CONTABILIDADE INTERMEDIÁRIA balancete

7/17/2019 CONTABILIDADE INTERMEDIÁRIA balancete

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FACULDADE ANHANGUERA DE BRASÍLIACIÊNCIAS CONTÁBEIS 3º/4° SEMESTRE/2014

CONTABILIDADE INTERMEDIÁRIA

TAGUATINGA-DF, 15 DE SETEMBRO DE 2014.



FACULDADE ANHANGUERA DE BRASÍLIACIÊNCIAS CONTÁBEIS 3º/4° SEMESTRE/2014

CONTABILIDADE INTERMEDIÁRIA

TAGUATINGA-DF, 15 DE SETEMBRO DE 2014.



SUMÁRIO

1. INTRODUÇÃO................................................................................................................... 04

1.2 BALANCETE DE VERIFICAÇÃO...................................................................................05

1.3 LUCRO APURADO...........................................................................................................05

1.4 DEMONSTRAÇÃO DO RESULTADO DO EXERCCIO !DRE"...................................0#

1.5 TOTAL DO ATIVO CIRCULANTE.................................................................................0$

2. CONCEITOS %UE DEFINEM O REGIME DE CAIXA E REGIME DE

..COMPET&NCIA....................................................................................................................0$

2.1 CONTABILI'AR A OPERAÇÃO DE ACORDO COM REGIME DE

COMPET&NCIA......................................................................................................................0(

3.CONTAS RETIFICADORAS PASSIVO.............................................................................0)4. INSALUBRIDADE..............................................................................................................0)

4.1 PERICULOSIDADE..........................................................................................................104.2 *ORAS EXTRAS...............................................................................................................11

4.3ADICIONAL NOTURNO...................................................................................................124.4 VALE-TRANSPORTE.......................................................................................................12

4.5 SAL+RIO-FAMLIA..........................................................................................................13

4.# PREVID&NCIA SOCIAL...................................................................................................144.$ IMPOSTO DE RENDA......................................................................................................14

4.( FGTS...................................................................................................................................15

4.) CONTRIBUIÇÃO CONFEDERATIVA............................................................................15

4.10 CONTRIBUIÇÃO SINDICAL.........................................................................................155. FALTAS................................................................................................................................1#5.1 FALTAS ADMISSVEIS....................................................................................................1#

#. PENSÃO ALIMENTCIA....................................................................................................1$

$. FRAUDES CONTABEIS.............................................................................................1( 1)(.REFER&NCIAS BIBLIOGR+FICAS...................................................................................20



4

INTRODUÇÃO

O / 67689: ; <= =:>6: :?6/ @< :> > :> =

=:6=: => ><> >6:> >/:> !>/:> ;6:>/:> :> >/:>

;6:>/:> :>".

A;> : / ; :>>/ ?6:> ></:> 6=:>

:6/6 <= => <= : :: =:, = :=: /: :<:>

=:>6:> :?6> 6=:>.



5

12 BALANCETE DE !ERIFICAÇÃO

B/ 67689: C:=6 B, => >: >68:>,

:: := > 67:=8> :>> T/ 1.

TABELA 1 " C#$%&'()& B*+&

C#'+&, S&-.# *$ R*&),

R6 S68:> RH 4$$.000,00D</6> D>:> !C<: P:" RH 5$.000,00F::> !C<: P:" RH )0.000,00D</6> R !C<: P:" RH 1(0.000,00V</:> RH 45.000,00P:6>9: C;6: L6@<689: D<6:> RH 33.000,00D>>> := V> RH 2$.000,00D</6> P !C<: P:" RH 54.000,00E=;>6=:> !L:: P:" RH 45.000,00R> L<:> RH #0.000,00

D>>> D689: RH 3$.500,00D>>> := S/?6:> RH 1().000,00D>>> := I=:>:> RH 52.500,00C6/ S:6/ RH 2)4.000,00D66:> P !C<: P:" RH #.000,00MJ6> U>/6:> RH 2(5.000,00E@<6=:> RH 2$0.000,00D6>:/ RH 30.000,00

T#+&- RH 2.232.000,00 F:K A<:

13 LUCRO AURADO

TABELA 2 B&-&'*+* M*',&- .* !*))&5#

R6 S68:> R6 477000800D</6> D>:> !C<: P:" RH 5$.000,00F::> !C<: P:" RH )0.000,00D</6> R !C<: P:" RH 1(0.000,00V</:> RH 45.000,00

P:6>9: C;6: L6@<689: D<6:> RH 33.000,00D>>> := V> RH 2$.000,00



6

D</6> P !C<: P:" RH 54.000,00E=;>6=:> !L:: P:" RH 45.000,00R> L<:> RH #0.000,00D>>> D689: RH 3$.500,00

D>>> := S/?6:> RH 1().000,00D>>> := I=:>:> RH 52.500,00C6/ S:6/ RH 2)4.000,00D66:> P !C<: P:" RH #.000,00MJ6> U>/6:> RH 2(5.000,00E@<6=:> RH 2$0.000,00D6>:/ RH 30.000,00

T#+&- RH 1.11#.000,00

F:K A<:

14 DEMONSTRAÇÃO DO RESULTADO DO E9ERCÍCIO :DRE;

RECEITA OPERACIONAL BRUTA

!" R6 S68:> 4$$.000,00

!-" DEDUÇES DA RECEITA BRUTA

I=:>:> !52.500,00"

!" RECEITA OPERACIONAL BRUTA 424.500,00

!" RESULTADO OPERACIONAL BRUTO 424.500,00

!-" DESPESAS OPERACIONAIS

D>>> := V> !2$.000,00"

D>>> D689: !3$.500,00"

D>> := >/?6:> !1().000,00"

!" RESULTADO L%. DO EXERCCIO 1$1.000,00

O /: : /<: > : =: : 6=:>: 7:6 223.500,00.

CALCULO

4$$,000.00 -2$.000,00 -3$.500,00-1().000,00-52.500 1$1.000,00



7

1<TOTAL DO ATI!O CIRCULANTE

C:=6 B DK 31122010

A6: C6</D6>:/ 30.000,00

D</6> R 1(0.000,00!-" D</6> D>:> !5$.000,00"T:/ 153.000,00

2 CONCEITOS =UE DEFINEM O REGIME DE CAI9A E REGIME DE

COMETÊNCIA

N: R6= C:=6, : 6>: : :<=: > ? @< : :

:<. E> : : > <= !" :< <= > !>>> <>:>". A

:6/6 76 : R6= C:=6 :=: >: : 6>: : :<=:

: 7: : !:< >, : :<=:, 9: 6=:: @<: :< :<

".

A C:6/6 <6/6 : R6= C:=6, :< >, > R6> :< D>>>

= :> /:> :6/6:> : : => : ::< : 7: G:, 6>: ;,

/689: : >68:, := : =6/, , : >::, 9: 6=::

C:6/6 @<: :< :< , => >6= @<: 7:6 /6: : :.

? : R6= C6Q ; 67 : 6= :=6. N: R6= C6Q,

:>6=:> : 6>: :> :<=:> @< 7:= :> :< 6:>, :=: > 7:>>

<= : ?6.



8

P /6 =689: :> ></:> <= =>, : =6> :=<= :=:

; @< > <6/6 : R6= C:=6, : /;= > :>6 > > 7<>

> >>> /6>, =;= :>6-> 689:, @< : R6= C6Q 9: ;

:>6. O D=:>6: R></:> : EQ6: !DRE", <= :> =6> 6=:>

/J6:> >9: <= =>, ; :76:: /: R6= C:=6. A;>

> /J6: :=:> > > <= => /<: :< <: = <= =6:

:: =:.

P:;=, : R6= C6Q =;= ; =<6: 6=:. ;> / @< >9:

:76::> :> =:>6:> 766:> =>, :=: : Q=/: :

D=:>6: F/<Q: C6Q !DFC", :<: :> > =:>6:> >>66>

>9:. E> /J6: :> =:> > > >> 66: =>, ; ;> /

@< >=:> :=: >? > 766 :689:.

21 CONTABILI>AR A OERAÇÃO DE ACORDO COM REGIME DECOMETÊNCIA

D :: := : R6= C:=6 C:=6 B ? /8: =

>< >6<89: :?6/, :=: >> ><:, : Q6: 76: = 31122010, : :/

RH 2$.000,00.

P:@< /: 6= :=6 >89: ; :6 : :: = @<

::<.

http://www.treasy.com.br/1/post/2013/07/dre-demonstrativo-de-resultados-do-exercicio.html

http://www.treasy.com.br/1/post/2013/07/demonstrativo-de-fluxo-de-caixa.html



http://www.treasy.com.br/1/post/2013/07/dre-demonstrativo-de-resultados-do-exercicio.html



9

P=: 6=6 / !010)2010"

D C:>

C B:> RH ).000,00

A:689: :=: >> 6=6 / !310(2010"

D D>> := ><:C S<:> RH ).000,00

3CONTAS RETIFICADORAS ASSI!O

T= < :, := : :6: <6 : >/: :/ : <: @<=, >9: :> : P>>6: := >6> : A6:, >>6= >:, = 7<89:

6> > : A6:, >> :> 76= : /: 66: : /8: = >= >

>/:> :>. P @< <= : : P>>6: >/: : ; >>?6: @< :>

<=:> 6=6<68> / ::6:> >= >>6= 6>:>K > 6=6<68> =

L8=:> ;6: :> <=:> ;6:.

EQ=/:>K

P>>6: C6</- PC <:>

C:> 676:> : P>>6:K S9: :> : >>6: := >6> : 6:,

>>6= >:, = 7<89: 6> > : 6:. <:> .

4 INSALUBRIDADE

T:: /: @< Q 66 :< :8> 6>/<>, :> =:/> :

. 1(), CLT, ? 66: : 66:/ 6>/<6 >6:K

A. 1(). S9: :>6> 66> :< :8> 6>/<> @</>@<, : >< <, :68> :< =;::> /:, Q:= :> =:> > :6:> >, 6= :> /6=6> :/W6 76Q:> = 9: < 6>6 : : =: Q:>689: :> ><> 76:>.

O 6: 1)2 CLT, : >< , 76 :> <> 6>/<6 6:>,= 7<89: 66 Q6K

A. 1)2. O Q6: /: = :68> 6>/<>, 6= :>/6=6> :/W6 >/6:> /: M66>;6: : T/:, >><

89: 66:/ >6= 40Y !@< : :", 20Y !6



10

: :" 10Y ! : :" : >/?6: =6=: 69:, ><: >/>>676@<= :> < =?Q6=:, =;6: =6=:..

10Y - G< M6=:20Y - G< M;6:40Y - G< M?Q6=:

41 ERICULOSIDADE

O 66:/ 6</:>6 ; <= /: 6: : =: Q:>: 66> 6</:>>.

S9: 6</:>> > 66> :< :8>, : < :< :> ><> =;::>

/:> :76< <= :: := ><>6> 67/=?6> :< Q/:>6:>, = :689:

6>: <:. EQ=/:K 76> :>: :=<>/, :: = 6>6<6:

?>, .

A 6</:>6 ; 6 : 6 : E6: : T/: :<

M;6: : T/:, 6>:> : M66>;6: : T/: !MTE". B>K . 1)5 CLT.

A <6><6 /6> = =6: @<, =>=: @< : :: : /:

:= 66> 6</:>> 9: > :< ? 666 : 66:/ 6</:>6.

N9: > /6 6</:>6 : /: @< ; Q:>: > </=, :<

>, 9: = :: </ := >6<89: 6>:, >/: > >6 6>: = :: :<

:89: :/6 /:, : =: ::6:/, :7:= : 6: $Z 66>:

XXVI C:>6<689: F/.

S=</ NZ 3#4 : TST A66:/ 6</:>6. EQ:>689: </, =

6=6 !:>9: > O68> <6><66> .Z 5, 25( 2(0 SDI-1" !R>.

12)2005 - D 20.04.05". I - F <> : 66:/ 6</:>6 : =: Q:>:

== :< @<, 7:= 6=6, > ><6 :68> 6>:.

I6:, >, @<: : :: ?-> 7:= </, >>6= :>6: :

7:<6:, :< : @<, >: 6</, ?-> : =: Q== <6:. !Q-O> Z 05 -

I>6 = 14.03.1))4 Z 2(0 - D 11.0(.2003" II.

A 76Q89: : 66:/ 6</:>6, = </ 676: : //

::6:/ : =: Q:>689: : 6>:, > >6, > @< < =

::> :< :8> :/6:>. !Q-O Z 25( - I>6 = 2$.0).2002".



11

O /: : 66:/ 6</:>6 >? : >/?6: : =: >6: 30Y,

>= :> ;>6=:> ></> 6768>, =6:> :< 668> :> /<:>

=>.

42 HORAS E9TRAS

A /6>/89: /6> 6 >/ @< <89: :=/ : /:, >/: :>

>:> >66>, ; ( !:6:" :> 6?6> 44 !@< @<:" >=6>, : =?Q6=:.

T:6, :? : 6?6 /: :> =:> =6:> > >6

:> ></=>, = =: 9: Q> <>, : =?Q6=:, 76: >68:

Q:6?6:, =6 :: 666</, :: :/6:, :89: :/6 :< >8

:=6. EQ6:/=, ::: >>6 6=6:>, :? > :: /;=

: /6=6 //= =66:.

O>.K CLT . 5( [ 1Z N9: >9: >:> = :=<> :=: :

Q:6?6 > 68> :?6: : 6>: :: 9: Q> 6: =6<:>,

:>: : /6=6 =?Q6=: =6<:> 6?6:>. !P?7: >:".

A =<89: : >68: Q:6?6:, > :=</89: C:>6<689:

F/1)((, @< ? :>, :6:6=, : ::, :89: :< >8

:=6, >?, : =6=:, 50Y !6@< : :" ><6: : :=/.

A L6 $.4151)(5 : E<6: TST 1$2 =6= @< > :> Q:6?6>

6</= >> = > :=<> : ?/</: : D>>: S=/ R=<:

- DSR.

FORMA DE CÁLCULO

A 689: > :> Q> : >>: >=/ =<: /</-> ><6

7:=K

- >:==-> > :> Q> : =>\

- 66-> : :/ :> /: =: 6> 6> : =>\

- =</6/6-> /: =: :=6:> 76:> : =>\

- =</6/6-> /: /: : Q := ;>6=:.



12

43ADICIONAL NOTURNO

C:>6-> :<:, > 66> <>, : /: /6: > 2200=6:> <= 6 > 0500=6 :> : 6 ><6. A : :=/ = <89: #0

!>>>" =6<:> : :<, : 6>:>689: //, > 66> <>, ; :=<

:=: >: 52 !6@< :6>" =6<:> 30 !6" ><:>. O< >, :

:< >:7 <89: $ =6<:> 30 ><:> :< 6 12,5Y >: : /: :

6<.

A : :<, > 66> <>, > := <= ;>6=: :

=6=: 20Y !6 : :" >: : /: : 6<, Q: :68> =6> ;76>

6>> = ::, :89: :/6 :< >8 :=6.

44 !ALETRANSORTE

O V/-T>: :>6<6 76: @< : =: 6? : /:

<6/689: 76 = >>> >/:=: >66-/: 6->.

E-> :=: >/:=: >:= :> >=:> :=:> 6= :

766?6:, : <= :< =6> =6:> >:, >< >66 : /:/ /:.

N9: Q6> =689: // 6>W6 =6= @< > :6J6: :

7:6=: : V/-T>:, 9:, : =: <6/6:-> >: :/6: :

=6= @< > 6>W6, : =: ; :6: 7:-/:>.

O =: >> : V/-T>: ? 67:= : =:, : >6:K >< 8: >66/\ :> >68:> =6:> >: =6> @<:> : ><

>/:=: >66-/: 6-> : =: > <6/6:> : 6 :

>/:=: >66/:>66.

O V/-T>: >? <>:K /: 766?6:, / @<6/ #Y !>6>

: :" >< >/?6: ?>6: :< 6=:, Q/<:> @<6>@< 66:6> :< >\

/: =:, : @< Q / 76 :6 6:.

4< SALÁRIOFAMÍLIA



13

B76: : :> ><:> =:>, Q: :> :=;>6:>, :> /:>

</>:> := >/?6: =>/ ; RH (#2,#0, <Q6/6 : ><>: :> 76/:> ; 14

:> 6 :< 6?/6:> @</@< 6 !O>89:K S9: @<6:> :> 76/:> :>

:> :> </:>, >> > @< 9: :>><= > ><766> : J6: ><>:,

: 6 :]=6 =:> :> >> :=:".

P :>>9: : >/?6:-7=/6, P66 S:6/ 9: Q6 =: =6=:

:6<689:.

D :: := P:6 I=66>6/ Z 40$, 14 </: 2011, : /: :

>/?6:-7=/6 >? RH 2),43, : 76/: ; 14 :> 6:=/:> :< 6?/6:, @<=

; RH 5$3,)1.

P : /: @< RH 5$3,)2 ; RH (#2,#0, : /: : >/?6:-7=/6

: 76/: ; 14 :> 6 :< 6?/6: @</@< 6 >? RH 20,$4.

? %<= = 66: : 76:\

^ : =: : /: </>: @< >= = 66\

^ : =: : /: </>: :>: : 6/6, : 6 :< = ::

<Q/6: :8\

^ : /: </ !=: </ :< /: </>:" @< > :>:

: 6 :> #0 :>, > :==, :< 55 :>, > =</\

^ :> =6> :>:>, > @< =:> :< /:> </>:>, @<:

:=/= #5 :> !:==" :< #0 :> !=</".

O> >=:> 9: = 66: : 76:. %<: : 6 =9 >9: ><:>

=:> :< /:> </>:>, =:> = 66: : >/?6:-7=/6.

A89:K O 76: >? : @<: 76/ !:" :=/ 14 :>, = >:

7/6=: : 76/:, : :>69: >=: : ><: , : >: : 76/: 6?/6:,

@<: >>89: 66.



14

4@ RE!IDÊNCIA SOCIAL

A P66 S:6/ ; : ><: >:6/ >>: @< :6<6. <= 6>6<689:

/6 @< = :=: :6: : : 66:> :> ><> ><:>.

A >76 / P66 S:6/ ; <6/6 ><>6<6 :

/: :6<6, @<: / 6 /:, > / :8,

6/6, 6 8, =: >=: 6:/<?6:, :< =>=: =6

/<>9:.

47 IMOSTO DE RENDA

<= 6=:>: Q6> = ?6:> >>, : >>:> :< =>> >9: :6>

<6 = >< =;6 </ : ::.

E> = : 6 :: := =;6 </, :< : > 76Q =

<= =.

N: B>6/, : I=:>: R ; :: =>/= : : ><6 :

:6<6 <= /89: <> </ @<: : 6=:>:, >: @<

>>> /:> 9: > :=:/::> /> <:6> 6<?6>.

O> :6<6> > 66= =K

1. I=:>: R P>>: F>6 !IRPF"

2. I=:>: >: R P>>: <6 !IRP"

A /89: <> </ ; :6:6= 76 ;> <= >:7_ J6:

@< : > :6: : >6 R6 F/. A >=6>>9: > 67:=8> ;

:6:6= 76 / 6.

T/ IRRF 2011K

IRRF `

B> C?/</: ` !Y" ` D<89: `



15

A; 15##,#1 ` - ` - `

D 1.5##,#2 ; 2.34$,(5 ` $,50Y ` RH 11$,4) `



16

D 2.34$,(# ; 3.130,51 ` 15Y ` RH 2)3,5( `

D 3.130,52 ; 3.)11,#2 ` 22,50Y ` RH 52(,3$ `

A6= 3.)11,#3 ` 2$,50Y ` RH $23,)5 `

D<89: 15$,4$ : `

4 FGTS

O F<: G6 : T=: S68: !FGTS" 7:6 6: ; #0

: : /: =66: >= <> <>.

S: >>6=, : 66: =>, :> =:> :>6=, = :> >

CAIXA, = := :> ><> =:> 6</> : :: /:, : /:

:>: (Y : >/?6: 7<6:?6:.

:>6: ; : 6 $ : => ><>@< : => /:

V/:K (Y !O6: : :" : >/?6: : : /:. N: >: :: /:

76=: :> =:> L6 .Z 11.1(005 !C:: A6=", : </ ; <6:

2Y. O FGTS 9: ; >:: : >/?6:, ; <= :689: : =:, Q: =>: /: :=;>6:.

4 CONTRIBUIÇÃO CONFEDERATI!A

A C:6<689: C:76, <: :6: ; : <>6: : >6>= :76:,

:? > 76Q = >>=/6 / : >66:, :7:= : 6: (Z 66>: IV

C:>6<689: F/, 6= :6<689: >66/ 6 6=.

A., (Z - /6 >>:689: :76>>6:/ :< >66/, :>: : ><6K

IV - >>=/6 / 76Q? :6<689: @<, = > : :6 :76>>6:/, >? >: = 7:/, <>6: : >6>= :76: >89: >66/ >6, 6= :6<689: 6> : /6\

410 CONTRIBUIÇÃO SINDICAL

A C:6<689: S66/ :> =:>, 6 :6J6, >? >: =



17

7:/ =: <= >J : => =8: : :>:?

=<89: <= 6 /:.

O 6: 14) C:>6<689: F/ :6<689: >66/,

::=6= := :> 6:> 5$( 5$) CLT, :> @<6> = / :6<689:

::> @< 66= > :6> :]=6> :< :76>>6:6> :< > :76>>> /66>.

< FALTAS

A> 7/> 9: <>676> : /6 9: 9: 66: >/?6:> =6> :>@<6>

/6>, := ></ = 7/ / :< , :7:= > 6<>W6> :< 689:\ =>

:= <>6766 6=6:> @<, > >6= :>6, ? <689:.

: >: :8 = >>: 7=/6, =6: 6=:, :< :< 6J>

7:8 =6:.

O =: =<89: : 6 :<>: @<: 9: 6 <=6:

6/= : /: >=, >/: > > 7/> 7:= :>6>

<>676>. S >= = @< :< 7/ 6<>676, :: 76:, > ? :

66: =<89: : 6 >6:.

<1 FALTAS ADMISSÍ!EIS

O =: :? 6Q := : >68: >= <: : >/?6:K ; 2

!:6>" 6> :><6:>, = >: F/6=: : ]<, >, >, 6=9:

:< >>: @<, / = >< C6 T/: P66 S:6/, 6 >: ><

6 :]=6\ ; 3 !>" 6> :><6:>, = 6< >=:\ : 5

!6:" 6>, = >: >6=: 76/:, : : 6=6 >=\

@ ENSÃO ALIMENTÍCIA

A >9: /6=6 ; a@<6 76Q /: <6 > 6 /: >:>?/

!>6:6:", =<89: :> 76/:> :< : :<: ]<a.

O /: >> :6<689: ; 6?/ 7=/6 9: Q6> <= / 9:

@< 66@< : @<: ; <>: :< 9:.



18

S : :6<6 >9: = =: 76Q: !:= 6 >>6 :< 7<6:?6:

/6:", : /: ? > >6</: = </ >< . P ?/</: /@<:,

67/<6? : =: :/ 76/:> =:> @< / :>><6 : @<: >> </ >

= /: /. S<6=, =;= 7? > / :>><6 :<:> > !>:>,

6>, :>, ." > = =:6 J6, : >: > :> :/6:>, > :7

6 : /: >, /;= Q6>6 :<> >>> Q6:6>.

N:=/=, >9: ; 76Q = 20Y : 6 @<: = > <= 76/:.

O </ 30Y ; <></ @<: Q6>= :6> :< =6> 76/:>, :: > ><6: :

>: :/ <=:>. S 7:= :6> 76/:> =9> 67>, :><= > = 15Y

<=. S 7:= >, 10Y \ :;=, </ 676: >> >:= = >6:=66: @<: : /: > @<6 :?/.

C>: : : >9: > :76>>6:/ /6/ :< <]:=: :< >:

67:=/ :< Q >/6/, >9: :><= > >/6 = /:> :>.

6> :89: </ :> /:> /: >/?6: =6=: :< :<: 6 :]=6:.

I? 67/<6 : /: >9: =;6 :> : 6, : 9: 6 @< / /

:> >66> a6@<a @< / >. O> 76/:> = 66: <><7<6 : =>=: 9:

6 : 6, => >9: 9: >6 7 :<8. C:7:= T/ 3.

TABELA 3 DEMONSTRATI!O DETALHADO

F<6:?6:

S/6: >

F6/:>=:> 14:>

*:>Q

A66:/ 6>/<6

A6. 6</:>6

P>9:/6=6

V/>:

F/>

000001 3.500,0

0

N9:

=/

23(.3

4

1.400,00 N9: N9: N9: 0

000002 2.(50,00

N9:=/

)$.1# N9: 5$0.00 $12.50 N9: 0

000003 (00.00 24.## (1.(2 N9: N9: N9: 4(.00 0000004 4.500,0

0 N9:=T/

30#.(2

1.(00,00 )00.00 1.350,00 N9: 450.00

000005 2.350,0

0

N9:

=/

)#.14 N9: N9: N9: N9: $(.33

00000# 5.350,0 N9: 0 N9: N9: N9: N9: 0



19

0 =/

00000$ 510.00 35.00 52.1# N9: N9: N9: 30.#0 0

7 FRAUDES CONTABEIS

S<>>9: >W/:>

A> 7<> :?6> @< /= : =: 766: =<6/ :=8= =

=:, := 7/6 E:.

02 .* D**$# .* 2001

A E:, 6 =6 : >: ;6:, 7/6 :6> > 6>

fraude contábil em seus balanços. A/6>> =: >6== @< 6>6:>

7<6:?6:> :=6 6= <: /: =:> USH #0 6/>. EQ<6:>

=> 7:= :::> Q/68> >: : >W/: : C:>>: =6:.

2< .* '(# .* 2002

S< =6: :: /7:6 /: 6>W6 :> E>:> U6:>,

b:/C:= !7::" =6 @< :</:< > USH 3,( 6/> :> /8:> 2001 66:

2002.

N: B>6/, : >W/: 76: >: >: : 8: > 8> E=/, @<

; ::/ / :=6 =6.

2 .* '(# .* 2002

A X:Q <6 6>9: USH #,4 6/> @< haviam sido registrados

irregularmente nos balanços :> /6=:> 6: :> :: :: =: : ? /:



20

=: 766:. A :=6 7:6 =</ = USH 10 =6/> : :> :> 7<=:>

:> /<:> 1))$ 2000.

A <6:6 > :> : C7:< B>6/ :< <= :=: :?6/ RH 1,2 6/9:. O /: ; : 6/: : @< 7:6 :6: = :<<: / =6 7>, RH 400

=6/>.

E= </:, /89: 6</6> > :> 6> : B>6/

:::< > : 9: >6, M P<c:, : 6:6.

T=;= :::< : :=6=: : :: := <6:6 D/:6, =>=

:/6 : >W/: : : PANAMERICANO.

A D/:6 7:6 >:>?/ : <6 > :> : C7:< :> 6:> :> ; 200).

A<6:<, ::, > :> : >9: P<c:, @< >><=6< : : = 200#.

O <: :/ => 7:6 /: J> :/<>9: > <6:6> 6

Q /6> / dPMG, : J> =6>>9: P<c:.



21

REFERÊNCIAS BIBLIOGRÁFICAS

K___.>c.:=./:67--6=--6Q--6=--:=6.

A>>: = 30 A:>: 2014\

K___.=<:>.:=.2010026=--6Q-Q-6=--:=6

K___.=66>:>.:=.67:=->6:>6=--:=6-Q-6=--

6Q20#54. A>>: = 30 A:>: 2014\

K___.:/:6/6.:=.<6:=6.=.A>>: = 30 A:>:

2014\K___.>::6/6.:=.:<:/.. A>>: = 30 A:>:

2014\

K___.:/:6/6.:=.=6>/--676:.=. A>>: =

30 A:>: 2014\

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