![6,67(0$ '( *(672 ),1$1(,52217È%,/
2 PyGXOR GH *HVWmR RQWiELO SURSRUFLRQD XPD JHVWmR XQLILFDGD GR SODQHMDPHQWR H GD
H[HFXomR FRQWiELOILQDQFHLUD PXQLFLSDO GLVSRQGR GH XPD VpULH GH UHFXUVRV H UHODWyULRV SDUD
TXH D DGPLQLVWUDomR DWHQGD SOHQDPHQWH VXDV REULJDo}HV OHJDLV FRP R 7ULEXQDO GH RQWDV H
FRP D VRFLHGDGH
2 VLVWHPD IDFLOLWD R FRQWUROH H R DFRPSDQKDPHQWR GDV PRYLPHQWDo}HV ILQDQFHLUDV H
SDWULPRQLDLV GRV yUJmRV PXQLFLSDLV JDUDQWLQGR R HTXLOtEULR RUoDPHQWiULR GD DGPLQLVWUDomR
2 PyGXOR GH *HVWmR RQWiELO PRGHUQL]D H DJLOL]D WRGRV RV SURFHVVRV GD FRQWDELOLGDGH
S~EOLFD IRUQHFHQGR LQIRUPDo}HV H[DWDV H UHOHYDQWHV WDQWR SDUD D WRPDGD GH GHFLVmR FRPR
SDUD R DWHQGLPHQWR GDV H[LJrQFLDV OHJDLV H DGPLQLVWUDWLYDV
3ULQFLSDLV DUDFWHUtVWLFDV H 9DQWDJHQV
D,QtFLR GH QRYR RUoDPHQWR VHP QHFHVVLGDGH GH HQFHUUDPHQWR DQXDO GR
RUoDPHQWR DQWHULRU
E*HUDomR GH (PSHQKRV SHOR PyGXOR GH RPSUDV H /LFLWDo}HV 2SFLRQDO](https://image.slidesharecdn.com/icontabil-130103165615-phpapp02/85/icontbil-software-de-gesto-financeira-contbil-1-320.jpg?cb=1357233908)
![F 3ODQR GH FRQWDV FRQILJXUiYHLV DWUDYpV GH HYHQWRV SRVVLELOLWDQGR PDLRU
IOH[LELOLGDGH QD GHILQLomR GRV ODQoDPHQWRV FRQWiEHLV
G,PSRUWDomR GH DUTXLYRV EDQFiULRV SDUD FRQFLOLDomR EDQFiULD DXWRPiWLFD
H,QFRUSRUDomR 3DWULPRQLDO DXWRPiWLFD DWUDYpV GD OLTXLGDomR GD GHVSHVD
I DGDVWUR GH RQYrQLRV SRVVLELOLWDQGR SUHVWDomR GH FRQWDV GRV PHVPRV
JDGDVWUR GH 2EUDV 3~EOLFDV FRP IRWRV GDV REUDV H ORFDOL]DomR *(2
UHIHUHQFLDGD GDV PHVPDV SRVVLELOLWDQGR PDLRU WUDQVSDUrQFLD QDV SUHVWDo}HV
GH FRQWDV
K*HUDomR GH DUTXLYRV HP IRUPDWR +70/ SDUD SXEOLFDomR QR SRUWDO GD
WUDQVSDUrQFLD
L RQVROLGDomR FRQWiELO GRV GLYHUVRV yUJmRV GD DGPLQLVWUDomR S~EOLFD
5HODWyULRV
5HODWyULRV 2ILFLDLV *HUDomR H HPLVVmR GRV UHODWyULRV RILFLDLV GD OHL /5) H GRV
WULEXQDLV GH FRQWDV HVWDGXDLV
5HODWyULRV *HUHQFLDLV $OpP GRV UHODWyULRV RILFLDLV R VLVWHPD RIHUHFH DLQGD UHODWyULRV
JHUHQFLDLV WDLV FRPR
D'HPRQVWUDWLYR GR FRPSRUWDPHQWR RUoDPHQWiULR H )LQDQFHLUR
E6DOGR )LQDQFHLUR GD 'HVSHVD
F %DODQoR GD ([HFXomR 2UoDPHQWiULD H )LQDQFHLUD
G3HUFHQWXDO DUUHFDGDGR HP UHODomR DR 2UoDGR
H%DODQFHWH )LQDQFHLUR
I %DODQFHWH GH 9HULILFDomR
’Ǥ͵ͺ](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
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iContábil - Software de Gestão Financeira - Contábil
- 1. 6,67(0$ '( *(672 ),1$1(,52217È%,/ 2 PyGXOR GH *HVWmR RQWiELO SURSRUFLRQD XPD JHVWmR XQLILFDGD GR SODQHMDPHQWR H GD H[HFXomR FRQWiELOILQDQFHLUD PXQLFLSDO GLVSRQGR GH XPD VpULH GH UHFXUVRV H UHODWyULRV SDUD TXH D DGPLQLVWUDomR DWHQGD SOHQDPHQWH VXDV REULJDo}HV OHJDLV FRP R 7ULEXQDO GH RQWDV H FRP D VRFLHGDGH 2 VLVWHPD IDFLOLWD R FRQWUROH H R DFRPSDQKDPHQWR GDV PRYLPHQWDo}HV ILQDQFHLUDV H SDWULPRQLDLV GRV yUJmRV PXQLFLSDLV JDUDQWLQGR R HTXLOtEULR RUoDPHQWiULR GD DGPLQLVWUDomR 2 PyGXOR GH *HVWmR RQWiELO PRGHUQL]D H DJLOL]D WRGRV RV SURFHVVRV GD FRQWDELOLGDGH S~EOLFD IRUQHFHQGR LQIRUPDo}HV H[DWDV H UHOHYDQWHV WDQWR SDUD D WRPDGD GH GHFLVmR FRPR SDUD R DWHQGLPHQWR GDV H[LJrQFLDV OHJDLV H DGPLQLVWUDWLYDV 3ULQFLSDLV DUDFWHUtVWLFDV H 9DQWDJHQV D,QtFLR GH QRYR RUoDPHQWR VHP QHFHVVLGDGH GH HQFHUUDPHQWR DQXDO GR RUoDPHQWR DQWHULRU E*HUDomR GH (PSHQKRV SHOR PyGXOR GH RPSUDV H /LFLWDo}HV 2SFLRQDO
- 2. F 3ODQR GH FRQWDV FRQILJXUiYHLV DWUDYpV GH HYHQWRV SRVVLELOLWDQGR PDLRU IOH[LELOLGDGH QD GHILQLomR GRV ODQoDPHQWRV FRQWiEHLV G,PSRUWDomR GH DUTXLYRV EDQFiULRV SDUD FRQFLOLDomR EDQFiULD DXWRPiWLFD H,QFRUSRUDomR 3DWULPRQLDO DXWRPiWLFD DWUDYpV GD OLTXLGDomR GD GHVSHVD I DGDVWUR GH RQYrQLRV SRVVLELOLWDQGR SUHVWDomR GH FRQWDV GRV PHVPRV JDGDVWUR GH 2EUDV 3~EOLFDV FRP IRWRV GDV REUDV H ORFDOL]DomR *(2 UHIHUHQFLDGD GDV PHVPDV SRVVLELOLWDQGR PDLRU WUDQVSDUrQFLD QDV SUHVWDo}HV GH FRQWDV K*HUDomR GH DUTXLYRV HP IRUPDWR +70/ SDUD SXEOLFDomR QR SRUWDO GD WUDQVSDUrQFLD L RQVROLGDomR FRQWiELO GRV GLYHUVRV yUJmRV GD DGPLQLVWUDomR S~EOLFD 5HODWyULRV 5HODWyULRV 2ILFLDLV *HUDomR H HPLVVmR GRV UHODWyULRV RILFLDLV GD OHL /5) H GRV WULEXQDLV GH FRQWDV HVWDGXDLV 5HODWyULRV *HUHQFLDLV $OpP GRV UHODWyULRV RILFLDLV R VLVWHPD RIHUHFH DLQGD UHODWyULRV JHUHQFLDLV WDLV FRPR D'HPRQVWUDWLYR GR FRPSRUWDPHQWR RUoDPHQWiULR H )LQDQFHLUR E6DOGR )LQDQFHLUR GD 'HVSHVD F %DODQoR GD ([HFXomR 2UoDPHQWiULD H )LQDQFHLUD G3HUFHQWXDO DUUHFDGDGR HP UHODomR DR 2UoDGR H%DODQFHWH )LQDQFHLUR I %DODQFHWH GH 9HULILFDomR ’Ǥ͵ͺ
- 3. J*DVWRV FRP (GXFDomR K*DVWRV FRP 3HVVRDO L %ROHWLP GD 0RYLPHQWDomR *HUDO M %ROHWLP GLiULR GD 5HFHLWD N 5HODomR GH 3DJDPHQWRV (IHWXDGRV O 3HUFHQWXDO (PSHQKDGR SRU 'RWDomR P ([WUDWR GH UHGRUHV Q5HVXPR GD 5HODomR GH 5HVWRV D 3DJDU R5HODomR GH 'HVSHVDV ([WUDV GHQWUH RXWURV RQVXOWDV 'LYHUVDV 2 VLVWHPD SHUPLWH D YLVXDOL]DomR HP WHOD GDV VHJXLQWHV FRQVXOWDV D([WUDWR GH UHGRUHV E6LWXDomR GRV (PSHQKRV F RQWDV RQWiEHLV GUHGRUHV H5HFHLWDV I 5HFXUVRV J'HVSHVDV K0RYLPHQWDo}HV *HUDLV JHUDGDV QR VLVWHPD *UiILFRV 2 VLVWHPD JHUD JUiILFRV GDV VHJXLQWHV LQIRUPDo}HV D(YROXomR GD 5HFHLWD PHQVDO E(YROXomR GD 'HVSHVD F 'HVSHVDV SRU ÏUJmRV H 8QLGDGHV 2UoDPHQWiULDV G5HFHLWDV SRU DWHJRULD (FRQ{PLFD ’Ǥ͵ͻ