Transações (por letra)

Balance Sheet
(a) (b) (c) (d) (e)
ASSETS
Current Assets
Cash
Accounts Receivable
Office Supplies
Non Current Assets
Equipments
Total Assets 0 0 0 0 0
Liabilities & PL
Current Liabilities
Accounts Payable
Equity
Capital
Retained Earnings
Total Liabilities & Equity 0 0 0 0 0

INCOME STATEMENT
Revenues from services
(-) Cost of services sold
(=) Gross Profit
Salary expense
Electricity Expense
Office Supplies expenses
Net income 0 0 0 0 0
ansações (por letra)
Saldo Final
(f) (g) (h) (i) (j)

0
0
0

0
0 0 0 0 0 0

0 0 0 0 0 0

0
0
 0
0
0
0
0 0 0 0 0 19,100
 Transações (por letra)
Balance Sheet
(a) (b) (c) (d) (e)
ASSETS
Current Assets
Cash 10,000 -800 -400
Accounts Receivable
Office Supplies 800
Non Current Assets
Equipments 5,000 500
Total Assets 15,000 0 500 -400 0
Liabilities & PL
Current Liabilities
Accounts Payable 500 300
Equity
Capital 15,000
Retained Earnings - - - -400 -300
Total Liabilities & Equity 15,000 0 500 -400 0

INCOME STATEMENT
Revenues from services
(-) Cost of services sold
(=) Gross Profit
Salary expense -400
Electricity Expense -300
Office Supplies expenses
Net income 0 0 0 -400 -300
ansações (por letra)
Saldo Final
(f) (g) (h) (i) (j)

12,000 -300 -100 1,000 21,400

8,000 -1,000 7,000
-200 600

5,500
20,000 -300 -100 0 -200 34,500

-300 500

-100 14,900
20,000 - - - -200 19,100
20,000 -300 -100 0 -200 34,500

20,000 20,000
0
 20,000
-400
-300
-200 -200
20000 0 0 0 -200 19,100
 Transações (por número)
Balance Sheet
(a) (b) (c) (d) (e) (f) (g)
ASSETS
Current Assets
Cash
Accounts Receivable
Non Current Assets
Equipment
Vehicles
Total assets 0 0 0 0 0 0 0
Liabilities & Equity
Current Assets
Accounts Payable
Notes Payable
Equity
Capital
Retained Earnings
Total Liabilities and Equity 0 0 0 0 0 0 0

Income Statement
Revenues from services
(-) Cost of services sold
(=) Gross profit
Salary expense
Telephone Expenses
Net Income 0 0 0 0 0 0 0
 Saldo final
(h) (i)

0
0

0
0
0 0 0

0
0

0
0
0 0 0

0
0
0
0
0
0 0 0
 Transações (por número)
Balance Sheet
(a) (b) (c) (d) (e) (f) (g)
ASSETS
Current Assets
Cash 30,000 -4,000 5,000 -4,000 3,000 -500
Accounts Receivable 7,000
Non Current Assets
Equipment 6,000
Vehicles
Total assets 30,000 6,000 -4,000 5,000 -4,000 10,000 -500
Liabilities & Equity
Current Assets
Accounts Payable 6,000 -4,000
Notes Payable 5,000
Equity
Capital 30,000
Retained Earnings 0 0 -4000 0 0 10000 -500
Total Liabilities and Equity 30,000 6,000 -4,000 5,000 -4,000 10,000 -500

Income Statement
Revenues from services 10,000
(-) Cost of services sold
(=) Gross profit
Salary expense -4,000
Telephone Expenses -500
Net Income 0 0 -4000 0 0 10000 -500
 Saldo final
(h) (i)

5,000 -7,000 27,500

-5,000 2,000

6,000
7,000 7,000
0 0 42,500

2,000
5,000

30,000
0 0 5,500
0 0 42,500

10,000
0
10,000
-4,000
-500
0 0 5,500
 P.S.:
h) The one-month rent was acquired at the end of January
l) The interest rate is 6% p.a

Obs: este exercício você consegue fazer sem o exercício 3.17. As informações de que você precisava estão no quadro P.S

Balance Sheet Saldo Inicial

(a) (b) (c) (d)
ATIVOS
Current Asset
Cash 47,150
Marketable securities 95,000
Accounts receivable
Receivable from supplier 1,455
Inventories 70,945
Prepaid rental 1,400
Prepaid insurance -
Noncurrent Asset
Prepaid insurance -
Fixed Assets
Land 80,000
Building 280,000
Equipment 97,750
(-) Accumulated Depreciation -
Intangible Assets
Patent 28,000
(-) Accumulated Amortisation -
Total Assets - - - - -
LIABILITY & EQUITY
Current Liability 18,700
Accounts Payable 14,200
Advances from customers 4,500
Interest Payable
Income Tax Payable
Noncurrent Liability 53,000
Mortgage Payable 53,000

Equity 630,000
Capital 630,000
Retained earnings - - - - -
Total Liability and Equity 701,700 - - - -

Income Statement
Sales revenue
(-) COGS
(=) Gross Profit
Selling and Administrative Expenses
Rental Expense
Insurance Expense
Depreciation Expense
Amortisation Expense
Operating Income
(-) Interest expense
Profit before taxes
(-) Income tax
Net Income - - - -
estão no quadro P.S

Transações (por letra)

(e) (f) (g) (h) (i) (j) (k) (l) (m)
- - - - - - - - -

- - - - - - - - -
- - - - - - - - -

- - - - - - - - -
Saldo Final

47,150
95,000
-
1,455
70,945
1,400
-
-
-
-
80,000
280,000
97,750
-
-
28,000
-
701,700

14,200
4,500
-
-

53,000
-

630,000
-
701,700

-
-
-
-
-
-
-
-
-
-
-
-
-
 P.S.:
h) The one-month rent was acquired at the end of January
l) The interest rate is 6% p.a

Obs: este exercício você consegue fazer sem o exercício 3.17. As informações de que você precisava estão no quadro P.S

Tran
Balance Sheet Saldo Inicial
(a) (b) (c) (d) (e)
ATIVOS
Current Asset
Cash 47,150 (2,400) (235,000)
Marketable securities 95,000
Accounts receivable 1,495,500
Receivable from supplier 1,455 (1,455)
Inventories 70,945 1,050,000 (950,000)
Prepaid rental 1,400
Prepaid insurance - 1,200
Noncurrent Asset
Prepaid insurance - 1,200
Fixed Assets
Land 80,000
Building 280,000
Equipment 97,750
(-) Accumulated Depreciation -
Intangible Assets
Patent 28,000
(-) Accumulated Amortisation -
Total Assets - - 1,048,545 1,495,500 (950,000) (235,000)
LIABILITY & EQUITY
Current Liability 18,700
Accounts Payable 14,200 1,048,545
Advances from customers 4,500 (4,500)
Interest Payable
Income Tax Payable
Noncurrent Liability 53,000
Mortgage Payable 53,000

Equity 630,000
Capital 630,000
Retained earnings - - - 1,500,000 (950,000) (235,000)
Total Liability and Equity 701,700 - 1,048,545 1,495,500 (950,000) (235,000)

Income Statement
Sales revenue - 1,500,000
(-) COGS (950,000)
(=) Gross Profit
Selling and Administrative Expenses (235,000)
Rental Expense
Insurance Expense
Depreciation Expense
Amortisation Expense
Operating Income
(-) Interest expense -
Profit before taxes
(-) Income tax
Net Income - - - 1,500,000 (950,000) (235,000)
no quadro P.S

Transações (por letra)

(f) (g) (h) (i) (j) (k) (l) (m)

1,206,000 (710,000)

(1,206,000)

(1,400)
(100)

(2,500)

(450)
- (710,000) (1,400) (2,500) (450) (100) - -

(710,000)

265
124,114

- - (1,400) (2,500) (450) (100) (265) (124,114)

- (710,000) (1,400) (2,500) (450) (100) - -

(1,400)
(100)
(2,500)
(450) - -

(265) -

(124,114)
- - (1,400) (2,500) (450) (100) (265) (124,114)
Saldo Final

305,750
95,000
289,500
-
170,945
-
1,100
-
1,200
-
80,000
280,000
97,750
(2,500)
-
28,000
(450)
1,346,295

352,745
-
265
124,114

53,000
-

630,000
186,171
1,346,295

1,500,000
(950,000)
550,000
(235,000)
(1,400)
(100)
(2,500)
(450)
310,550
(265)
310,285
(124,114)
186,171
 Transações
BALANCE SHEET Saldo Inicial
(a) (b) (c) (d) (e)
ASSETS
Current Asset
Cash
Accounts receivable
Inventories
Prepaid insurance
Noncurrent Asset
Fixed Assets
Equipment
(-) Accumulated Depreciation

Total Assets - - - - -
LIABILITY & EQUITY
Current Liability
Accounts Payable
Notes Payable
Salaries Payable
Interest Payable
Income tax Payable
Noncurrent Liability

Equity
Capital
Retained earnings
Total Liability and Equity - - - - -

Income Statement (a) (b) (c) (d) (e)

Sales revenue
(-) COGS
(=) Gross Profit
Selling and Administrative Expenses
Rental Expense
Salary Expense
Insurance Expense
Depreciation Expense
Operating Income
(-) Interest expense
Profit before taxes
(-) Income tax
Net Income - - - - -
Transações (por letra)
(f) (g) (h) (i) (j) (k) (l) Saldo Final

-
-
-
-
-
-
-
-
-
- - - - - - - -

-
 -
-
-
-
-
-
-
-
-
-
- - - - - - - -

(f) (g) (h) (i) (j) (k) (l)

-
-
-
-
-
-
-
-
-
-
-
-
- - - - - - - -
 Transações
BALANCE SHEET Saldo Inicial
(a) (b) (c) (d) (e)
ASSETS
Current Asset
Cash 44,200 (11,750) (20,600) 34,150
Accounts receivable 27,250 85,000 (34,150)
Inventories 68,150 46,300
Prepaid insurance 400
Noncurrent Asset -
Fixed Assets
Equipment 210,000
(-) Accumulated Depreciation (84,000)
Total Assets 266,000 85,000 46,300 (11,750) (20,600) -
LIABILITY & EQUITY
Current Liability
Accounts Payable 33,100 46,300
Notes Payable 5,000
Salaries Payable 1,250 (1,250)
Interest Payable
Income tax Payable
Noncurrent Liability - - - - - -

Equity
Capital 150,000
Retained earnings 76,650 85,000 - (11,750) (19,350) -
Total Liability and Equity 266,000 85,000 46,300 (11,750) (20,600) -

Income Statement
Sales revenue - 85,000
(-) COGS
(=) Gross Profit
Selling and Administrative Expenses
Rental Expense (11,750)
Salary Expense (19,350)
Insurance Expense
Depreciation Expense
Operating Income
(-) Interest expense -
Profit before taxes
(-) Income tax
Net Income - 85,000 - (11,750) (19,350) -
Transações (por letra)
Saldo Final
(f) (g) (h) (i) (j) (k) (l)

(38,950) 7,050
78,100
(36,500) 77,950
(50) 350

210,000
(1,750) (85,750)
 -
(38,950) (50) (1,750) - - (36,500) - 287,700

(38,950) 40,450
5,000
1,600 1,600
25 25
4,193 4,193
- - - - - -
-
-

150,000
- (50) (1,750) (1,600) (25) (36,500) (4,193) 86,433
(38,950) (50) (1,750) - - (36,500) - 287,700

85,000
(36,500) (36,500)
48,500

(11,750)
(1,600) (20,950)
(50) (50)
(1,750) (1,750)
14,000
(25) - (25)
13,975
(4,193) (4,193)
- (50) (1,750) (1,600) (25) (36,500) (4,193) 9,783
 Transações (por número)
BALANÇO PATRIMONIAL Saldo inicial
(1) (2) (2') (3) (3')
ASSET
Current Asset
Cash
Inventories
Prepaid Expense
Accounts Receivable
Noncurrent Asset
Equipments/Software
(-) Accumulated Depreciation
Total Assets -
LIABILITY & EQUITY
Current Liability
Loans
Other Accounts Payable
Equity
Capital
Retained Earnings
Total Liability & Equity -

Income Statement (1) (2) (2') (3) (3')

Revenue from Sales/Services
(-) Cost of Sales/Service
Gross Profit
Selling Expense
Administrative Expense
Profit before Financial Results
Financial Income/Expense
Net Income

Statement of Cash Flows (1) (2) (2') (3) (3')

OPERATING ACTIVITIES
Receipt from customers
Payment to Suppliers
Payment of Expenses
INVESTING ACTIVITIES
Purchase of equipaments/software

FINANCING ACTIVITIES

CHANGE IN CASH - - - - -
Beggining Cash
Ending Cash
es (por número)
Saldo final
(4) (5) (6) (7)
(4) (5) (6) (7) Saldo final

(4) (5) (6) (7) Saldo final Nesse exerício, pede-se para construir o fluxo de caixa.

Isso é simplesmente olhar para a o valor de caixa que você

- contabilizou em cada coluna e classificar conforme
formato abaixo:
-
- OPERACIONAL
Recebimento de clientes
Pagamento de fornecedores
- Pagamento de despesas
Pagamento de Juros
- Pagamento de IR

INVESTIMENTOS
- Compra de imobilizado
Compra de intangível
-
- - - - - FINANCIAMENTOS
Captação de empréstimos de CP/LP
- Pagamento de empréstimos de CP/LP
- Pagamento de dividendo

Assim como no BP e DRE, faça o fluxo de caixa de forma

cada coluna separadamente e soma tudo no final.
de caixa.

ixa que você

orme

de forma
final.
 Transações (por número)
BALANÇO PATRIMONIAL Saldo inicial
(1) (2) (2') (3) (3')
ASSET
Current Asset
Cash 4,800 16,000 (360) (2,400)
Inventories 2,000 360 (680)
Prepaid Expense 2,400 1,200 (1,200)
Accounts Receivable 2,800
Noncurrent Asset
Equipments/Software 10,800
(-) Accumulated Depreciation
Total Assets 20,000 18,800 - (680) (1,200) (1,200)
LIABILITY & EQUITY
Current Liability
Loans 8,000
Other Accounts Payable
Equity
Capital 12,000
Retained Earnings - - - - -
Total Liability & Equity 20,000 - - - - -

Income Statement (1) (2) (2') (3) (3')

Revenue from Sales/Services 18,800
(-) Cost of Sales/Service (680)
Gross Profit
Selling Expense
Administrative Expense (1,200) (1,200)
Profit before Financial Results
Financial Income/Expense
Net Income - - - - -

Statement of Cash Flows

OPERATING ACTIVITIES
Receipt from customers 16,000
Payment to Suppliers (360)
Payment of Expenses (2,400)
INVESTING ACTIVITIES
Purchase of equipaments/software

FINANCING ACTIVITIES

CHANGE IN CASH 16,000 (360) - (2,400) -

Beggining Cash
Ending Cash
es (por número)
Saldo final
(4) (5) (6) (7)

(13,200) (2,200) 2,640

1,680
2,400
2,800

4,400 15,200
(600) (600)
(13,200) 2,200 (600) - 24,120
 80 8,080
2,200 2,200

12,000
- - - (80) 1,840
- 2,200 - - 24,120

(4) (5) (6) (7)

18,800
(600) (1,280)
17,520
-
(13,200) (15,600)
1,920
(80) (80)
- - - (80) 1,840

Nesse exerício, pede-se para construir o fluxo de caixa.

Isso é simplesmente olhar para a o valor de caixa que você
16,000 contabilizou em cada coluna e classificar conforme
formato abaixo:
(360)
(13,200) (15,600) OPERACIONAL
Recebimento de clientes
Pagamento de fornecedores
(2,200) (2,200) Pagamento de despesas
Pagamento de Juros
- Pagamento de IR

INVESTIMENTOS
- Compra de imobilizado
Compra de intangível
-
(13,200) (2,200) - - (2,160) FINANCIAMENTOS
Captação de empréstimos de CP/LP
4,800 Pagamento de empréstimos de CP/LP
2,640 Pagamento de dividendo
Assim como no BP e DRE, faça o fluxo de caixa de forma
cada coluna separadamente e soma tudo no final.
de caixa.
ixa que você
orme

de forma
final.