008 – Livros contábeis
Os livros contábeis registram todo o histórico de operações das organizações.
Olá, seja muito bem-vindo ao Podcast Contabilidade Societária. Nesta aula você irá aprender quais são os livros contábeis obrigatórios, estrutura, bem como menção as formas de entrega.
Certamente após esta aula o seu conhecimento sobre os livros contábeis vai ser aprofundado.
Certamente após esta aula o seu conhecimento contábil vai para o próximo nível. Eu sou o professor Roberto Penha e espero que aproveites o conteúdo. Vamos lá….
O conteúdo é muito completo, apresenta os livros contábeis, sua definição e finalidade, além de exemplificar seu conteúdo e objetivo de trazer os registros das operações que acontecem na empresa, que por sua vez geram as demonstrações contábeis.
Apresenta suas várias categorias, como livros fiscais ou sociais, dependendo de para qual fim serão utilizados. A aula ressaltou que atualmente esses livros são todos digitais e trouxe o Livro Razão e o Livro Diário como os dois principais e mais conhecidos. O primeiro, expõe suas informações por grupo de contas ou conta específica, enquanto o segundo traz essas informações por intermédio das partidas dobradas (débito e crédito).
Um ponto interessante é que o Livro Razão já foi facultativo, porém, nos dias atuais se tornou obrigatório.
Os livros contábeis, são hoje em dia uma maneira mais visual de perceber como que a contabilidade evoluiu digitalmente. Em que esses livros eram feitos de forma manual e apresentados pessoalmente para seus usuários. Agora as empresas conseguem registrar nos livros de forma mais prática e entregarem em tempo hábil.
Apresentação de conteúdo bastante objetiva, trazendo a importância, finalidade e a funcionalidade dos livros contábeis. Além de fazer uma distinção entre o livro razão e o livro diário, estes que são obrigatórios.
Boa professor, sabemos que atualmente no mundo digital temos várias ferramentas de conhecimento, mas precisamos nos atentar que esse vasto conhecimento pode ser um problema, pois nem todas essas ferramentas retratam o assunto como realmente são, com isso é previsto há importância de seguir uma orientação segura de quais livros, sites e plataformas são relativamente importantes para o aumento do conhecimento sobre diversos assunto, tendo em questão a contabilidade.
Os livros contábeis registram as operações contábeis e eles irão refletir nas demonstrações contábeis. Sendo assim, esses livros podem ser divididos em diversas categorias, dessa forma, pode ser utilizado para finalidade societária, fins fiscais, controle do estoque ou podem ser livros de aspecto tributário, entre outros.
Os livros diário e razão são muito comuns e ambos apresentam obrigatoriedade em todas as empresas. Dessa forma, todas às organizações apresentam demonstrativos contábeis proveniente desses resultados contidos nesses livros. Nesse caso, é possível destacar que esses livros destinam-se a escrituração contábil desses fatos administrativos.
Enfim, na atualidade os lançamentos contábeis geram automaticamente os livros diário e razão.
O Comentário acima foi feito por João Paulo da Silva.
Aula bem expositiva com diversos pontos para ter uma noção da prática contábil. Além de expor o propósito dos livros contábeis, o professor Roberto lembra ainda da obrigatoriedade do registro nos mesmos e de informar aos órgãos reguladores. Tal obrigatoriedade o professor cita apenas para os livros Diário (estruturado com datas, número de páginas, histórico, valor da operação, …) e Razão (é estruturado com contas, valores, histórico, …), bastantes comuns dentro da contabilidade. O mesmo cita também a maneira como são escriturados (lançamentos e agrupamentos, respectivamente). Além destas informações, o professor Roberto ainda fornece curiosidades como a divisão e classificação dos livros contábeis (Social, Societária, Controle de Estoque, …) e dentro destas classificações ainda são encontrados diversos livros, por exemplo: Dentro da classificação dos livros de controle de estoque podemos encontrar os livros de entrada de mercadorias, de saídas de mercadorias, de controles de mercadoria, dentre outros. O professor ainda cita os livros Social, que registra todos os funcionários contratados pela empresa desde a abertura até o encerramento, tempo de serviço, períodos de férias, transferências entre entidades, e Societários, que aborda um material destinado à sociedade como um todo como registro de ações, livros de atas das assembleias, dentre outros.
O livro diário sendo exigido por lei registra os fatos contábeis em partidas dobradas, já o livro razão apresenta por grupo de contas ou por conta específica, o livro diário vai apresentar todas as operações a debito e a crédito.
achei interessante como a tecnologia moldou a forma como lidamos com esses livros (alguns que nem se apresentam mais como livro de fato), e até a prática contábil, automatizando o processo de preenchimento dessas ferramentas, algumas obrigatórias e indispensáveis para a empresa, dando ênfase as atribuições interpretativas e analíticas do profissional contábil.
os livros contábeis tem por finalidade registrar as operações que ocorrem na empresa durante sua vigência de atividade, esses registros irão repercutir diretamente no BP, aonde podem ser divididos por categorias, fiscais (entradas e saídas); controle de estoque; registros contábil secundário (livro diário; razão) , representando assim, a quantidade de ativos e passivos durante o exercício
Muito bem explicado o podcast. Os livros contábeis tem como finalidade registrar as operações que ocorreram na empresa, como receitas despesas e outras mutações. Além disso os livros contábeis pode ser divididos por categorias, como fiscais de controle de estoque, entre outros. Vemos como o livro diário e o livro razão são de grande importância para a contabilidade da empresa. Ademais pode-se perceber como a tecnologia influencia e melhora toda a logística da contabilidade.
Os livros contábeis existem com a finalidade de registrar as operações que ocorrem na empresa, sejam elas permultas, receitas, despesas… a partir desses registros têm-se informações que repercutem em demonstrações Contábeis.
Os livros contábeis podem ser divididos em diversas categorias: Categorias de registro com finalidade contábil societária, para fins fiscais, fins de controle de estoque, entre outros fins. Essas informações contidas nos livros contábeis são repassadas para as suas respectivas autoridades/órgãos competentes.
Os livros contábeis podem ser separados em diversas categorias como para fins de contabilidade societária, fiscais, de controle de estoque… Os livros fiscal são livros de entradas e saídas de mercadorias, como também de registro de controle de estoque. O livro Razão já foi facultativo, porém hoje tem, caráter obrigatório e indispensável para qualquer organização. Ele apresenta grupos de contas de mesma natureza, o que facilita o processo de análise. O livro Diário também tem caráter obrigatório e registra os fatos contábeis por meio de partidas dobradas, Neste livro vão aparecer todas as operações a debito e a credito. Ele deve conter as páginas numeradas, como também o termo de abertura e de encerramento.
Eles tem como propósito registrar as operações que ocorreram na empresa, que tiveram permuta no patrimônio, que se referem a receitas ou despesas. E, nessa etapa da digitalização, em que maioria dos registros são feitos e armazenados na nuvem, entra a contabilidade digital, para não deixar tão enfadonho a execução, certo?
Nos livros são registrados as informações contábeis. São classificados como Diário e Razão, muito comuns em relação à informação na contabilidade. Eles se destinam a escrituração contábil que ocorre dentro das organizações. Os lançamentos e operações são de extrema importância para a implantação da tomada de decisões.
A facilidade do meio digital melhorou o trabalho contábil que antes era apenas manual. Os registros dos livros permite às empresas que elas se comuniquem com outras companhias. O Livro Razão tem caráter obrigatório, com caráter de contas da mesma natureza. No nível analítico pode ser citado as a contas de estoque de mercadorias, todas as entradas e saídas irão ser representadas pela conta caixa.
No livro diário irá ser apresentada as contas através das partidas dobradas, pelo débito e o crédito, esse tipo de registro é obrigatório. Além do débito e do crédito também será exibida o Histórico.
Os livros diário e razão são obrigatórios dentro das empresas e ambos demonstram as movimentações dentro das empresas.
O propósito livros contábeis e livros fiscais é o registro das operações que ocorreram na empresa. São divididos em diversas categorias: finalidade contábil, societária, fiscal, controle de estoque e diversos outras.
A depender da informação, como no caso de finalidade fiscal, esses devem ser apresentados as autoridades.
No âmbito dos livros contábeis, podemos citar o livro diário e o livro razão. É interessante notar que esta área dos livros contábeis visam a escrituração contábil dos fatos administrativos, sendo que hoje em dia esta tarefa é automatizada e não é mais feito de forma manual o que diminui a incidência de equívocos e permite aos contadores focar em outras áreas mais analíticas.
Ao ler o título deste podcast pude imaginar exclusivamente livros onde são feitos registros contábeis relevantes. De fato os registros são feitos, mas nem sempre em livros físicos, softweres para computador
auxiliam o contador a realizar uma tarefa não muito convidativa, a de registrar.
O grupo de livros é composto por diversos, cada um com sua finalidade, destaque para os livros razao e diario que sao obrigatorios por lei.
O podcast falou a respeito dos livros que a contabilidade se utiliza para fazer o registro das operações que ocorrem nas empresas. Nesses livros podemos encontrar diversas informações a respeito de tais operações seja para finalidades de cunho contábil societária, para fins fiscais, controle de estoque, entre outras. sabemos que com o passar do tempo aconteceram muitas modificações em diversos cenários e não seria diferente com a contabilidade, atualmente esses livros são digitais e não mais manuscritos a mão como a um certo tempo atrás, o que tornou os processos muito mais rápidos e eficazes.
Ótima explicação!
Como abordado no podcast, os livros contábeis são conhecidos como elementos críticos para toda e qualquer empresa que preza pelo controle e pela organização. Além disso, alguns deles são obrigatórios por lei!
Eles são de atribuição e responsabilidade exclusivas do profissional da contabilidade legalmente habilitado.
Existem diferentes tipos de livros contábeis com os quais uma empresa deve trabalhar. Os principais deles são os livros Diário e Razão, embora os demais (considerados facultativos) também contribuam significativamente para a análise de desempenho contábil.
As informações registradas nesses livros são fundamentais para que a empresa compreenda a sua própria identidade, pois elas exibem o histórico e o panorama atual.
Tendo em vista a importância dos registros para a contabilidade, fica claro que com o passar do tempo e com o acesso à tecnologia, a forma de se fazer esses registros foi mudando. De fato a tecnologia proporcionou um grande avanço em relação a esses livros de registros, acredito que todos já tenham visto algum tipo de imagem que retrata a época em que esses livros eram físicos e gerava uma enorme quantidade de arquivos com os quais o profissional teria que lidar. Como dito no podcast o formato dos livros mudou entretanto continuam com sua importância, cada um com sua finalidade específica sendo que dois desses são obrigatórios. O professor fala que no caso de grandes corporações esses livros são apenas digitais, no caso de pequenas empresas esses registros obrigatórios ainda são feitos também de forma manual?
Os livros contábeis apresentam os dados brutos e registram as operações que ocorreram na empresa. É a partir desse registro que irá repercutir os relatórios ou demonstrações contábeis.
Eles apresentam diversas finalidades, como contábil, social, fiscal e controle de estoque. O diário e a razão são exemplos típicos de livros contábeis obrigatórios e que registram débitos e créditos ocorridos dentro da empresa.
Portanto, com o passar do tempo é perceptível a evolução que esses livros passaram, desde a execução destes manualmente até a mecanização e automatização dos processos para gerar os relatórios, uma vez que basta alimentar um sistema com as informações necessárias e os livros contábeis são gerados.
Os livros contábeis tem funções distintas na aplicação da contabilidade, mas detém de interesses distribuídos na escrituração contábil dos exercícios desenvolvidos pelas empresas. O meio digital facilita na execução dos registros da entidade e relações entre as empresas e suas negociações. Grande evolução na demonstração dos registros operacionais das entidades.
A aula nos mostra que os livros contábeis são formas de registro de todas as operações da empresa e podem ser divididos em diversas categorias, mas todos são de obrigatoriedade permanente. Assim, os demonstrativos que estudamos até agora são resultados do Livro Razão da empresa. Antigamente, esses livros eram manuais, com o tempo, foi sendo aperfeiçoado e passou a ser impresso e hoje, são digitais nos quais precisamos apenas fazer registro de entrada e saída que automaticamente, torna-se os livros. Ficou bastante caldo também a diferença entre livro razão e livro diário expondo também que antes, o livro razão era facultativo e hoje é obrigatório.
Pelo que eu tenho visto na faculdade, eu só conhecia o livro diário, registrando os fatos contábeis e etc. Esses outros livros como o razão, os livros sociais, os livros de estoque, dentre outros, eu desconheço mas pela explicação deu pra perceber que todos abordam um tema específico e ainda tem a classificação citada pelo professor. Aula muito boa, bastante interessante.
Com a ajuda desse podcast, consegui aumentar o meu alcance de visão sobre os livros contábeis, tendo em vista que não tinha tanto compreensão sobre o assunto.
Esses livros servem para registrar todas as operações que ocorreram nas empresas, existindo diversos livros como os fiscais, o de controle de entrada e saída de mercadoria, controle de estoque, tributário, ICMS entre outros. Facilitando a transferência das informações para os órgãos competentes.
Aula muito boa. Alguns desses livros eu não tinha conhecimento, mas agora ficou bem claro. Chama bastante atenção a facilidade que o meio digital nós trouxe, somente com os lançamentos o sistema já gera automaticamente esses livros.
Para mim ficou claro a importância e o proposito dos livros contábeis, tais livros podem ser divididos em diversas categorias e servindo a diversos propósitos dentro da empresa, podemos salientar que com o auxilio da tecnologia ficou muito mais prático a criação e atualização desses livros.
Muito interessante a aula professor, trazendo a narrativa sobre os livros contábeis, onde vemos um evolução digital no meio de contabilizar os registros das empresas, seja para as infindas utilidades que tem. Lembro que a professora Luziana disse que antigamente tinha vários resultados diferentes, pro banco a empresa lucrava, pro governo ela tinha prejuízo, e hoje em dia com essa tecnologia vemos que isso vem sendo amenizado e a transparência real da empresa vem mais limpa.
Apresenta a diferenciação dos livros contábeis, sendo eles: livro diário e livro razão. Os demonstrativos da empresa são resultados dos livros contábeis. O livro diário vai registrar todas as movimentações diárias de valor que possam modificar a situação patrimonial de uma empresa, enquanto o livro razão, além de ser obrigatório para as empresas e não necessitar de registro perante a Junta Comercial, irá apresentar a movimentação analítica das contas escrituradas no Livro Diário.
Livros contábeis existem para registrar as operações que ocorreram na empresa. São divididos em diversas categorias, como contábeis, fiscais, de controle de estoque, registro de empregados, livros de aspectos tributáveis, entre outros. Além disso, dependendo do tipo de informação/operação o conteúdo também deve ser enviado para os órgãos competentes. Os demonstrativos, são em geral, resultados das informações contidas nesses livros.
Os livros contábeis são obrigatórios e existem para registrar as operações que ocorreram na empresa. Estes livros são usados com diversas finalidades. Os mais comuns são o livro diário e o livro razão.
Através desse podcast é possível entender de forma clara o conceito de cada livro contábil, assim também como a finalidade de cada um deles.
Além se servir de registro, é um guia para entender em qual situação está a empresa.
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