Professor: José Fernando Gado Torres (Contador, Consultor e Assessor de Empresas nas Áreas Contábil, Tributária e Societária, Professor de Palestras, Cursos, Seminários e Congressos promovidos pelo CRCRS e Sindicatos de Contabilidade do RS, Grupo IOB, SEBRAE-RS, Palestrante na UFRGS, entre outros, Ex-Consultor do Grupo IOB, Perito Contábil ).
CONTEÚDO PROGRAMÁTICO
1. Constituição de empresa: subscrição e formas de integralização do capital.
2. O que pertence à empresa e o que pertence aos sócios.
3. Introdução à Contabilidade.
4. Situação Patrimonial.
5. Plano de Contas.
6. Atos e Fatos Administrativos.
7. Princípios Fundamentais da Contabilidade.
8. Contas Patrimoniais e de Resultado.
9. Os direitos das empresas.
10. As obrigações das empresas;
11. Os direitos e obrigações dos sócios;
12. Depreciação, Amortização e Exaustão;
13. Controle e Avaliação de Estoques;
14. Receitas e despesas operacionais;
15. Receitas e Despesas Não-Operacionais;
16. Despesas Incorridas versus Provisões;
17. Receitas com Prestações de Serviços;
18. Empréstimos a Sócios: forma e condições;
19. Distribuição de Lucros: antecipada e no final do ano;
20. Lançamentos Contábeis:
20.1. Compra e venda de mercadorias.
20.2. Créditos de Tributos e Contribuições.
20.3. Débitos de Tributos e Contribuições,
20.4. Folha de pagamento (incluindo pró-labore).
20.5. Férias, 13º salário, encargos sociais.
21. Contas Patrimoniais e de Resultado.
22. Apuração do CMV, do CPV, do CSP.
23. Apuração de Ganho ou Perda de Capital.
24. Apuração do Resultado Contábil e Fiscal.
25. O que é um Balancete de Verificação.
26. Quais são os Livros Contábeis e Fiscais Obrigatórios.
27. A importância da Contabilidade para Tomada de Decisões.
28. Razonete.
29. Encerramento do Exercício.
30. Demonstrações Financeiras Obrigatórias.
31. O que é um Balanço Patrimonial.
32. Demonstração do Resultado do Exercício.
33. Exercícios Práticos.
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)