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FACULDADE ANHANGUERA UNIDERP
CURSO DE CINCIAS CONTBEIS
LABORATRIO DE GESTO CONTABIL
PALMAS, TO
SETEMBRO/2014
~ 1~
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FOLHA DE APROVAO
LABORATRIO DE GESTO CONTABIL
Traba!" #$ ATPS a%r$&$'(a#" )
#*&+*%*'a #$ Lab"ra(r*" #$
G$&(-" C"'(ab* #a Fa+.#a#$ #$
Paa& #a A'!a'.$ra SA &"b a
"r*$'(a-", #" Pr"3 T.("r
Pr$&$'+*a
A%r"5a#" $6 Ba'+a E7a*'a#"ra
888888888888888888888888888888888888
Pr"3
8888888888888888888888888888888888888
Pr"3
RESUMO
O %r$&$'($ (raba!" &"br$ Lab"ra(r*" #$ G$&(-" C"'(9b*, "b:$(*5a *#$'(*3*+ar "&
(r;*($&, &"br$ a ab$r(.ra #$ .a $%r$&a, :.'(" a"& r-"& +"%$($'($&, b$ +"" "&5a"r$& &$ a& 5a'(a$'& #$ &$ "b($r . %a'" #$
+"'(a& +"rr$(", %ara a a(*5*#a#$ #$ .a $%r$&a, $ a $!"r 3"ra #$ (r*b.(a-", 3a?$'#" a
+"rr$(a .(**?a-" #" *5r" #$ a%.ra-" #" .+r" r$a
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Palavras Chaves:Lab"ra(r*" #$ G$&(-" C"'(9b*> (r*b.(a-"> *5r" #$ a%.ra-" #" .+r"
r$a
SUMRIO
INTRODU@O
1 A IMPORTNCIA DE SE ESTABELECER CRITRIOS E ETAPAS PARA AABERTURA DE UMA EMPRESA
11 DOCUMENTOS NECESSRIOS11
12 PASSOS PARA ABERTURA DA EMPRESA11
1 LAN@AMENTOS DE ABERTURA12
2 PROCEDIMENTOS PARA CONTRATA@O DE FUNCIONRIOS14
21 ADMISSO DO EMPREGADO,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,1
22 FOLHA DE PAGAMENTO1
PLANO DE CONTAS1
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1 FOLHA DE PAGAMENTO/20124
CONCLUSES0
REFERNCIAS BIBLIOGRFICAS
1
INTRODUO
A%r$&$'(ar$"& '$&(a a(*5*#a#$ +"%$$'(ar a
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A& $%r$&a& #$&$'5"5$ a.a& a(*5*#a#$& 3*'a'+$*ra&
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%"r .*(a +r*a(*5*#a#$ $ *'"5a-" O %r*$*r" %a&&" %ara a+a'ar " &.+$&&" #$&+"br*r &$
5"+J :9 ($ a& +ara+($rK&(*+a& #" $%r$$'#$#"r O %$r3* $ " (a$'(" #" 3.(.r" $%r$&9r*" &-"
3.'#a$'(a*& %ara " &.+$&&" #" '$"+*"
A'($& #$ #ar $'(ra#a 'a %a%$a#a %ara abr*r " '$"+*", " $%r$$'#$#"r %r$+*&a &ab$r
&$ &$. '$"+*" 5*95$ Para *&&" #$5$ +"$(ar *'3"ra=$&, P$r+$b$r a $&(ra(*a #"& +"'+"rr$'($& $ "b&$r5ar &$.& %"'("& 3"r($& $ 3ra+"&
> A'a*&ar "& 3"r'$+$#"r$& $ a& $%r$&a&
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Para #$&$%$'!ar +" &.+$&&" &$. '"5" %a%$, " $%r$$'#$#"r %r$+*&ar9 #$
*'3"ra=$& " $ r.%"& #$ +"%ra#"r$& %"($'+*a*& P$a r$a-" #"& +"'&.*#"r$& +" " %r"#.("6 %"r b$'$3K+*"& $ %$a $a#a#$ #$ar+a #$ a+"r#" +" a +"'&(;'+*a +" E5*(ar a'a*&ar +" %ar+*a*#a#$ "& #a#"& $5a'(a#"& 'a %$&
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E&&a &*(.a-" +!aa a a($'-" %ara a& +ara+($rK&(*+a& #"& +"'+"rr$'($&, a #$($+-" #$
&.a& $&(ra(*a& $ +"" *&&" a3$(ar "& r$&.(a#"& #a $%r$&a %r$+*&" *#$'(*3*+ar
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O& (*%"& #$ $r+a#"r*a& ". &$r5*"& a &$r$ +""+a#"& '" $r+a#"
A #*&%"'*b**#a#$ #$ %$&&"a
A +a%a+*#a#$ #$ r$+.r&"& a($r*a*&, +"" 9
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a&&$.ra " &$. .&" $7+.&*5" '"& **($& #" r$&%$+(*5" E&(a#" D$ %"&&$ #$ ("#a a
#"+.$'(a-" $'+*"'a#a, #*r**r>&$ 9 :.'(a +"$r+*a $ %r"("+"ar %$#*#" #$
r$*&(r"
Ca#a&(r" Na+*"'a #$ P$&&"a V.rK#*+a CNPV $ *'&+r*-" 'a S$+r$(9r*a #a Fa?$'#a
E&(a#.a IE A *'&+r*-" '" CNPV &$r9 3"ra*?a#a %"r $*" #" D"+.$'(" B9&*+"
#$ E'(ra#a DBE #" Ca#a&(r" Na+*"'a #$ P$&&"a V.rK#*+a FCPV, #" #$ &+*"& ".
a#*'*&(ra#"r$& WSA,
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D"+.$'(" #$ +"'&(*(.*-"/a($ra-" #a $%r$&a #$5*#a$'($ r$*&(ra#" "r**'a $ +"%*a ".
E&(a(.(", A(a #$ +"'&(*(.*-" $ A(a #$ $$*-" a(.a*?a#a
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A%& a 5$r*3*+a-" #$ ("#a a #"+.$'(a-", " %r7*" %r"+$#*$'(" &$r9 a $*&&-"
#" C"'(ra(" S"+*a, %"*& $&&$ " *'&(r.$'(" a.("r*?a#", *&(" , ($r &$'!a #$ a+$&&" 'a S$+r$(ar*a E&(a#.a
#a Fa?$'#a
A #"+.$'(a-" '$+$&&9r*a 6 +"'(ra(" &"+*a r$*&(ra#" I'&+r*-" 'a R$+$*(a F$#$ra
CNPV +%*a #" RG $ CPF #" (*(.ar F*+!a #$ *'&+r*-" #a S$+r$(ar*a M.'*+*%a #a Fa?$'#a
FID 1 $ FID 2 2 #.a& 5*a& #$ +a#a
O& (*"& %r"+$#*$'("& %ara a ab$r(.ra #a $%r$&a a *'&+r*-" 'a Pr$3$*(.ra #"M.'*+K%*" #" A5ar9 #$ F.'+*"'a$'(", a" #ar *'*+*", %r$+*&a *r a" C"r%" #$ B"b$*r"& %ara
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Fa)/s A.-%&%s)ra)%v/s .e s,a e-(resa '/-er'%al:
1 I'5$&(*$'(" #$ Ca%*(a S"+*a '" 5a"r #$ R[ 00000,00 $ "$#a +"rr$'($
2 \ Ga&("& #$ "ra'*?a-" #a $%r$&a C"'3"r$ aba*7" #*&+r**'a#"6
a VUCETINSR[ 22,00
b SRFR[ 21,00
+ Pr$3$*(.raR[ ,00
# S$+r$(ar*a #$ Fa?$'#aR[ 10,1
\ Ta7a& 5*$'($& '" E&(a#" #$ T"+a'(*'&
9 C"'&(*(.*-" #a $%r$&a ]ABC] > +a%*(a ("(a$'($ *'($ra*?a#" $ #*'!$*r" >
[00000,00
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D> Ca*7a ^AR[00000,00
C> Ca%*(a &.b&+r*(" ^PL R[ 00000,00
7" PROCEDIMENTOS PARA CONTRATAO DE FUNCIONRIOS
A" +"'(ra(ar 3.'+*"'9r*"& ($"&
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Para D"+.$'("& P$&&"a*& _$r"7 RG, CPF S$ 3"r +a&a#" C$r(*#-" #$ +a&a$'("
> S$ (*
5$r 3*!"&, +$r(*#-" #$ 'a&+*$'(" #"& 3*!"& $'"r$& $ +ar($*ra #$ 5a+*'a-" Para &$r
+a#a&(ra#" '" &a9r*">3aK*a> C"%r"5a'($ #$ R$&*#J'+*a
> F"(" 74
> D$+ara-" #$ A'($+$#$'($& +r**'a*&
P"r %ar($ #" E%r$a#"r6
> E7a$ M#*+"> .a r"(*'a *%r$&+*'#K5$ $ #$5$ &$r 3$*(" %"r +"'(a #" $%r$a#"r,
+"'3"r$ #*&%=$ "ar( 1`, I, #a CLT
> C"'(r*b.*-" S*'#*+a a" &$r a#*(*#" "& $%r$a#"& #$5$r-" a%r$&$'(ar a" $%r$a#"r a C"'(ra(" #$ Traba!" #$ E7%$r*J'+*a
> a$ Tra'&%"r($ a" r$+$b$r " $%r$a#" #$5$r9 *'3"rar " &$. $'#$r$" r$&*#$'+*a, "&
&$r5*"& $ $*"& #$ (ra'&%"r($ a#$
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#$%"&*(ar, $ +"'(a ba'+9r*a, a *%"r(;'+*a +"rr$&%"'#$'($ a ` #a r$.'$ra-" %aa ".
#$5*#a, '" J& a'($r*"r, a" (raba!a#"r
O& #$%&*("& #" FGTS #$5$ &$r $3$(.a#"& $'&a$'($ a( " #*a &$($ #$ +a#a J&, ?@>7
T/)al INSS EMPREGADO R< ?97@T/)al INSS EMPRESA R
IRRF *'*+*a$'($ +ab$ #$&(a+ar
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#$&+"'(a#"& #"& &a9r*"& $ a#*a'(a$'("& $ a Ca*7a111002 > Ba'+"& C"'(a M"5*$'("
112 > R$a*?a=$&
112001 > C*$'($&
112002 > > D.%*+a(a& D$&+"'(a#a&
11200 A%*+a=$& F*'a'+$*ra&
112004 I%"&("& a R$+.%$rar
11 E&(" E&(" I'5$&(*$'("&
~ 16~
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12 I"b**?a#"
12001 > E M5$*& $ U($'&K*"&
1200 > $K+."&
1200 > > D$%r$+*a-" A+..a#a
1 > D*3$r*#"
1001 > D$&%$&a& Pr>O%$ra+*"'a*&1002 D$&%$&a& +" D$&$'5"5*$'(" #$ S*&($a&
122002 D$&%$&a& +" D$&$'5"5*$'(" #$ N"5"& Pr"#.("&
1002 > > A"r(*?a-" A+..a#a
2> PASSIO
21 CIRCULANTE
211 > Obr*a=$&211001 > F"r'$+$#"r$&
211002 > A..*& a Paar
21100 > E%r&(*"& a Paar
211004 > ICMS a R$+"!$r
21100 I%"&(" #$ R$'#a a Paar
21100 > IR F"'($ a R$+"!$r
21100 > C"'(r*b.*=$& Pr$5*#$'+*9r*a& a R$+"!$r21100` > FGTS a R$+"!$r
21100 > H"'"r9r*"& #a D*r$("r*a a Paar
211010 > Sa9r*"& a Paar
211011 > D*5*#$'#"& a %aar
211012 > O.(ra& Obr*a=$& a Paar
22 E_IGdEL A LONGO PRAO
221 Obr*a=$&
221001 > F*'a'+*a$'("& a Paar
~ 17~
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2 RESULTADO DE E_ERCdCIOS FUTUROS
21 R$&.(a#"& F.(.r"&
21001 > R$+$*(a& #$ E7$r+K+*"& F.(.r"&
21002 > > C.&("& $ D$&%$&a&
24 PATRIMeNIO LdWUIDO
241 Ca%*(a
241001 > Ca%*(a
241002 > > Ca%*(a a R$a*?ar
242 > R$&$r5a& #$ Ca%*(a
242001 *" 'a E*&&-" #$ A=$&
24 R$&$r5a& #$ R$a5a*a-"24001 R$a5a*a-" #" P$ra'$'($
244 > R$&$r5a& #$ L.+r"&
244001 R$&$r5a L$a
24 > L.+r"& ". Pr$:.K?"& A+..a#"&
24001 L.+r"& A+..a#"&
24002 > Pr$:.K?"& A+..a#"&
> DESPESAS
DESPESAS OPERACIONAIS
1 D$&%$&a& +" $'#a&
1001 > C"*&&=$& &"br$ $'#a&
100 > Fr$($& $ Carr$("&
100 > Ma($r*a #$ Ebaa$
100` > Pr"%aa'#a $ P.b*+*#a#$100 D$&%$&a& +/ D$5$#"r$& D.5*#"&"&
2 D$&%$&a& A#*'*&(ra(*5a&
2001 > A..$
2002 > E'$r*a E(r*+a
200 > .a
2004 > C"rr$*"&
200 D$%r$+*a=$&
200 > A"r(*?a=$&
~ 18~
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200 > Fr$($& $ Carr$("&
200` > Ma($r*a #$ E7%$#*$'($
200 > PrJ*"& #$ S$.r"
2010 > C".'*+a=$&
2011 > I%"&("& $ Ta7a&
2012 > S$r5*"& #$ T$r+$*r"&
201 > M.(a& F*&+a*&
2014 > Sa9r*"&
201 > H"'"r9r*"& #a D*r$("r*a
201 > D+*" T$r+$*r" Sa9r*"
201 > E'+ar"& S"+*a*&201` > Fr*a&
D$&%$&a& F*'a'+$*ra&
001 > D$&%$&a& Ba'+9r*a&
002 > V.r"& Pa&&*5"&
00 > D$&+"'("& C"'+$#*#"&
4 O.(ra& D$&%$&a& O%$ra+*"'a*&
4001 Pr$:.K?" #$ Par(*+*%a-" $ ".(ra& C*a&4002 D$&%$&a& E5$'(.a*&
4 DESPESAS NO OPERACIONAIS
41 > P$r#a& '-" O%$ra+*"'a*&
4 > RECEITAS
41 RECEITAS OPERACIONAIS
411 R$+$*(a& #$ $'#a&411001 $'#a #$ M$r+a#"r*a&
411002 > > $'#a& A'.a#a&
41100 > > ICMS &"br$ $'#a&
411004 > > PIS &"br$ Fa(.ra$'("
412 R$+$*(a& F*'a'+$*ra&
412001 > R$'#*$'("& #$ A%*+a=$& F*'a'+$*ra&
412002 > D$&+"'("& Ob(*#"&
41200 > V.r"& A(*5"&
~ 19~
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41 O.(ra& R$+$*(a& O%$ra+*"'a*&
41001 > L.+r"& #$ Par(*+*%a=$& $ O.(ra& C*a&
41002 > R$5$r&-" #$ Pr"5*&-" Para D$5$#"r$& D.5*#"&"&
4100 > R$+$*(a& E5$'(.a*&
42 RECEITAS NO OPERACIONAIS
421 > Ga'!"& '-" O%$ra+*"'a*&
421001 Ga'!" 'a A*$'a-" #$ B$'&
CONTAS DE APURA@O DE RESULTADOS
1 APURA@O DE RESULTADO11 A%.ra-" #$ R$&.(a#"
11001 > C.&(" #a& M$r+a#"r*a& $'#*#a& CM
11002 > R$&.(a#" +" $'#a& #$ M$r+a#"r*a& RM
1100 > A%.ra-" #" R$&.(a#" #" E7$r+K+*" ARE
CONTABILIE OS FATOS CONTBEIS@ CONFORME DESCRITOS ABAIO:
A(r/(r%ar / ICMS '/-(ra J!J7!8D > ICMS a r$+.%$rar AC R[ 4,,20
C > Cr#*(" #$ ICMS &/I"b**?a#" a +"%$'&ar AC R[ 4,20
A(r/(r%ar / PIS e a COFINS"
D PIS &"br$ 5$'#aR[ 441,4
C PIS a %aar R[ 441,4
D COFINS &"br$ 5$'#aR[ 20`,`0C> COFINS a %aar R[ 20`,`0 %a 12 PLT MANUAL DE PRATICAS
CONTBEIS
A(r/(r%ar / ICMS .ev/l,23/ .e '/-(ra
D > F"r'$+$#"r$& R[ 12240,00
C C"'(a +"rr$'($ ICMS R[ 12240,00
A(r/(r%ar / ICMS ve&.a
D > C*$'($& R[ `10,
~ 20~
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C ICMS &"br$ 5$'#a& R[ `10,
A(r/(r%ar / ICMS .ev/l,23/ .e '/-(ra
D > E&(" C"'(a +"rr$'($ PIS R[ 110,44
C > C"'(a +"rr$'($ COFINS R[ 0,0
C > C"'(a +"rr$'($ ICMS R[ 11`,0
~ 21~
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PROVISIONAR A CONTRIBUIO SOCIAL SOBRE O LUCRO LUIDO CSLL
E A PROVISO PARA O IMPOSTO DE RENDA IRP"
FOLHA DE PAGAMENTO NOVEMBROJ7!8
~ 22~
;J!J7!8D > E&(" C"'(a C"rr$'($ #$ PIS R[ ,00D > C"'(a C"rr$'($ #$ COFINS R[ 420,00
!J!J7!8
D > E&(" C"'(a C"rr$'($ #$ PIS R[ 21,0D > C"'(a C"rr$'($ #$ COFINS R[ 0,00
C F"r'$+$#"r$& R[ 111000,00
!>J!J7!8D C*$'($& R[ 441,0C > R$+$*(a #$ 5$'#a& R[ 441,0D CM R[ 2`1,
C E&(" ICMS &"br$ 5$'#a R[ `100,C > C"'(a +"rr$'($ #" ICMS R[ `100,D > PIS &"br$ 5$'#a R[ 2`,21C > +"'(a +"rr$'($ #$ PIS R[ 2`,21D > COFINS &"br$ 5$'#a R[ 1`2,C > C"'(a +"rr$'($ #$ COFINS R[ 1`2,D > D$&+"'("& I'+"'#*+*"'a*& +"'+$#*#"& R[ 1`2,40
7/24/2019 Atps Labortorio Contabil-1
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FGTS R< =>?@>7T"(a INSS EMPREGADO R< ?97@T"(a INSS EMPRESA R< !"8;@78
FOLHA DE PAGAMENTO PRLABORE MS DE NOVEMBROJ7!8
N/-e Se/ PrLa/re INSS Vale
Tra&s(/r)e
Sal5r%/
Fa-*l%a
Sal5r%/
L*+,%./ScCIO A M R[ 24,00 R[ ,4 R[ > R[ R[
44,ScCIO B M R[ 24,00 R[ ,4 R[ R[ R[
44,
R[ 44`,00 R[
12`
R[ > R[ 24, R[ 0,4
T"(a INSS
11
R[ 1,2` PRc>LABORE
QQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ
E'+ar"& +"'&*#$ra#"& %ara +a+." #a %r"5*&-"
INSS EMPREGADOR 2,`#*a %ara " &$("r #" +"$r+*"
FGTS `8
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D> D$&%$&a& +" &a9r*"&R[ 4,`
C Sa9r*"& a %aar R[ 4,`
88888888888888888888888888888888888888888888888888888888
D Sa9r*"& a %aarR[ 42,00
C INSS a r$+"!$r R[ 42,00
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D D$&%$&a& +" FGTSR[ ,2
~ 23~
7/24/2019 Atps Labortorio Contabil-1
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C FGTS a r$+"!$r R[ ,2
88888888888888888888888888888888888888888888888888888888
D FGTS a r$+"!$rR[ ,2
C Ca*7a R[ ,2
ESCRITA FISCAL NOVEMBROJ7!8
Eab"ra#a %$"& a.("r$&
J!!J7!8D Es)/+,es C/-(ras R[ 22`,10D C/&)a C/rre&)e .e ICMS R[ 1`2,00D C/&)a C/rre&)e .e PIS R[ 141,0D C/&)a C/rre&)e .e COFINS R[ `,00C F/r&e'e./res R[ 2200,00
!>J!!J7!8D Cl%e&)es R[ 441,0C Re'e%)a .e ve&.as R[ 441,0D CMV R[ 241,0C Es)/+,e R[ 241,0D ICMS s/re ve&.a R[ `100,C C/&)a '/rre&)e ./ ICMS R[ `100,D PIS s/re ve&.a R[ 2`,21C '/&)a '/rre&)e .e PIS R[ 2`,21
D COFINS s/re ve&.a R[ 1`2,C C/&)a '/rre&)e .e COFINS R[ 1`2,
PROVISIONAR A CONTRIBUIO SOCIAL SOBRE O LUCRO LUIDO CSLL
E A PROVISO PARA O IMPOSTO DE RENDA IRP"
~ 24~
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PAGAMENTOS EFETUADOS DOS VALORES CONFORME AS OBRIGAES
REGISTRADAS"
TRIBUTAO COM BASE NO LUCRO PRESUMIDO"
FGTS R< =>?@>7T/)al INSS EMPREGADO R< ?97@T/)al INSS EMPRESA R< !"8;@78
FOLHA DE PAGAMENTO PRLABORE MS DE DEEMBROJ7!8
N"$ S$7" Pr>Lab"r$ INSS a$
Tra'&%"r($
Sa9r*"
FaK*a
Sa9r*"
LK
7/24/2019 Atps Labortorio Contabil-1
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T"(a INSS
11
R[ 1,2` PRc>LABORE
8888888888888888888888888888888888888888888888888888888888888
E&'ar1/s '/&s%.era./s (ara '5l',l/ .a (r/v%s3/INSS EMPREGADOR 7?@;-0.%a (ara / se)/r ./ '/-0r'%/
FGTS ;
888888888888888888888888888888888888888888888888888888888
D> D$&%$&a& +" &a9r*"&R[ 4,`
C Sa9r*"& a %aar R[ 4,`
88888888888888888888888888888888888888888888888888888888
D Sa9r*"& a %aarR[ 42,00C INSS a r$+"!$r R[ 42,00
8888888888888888888888888888888888888888888888888888888
D D$&%$&a& +" FGTSR[ ,2
C FGTS a r$+"!$r R[ ,2
88888888888888888888888888888888888888888888888888888888
D FGTS a r$+"!$rR[ ,2
C Ca*7a R[ ,2%a 14 PLT
ESCRITA FISCAL DEEMBROJ7!8
J!7J7!8D > E&("
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D > C"'(a C"rr$'($ #$ PIS R[ `20,D > C"'(a C"rr$'($ #$ COFINS R[ `,00C F"r'$+$#"r$& R[ 1200,00
!7J!7J7!8
D C*$'($& R[ 441,0
C > R$+$*(a #$ 5$'#a& R[ 441,0
D CM R[ 1140,1
C E&(" ICMS &"br$ 5$'#a R[ `100,
C > C"'(a +"rr$'($ #" ICMS R[ `100,D > PIS &"br$ 5$'#a R[ 2`,21
C > +"'(a +"rr$'($ #$ PIS R[ 2`,21
D > COFINS &"br$ 5$'#a R[ 1`2,
C > C"'(a +"rr$'($ #$ COFINS R[ 1`2,
Pr/v%s%/&ar a C/&)r%,%23/ S/'%al s/re / L,'r/ L*+,%./ CSLL e a Pr/v%s3/ (ara /
I-(/s)/ .e Re&.a IRP"
R$+$*(a br.(a a.3$r*#aR[ 101,04P$r+$'(.a #$ %r$&.'-" `
f .+r" %r$&.*#"R[ ``,
I%"&(" 1 7 ``,R[ 12`0,`0
D> Pr"5*&-" %ara *%"&(" #$ R$'#aR[ 12`0,`0
C> IRPV a R$+"!$r Pa&&*5" C*r+.a'($R[ 12`0,`0
D IRPV a R$+"!$r Pa&&*5" C*r+.a'($R[ 12`0,`0
C> D*&%"'*b**#a#$& A(*5" C*r+.a'($R[ 12`0,`0R$+$*(a br.(a #$ 5$'#aR[ 101,04
~ 27~
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Ba&$ #$ +a+." R[ 101,04 712R[ 12`0`,04
C"'(r*b.*-" a r$+"!$r6 7 12`0`,04R[ 112,02
D CSLL R$&.(a#"R[ 112,02
C CSLL a R$+"!$r %a&&*5" C*r+.a'($R[ 11202
D CSLL a R$+"!$r Pa&&*5" C*r+.a'($R[ 112,02
C D*&%"'*b**#a#$&A(*5" C*r+.a'($R[ 112,02
CONCLUSOA%& ("#a& a& %$&&$,
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REFERNCIAS BIBLIOGRFICAS!((%6//XXX5*a&b"a&+"'&.("r*a+"br/+"'(ab*/L*5r"&/*5ra.!(
!((%6//XXX.'#"&$bra$+"br/(a/&a">"&>+.&("&>%ara>&$>abr*r>.a>$%r$&a/
!((%6//XXXa#*'*&(ra#"r$&+"br/*'3"r$>&$/ar(*"&/.+r">r$a>'">*r%:
CARALHO, A'(Q'*" *$*ra #$ $ NASCIMENTO, L.*? Pa." #" A.-%&%s)ra23/ .e
re',rs/s h,-a&/s S-" Pa."6 P*"'$*ra, 1CHIAENATO, I#ab$r(" S,s%s)e-a .e (r/v%s3/ .e re',rs/s h,-a&/s 4$# R*" #$
Va'$*r"6 E&$5*$r, 2000
CHIAENATO, I#ab$r(" A.-%&%s)ra23/ .e re',rs/s h,-a&/s6 3.'#a$'("& b9&*+"&
$# S-" Pa."6 A(a&, 200
HERMANN, C A'#ra& R/)a)%v%.a.e .e (ess/al 200` !((%6//XXXr!%"r(a+"br
A+$&&" $ 10/10/201
~ 29~
http://www.vilasboasconsultoria.com.br/contabil/Livros/livrlalu.htmhttp://www.mundosebrae.com.br/tag/quais-sao-os-custos-para-se-abrir-uma-empresa/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://jus.com.br/revista/texto/22911/desmistificando-o-lucro-real-no-irpjhttp://www.rhportal.com.br/http://www.vilasboasconsultoria.com.br/contabil/Livros/livrlalu.htmhttp://www.mundosebrae.com.br/tag/quais-sao-os-custos-para-se-abrir-uma-empresa/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://www.administradores.com.br/informe-se/artigos/quanto-custa-abrir-uma-empresa/23257/http://jus.com.br/revista/texto/22911/desmistificando-o-lucro-real-no-irpjhttp://www.rhportal.com.br/7/24/2019 Atps Labortorio Contabil-1
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LACOMBE, Fra'+*&+" Re',rs/s h,-a&/s:%r*'+K%*"& $ ($'#J'+*a& S-" Pa."6 Sara*5a,
200