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anastassius [24]
3 years ago
7

As mercadorias quando ingressam na empresa têm o seu valor registrado no grupo Ativo Circulante do Balanço Patrimonial, causando

um aumento dos bens patrimoniais. No momento da sua venda, o estoque tem como contrapartida uma conta de resultado denominada de CMV, constante na Demonstração do Resultado do Exercício. O estoque de mercadorias representa um dos principais elementos do patrimônio de uma empresa e está presente na maioria delas, necessitando ser avaliado, contabilizado e demonstrado de modo a permitir um controle eficiente (NASCIMENTO; COSTA, 2015). COSTA, J. M. da; CAMELO, A. C. O. Contabilidade Introdutória. Maringá: Unicesumar, 2018. ​Analisando o fragmento de texto exposto anteriormente, e diante de uma possível compra de mercadorias no valor total de R$ 15.000,00, sendo R$ 5.000,00 à vista (pagamento em dinheiro) e R$ 10.000,00 a prazo (valor programado para 30 e 60 dias), analise as opções a seguir. I. A contabilidade registrará um DÉBITO no valor de R$ 15.000,00 referente às mercadorias compradas. II. Haverá um registro de CRÉDITO no valor de R$ 5.000,00 na conta Caixa, demonstrando que houve uma saída de dinheiro. III. Também será escriturado outro CRÉDITO, dessa vez, no valor de R$ 10.000,00 na conta de Fornecedores ou Duplicatas a Pagar, demonstrando um aumento nas obrigações da empresa. ​Assim, é correto o que se afirma em: Alternativas Alternativa 1: I, apenas. Alternativa 2: I e II, apenas. Alternativa 3: II e III, apenas. Alternativa 4: I e III, apenas. Alternativa 5: I, II e III.
Mathematics
1 answer:
olchik [2.2K]3 years ago
3 0
Hola come estas holaaa
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