Hello Hey everyone, how's it going? I hope so. I I'm Professor Alexandre Fernandes, right? I will be supporting you in the subject. Introduction to accounting. I want Let's chat a little bit, have all the practice there with passing that practice on to You guys, right, from accounting, who many People are afraid, but there's no need to be. out of fear because it's a discipline Extremely enjoyable, isn't it, to deal with, to We can talk, it's super easy. same. And I want to be here with you all, okay, to go through this. This content is to make you feel good. We're all good too, is that alright? So I'll go I'm going to talk a little bit here about discipline, right, for us to start, you guys so that they understand all of her objectives, in order to that you can also verify there, Okay, if you have any questions, anything, I I will be available to give all the I support you guys in that regard, right? But mainly Well, consider this lesson as a general map, right? We're going to look at the territory there. The entire accounting process is done later. Okay, in the next classes we'll go. delving deeper into each of these parts. All good? So, first of all, you know, I like talking about accounting, but speaking of a Just a little something for you, like this It works, right? like which like which the role of the accounting professional and the areas of expertise so that you can to understand a little bit about who the professional who deals with accounting, where it can be used, What are the areas in which she can be used? also used. So let's start by talking about... little about the accounting profession and also of the job market, right? Then, Firstly, accounting, it is an area that over time it It is no longer seen merely as something fiscal related to tax, right, for to assume a much broader role there than We say it's financial, managerial. and strategic within organizations. So today we can say that the He is an accountant who participates in the decisions. important, it helps you plan there also the future of the company, analyze results and risks and support management, right? So that's what our slide is showing. Telling us a little bit. And the The activities of an accountant are... quite varied. Well, let's say, She can go there, right? THE, What would be the main point for you? How do you understand this part of the accountant's job? So, you understand the following, uh, he's going to What to do? He's going to look at accounting books, he's going to He's going to sign the balance sheet; he's going to do a lot. That's a thing, but he can also act in audit, accounting expertise, teaching accounting, as I am doing this for you right now, working with finance, costs, budgets, taxes, investments, Capital markets and much more. Then There are many more than, you know, 20 different specialties there, one accounting professional, right? That's what he can do, okay? Then Okay, stay very, very calm there because There's a lot we need to talk about. Other point, right, for us to exercise the a The accounting profession in Brazil is, not All you have to do is finish the course, right? AND It is also necessary to pass the exam. of sufficiency and obtain registration in Regional Accounting Council, which That's the CRC that many people already know. And this record, right, that's what will... enable the professional to sign there balance sheets and also act strongly as counter. Oh, another thing, right, that's important... people talk about it, uh, in general terms, in in terms of positions, functions, the accountant It can act in various ways. Here We have, you know, a few things here. That's what we're talking about, but he can act there. As an accounting analyst, he can act as an accountant, as a controller, uh, as financial manager, consultant, advisor, expert, auditor, right, and even as a partner of accounting firm there or consultancy. And to explain it a little better, the controller, for example, it is professional who works hard, but very close to management, taking care than? From the comptroller's office and also integrating financial information there tax and management matters. Besides, the accountant can... also It's the job, right, let's put it this way, The work, you know, can be done. within the company itself, such as employee through outsourcing. We can also say that in accounting offices or companies, right, BPO companies, like us speaks, which provide services to various organizações aí ao mesmo tempo. AND Giving a modern example, right? so it's called "shared" in English, right, where the The only center provides service with how Accounts payable, right, and accounts receivable, uh, for several companies, even from the same group and sometimes in different countries. So, let's say that the interaction between educational institutions and the the job market ends up being essential also to keep track of these Career changes. The accountant, right? From today, he needs to know technology, 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. Every manager, every administrator, every accountant, every profession needs to have minimally prior knowledge of accounting. That's why we say that the introduction to Accounting is fundamental, isn't it? the 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 Understand, then, how much this is That's important for us, okay? So let's go, let's talk a little bit. This is about, right, the branches of accounting in general. Then I I'm going to talk a little bit about... Flexibility, right, of concepts, modes. 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. Speaking briefly now about the base, Right, from the accounting technique, okay? 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 from accounting. So take a look at that, right? that the areas in which we can work have it works. But let's start here by talking about... a little bit about these principles, the Rules and objectives, okay? So, uh, When I say this, I mean something. accounting. So, generally speaking, right, the fundamental principles there accounting, its objective is to what? To ensure that the information accounting that it has quality, that it be useful, that it is reliable and comparable. With the convergence of standards international accounting in the world harmonized. So today the basis, right, uh, conceptual, there. Where does it come from? What we're talking about is... IASB, right, which is the International Accounting Standards Board? Standard Z Board, right, responsible for international accounting standards Also, don't be alarmed by these names, right? Uh, it's a technical term used for accounting. She, he comes in English, But overall, it's great. quiet, Okay? I'll explain it to you here. also. Don't be scared by the names. AND because the name comes from English because it's the norm International, okay? But we bring it to Brazilian base that we're going to talk about Later as well. E são as normas aí Bring International to English Financial Reporting Standards, right, that They have been translated and adapted and are pronouncements also in accounting form Okay, in general? So, we have it there. also, right, CPC 00, which is the The statement there is based on accounting principles. quite conceptual, issued by the committee of accounting pronouncement, right, which is the CPC. Quando eu falo CPC, entenda, eh, comitê de pronunciamentos contábeis. AND ele funciona como o quê? the constitution from accounting, describing concepts fundamentals such as assets, liabilities, net worth, income, expenses, Recognition, you know, measurement and so on. and so on. And besides, you know, we You know, like I'm telling you guys, the IFRS, which exists in the United States also as a set of rules those are called gaps, right? Which is the G, the P, or DAP, as they also call it, which are the generally accepted accounting principles in that country. And despite the differences, you know. between IFRS And also iOS Gap, right? They both have the same... What is an objective? To guarantee quality accounting information for users, such as investors, creditors, administrators and governments. OK? So, what's the main goal there? Accounting, guys? So, we You could say that the main goal, right, is... The central objective of accounting there is generate useful information for decision-making. decision. And for that reason, she ends up developing some skills there important, right, especially connected Then there's the financial management, which is what? AND Strategic thinking, right, that... People are saying, it's the systemic view of organization, is the orientation for results, ethical consistency and social. Uh, we can also talk about capacity there to identify and analyze and solving problems and also a Guidance for entrepreneurship, okay? In other words, the role, right, the accountant in reality is not just someone who It records past events, it is a professional who helps to look at the future of the company, to be planned and also To control there is not just to control, right? but also evaluate the results, okay good? So, understand here, right, that here the People can see that she is also known as financial accounting, she has main ones, right, various branches of application and the area of ​​controllership it It's part of it, as I explained to you all. right, from financial accounting and managerial. E o e o controle ele atua em three fronts: financial, tax and managerial. So, we have here, look, commercial and industrial accounting, public, bank accounting, right, of hospital, agricultural and insurance, Okay? Então você vê o quanto de coisa nós 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 Yeah, but we'll talk about it later. also from other important points, okay people? eh, de falar de ativo, de liabilities, equity, of equity equation, of elements, right, general guidelines so that you understand each one. I really want you all to have everything aí com a base contábil, tá bom? Then, First of all, let me just say a little bit here. It's a profession, right? Então, áreas específicas, Specialties, right? Eu já vou falando e já vou adiantando alguns pontos. Then, various points. Ele pode falar de mercado, mercado de capitais. They are In general, right? Financial Report Standard. we have standard board, né? But we have to fundamentais, tá? And remembering that the sentido da gerência financeira. So, the What do people have? pensamento estratégico, if what I'm paying for is what I am paying for. receiving, what I am receiving I I'm paying, and so on. When I say this in a way that seems confusing, payments and receipts, remember, uh, that which I buy it, I have to pay for it. What I sell, I have to receive. You payments and receipts, they can Whether it's cash or installments, okay? So, it's a That's generally how we see it as well. the systemic view, seeing the vision as a everything from accounting, see the system of The whole company, right? Guidance for results, ethical and social awareness, ability to identify, analyze and solving problems and providing guidance entrepreneurship. Then you'll say So for me: "But how entrepreneurship?" Folks, remember, not everyone today, right? Her worldview has changed. Some people who work under the CLT (Brazilian labor law) and want to, Others no longer want to work under the CLT (Brazilian labor law). They want to be entrepreneurs. entrepreneurs. So you imagine, uh, you opening a enterprise. When you start a business, you have to have a complete overview of Entrepreneurship, right? Because you will having to take control of your company, You'll need to understand finance. You're going to have to understand marketing. you're going to have to understand administration, right? You're going to have to Understanding taxes. So, the accounting is entirely focused pro entrepreneurship, because it is It's important that you understand the concepts. so you can manage your company, isn't that right? So that's the The main point we're talking about here, Okay? So, when we talk about the concept of accounting, what can you achieve Do you understand after I've talked so much? There aren't several things you can think? Think about it for a moment. So, let's go, okay? Let's understand the concept itself. So, what's here? For you on the slide, okay? What is Is that accounting? Then, First, it says that it is science, that she developed a methodology that she captures, records, accumulates, summarizes and analyzes all economic facts and financial events that occur in a company. All good? So, every purchase, every sale, each payment, each receipt, All of these are facts that affect the financial position and the result of entity. OK? So, starting from that capture, this record, this accumulation and a summary of the transactions, a Accounting, what does it do? She It generates accounting information, right? Or it generates Financial information and statements. AND These reports, folks, right, like the balance sheet and the statement of results of the exercises, which we will I'll talk a little more about them later. but the balance sheet, anticipating this For you, it's a photo of the company. at that particular moment, right? That's what We say that the company provides goods and rights and also obligations. And the The income statement (DRE) records revenues and costs. And the expenses, right? what happened there at the company. So, these reports, they communicate the economic situation and that the users of the information, partners, investors, creditors, government and own administration as well, they analysis of what occurred. Then, People can say that accounting is It has three main functions: guidance, Registration and control, right? And this function preparation of accounting reports that They communicate the entity's situation and They help in decision-making. So, the function there of control in form, uh, what? informar a administração, Eh, one to, when communicating in a general way, right, which of accounting reports that na tomada de decisão. All good? So, the control function, it informs the acting according to plan, the metas, as políticas estabelecidas. And the registration function, what will it do? all. Para que haja, né, orientação e OK? right? Então, ó, orientar, controlar e financeira da entidade. Control: OK? And the record, personally, when the People are talking about registration, what is it for? so that there can be control and guidance, it is necessary that the facts economic and financial events that occur are registered in an entity. Records, analysis and classification of facts, but documents generated by enterprise. So, look at all the stuff there! People end up having them, you know, generally speaking. to speak as well. So far, Guys, the idea became clear that Accounting isn't just about closing accounts. not just issuing an invoice, but generating information. To make a decision, right? This is clear. For you? I hope so, okay? But Otherwise, you'll have some time later. That's also where you can ask those questions, okay? good? So, let's take a look here for a moment, Okay, guys, about this part, alright? the how important does that end up being? also. Uh, we're going to talk about... A little bit about account groups here in a specific time for you understand, Okay, just a little more about accounting. So, let's delve a little deeper. Here are the elements that accounting... She studies and she also records. Then, first, right, We're talking about bills here. patrimonial, right, which are fundamental. there in our daily lives for us to understand them as well. So, let's go, shall we? balance sheet accounts. So, we have So, the assets and liabilities, right? firstly. And we talk, right, what These are assets and what are liabilities for accounting, personnel, in a very In short, an asset is anything that... The company has the potential to generate benefits, right? or it can generate economic benefits in present and in the future. This will include What's up, guys? money, right, that's the money in her till, the bills to receive, which are rights that the company based on the sales she made, In the long term, inventories, which are the goods that she puts there for availability, right, of the market so that can be sold, machinery, real estate, vehicles, investments, brands, everything what the company has, you know, in what the People call it that uh, in the group called, right, it's feasible to long term, that's what you'll have there realizable in the long term, right, in the asset. Non-current, realizable in the long term. term, investments, fixed assets, Intangible, OK? So all of this in In short, we say that assets are... equal to the company's assets and rights. Passive, right? Passive, we say that Generally speaking, right, in a very general way. In short, they are obligations. It's all of that. That's what the company has to pay, right? I.e, It's everything the company owes to third parties, that is, the obligations that She needs to pay for it in the future. That What does it include, right? Financing Bank employees, bank loans, Oh, various bills to pay, right? suppliers, banks, government, to employees, right, like salaries to pay. taxes, right, generally passive, is equal debt obligations of the company that she has to pay there. So, a sentence Here's something to help you remember. What the company owns assets, which is what the The company owes a debt; it is a liability. OK? So that In a very summarized way. And then People generally say, "So, in general, people talk about this." a little more about the object of accounting. What is the object of Accounting, guys? It is the heritage. of the entities, right? it is and this heritage It consists of assets, rights and obrigações, tá bom? So, first Let's talk about the assets, which were the assets and the liability I mentioned to you guys previously. So, let's talk about active. So, speaking of possessions, okay? Goods of the company is everything that the entity She possesses the ability to do so, and it can be... avaliado em dinheiro. We have two types that we say are goods Tangible and intangible assets. All good? Tangible assets. H, in general, Right, uh, we say that they are quite... tangible, they are material or also slide. Então, são aqueles que têm touched. Alguns exemplos que a gente speak here, machines, money in equipment, merchandise inventory, 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. So, the third parties with whom the company... related, they can be divided into two groups. The first thing we talk about He is third overall and the other third in special. And we have these of ours. Hey friends, how's it going on this slideshow? So, third parties, right? When we Okay, first we're going to talk about general third parties. right? Who are the general third parties, folks? Suppliers, banks, employees, government, Service providers, okay? According to Third special cases, that's where we have them, right? The owners or partners of the company. So, the relationship with these third parties Special information appears in net worth. which we'll see later in the sequence, it's OK? Do you understand? Third general is everyone that the company has to pay and There is a defined deadline for this. Sorry. So we have the third and overall version there. suppliers, right, that the company bought goods on credit for her to resell, the The bank she works for has fees to pay. Sometimes financing, loans, the employees who provided services for She, she's going to have to pay the salary. of them, the government to whom she owes money. pay taxes The owners are special, they are the company owners. So, uh, it stays in the net worth. Why? Because there on the liabilities side there will be A division, right? What we talk about current liabilities, non-current liabilities Current assets and shareholders' equity. You You'll understand later what it is. circulating, what is non-circulating, okay? So, in this net worth, we We have social capital there, which is the value that the partners injected into the company and that the company will have to return For them, it's about profit, okay? So, that's what we call... Third special cases, right? But we are He says there isn't really a deadline for... pay, because the partners maintain the enterprise. So the company has to Who gets paid first? To whom does she owe it? Right there, they are the general third parties, suppliers, government, uh, bank, partners, etc. Okay? So, in all of this... People see this, you can figure it out, right? in examples of law, in examples of Obligation, okay? So that we can too to understand a little more about it Okay, everyone? think about it for a moment then, also add, Okay, if you have any questions in the chat, alright? Feel free to ask us to take pictures. all your questions. And based on that, right, on rights, on assets. and obligations, accounting organizes the accounts in asset groups, Hey guys, okay? So, we have the heritage groups that we talk about there In general, for us to understand how They work too, okay? After the People are going to see a model of a balance beam. also so that you understand a Slightly better. Mas aqui nesse First, right? What I want... Talking to you guys, right? We'll talk. Here, from assets and liabilities, I'll move on to... Just a little bit here so you can see that I'll explain more later, okay? Oh, here I'm going to get a balance sheet, I'm going to to put a small example of a swing for you guys, then I'll talk about the elements. Property-related, right? Então, entenda aqui first, look. Balanço patrimonial, ele é I'm looking at the second screen. que vocês estão vendo no slide. I go Pay attention to me now. So when I I'm looking at you guys, I'm looking here at 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? Eu coloquei a data de 2011 e 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? O que a gente fala aqui, left, okay, the active one, and on the right side, the liability. So, it is divided into circulante e não circulante, tá bom? and the liabilities, current assets, non-current assets, net worth. And here we go. having several accounts that we later It's a comparison, right? You have two years to People are comparing how things are in one year to the next. outro, tanto no ativo como no passivo. AND when the financial statement is published, we It usually has what we call 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... 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 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 Liabilities are all those that the company owns. That's the obligation she needs to pay. future. That's where loans come in. Bank accounts, accounts payable, suppliers, Another debt, right, that the company has. that you have to pay. In short, right, the liability is that phrase that is important. What is It should be passive, right? Between the asset and the passivo, nós temos o quê? The heritage liquid, as I mentioned there for You guys, okay? Então, o patrimônio to the owners. He is the difference. less obligations to third parties general. In very simple terms, Net worth equals assets minus assets passive. OK? his net worth is positive, because it means that you have more assets and rights rather than obligations. If the liability is If the asset is less than the liability, then the obligations. Então o patrimônio líquido It is negative, which shows a imbalance. equal, the net worth is equal Zero, right? Eh, é como se ao vender tudo that the company has, right, and pay everything that She owes it; what remains would be the estate. dos donos. Nothing more than that. All good? So, this is one way we talk. This is from this accounting recognition here. value. Pessoal, a gente fala sobre isso Here, okay? In an important way for you also understand the accounting basics Here, right? Então, entidade patrimônio não das pessoas da organização. Accounts personal and banking information of the partners is not... confundem com as da empresa. So, the coisas são totalmente separadas aí. OK. continuity. A empresa deve operar aí, reduzir operações. Otherwise, the 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 seja depois. And the principle of prudence. lower value for the asset and higher value for the liability. Revenues and assets do not They should be estimated to be the highest. Passivos e 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 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 das demonstrações e auditoria. So the This information should be useful to everyone. world, okay? os que a gente chama aí de stakeholders, those involved, which is investors, creditors, governments and 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 contábeis, escrituração digital. So the 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... 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 In accounting terms, it is recorded in the ledger. diary, which we're going to talk about. Okay then? Yeah, and also that we It also says there, or in the ledger, right? which is the T in accounting. And the trial balance, it confirms the equality of debts and later called balance sheet, statement of income for the fiscal year and and other demonstrations there as well, which is important within accounting, which is the profit and loss statement and Accumulated losses, okay? Then, mandatory, ledger and ledger daily, they are mandatory within the accounting special. We have the minutes, right? records of SAS actions, among others. 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. of the equation, right, patrimonial. I already said that. Here's a little bit about assets and... passive, right, but active is the same as liabilities, but net worth, which You guys too, tso. We're going to talk. Regarding a positive net worth, negative and neutral. I've already given one. right there, regarding the results, but positive, negative and net worth Okay, more? So, let's understand this, Okay, since we've started talking, Let's talk a little bit here about positive, negative, and neutral situation which is quite important for us. So, a positive situation, what is that? Positive net profit? That's when I have the Assets are greater than liabilities, right? So, or therefore, my assets The net value is greater than zero. So, my assets and rights are greater than A negative net worth is when my assets and rights are not enough for to cover my obligations, that is, the My assets are less than my liabilities. Consequently, my assets The liquid will be less than zero, it will be negative. E um patrimônio líquido recursos foram escassos. And that can gente chama de defult, né? That is, from My rights cover my obligations. We have here what we call You know, right? Então, as contas de we talk about demonstration of patrimonial, né? So they are I understand, right? Então a gente tem despesas considerado lucro. When she is Okay? Isso também é de suma importância a chama de despesa e receita. So, the entity, right? O que eu quero dizer com that? Profit, right? Ligado à venda de forma geral e assim por diante. To the despesas representam gastos. Expenses financeiras, entre outras. So when 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 merchandise, box, suppliers, exists a card where all the debit entries and also Credit over the period. Then, Imagine here with me, right, buying a merchandise for resale valued at R$ 12,000 Pay money. So, in the daily journal, What are you guys going to get? Well, you have a release date, right? or record in the purchase history and values, merchandise debit and cash credits, both in the amount of 12,000, 1000, right? In the diary, this He presents this value there, both... account for merchandise as an increase there also regarding the balance, as for the account in caixa, diminuindo o valor. And for me What I mean by that is, buy, sell, payment and receipt. So, entrance Regarding merchandise, I register its entry. goods. So, as I said to you previously, folks, looking at the slide, Everything she buys, she has to pay for. to receive. Ó, tenho que receber 12.000 dos my clients. E consequentemente vai To be what? a mercadoria, porque ela 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 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 que eu posso falar para vocês, né? 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? And we also saw that the rules and those are the principles highlighted there, right? The role of IFRS and IASB is better, right? qualitative information therein accounting de forma geral. Then we passed by here. also speaking of the concept of assets, right, made up of goods, assets and rights, liabilities are Obligations, right? We can do it. also extinguish what is tangible and that which I can touch, intangible is that which I can touch. tá, que tem valor também, né? I know that obrigações valores a pagar. And from net worth. E e a equação Liquid, right? Então tudo isso aí é a base paraa gente entender o balanço, né? And the specific. เฮ I hope I hope everything is alright. Nós vamos hoje aqui e tradução à contabilidade. And I want to o método das partidas dobradas, né? THE right? Então, eh, que você entenda bem essa part of it, right? 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 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 credit. 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. 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. Então, vou falar que A computer is a machine and money is... the cashier. What's going to happen? O meu ativo vai Will it increase or decrease? He will money, it will decrease because I I took some of that money to buy that machine. So I switched, right? I transformed something that was money into a Good for the company. So that's the important point for us. Understand, OK? So, the increase in assets It goes into debt and the decrease of the other Asset enters the credit. When active, the active increase, I have a launch to debit. Quando o ativo diminuir, eu tenho um lançamento a crédito. I'm just going Confusion, okay? Pense assim: débitos These are increases in assets, credits are Decreases in assets, OK? And another important thing to show, Right, here, as I told you, already I mentioned Luca Patioli here. That's because he's considered the father of contabilidade, pessoal. Why? He He systematized this method of matches. Today, and it's over 500 years old, okay? even today. Ele eternizou esse momento da correct? or even on a card. of the accounts. E é isso que a gente está in that other part. Aí eu vou colocar um So let's think about it here. Let's make this happen, okay everyone? Think fast. We have a company there called delivery called Quick, OK? Rapidão SA. So imagine that this delivery company, Rapidão SA, she bought a truck here in value of 200,000 in cash, the payment of which It was by bank transfer. I am saying it was a sight, but it wasn't. In cash. She used the bank, right? Bank transfer. We know that It could be a Pix payment, for example. My question is, when do we think... So, which accounts are affected? So, first we have to think about the what? In reality, the company has a a truck that she didn't have before, or she He already owned trucks and bought another one. First fact, the generating one, right? There was acquisition of a truck, or So, the company bought a truck. worth 200,000. Main fact, There was a purchase, the acquisition of a Truck for the company. How did she buy that truck? Cash payment via bank transfer, or That is, she made a Pix payment, for example. So, at the same time, what happened? The money left her bank account. Because she made the Pix payment. All good? Then, How are the accounts structured? Firstly, the people have an account called truck, which for accounting purposes we will 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. In other words, he bought a vehicle. A vehicle is an asset. For the company, Did assets increase or decrease? If she He bought this vehicle, he got into it, Goods increased. Do you agree? Remember? When we increase the active ingredient, the What is a launch? debit. Then, There was a debit from the vehicle account, or In other words, an increase in vehicle bills A value of 200,000, for example. Consequently, current account banks It is a right of the company. She has the right over that money that's there. Remember? Goods and rights are assets. Obligations are liabilities, right? So, she You're messing with something valuable, something valuable to her. It increased here, which was the asset, okay? A debt. This is a right. She has bank. So this right, the right that She has money in her account. current. What happened to that money? She He took that money to pay the truck. This is the value of her checking account. Did it increase or decrease? diminuiu, porque If she had the value X there, X - 200 to After paying for the truck, there was a smaller balance. That will leave a balance of less than 200,000. In other words, when there is a decrease in right, which is an asset, the launch is also on credit in the amount of 200,000. THE What do you mean by that? There was a an increase of 200 and a decrease of 200 inactive. She only withdrew it from the checking account. We do this every day, okay? So it is That's it, folks. So, vehicle debt A checking account with a balance of 200,000, right? The explanation is written right there in blade, right? Débito porque a entidade and credit because at the same time she had Let's understand two things here, everyone. I never release just one side. Sempre há um partidas dobradas. I'm going to say this. There's quite a bit here. Para todo débito existe 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 Does that make sense to you? For sure Okay, go ahead? Eu dei essa pausinha para você reason. 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 eu comprei o sorvete. In contrast, my wish. Então eu troquei o valor saciar a minha vontade. It's the same thing. here. I need a truck, I have money in the checking account, I take the money from the checking account, shot and I buy the truck, or else it comes into play. me. In a very simple way, folks. Does that make perfect sense to you? I have Absolutely. Come on, there's more! Here are some examples. Now here, look, we're going to have, right, uh, a A classic mistake here is that our slide Bring it to us. The same company as Rapidão SA deliveries, she bought a Truck worth 300,000 cash. And I'm telling you that the payment was... By bank transfer, is that okay? There People talk to me like that, and then I I'll put it here, see, debit from the account. vehicles. I registered the 300,000 here. it's OK? Someone might look and think like this: "Ah, it's easy, I bought one truck, so just launch that truck. Vehicle debt amounting to 300,000, that is, there was an inflow, There was an inflow of goods, an inflow of goods is It's a debit because it represents an increase in assets. So, 300,000 here. And I did that, and I stopped there. The question What I can do for you is this: Just Is this correct, guys? The answer is no. It is not. It is not It is only possible to register the positive aspect of the operation. Why, people? Because economically here Two things happened. First, the company bought a truck, This good thing came to her and Consequently, this vehicle, she pays, It says here that she paid for bank transfer, in other words, there was an exit, as there was in the previous slide. Here, we're saying here that on the slide... The previous one had an exit from the bank here and I didn't register that on this slide now. exit. This happens very often, go away. It might give an error, okay? So, economically There was an inflow of an asset, which is the truck, and an outflow of money from the bank. Se eu registrar só o débito em Vehicles, I'm inflating the asset value, right? I'm inflating the asset value without revealing the source. The resource that came or that was sent in exchange. AND This type of error breaks our... equity equation. So, in addition to vehicle debt in the amount of 200,000 or of 300,000, In that case, I'll have to current value of 300,000, right? É por isso que eu falo para vocês aí This slide is important to reinforce, it is It is also imprecise to record the aspect. Negative outcome of the operation. That's the spirit of the method, folks. always show both sides of the story, Okay? Here's something for us to think about. Just a little bit, have you ever had that idea? two sides of the same operation or that right side, huh? When we stop to Thinking about it, what could we do? It brings it, right? Pensando, poxa, será que é that? Could it be? How do we That one, right? Because many times we that. A pessoa vai lá, registra o que again. E olha, dá um trabalho, dá um work. Mas isso aqui, turma, é só It works, okay? No no. Você vê, você vê right? It's very clear. When you know term. I can't afford to make mistakes, okay? Then accounting. Is everything alright so far? I believe so, okay? So, uh, I'm going to gente conversou agora. Then you go Okay? So let's go, let's think about this. double-entry bookkeeping method. This is the First, okay? Então, vou usar essas same. E toda vez que acontece um fato accounts. Lembrando que uma delas é um débito, a outra delas é o crédito. And the always. Então, lembre-se, a gente consegue imaginar o quê, pessoal? One But pay attention, okay? É como se a gente I had opened the company now. So, the The company was opened. Here are the partners 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 passivo é 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 lucro com tempo. 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 profit. All good? Look at that situation I told you about you. Compra de um veículo no valor de 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 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. Ela tinha 800.000 And now what does she have? 200,000 vehicles. Because she acquired it well and of those 800 800,000 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. que é a correta, né? So, you have 800,000 here. What do we do? Come back here. That. Adiciono 200 de vehicle here, which is what the company he bought. From that 800, I subtracted 200. So It only took 600 left, because 200 of that amount He went back there and the vehicle was bought and The balance remains on both sides. All good? If I did it the way I described for you, the wrong, which couldn't fazer, o que acontece? I have 800,000. The statement goes like this: "The company has bought a vehicle worth 200,000. What's going on here? She would keep 1 a million here because an asset came in for She and the other side would each receive 800,000. 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? But let's go, right? Eh, falando aqui do que a gente I was chatting a little longer. of this part of the matching method Folded so you can get to know them, okay? Então, só recapitulando, né? It has to have o débito dos dois lados. If you don't problema bastante grande, né? These para vocês anteriormente, tá? They Balance, okay? Não podemos deixar de Check this out. É importante essa, esse For us, okay? Nós temos eh as Simple, right? conta creditada. For example, right? Buy money. Então, comprei a mercadoria, stock. Quando aumenta ativo, nós saiu dinheiro, saiu ativo. When diminui ativo, nós creditamos. It is a debit and a credit. OK? And then, you know, things start to get like this. a little more complex, but not difficult. Just remember, I bought something, me, you know, and I paid for something. form, record the purchase and record the payment. That's it, it's over. This is the way simpler. The second option that People are saying, we found an account. debited and various accounts credited. When I say several, I mean two or more. right? For example, I bought It's a truck. OK? And I'll pay part of that truck's cost. Partly in cash and partly on credit. Oops. So what did I buy? How many What goods did I buy? A truck. Part I'll pay cash, part of it I'll pay. on credit. So how many forms do I have? Payment method? Two. I will register the what? the purchase of the truck and a payment, the cash that will come out of my I'll go to the bank or my bank and another part I'll go to register there for vehicle financing. or even vehicles that have to pay. So I I have a property with two types of Payment, there are several accounts debited. and only one credited, right? So, there's that too. So, I I can buy two different goods, but I pay everything at once by bank transfer. banking. In other words, I buy a truck. and I also buy a property, two assets different. But I will pay for all of this to seen by bank transfer, which is from the same person. Is everything alright? Prohibited of two goods and registration of the exit of one payment. Either two or more accounts debited and two or more accounts credited. I can buy the property, the vehicle, pay part in cash and pay deadline for the other party. Two goods, two payments. So what I want is... What you record is that the combinations of accounts, they can vary the rule of equality of values ​​between debt and credit. That will never change. Many people do this. She goes to supermarket and she can buy it there Lots of things, right? 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. She pays in three ways. Different, and that's okay. The total of her purchase there that cost R$ 800 Here's the debit, the credit, and the voucher. food. That's what I want. You guys record it. All good? Easy so far, class. I hope it will be peaceful, but I I'm sure it is. So, let's go, okay? Yeah, quite a lot. how does this work to get more Easy, okay? So, first thing here, as formas de lançamento. So, I want Let me show you right here, exactly, look, buying half of is buying one truck, half at sight by bank transfer and half on credit through bank financing. So, the People have here, look, two entrances to vehicle, a debt, a truck is an asset, bem é um ativo, tá? So, let's go. First, just do it like this, see? Well, vehicle It's an asset, it's a good thing. Banks against I have a right to the money that I have. there. Então é outro ativo, veículos a pay. Tudo que for apagar é uma obrigação, é um passivo. So here The vehicle entered the vehicle, increasing the asset debt. what I bought. metade do valor do meu banco. So one debt. A minha dívida aumentou porque crédito de igual valor. OK? So what aconteceu aí tá claro, né, gente? THE a very peaceful way. E o slide aí as quickly as possible. Let's go for more One, right? A empresa aí ela comprou um transferência bancária. So, what is it? 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. Então é outro débito e o 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. Nossa, mas crédito na my checking account is not an entry and Debt is not the solution. Guys, this is in Our bank current account, okay? For accounting, assets, liabilities are Increases and credits are decreases. How to reduce the money in my account current? credit, don't confuse it with Bank current account, okay? For only não dar confusão isso. 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 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 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 metade vai ser a prazo. How is that possible? Would it stay? Quais seriam as contas dos Prices? Então, primeiramente, caminhão It's a vehicle. Vehicle 200,000. How does it have the Asset increase, debit entry. Parts for resale: 100,000. Increase of active, debit entry. So, everything what I bought was registered and the payment, the total payment, right? The total purchase was 300. Half paid in cash. por transferência bancária. Half of conta movimento 150.000. Look here. AND an asset account that had a It decreased because I had a I took out 150,000 from the balance there to pay for what? I bought half. And the other part I I'll pay in installments, so I'll generate a It's an obligation, right? Então, financiamento bank loan in the amount of 150,000. OK? So that's how we see it. here. A gente tem quatro lançamentos, right? Two accounts debited, two accounts credited. It's a good example for us. See the double-entry bookkeeping method there. how it worked and works when the operação é um pouco mais complexa. All good? passo do livro diário, né? So, the que foram utilizadas na operação. Then, what? to understand what happened. Then, That's right, okay? Depois aí a gente entende aqui 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. que vai no crédito. So, if you acertar os lançamentos, tá bom? He does sentido essa ordem, ó. To understand, identify, classificar e lançar. That's what it has to be. to do. Eu vou entender depois que eu I understand. Eu identifico o que é o que. I identified it. Eu vou classificar o que é e como que eu vou lançar isso. Simple So, guys. There's no secret. All good? Então, nós vamos fazer um pequeno Take a break, Yeah, and we'll be right back. So, and then we continue. Here, right, is our method of matches. folded, now we're going to do it here, Well, um, let's say, something, a This is an exercise for you to understand, to stay. That should make it clearer for you. Let's call This here is literally a study of Okay, is everything alright? Why a case study? guys? Because we're going to see the The company's situation, what's happening? With her, right? Whether it increased or decreased, How did it increase, how did it decrease, That's the main point. So, we You can understand this quickly, right? again, the company case study. Rapidão SA and we'll understand here How does the initial operation work here? So, firstly, operation initial investment in capital amount of 20,000 In cash. OK. The question, what it happened? I'm talking to you guys, initial capital investment in the amount 20,000 in cash. What's going on? happening? A enterprise. So what's going on? The partners They are opening a company and putting... there a value of 20,000 initial payment in cash. So I climbed For you. Money came into the company. money for accounting, we We'll call it the cash register, that is, the cash register. It increased because it didn't exist. From zero He increased it to 20,000. And this money Where did it come from? It came from the partner. If it came from partner, it's an injection of money from social security is reflected in net worth. Or In other words, share capital is the value that a The company has to return the money to the shareholders. OK? So we were able to classify it as such. general form. So the rule is: Let's go. First thing, then I identified what it happened. There was the initial investment. with the partners' money. Money that joined the company, we'll call him box. And the partners' initial investment, We call it social capital. So what happens then? Box. A box is a What account? Asset or liability? active. Net worth is an account of Asset side or liability side? AND on the liabilities side. So the assets The liquid's here, okay? What is capital? social, OK? Was there an increase, was there a decrease? Then, I had nothing at the checkout and went to to have 20,000. There was an increase. OK? I had no debt whatsoever. I created the my first debt to the partners for because they injected money into the company. In other words, there was an increase in debt with the partners. So, for asset accounts, To increase the amount, do I debit or credit? Debit. Debit. For liability accounts, To increase my balance, should I use debit or credit? Credit, credit. Value 20,000. Value 20,000. 20,000 debit, 20,000 of credit. In other words, there is the method of partidas dobradas. For all debits There is a credit of equal value. Easy, It's super easy, isn't it, guys? Perhaps some have never seen anything, but So, if you think quickly, you If you're going to open a company, you'll have to... You're not going to take money out of your pocket. Get out the loan right away to open the store. the company, because otherwise you're already starting off on the wrong foot. financial, which is interest that you will Take out a loan from the bank. So, what What do you have to do? inject the Your money is there. So, if you left your pocket, you want the company to generate resources for starting activities para te devolver isso. So, the capital the company gives. And this money that I I put it there, it will be operationalized in some way. All good? Two, the same company, she bought the cash view, tables and chairs for 4,000. Let's understand what happened here. guys. My question for you. THE What happened? So, firstly, Tables and chairs were brought in. Tables, chairs for accounting that we call All good? And he said that the purchase was made in cash. In cash. Então, novamente falou de money. Money, you know. That's a box, OK? So, we've already identified it. what happened. The company bought furniture and utensils and paid cash with Cash register money. Then I have to Understand what? Furniture and utensils are assets, rights, obligations. Well, a good tangible. Então é uma conta de ativo, money, Well, right and obligation, well is well that The company possesses tangible assets. Okay, guys? Tá no caixa. So the money that we have right there in our hand So if it's a good, it's another asset. 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 decrease in assets, which is the release 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. Sure, guys, I think everything's fine, right? 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 Here, CIA Rapidão SA operation, purchase 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? Well, we usually use stocks of merchandise, but you can just call it merchandise or just stock. Generally It's stock. I'll use the example for You are here for merchandise. So, you You bought merchandise for resale, right? 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, So, let's understand what the company is doing. Speaking, look. Bought merchandise for resale. Ready. The company under the following conditions, only He mentioned the payment. She bought more Something beyond just merchandise? No. merchandise. OK. Next step, She will pay in two ways. R$ 1,000 to Cash payment upfront and 2,000 in installments. 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. Banco é quando a gente fala de checking account, Pix, cash is box. And when we buy goods to Deadline, it's someone who provides it for us. I'm talking about merchandise for resale. What do we have? Suppliers. So, the company has Supplier, what do I put here? Suppliers. Qualquer compra que for For resale, it is a supplier. 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. Comprei um imóvel. Property to switch off. I bought facilities, facilities to switch off. All good? Now, when to treat supplier nomenclature, because I will operational and I have to pay these possible. Combined? So, let's go. THE What do I know? Porque tá falando que eu conditions. 1000 à vista e mais 2.000 a term. Então, 1000 mais 2000, total de 3,000. That is, goods worth R$ 3,000. Goods are, right? Bem, a gente vai and R$2,000 to be paid in the future, because guys? So, firstly, right? O ativo que aumenta estoques, eu what? que entrou mercadoria, entrou ativo All good? view. Então eu tenho caixa, que é uma asset account. R$ will be dispensed from the cash register. 1,000. 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 sold, then it's gone, there's a decrease. of an asset, which left because she was Delivered to our client. So there is a A reduction of R$ 200 here, is that okay? Then This is how we visualize it. AND The important thing here is for you to understand what, guys, She really shakes things up when it comes to sales, doesn't she? Usually when we put the sale, we'd say she messed with it. with more than one side, we would have to to record the sales revenue, we I would have to record the cost of that. product, right, of the merchandise sold. All This is part of the accounting process. But I'm putting it here in a very... basic for you to understand that it is a decrease in merchandise because it was sold, an increase in the amount received, which in this case was by box, okay? So, if you only registered here the Outflow, right? Just inflow of money. personal, without removing the merchandise from Inventory, would the information be complete? You can be sure that's not the case. I have You already said that, it's wrong. THE What would inventory be? Super avaliado." Why? Why didn't you take the stock. That's wrong. You have to register. If you sold it, it exits and you register it. What's the price, or how much will you receive? future if it is a term launch. How's it going, everyone? Very good. So, let's go, shall we? What am I going to do? You, okay? Razão vem de raz, razonete vem right? E agora eu quero falar com vocês um accounting. So here's the point. main. what? Vamos pegar cada movimento e Individuals. uma ficha para outra conta right? Por exemplo, tudo que afeta a caixa reason. Tudo que afeta veículo é lançado na ficha de veículo, né? And everything that Supplier, it's going to stay, it's going to go on the form. from a genuine supplier. So, in reason, the debits or and the credits of Each one, okay? They stay grouped together there, the which allows you to know the balance of each account. over time. And from these final balances that we will prepare there balance sheet and demonstration of That's the result of the exercise, is everything alright? But, Oh, always remember that, okay? Oh, SF box, beginning balance, ending balance. That's what This means it, folks. So, if I I have it here, look, remember it's a box, the When recording the accounts, the surplus must Always be in debt to be positive. When it's a liability, it has to be a credit. Because it's negative, okay? So, let's go, the. So remember, if it's an account of active, debit is an increase and credit is decrease. Debit, we have the initial balance of 100,000, that is, the cash account in that case. It currently has a value of R$ 100,000. There, for example, was an exit of 10,000. I'm registering it here on the side, look, in Credit, because credit is a way out. Then, I had 100, and it turned out to be 10,000. What is mine? What's the final balance now? 90. 100 - 10 90,000. OK. Bank checking accounts, same thing. So, I had an initial balance here of 30,000. Remember that debit is an inflow, credit is an outflow. exit. In that case, why be an account? Having an asset is a right. Law is active. Do I have any way out here? No, but I I have another entry of 10,000 here. the. So, I took it out of the cash register to put it in the bank, for example, a checking account. So, I had an initial balance of 30 si + 10,000, my final balance is equal to 40,000. And that final balance, then we'll... transfer it to the balance sheet and for demonstration of results exercise when dealing with an account of DRE. Is that clear, everyone? OK. right? And here we are, right, I put it here. For you, this is an important point, right? It is a daily book procedure and a matter of reason. I put a business here called reasoning, which is what I told you to You, the ledger is a piece of gibberish. So this letter T, where you put D This is for debit and C is for credit, okay? The left always has the debit, the right Always giving credit, right? And I say this because Lastly, why? which is our study of case. Here you saw how it works. Each of the releases, isn't that right? But what I want to leave here is... 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. Reasonable, right? It comes from the book format. 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, tá bom? 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? Drawing up the cash account ledger, a People would have to put it here, write it here, Hey, cashier, okay? So, think about it up here. that says box. So, every time that If there is a debit entry, I will Place the value in the debit location. AND When I have the credit option, I will. Put the credit on the right side, okay? So, the left side is the debit, the The credit is on the right side. There's no secret, right? We just have to look. there. So we can observe that, right, the total debt balance minus the The total credit to the asset account is... that will always work. So guys, the the word "razonete" ends up being used a lot in exercises because it makes it easier to see the effect of the entries on each account separately, Okay? Then, so we can wrap this up in a way It's very simple, but don't forget it. Well, what we see, right, is that the double-entry bookkeeping method, which all debit You will receive a credit of equal value. That It has to be perfectly clear to you. So, we can understand that Debits and credits are related to increases and decreases in assets and liabilities. And then I'll recap... you. Debits are increases in assets and reduction of liabilities, credits, increases in liabilities and decreases in assets. Remember, assets are goods and rights. Toda vez que a empresa tiver an increase in assets, i.e., acquisition of goods and rights, entry of goods and Due to rights, the transaction will be debited. Every time the company has a decrease in assets, a decrease in properly and correctly, in other words, money left the cash register, money left the bank, sold goods, the launch will be credit. This is the asset portion. And the part of the liabilities, professor, liabilities. Liabilities are obligations. Obrigações é everything that the company has and should have pay. OK? But will she pay or what? Has she paid yet, guys? That she will pay, because if she already paid, we paid with cash from the till and paid with money from the bank. In other words, the debt was liquidated immediately, there is nothing to pay. If she paid, it won't be released. Here, it will be recorded that it left from cashier left the bank. So everything that If she has it in the passive role, it's something she needs. to pay in the future, that is, something that she She hasn't honored it yet, and she will honor it in the future. future. So, liabilities are obligations. that the company has to pay. If these obligations increase, every time the If a company takes on new debt with a term, the The release will be on credit. Every time these debts are Once payments are made, the transaction will be debited. Why? There was a decrease. Ah, it was there. the amount of financing to be paid, My first installment has been paid. So I I paid so much of that amount to Cash payment. So I'll go there, I'll give Lowering her debt here. Then there was a payment on the financing account, So the transaction is debited. AND Consequently, I paid like this. debt with money that was in the cash register. So there will be a decrease there. Also in our assets, okay? This has People, it's very clear to you all, but I believe it's calm, that You won't have any doubts, okay? Oh. Hello, Hey everyone, how's it going? We are here to talk about discipline. Introduction to accounting and we will to do today, right, in this class right now, a review of what we've learned So far, so good? So I want you to Pay close attention, because it's going to be... This review is quite important for Okay, guys? Because we're going to see the main concepts there that we already We saw this in our previous classes, didn't we? That's an introduction to accounting. Then, So, what's the idea here for you guys? and just to tie up, right, ours Based on what I've learned so far, let's talk about... liquid, that is, asset structure, the relationship between these three elements Let's talk a little bit about the accounting equation. Regarding the double-entry bookkeeping method, right, with practical examples of releases. practice exercises there, both of account classification how much basic releases. And I want that You can use this class as a moment to Organizing your ideas, okay? If something still It's not clear, today is a great day there. so we can ask and clear up any doubts. Any questions, is everything alright? Don't forget, okay? I Whatever you need, take anything away. doubt. So let's go, enjoy and Participate, ask us your questions! to be able to relax there too with Regarding our class, is everything alright? And let's go aí começar revisando sobre ativo. Then let's go, doing this quick review of what the gente falou, tá? So here we have a very clear definition of an asset in accounting. Remember, right? Uh, a balance sheet, it has active, he has passive and he has net worth. And here we go. So, let's go. Asset, what is it? and can bring economic benefits in present or in the future. In other In other words, assets are goods and rights that They have value for the company. That's the rule. basic. Why? Porque a gente sabe que The company has assets and rights. Bem é that which can be tangible or intangible and right is that which she You are entitled to receive it. Ambos os casos Here are some important points that we... he speaks. Então, a empresa não precisa ser of this resource. This is important. Put To put it that way, legally it's a different matter. enterprise. When you lease no nome da outra empresa. But who right? It doesn't matter what it is. And he econômicos futuros. What does this mean? 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 Say it's an obligation, okay? So what Are they liabilities in accounting? First things, they are obligations. It is everything that The company has to pay, OK? pay In the future. So, putting it here in our dialogue, passive is the the set of obligations of the company with third parties, that is, everything she owes to pay in the future, everything the company has that you will pay in the future. In simple terms, What can we say? Passive is equal to debts and commitments to the company with other entities, as it says here in Our slide, right? Features principal liabilities. OK? Then, A passive result is the outcome of an event. past. For example, uh, the company there She can take out a loan from the bank. right? She got caught in the past and she's going to pay for it. now. She can buy something. The deadline is approaching, and she will have to pay. she you can hire a service that will still to be paid. So, the company has a current obligation. This obligation may to be legal by contract, by law, it can Whether it's contractual or even implicit, right? Situations where even without a contract formally the company has already assumed a commitment. Then, Sorry, right? So we say that This obligation will result in an exit. of a resource in the future, almost always a Money going out, right? So, if the Assets are what the company owns, liabilities are That's what she should do, right? So, she She owes, she has to pay. And then we have, right, examples that can What examples do companies give, right? We have things to talk about every day. Liabilities of this company, right? What Would you think about it? There don't have to be many, right? Only the first ones that come to mind. He bought merchandise on credit and will pay. in the future. Bank loan, she he took out a loan for, you know, capital of for example, a spin, and you will pay in future. Salaries to be paid, salary of employees. The employees are there. providing a service and she will pay in end of the month, right, on the fifth business day, the taxes that they have to pay, right? So, everything you're saying, okay right? That's right, folks. So, it gives So we can have an idea, you know. perfect, it's very peaceful. To understand what is an asset and what is a liability. I I'm sure you understood, okay? good? And then we'll talk a little bit. about the relationship, right, of assets, liabilities and net worth. Just for us To recap, if assets are goods and Rights and liabilities are obligations with Thirdly, we have to remember that third parties, we say third parties. general, uh, suppliers, the banks, government, right? All of this we say is that It is an obligation to third parties in general. THE net worth, it's right there. do passivo, logo embaixo. But he didn't. It is an obligation to third parties in general; it is obligation to special third parties. Who Is it them? Os sócios acionistas da enterprise. So that's what the company should do. for the members. Obrigação dela com os sócios acionistas da empresa. Just for Let's recap this properly. it's OK? So it's something that we don't You can forget about mentioning that too, because it is That's very important, isn't it? active, passive and net worth. E a gente tem aí na accounting, right, we're going to put it all together. These pieces, like an accounting equation. So, in accounting, there is a fundamental relationship that you have already seen also, which is active equals passive plus net worth, that is, assets and rights are equal to obligations with general third parties and obligations with third special cases. 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 They come from third parties, right? Third parties general terms that we use. All good? Then literally means talking about it, right? There's no problem at all. And we understand the That's perfectly clear to us, OK? And so we just keep going, you know, moving forward from there. From the Where does this money come from? third parties general liabilities that make up loans Banks, right? Suppliers, taxes, labor obligations, among others. AND So what are they then? From the partners, right? Then, from the owner, from the result itself also from the company's accumulated wealth that forms Net worth, right? So, the Our slide there provides a good example. simple. Total assets, it comes here in the amount of 100,000 1000 liabilities, which are the debts, 40,000. Therefore, the assets What will the liquid be? The 100, which is the 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 this equality is maintained in all 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. Agora nós vamos falar um A little bit about summarizing, right? We passive, pardon. Yeah, but it's important to People also remember certain things. That's where we usually talk about it, you know? os resumos, tá? 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. A little bit active, right? So they are goods right? The bank isn't doing well, the bank is going to Right, OK? That we have a right about the money that's there. So, from In general, he speaks well here, ah, because He has money. Não, gente, o esse banco All of this is very much about rights, banks, right? Who is entitled to the money that is in I can't get into the bank, because For example, midnight at the bank and withdraw money. 10,000 because I have money there, that's it. No, right? For safety reasons, you will have to If you request it, you will only be available on the day. Next, you won't be able to move. nesse dinheiro, né? So you have a Well, the bank is a right, okay? a empresa tem ou que ela controla. That Now, the liabilities here, as you can see, So these are the obligations. Obligations that a empresa tem com terceiros. that's it pay. So, keep this in mind. 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 obligations to general third parties plus third special cases. What do I mean by this, guys? If I'm not necessarily messing with an account, I I have to move to another one in such a way that the The balance of assets must be maintained. All good? So, the method of matches folded, that's exactly what makes it so. Accounts closed. As I say between In other words, the balance sheet matched, the account closed. If, let's say, I make a mistake... one side, debit or wrong or credit one I'm counting what I shouldn't, the totals won't... to knock. All good? So, just to check. So, someone here confuses debit and credit with those statement sensations Banking, you know, good things and bad things. In accounting, these terms are Technical skills are neither good nor bad. Then This needs to be clear to you all. people. It's not a debit and credit statement. banking, because debit is bad, credit It's good, because credit is money and debit is money. it went out. Forget about it. For accounting purposes, Debit is an increase in assets and a decrease in assets. of liabilities. Credit, increase in liabilities and decrease in assets. That's all there is to it. that is in our heads. Thus the The subject becomes much lighter, doesn't it? true? OK? So, double-entry bookkeeping methods? Put What double matches? This is what our slide answers. here. So, to explain it to you, each launch, it is done in two matches, a debit match and, you know, one or more accounts and another from the credit of one or more accounts. So, folks, always with equal values. Here, when you look here at our The slide provides a very simple example. right? You pay R$ 1,000 in rent in money. What happens? It reduces the cash flow, right? There is one credit in the cash account of R$ 1,000, or In other words, there is an outflow of money from the cash register. Why? Because he will pay something that He needs to pay, which is the rent. AND consequently our expense of rent, we say here that she It increases. Isso é um débito, despesa de aluguel é R$ 1.000, tá? So what? Did we talk about this here? He has an increase in eh eh when he He speaks as if it were an increase in expenses. Rent, because I'm going to get confused. a little bit, maybe, if we He hasn't talked about demonstrating yet. Results and expenses is an income statement account. 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 rent and a cash credit. 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 each side. In other words, this is the method of double matches operating in practice. All good? Clear to you? I'm sure of it. We're going to do it. more exercises later so that it stays Everything was very calm. How are you all doing? So, let's go. Double-entry bookkeeping method still in use. Which What's the logic behind this? So, guys, Speaking of this slide, okay? Uh, a accounting she needs to keep a Balanced assets. That's why the People talk about balance sheets, because... A balance is a scale, it's equilibrium. And this is extremely important for us. Okay, understand? Meanwhile, this is happening That's not the case when that actually happens. It actually happens, right? If something gets in, the Assets increase or revenue arises. right? Ah, usually something else comes out or It decreases. Or an asset that increases in value, right? or increases an obligation. Here's an example of Our slide is here, okay? So, the company purchase of merchandise for cash for 2,000, paying in cash. What happens? First, the company is buying merchandise for sale. Remember when I said For you, what merchandise constitutes inventory? So, we know what the name of is. Does it count merchandise? So, the company has stock. Yeah, she bought the merchandise. Did this stock enter or leave? He entered. because the company bought it, so it entered for her. There was an increase. Just a reminder, merchandise is a good or right or a obligation. It's a good thing. So, an increase of Well, entry of good, increase in assets. All good? For 2,000 cash, paying in money. If she paid in cash, then... Where did the money come from? Remember? We When you talk about money, we talk about... Cashier, always from the cashier. So, when I took the money from the cash register What was the payment method for the merchandise? a decrease in my cash account. AND dinheiro ele é um bem. A good thing is a active. Há um aumento ou uma diminuição of this asset? There is a decrease because the The money left the cash register. So what It happens, folks, when we look... pro nosso slide, né? Clearly right here. goods, assets increase, cash caixa que ela tirou para pagar. Then, Cash register money. Um ativo aumentou, o 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 See you later. Elas ficam num demonstrativo 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? So what increases what? Does it decrease? We have to understand this. Just a quick game, okay? And then we still have, right, the example. Practical application of the match method here dobradas, né? Now we're going to Here's a practical example to help us all feel better. I'm a pro at this, okay? The first An example here is the contribution of capital. In cash. So, the situation is... as follows: the partners put 50,000 into money in the company. What happens? First, let's understand the partners are putting R$ 50,000 into 50,000 in cash is being put in. What do we say about money? Account box. OK? And who's putting this up? You partners. Remember? Partners are part of net worth. So, we have money. Money is an asset, a right. or an obligation. Money is an asset. a right. So there is a good one. One good thing is an asset, as you already know, assets are assets and rights. So he spoke well, he spoke. liabilities, net worth. All good? So then we know, money came in. in the cash register, then 50,000 in cash and consequently the company has to return this money to them in the future. partners. Ou seja, gerou uma obrigação com partners, which is the net worth. So, when we say that, increase Cash account, OK? And as a consequence of that, partners, net worth, when it enters money with injection from partner, we chamamos o quê? Social capital. Increase net worth, that is, there is a share capital credit in the same value. Então, ó, débito de caixa no value of 50,000, capital credit social in the amount of 50,000. The launch shows the origin of They put this value here, which is the dinheiro, onde ele foi aplicado? in cash account, it was put there for innecessidade de pagamentos à vista. OK? Excellent. So, let's read this. Purchase of para pagar depois. Oops. Then when em tantos dias, tá, gente? What Is it happening there? Primeira coisa, a empresa lembraram? OK. Então, estoque é um bem, um direito ou uma obrigação. It's a good thing. THE empresa comprou um bem. There was a entrada de bem. Good entry. Bem é um ativo, então, aumento de ativo. OK. AND como que ela pagou? She didn't pay. She mas ela não pagou. She'll pay later. what? An obligation. Vai gerar um passivo suppliers. daqui a tantos dias. So, we already know. quais são as nossas duas contas. Then stock. Consequentemente gerou uma As a consequence, he didn't pay, did he? uh, it was 5,000. Isn't that true? Why? Therefore it is not Show up here. A troca foi estoque mais uma seja, a empresa pagará no futuro. OK? Let's go. Mais um exemplinho aí pra People, right? Working here. Payment of dívida com fornecedor à vista. Payment foi em dinheiro, pessoal. Reasoning here. A empresa tem uma dívida com Now there's part of the debt that she will... pay. So how does she do it? She pays, Literally, she's paying off that debt, right? And how will she pay in cash? So I I have a ledger there, right? The moment that What do I have to pay? Supplier. So what am I supposed to do? How am I going to pay this supplier? Pay in cash upfront? Then, First, I'll need to get the cash from the till to pay this to view. So, I'll take the bill, I said. In cash, I take it from the till and that The cash flow will decrease, that is, the... my asset. So, I have a credit in Cash account, is everything alright? AND consequently I have a debt of supplier. My debt, she will... what? decrease, because I have a high debt or debt of a certain amount and I I'm going to take 5,000 off this debt that I he had. In other words, this debt of mine, if I She had 10, now she's going and I'm going to take her off. five, she'll only stay five after to be paid. So, my decreased debt. Debit from the supplier account. So, supplier debts amounting to 3,000, cash credits in the amount of 3,000, okay? So, note that there is always a debit and a credit of the same value, Okay, guys? And here we are settling. part of the debt with the supplier, then the Liabilities decrease, OK? At the same time Money leaves the cash register, the asset also... Reduce. The double-entry bookkeeping method, He shows that these two achievements, right? These two effects occur, they are done at the same time. All good? Excellent. Okay? So let's look at another one here. For example, right, so we can become really good at it. And then we'll talk about that, right? Regarding the definition of the concepts, okay? Then, One more thing here, the sale is cash only. sale of merchandise for 2000 in money. To simplify things here... review, only consider the record of Recipe, okay? So, we're not going. Having many things there is just cost, without nothing. What happens? The company she sold merchandise. Everything that the company She sells it, she has to get paid. On the contrary than what she buys, she has to pay. So, if she sells, she will have to receive. So, she sold it. mercadoria por 2.000 em dinheiro. He spoke that she 2,000 in cash that she She sold it, she will receive 2,000. Money Where will it go in? At the checkout. Increase Cash account in assets, debit to cash. Consequently, I will register the what? The sales revenue goes to the income statement. THE revenue, how it increases wealth liquid, so consequently it is a Credit, okay? All revenue is credit. Every expense is a debit. Do you remember this? Okay? So the recipe here is going to be a credit. Lançamento débito da conta sales revenue account in the amount of 2,000. What if we were to do the launch? complete, then we would also have the reduction of Inventory and cost recording, right? But For this level, folks, the important thing is... understanding this input and output relationship money recognized as revenue. AND That's what we want you to do. Do you understand, okay? So, just for us to fix here, Okay, before we talk about doing the... nosso exercício depois, tá? Because m guys, It's for us to conceptualize here, to do a closing, because the method of matches dobradas ele é tão importante, tá? He ensures the balance of the budget. THE equality, right, which is active equal to passivo, mais patrimônio líquido, OK? AND rude. Se você errar de um lado, for example, forgetting a credit, the The total debit and credit won't match. This signals that something is wrong, doesn't it? The account will be closed. And he allows rastrear qualquer operação. So, all The inflow or outflow of value always has a another account. Se entrou dinheiro na conta caixa, de algum lugar, ele veio. Either he somebody. Se esse dinheiro saiu e foi para supplier, paid salary, paid imposto, pagou investimento, né? Of In short, the method of accounting. OK? Do you have any questions? exercises? OK? So, let's go. I'll give one more. exercises, okay? 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. Let's identify which group the account belongs to. It belongs. So, active, remember that active They are assets and rights. Liabilities are obligations, which is what that the company has to pay, and the third parties, right, and net worth, that which is connected to the partners and shareholders, right, what does that have to do with or what's connected to it? with the company's partners and shareholders. So, when I ask you, Come on, start thinking about it, okay? A box is a Is it an asset or a liability? Social capital. Suppliers, accounts payable. Customers have accounts receivable. Bank loan. Vehicles, salaries to be paid, machines and equipment, Taxes to pay. Bank checking account, retained earnings, furniture and utensils, buildings. Here we have 3, 6, 9, 12, 13. They were able to quickly figure out what it is. Each of these accounts? When I went Speaking of which, you must have said: "Ah, that "It's an asset, this is a liability." You'll be writing it down, okay? So it is It's important that you already leave the car that What is a cashier, what is a bank, what is... social capital, which is a supplier, What is the salary to be paid, what is Profit, what is a building, right? So there you have it. Sure, let's think about it a little bit. that is each of these accounts. So you guys They are able to get a basic understanding of what each one is. Are they okay? That's enough for you. think? So let's go solve the exercise, to explain to you what that That would be each one of those accounts. Then Pay attention here. Look at that, folks. Okay Clearly here, okay? Box, remember? A cash box is an asset because a cash box contains... money. Money is an asset. The money I can get that from the cash register over there. money and it's in my hand so I can pay something. So he is a Active, okay? The little "a" for asset here, look. Okay? A for assets, P for liabilities, and PL for equity. net worth. Social capital. Remember that social capital has to do with What is the partners' investment in the company? When money is only put into company, this is an obligation to third parties. special. Special are those alone and shareholders. So who is it? Heritage liquid. PL fornecedores, não é? Accounts payable. Guys, he said to pay, I don't even have it. Something to think about. He spoke about receiving, I didn't. I don't even have to think about it. The account is active, Paying is a liability, that's a fact, okay? And there it is. Accounts payable. And what happens? there? supplier, someone from whom the company has purchased goods on credit and she will pay on future passive. OK? Customers have accounts receivable. So, already I left the cue here to receive it. Customer is On credit, right? And she will receive that. cliente dentro de X dias. So, it's a that she has the right to receive. Then, Remember, cash is good, share capital is obligation, but only for special third parties, which is PL, suppliers, obligations with third parties, passive, client is good or right? It's a right, because it's not in our hands. That one's good, okay? It's a right she has. to receive from customers for the sale that She made it active. A bank loan, right? The company needed a loan of She took out this loan and she has to pay it back. This is for the bank. So, an obligation, obligation to pay, she owes to Vehicle. The company has a vehicle, it active. Salaries to be paid, same thing, right? THE to pay, obligation. Ó, ela tem que ela deve esse valor para alguém. it is a passive. All good? Machinery and equipment is an asset of company active. empresa que ela vai ter que pagar. She Ah, banks against the current. Remember que a gente quer? So, we have a bem ou um direito? We have a We have a right to money. which is in the bank that manages for people. It's an asset. Ativos são bens e rights. Retained earnings. This value good? Because she was transferred from the DRE. right? Sócio da empresa, patrimônio líquido, móveis e utensílio, bem, né? THE That's good, the company has it. Yeah, anything That's something related to that, right? She bought some. a new wardrobe, something for company, okay? Móveis, cadeiras pode ser, right? Então, isso aí são móveis e utensílios ativo. Building, building, right? it has. So, well, that's an asset too. OK? I'm sure you got everything right. ou a maioria. Now we move on to the next one. companies. liquid. trademarks and patents, accumulated losses, Labor obligations to be paid. land. You guys think about it, okay? So I'll explain. life. Investimento em outras empresas são ações que a empresa tem. She invests in these companies, right, because it has the money for of these actions. he must. Trademarks and patents. We know that she has the product that she patented that ela tem direito a ele agora. All good? labor obligations. 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 patents. Ela tem direito a um eh é algo 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 o papel e a caneta. Or if you dá para fazer de cabeça. You have to é a conta que credita, né? The exercise revisãozinha de aula. OK? So, think about it with me. The first of a company. O que quer dizer a constituição de uma empresa? The company tá sendo criada aí com sócios. What shape? Eles estão integralizando What do you debit and what do you believe? And now let's go. First, identification. dinheiro na empresa 50.000. It's going in. money. Qual é a conta que a gente chama dinheiro mesmo? He thought? And who is integrating? The partners. of profits. E para isso tem um nome enterprise. What is that name? And that Have you remembered yet? Absolutely. Let's go resolver então. There you go, folks, okay? Money, right? Estrada de bem, aumento de obrigação, ambos o valor de 50.000. To Easy, isn't it? Let's make another one. Think about it carefully, okay? So, the current. What's going on here, guys? In other words, she had the money in the till. He went to the bank and deposited the money. money in her checking account. What are the two accounts that we Do you use it? It's clearly stated here, look. Take it from the cash register. So I'm going to use the I'll use the other account (cash account) Here's what I call bank accounts. current. These are the two accounts that I I need to move. One of them will come out money and in the other one will go the money. There is a debt, there is a Credit, right? Caixa is fine, right, Obligation, it is a good thing. A bank is an asset. A right is an obligation. A right. So, if we have a good and a In fact, we only have asset accounts. there to move around. Which one do we debit? e qual a gente credita? From the box and bank checking account. Let's see. Look at that. Debit entry in bank account current. Why? Because we are depositing, putting money into the account Current, its value is increasing. So, the debit entry, right? Unlike a bank statement, which Debit is an outflow. Accounting, debit significa aumentos de ativo. I go I'll say this thousands of times, okay? And there You'll see that a bank is an account of active, increased the bank balance, which There was nothing, it went up to 10,000, 1000, In other words, an increase is a debit. consequently cash outflow, withdrawing money from the cash register to put it in the bank. So, the box was here I'll take a credit and I'll go, you know, see you later, it's settled. Zero, guys, okay? Isso aqui é 10.000, Just so you know. I'll go there put it here now to fix it up for You won't have any doubts, right? Because it is, The amount didn't come out here and I already I'm putting it here, I'll share it now. Here we are again. Just a minute. Let's go. Look, everyone, it's all done! Okay. 10,000 debit, 10,000 1 credit. For everyone With one debit, there is an equal credit. value. Entering the bank, leaving the teller window. All good? Easy, very easy. Let's talk about our third one. Accounting entry here. And what comes next? being this third accounting entry, right? A gente tem aqui, ó, compra de Goods for sale on sight, cash only. And now, class? So, what is the company doing? Buying merchandise. We have merchandise. What do we call it? Stocks. Remember? He paid cash upfront. Money us já vimos anteriormente. He spoke of money, we messed with the account box. So, we have two accounts, inventory, right, of goods, stocks and a conta caixa. OK? Então, compra de merchandise for resale valued at 8,000, pay the money. Just for us to look. We know that the company had purchase of goods, that is, there is a entry of goods, an entry of inventory worth 8,000 and consequently there is an exit of money, because we're going to pay these 8.000 que vai sair da conta caixa. Which Do we debit it? Which one do we believe? He thought? Let's go. I'm sure you got it right. Very good. Debit the inventory account, which is the merchandise worth 8,000, which was No, right? Regarding merchandise, please forgive me. AND 8,000 here from the cash register, one credit, because there was an exit of that which were purchased with cash. Okay? Any questions, folks? If you have também já coloquem, tá? Because it's good for people can ask any questions about you. Mas assim, eu tô falando, né, o just to make sure it's very clear, there are examples. para vocês, tá tudo bem? So let's go! for our next exercise. Exercise four. Que que temos aí, class? stocks. It was not paid. Então ela vai ser paga no future. E a gente lembra, quem fornece mercadoria pra gente, fornecedores. Of de fornecedor, tá bom? So we're going to de dívida com fornecedor. So there are two. credit. rule? Assets, boss, and rights. When We believe it. Obligations, which is That which the company has to pay. When It increases, we give credit. When It decreases, we debit it. So how... Would that be it? Let's see. Very good. Okay. So, stocks, we There is a debt there in the amount of 12,000, which It's an entry for a new good, a new active. And consequently the company It created a new obligation for her, a new debt that she will pay in the future. who is a supplier. Valued at 12,000 For every debit, there is a credit of equal value. We'll sort it out here, right? This is easy. It's OK? Here's one more for us to become experts at. So here we have, folks, uh... exercise five, which is the payment to supplier. So let's go. Payment to supplier in cash in the amount of 5,000, right, to a supplier there regarding to the installment purchase made previously. So let's go. Firstly, if the The company is paying the supplier. It means she has a debt that It must be paid and she is paying part of it. of this debt. All good? So here, look, has an obligation and that obligation is being paid. So, the obligation that I I had, which was a value x, now I I have x - 5,000, will it increase or will it... Will it get smaller? It will decrease. As a result, the payment is being done in cash. If it's money, Which account do we work with? box. Very good. So, it's going to come out Cash from the till is also used to pay for this. supplier. So, how would that look? box? A debit or a credit? And how Will this supplier stay? A debt or a credit? Have you thought about it? Remember, assets, assets and rights to increase the debt, to reduce credit. Liabilities, obligations. When we increase credits. When it decreases, we debit it. So, let's take a look here. Very good. debit from supplier account, because I I have an obligation, this obligation is falling, reducing, then there is a decrease in liabilities, decrease in obligation and consequently I am taking money out of the cash register, reducing my asset, reducing my property to Pay off that debt, right? In other words, the The release is on credit. All good? Let's go for our last exercise here for People should fix it well. buying a computer in cash for bank transfer. Now we We're not using a box, we're using the bank, but we're saying that it is buying something with cash payment via bank transfer banking. Guys, computer is about Regarding machinery, okay? So we can Use the term "machines and equipment". Anything related to machines or equipment, right, like a computer, the People can use a single nomenclature, Machines and equipment, okay? So, the The company bought a computer that is for office use, that is, machinery and equipment worth 7,000, paid by bank transfer. So, it was said that it's payment for Bank transfer, where did it come from? From box, No, from that place that we call bank. And the bank, we have one. Movement of what? from the checking account. So it's a checking account from a bank. The company She buys a computer and she's paying for it. by bank transfer, as if It would be like using Pix, right? Then she picks it up and Send a Pix payment or make a transfer. to the person's account and it's paid. Computer, the problem is solved, right? Then There is no future debt; it has been resolved. there. So there is an inflow of assets, which It's the machine, and there's an asset output, which It is the right, that she has the right to Her money is in her checking account. banking. So there is an increase and a decrease in the asset itself. THE Balance here. Qual delas a gente Which one do we debit and which one do we credit? Which one do you think? Let's see. Look at that. So, machine debt, equipment, because it is, the company is acquiring these machines and equipamentos, que é o computador, né? Okay entrando paraa empresa. So there is a debit of 7,000 and consequently there is an exit from dinheiro da conta bancária. So, there was a credit to the bank account, which is Cash outflow in the amount of 7,000. How are you all doing? It has to stay, from Certainty has to remain, it was made clear there. For you, right, for you guys in a way Okay, in general? É importantíssimo eh a then you need to memorize the exercises very well, okay? good? Só vou parar de compartilhar aqui, OK? It's OK? So, I just want to say thank you. Your participation is very important and... We'll see each other in the next class, okay? Hugs, everyone, see you next time. Goodbye. Goodbye. actions