Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 204 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 219 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 226 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 233 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 258 Deprecated: Function set_magic_quotes_runtime() is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 27 Strict Standards: Declaration of Walker_Page::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_Page::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_Page::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_Page::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_PageDropdown::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1274 Strict Standards: Declaration of Walker_Category::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_Category::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_Category::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_Category::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_CategoryDropdown::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1472 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1671 Strict Standards: Redefining already defined constructor for class wpdb in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\wp-db.php on line 499 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\cache.php on line 103 Strict Standards: Redefining already defined constructor for class WP_Object_Cache in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\cache.php on line 482 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\l10n.php on line 471 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\query.php on line 61 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php on line 1409 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php on line 1524 Strict Standards: Declaration of Walker_Comment::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Declaration of Walker_Comment::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Declaration of Walker_Comment::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Declaration of Walker_Comment::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Redefining already defined constructor for class WP_Dependencies in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\class.wp-dependencies.php on line 33 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\taxonomy.php on line 825 Strict Standards: Redefining already defined constructor for class WP_Embed in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\media.php on line 1030 Strict Standards: Redefining already defined constructor for class WP_Http in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\class-http.php on line 61 Strict Standards: Redefining already defined constructor for class WP_Http_Cookie in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\class-http.php on line 1723 Strict Standards: Redefining already defined constructor for class WP_Widget in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\widgets.php on line 93 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\widgets.php on line 324 Strict Standards: Declaration of Walker_Nav_Menu::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Strict Standards: Declaration of Walker_Nav_Menu::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Strict Standards: Declaration of Walker_Nav_Menu::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Strict Standards: Declaration of Walker_Nav_Menu::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\contestant-rating\contestant-rating.php on line 69 Warning: session_start(): Cannot send session cookie - headers already sent by (output started at D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php:1409) in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\wordpress-pagseguro-shopping-cartzip\wp_shopping_cart.php on line 22 Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php:1409) in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\wordpress-pagseguro-shopping-cartzip\wp_shopping_cart.php on line 22 Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\pomo\mo.php on line 184 Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\pomo\mo.php on line 184 Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\pomo\mo.php on line 184 Warning: Cannot modify header information - headers already sent by (output started at D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php:1409) in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\contestant-rating\cr.class.php on line 304 Strict Standards: Non-static method WP_MatchesMapRegex::apply() should not be called statically, assuming $this from incompatible context in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 219 Balanço patrimonial e a importância para a transparência contábil Blog Dominus Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\general-template.php on line 1631
ago
08
2012
Balanço patrimonial e a importância para a transparência contábil

Com certeza você passou por algum estabelecimento comercial e viu uma placa dizendo: “fechado para balanço”. As placas falam do Balanço Patrimonial, uma das principais demonstrações contábeis feitas por uma empresa. Embora a grande maioria faça de ano em ano, o espaço de tempo para um balanço depende de cada gestão e do tipo de serviço e é chamado de “exercício social”.

Existem setores – como o da agricultura – em que o balanço é feito num período superior a um ano, variando de acordo com as safras. Mas o normal para esse tipo de demonstração é o prazo anual, já que os procedimentos para um balanço são variados e podem se tornar trabalhosos.

Essa demonstração contábil é obrigatória para todas as empresas e sociedades, exceto para pequenos empresários e sociedades rurais. Diferente das Empresas de Pequeno Porte (EPP), as pequenas empresas são aquelas nas quais a própria família emprega a mão de obra, sem contratação de externos. Portanto, os débitos e créditos não necessariamente de mesmo valor.

Qual a importância do Balanço?

O Balanço pode ser comparado com um “Raio X”. Por meio dele, é possível saber a situação patrimonial da empresa no período que cabe ao exercício social. Através dele, podemos ver os bens, valores a receber e valores a pagar naquela data determinada. Sendo assim, ele se divide em duas partes:

• ativo: bens e direitos, como ativo circulante, disponibilidades, estoques, créditos, despesas de exercício seguinte, investimentos, entre outros.

• passivo: obrigações, como passivo circulante e obrigações de curto prazo, além do patrimônio líquido, que divide-se em capital, reserva e ajustes de avaliação patrimonial.

Dessa forma, o balanço patrimonial deve abranger essas características, sempre apresentado em duas colunas, com o exercício atual e o exercício anterior. Isso possibilita que sejam observados os valores entre os dois anos, fazendo um comparativo entre os dois exercícios sociais, e tomem-se as decisões de acordo com a realidade da empresa.

O Balanço é indispensável para a contabilidade, já que é por meio dele que se pode aferir a qualidade e quantidade do patrimônio da empresa em questão. Ele tem importância para as empresas de todos os segmentos, independente da sua forma de tributação.

Continue acompanhando a Dominus Auditoria para saber mais novidades sobre contabilidade, auditoria interna, auditoria externa e consultoria organizacional: Facebook | Twitter.

Fontes: Contábeis e Julio Battisti.
Imagens: Google Imagens.

* * * * * (6) voto(s).
  • Share/Bookmark

Deixe uma resposta

O seu endereço de email não será publicado Campos obrigatórios são marcados *

*

Você pode usar estas tags e atributos de HTML: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>