increased or Did they decrease? They increased because they entered Furniture and equipment for the company. Then, The transaction is a debit in the amount of 4,000 from the cash register. She took the money from Cash box to pay for furniture and utensils. So, she took the asset out of the cash register and It decreased because the money left. box. Consequently there was a on credit of 4,000. So, a total of Debits 4,000, total credits 4,000. In other words, for every debt there is a credit of equal value. Again People say that the accounting principle is It worked again, remember, active. to increase the debt, to decrease the Credit, okay? So the launch is there. Sure, debit from the mobile account and utensils worth 4,000, credit in The account balance is 4,000, right? Then Here we exchange one type of asset: money. For another asset, which is furniture, right? So the total assets adjust, but the The assets remain well balanced. So this is how we see it here. Let's move on to the third example. I go Speaking more slowly here, right, so that... so you can understand better too. still my debit placement here and Credit to you, okay? So let's go, the. Third situation that we have of merchandise for resale in the following conditions: R$ 1,000 in cash, and 2,000 on credit, who didn't say anything, only said that it was deadline, okay? Understand this: when I said to you, if we buy merchandise for Resale, merchandise for accounting purposes, What shall we call it? Of goods or out of stock. All good? merchandise, but you can just call it merchandise or just stock. Generally It's stock. Eu vou usar o exemplo para você aqui de mercadoria. So, you comprou mercadoria para revenda, né? What These are the goods, these are the stocks of enterprise. All good? OK. So, the first thing we need to do is... He says, when we buy merchandise, We already know what's going on. So, let's understand what the company is doing. Speaking, look. Bought merchandise for resale. Ready. The company under the following conditions, only alguma coisa de além de mercadoria? No. So, I already have a record here of merchandise. OK. ela vai pagar de duas formas. R$ 1,000 to Okay? So let's go. Uh, money for accounting, we already... We said it's a box, is that okay? It's not in bank. Bank is when we talk about checking account, Pix, cash is box. And when we buy goods to I'm talking about merchandise for resale. What do we have? Suppliers. Então, a empresa tem Suppliers. Qualquer compra que for carried out on credit related to the merchandise para revenda é fornecedor. If it is not merchandise for resale, you will use the name of what you bought with (I'll add that it says "delete".) For example, I bought a vehicle, vehicle to delete. I bought Furniture and utensils. Furniture and utensils to switch off. I bought a property. Property to switch off. Comprei instalações, instalações to switch off. All good? Agora, quando tratar to understand that it's part of my process possible. Combined? So, let's go. THE 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? Well, we're going to Please rate it here, okay? and R$2,000 to be paid in the future, because I bought on credit from the suppliers. guys? Então, primeiramente, an asset account, right? O ativo que aumenta estoques, eu what? que entrou mercadoria, entrou ativo All good? view. Então eu tenho caixa, que é uma asset account. R$ will be dispensed from the cash register. 1,000. So my cash flow decreases to one. 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 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 product, right, of the merchandise sold. All isso faz parte do processo contábil. 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. Inventory, would the information be complete? You can be sure that's not the case. I have você já falou isso, fica errado. THE estoque seria o quê? "Highly rated." Why? Why didn't you take the stock. Tá errado. You have to register. How's it going, everyone? Very good. So, let's go, shall we? What am I going to do? You, okay? Razão vem de raz, razonete vem right? E agora eu quero falar com vocês um Just a little, right? paraas mesmas operações, 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. E a partir desses 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. 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... It's up to you to understand the concept. basic to all of this, the exercise of Our case, okay? So, firstly, Let's recap what it is. reason. It's a simplified, graphical form. to represent an account in the general ledger, right? It's usually drawn, right? 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. So, for example, if we draw the cash account ledger, How would that work, guys? Think about it, how would that look? Hey, cashier, okay? Então, pensa aqui em cima If there is a debit entry, I will colocar o valor no lugar do débito. AND there. Então a gente consegue observar que, que sempre vai funcionar. So guys, the separately, Okay? Then, debit vai ter um crédito de igual valor. That increases and decreases in assets and liabilities. E aí eu vou recapitular para you. Débitos são aumentos de ativos e reduction of liabilities, credits, 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. 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 future. Então, passivo são obrigações 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 baixa na dívida dela aqui. Then there was então lançamento é a débito. AND também no nosso ativo, tá? This has Oh. Hello, Hey everyone, how's it going? We are here to talk about discipline. So far, so good? So I want you to Okay, guys? Porque nós vamos ver os main concepts there that we already We saw this in our previous classes, didn't we? aí de introdução à contabilidade. Then, qual é a ideia aqui para vocês, né? and Based on what I've learned so far, let's talk about... Let's talk a little bit about the accounting equation. releases. It's not clear, today is a great day there. dúvida, tudo bem? Don't forget, okay? I doubt. Então vamos lá, aproveitem e relação à nossa aula, tudo bem? And let's go aí começar revisando sobre ativo. Then let's go, a very clear definition of an asset in accounting. Remember, right? net worth. E aqui nós vamos So, let's go. Asset, what is it? and presente ou no futuro. In other básica. Why? Porque a gente sabe que he speaks. Então, a empresa não precisa ser desse recurso. This is important. Put enterprise. Quando você faz um leasing de no nome da outra empresa. But who right? It doesn't matter what it is. And he fala sobre o resumo das frases? I go 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 fala que é obrigação, tá? 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 nosso slide, né? Features principal liabilities. OK? Then, past. For example, uh, the company there right? Ela pegou lá no passado e vai pagar now. Ela pode comprar alguma coisa a prazo e vai vencer para ela pagar. she you can hire a service that will still to be paid. Então, a empresa ela tem uma obrigação presente. This obligation may to be legal by contract, by law, it can Whether it's contractual or even implicit, right? commitment. Then, aquilo que ela deve, né? So, she And then we have, right, examples that can What examples do companies give, right? We have things to talk about every day. right? Só os primeiros que vierem à cabeça. in the future. Empréstimo bancário, ela for example, a spin, and you will pay in future. Salários a pagar, salário dos employees. Os funcionários estão ali right? That's right, folks. So, it gives entender o que é ativo e passivo. I good? E aí a gente fala um pouquinho net worth. Só pra gente government, right? Tudo isso a gente fala que é obrigação com terceiros gerais. THE do passivo, logo embaixo. But he didn't. obrigação com terceiros especiais. Who enterprise. Então é o que a empresa deve sócios acionistas da empresa. Just for it's OK? Então é algo que a gente não net worth. E a gente tem aí na also, terceiros especiais. So, we enxerga isso da seguinte forma. active. THE que que ele mostra? Where is the Money, right? Ou melhor, onde estão aplicados os recursos da empresa. 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? A gente tem que eh 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 onde vem esse dinheiro? 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 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? E 60.000 são recursos próprios da 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 records. So you can understand. 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 do passivo. 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 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... A little bit active, right? So they are goods right? The bank isn't doing well, the bank is going to Right, OK? Que a gente tem direito sobre dinheiro que tá lá. So, from In general, he speaks well here, ah, because All of this is very much about rights, banks, right? No, right? Por segurança, você vai ter que a empresa tem ou que ela controla. That a empresa tem com terceiros. that's it that she has to pay, loans, suppliers, salaries payable, taxes To collect, no matter what it is, right? The keyword for liabilities is debt, or pay. Então, guarde isso. Ativo é o que he must. E o patrimônio líquido, professor, pertence aos sócios, pessoal. THE he must? Remember, to receive. So, she to receive. E se eu digo empréstimo ela deve? So what are you going to say then? 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? Here we have the vision 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 third special cases. What do I mean by this, guys? If I'm not necessarily messing with an account, I The balance of assets must be maintained. All good? So, the method of matches Accounts closed. Como eu digo entre In other words, the balance sheet matched, the account closed. If, let's say, I make a mistake... to knock. All good? Então, só para checar So, someone here confuses debit and Banking, you know, good things and bad things. In accounting, these terms are técnicos, não são bons ou ruim. Then This needs to be clear to you all. people. It's not a debit and credit statement. it went out. Forget about it. Paraa contabilidade, true? OK? So, double-entry bookkeeping methods? Put here. Então, explicando para você, cada right? Você paga R$ 1.000 de aluguel em money. What happens? Diminui a conta caixa, né? There is one Why? Porque ele vai pagar algo que ele precisa pagar, que é o aluguel. AND It increases. Isso é um débito, despesa de aluguel é R$ 1.000, tá? So what? 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 charged twice. OK? So, understand that we have an expense debt of aluguel e um crédito de caixa. That's it. 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 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 Everything was very calm. How are you all doing? So, let's go. Double-entry bookkeeping method still in use. Which a lógica por trás disso? So, guys, Speaking of this slide, okay? Uh, a Balanced assets. That's why the And this is extremely important for us. Okay, understand? Enquanto isso acontece de 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 purchase of merchandise for cash for 2,000, mercadoria à vista. Remember when I said So, we know what the name of is. stock. Yeah, she bought the merchandise. esse estoque entrou ou saiu? He entered. for her. There was an increase. Just a reminder, obligation. It's a good thing. Então, aumento de Well, entry of good, increase in assets. All good? Por 2.000 à vista, pagando em money. Se ela pagou em dinheiro, esse dinheiro saiu de onde? Remember? We Cashier, always from the cashier. So, when I took the money from the cash register a decrease in my cash account. AND active. Há um aumento ou uma diminuição dinheiro saiu do caixa. So what For our slide, right? Clearly right here. as it decreases, the company has less money in caixa que ela tirou para pagar. Then, equal. All good? So that's the basic rule, right? O que aumenta So, that's the end, right? fim de início aí credit. Passivo, aumenta no crédito, Okay? net worth. Para aumentar eu credito e para diminuir eu debito. There net worth. Receita, quando increases enters credit because it increases o patrimônio líquido. So, if you Cash came in, assets increased, then it went out, right? Cash debit. Surgiu uma dívida, passivo aumentou. Why? Credit que ver quem financiou para mim. Paid 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? Então o que que aumenta o que Just a quick game, okay? And then we still have, right, the example. Practical application of the match method here Folded, right? Now we're going to Here's a practical example to help us all feel better. I'm a pro at this, okay? The first In cash. So, the situation is... as follows: the partners put 50,000 into First, let's understand the partners are putting R$ 50,000 into money in the company. So, for the company 50,000 in cash is being put in. O dinheiro a gente fala o quê? Account box. OK? And who's putting this up? You partners. Remember? Sócios fazem parte do net worth. So, we have money. Dinheiro é um bem, um direito ou uma obrigação. Money is an asset. um direito. So there is a good one. Um bem é passivo, patrimônio líquido. All good? partners. Ou seja, gerou uma obrigação com cash flow, asset increase, debit of conta caixa, OK? And as a consequence of that, partners, net worth, when it enters chamamos o quê? Social capital. Increase o capital social aqui, OK? which is our value. Então, ó, débito de caixa no value of 50,000, capital credit The launch shows the origin of 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. Compra de para pagar depois. Oops. Then when lembraram? OK. Então, estoque é um bem, um direito ou uma obrigação. It's a good thing. THE 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 stock. Consequentemente gerou uma As a consequence, he didn't pay, did he? eh, foi 5,000. não é verdade? Why? Therefore it is not seja, a empresa pagará no futuro. OK? Let's go. Mais um exemplinho aí pra People, right? Trabalhar aqui. Payment of dívida com fornecedor à vista. Payment foi em dinheiro, pessoal. Reasoning here. A empresa tem uma dívida com pay. So how does she do it? Ela paga, 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? pagar a vista em dinheiro? Then, cash from the till to pay this to view. Então, eu pego a conta, eu falei Cash account, is everything alright? AND supplier. A minha dívida ela vai o what? diminuir, porque eu tenho uma he had. Ou seja, essa minha dívida, se eu debt. Debit from the supplier account. 3,000, okay? Então, observe que há sempre Okay, guys? E aqui nós estamos quitando passivo reduz, OK? At the same time feitos ao mesmo tempo. All good? Excellent. Okay? Então vamos ver aqui mais um da definição dos conceitos, tá? Then, money. Para simplificar aqui a receita, tá bom? So, we're not going. nothing. What happens? A empresa ela vende ela tem que receber. On the contrary pay. Então, se ela vender, ela vai ter mercadoria por 2.000 em dinheiro. He spoke vendeu, ela vai receber 2.000. Money vai entrar onde? At the checkout. Increase what? The sales revenue goes to the income statement. THE 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 de dinheiro reconhecida como receita. AND guys, dobradas ele é tão importante, tá? He garante o equilíbrio do balanço. THE passivo, mais patrimônio líquido, OK? AND rude. Se você errar de um lado, rastrear qualquer operação. So, all caixa, de algum lugar, ele veio. Either he somebody. Se esse dinheiro saiu e foi para imposto, pagou investimento, né? Of contábil. OK? Ficou com alguma dúvida exercises? OK? So, let's go. Eu vou dar mais um os nossos exercícios de fixação. Then, 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. It belongs. Então, ativo, lembra que ativo Social capital. Suppliers, accounts payable. Customers have accounts receivable. Bank loan. retained earnings, buildings. cada uma dessas contas? When I went você vai anotando, tá? So it is lucro, que que é prédio, né? So there you have it. que é cada uma dessas contas. So you guys think? Então vamos lá resolver o seria aí cada uma dessas contas. Then preste atenção aí. Olha aí, pessoal. Okay aqui claramente, tá? Box, remember? money. Money is an asset. O dinheiro ativo, tá? The little "a" for asset here, look. Okay? A de ativo, P de passivo e PL de net worth. Social capital. special. Especial são sóos e shareholders. So who is it? Heritage liquid. PL fornecedores, não é? Accounts payable. there? OK? Customers have accounts receivable. So, already direito que ela tem a receber. Then, ela fez ativo. A bank loan, right? Vehicle. A empresa tem um veículo, ela active. Salaries to be paid, same thing, right? THE passive. All good? empresa que ela vai ter que pagar. She Ah, banks against the current. Remember bem ou um direito? We have a people. It's an asset. Ativos são bens e direitos. Retained earnings. This value good? Because she was transferred from the DRE. right? Sócio da empresa, patrimônio líquido, móveis e utensílio, bem, né? THE a new wardrobe, something for company, okay? Móveis, cadeiras pode ser, right? Então, isso aí são móveis e utensílios ativo. Building, building, right? Land and houses are assets that the company owns. it has. So, well, that's an asset too. OK? Tenho certeza que você acertou tudo ou a maioria. Now we move on to the next one. companies. liquid. land. life. Investimento em outras empresas money for he must. Trademarks and patents. We know that ela tem direito a ele agora. All good? que é cada coisa. Let's go. I'm sure you got it right there, okay? So, come back here. Okay, ready. guys. Ações, direitos que a empresa pay. falou, pagar é passivo, marcas e active. Prejuízos acumulados, como lucro sócios da empresa da PL. obligations class? Super easy. I'm sure that vocês tiraram de letra. Now nós vamos ver o quê? Launch dá para fazer de cabeça. You have to revisãozinha de aula. OK? So, think about it with me. The first of a company. O que quer dizer a constituição de uma empresa? The company tá sendo criada aí com sócios. What 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? And who is integrating? The partners. 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. current. What's going on here, guys? In other words, she had the money in the till. utiliza? It's clearly stated here, look. Take it from the cash register. Então eu vou usar a current. São as duas contas que eu money. Existe um débito, existe um direito uma obrigação. A right. bancos conta corrente. Let's see. Look at that. current. Why? Because we are So, the debit entry, right? significa aumentos de ativo. I go falar isso milhares de vezes, tá? And there só para você saber aqui. I'll go there com vocês de novo. Just a minute. Let's go. Look, everyone, it's all done! Okay. 10.000 de débito, 10.000 1 de crédito. For everyone value. Entrada no banco, saída do caixa. All good? Easy, very easy. right? A gente tem aqui, ó, compra de mercadoria à vista em dinheiro. And now, class? So, what is the company doing? Buying merchandise. Mercadoria nós chamamos o quê? Stocks. Remember? box. Então, nós temos duas contas, a conta caixa. OK? Então, compra de to look. A gente sabe que a empresa teve 8.000 que vai sair da conta caixa. Which a gente debita? Which one do we believe? He thought? Let's go. I'm sure you got it right. Very good. não, né? Regarding merchandise, please forgive me. AND Okay? Any questions, folks? Se tiver you. Mas assim, eu tô falando, né, o Exercise four. Que que temos aí, class? stocks. future. E a gente lembra, quem fornece mercadoria pra gente, fornecedores. Of de fornecedor, tá bom? So we're going to credit. rule? Assets, boss, and rights. When aquilo que a empresa tem a pagar. When aumenta, a gente credita. When ficaria isso? Let's see. Very good. Okay. Então, estoques, a gente active. E consequentemente a empresa facilmente isso aqui. It's OK? supplier. So let's go. Pagamento a previously. So let's go. Primeiramente, se a of this debt. All good? Então aqui, ó, vai diminuir? It will decrease. box. Very good. Então, vai sair o supplier. Então, como que ficaria esse box? A debit or a credit? And how credit? Have you thought about it? Lembrando, ativos, credita. When it decreases, we debit it. So, let's take a look here. Very good. pagar essa dívida, né? In other words, the lançamento é a crédito. All good? Let's go transferência bancária. Now we de maquinário, tá? So we can máquinas e equipamentos, tá? So, the transferência bancária, saiu de onde? From box, 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 computador, acabou o problema, né? Then there. Então há uma entrada de ativo, que diminuição do próprio ativo. THE Which one do you think? Let's see. Look at that. Então, débito de máquinas, equipamentos, que é o computador, né? Okay How are you all doing? Tem que ficar, de Okay, in general? É importantíssimo eh a good? Só vou parar de compartilhar aqui, OK? It's OK? Então, só quero agradecer Hugs, everyone, see you next time. Goodbye. Goodbye. actions