Descrição
Que tal aprender TUDO sobre contabilidade, desde o básico até as práticas profissionais AVANÇADAS? Neste curso de Contabilidade, você vai aprender MUITO sobre escrituração contábil na PRÁTICA, com a utilização de diversos métodos aplicados pelos professores, profissionais com mais de 10 anos de experiência na área contábil.
Aprenda de maneira rápida e eficiente, por meio de uma metodologia clara e objetiva, sobre contabilidade voltada para empresas do comércio, prestadoras de serviços e empresas industriais.
O curso aborda diversas informações referentes ao dia a dia das empresas e dos profissionais da contabilidade, centrado nas informações imprescindíveis para todos os usuários das demonstrações contábeis e dos relatórios da contabilidade.
Confira toda a grade do curso, e venha aprender contabilidade de com mais de 50h aulas que estão disponíveis aqui para você!
Objetivo:
Transmitir aos participantes os conhecimentos teóricos e práticos sobre contabilidade, legislação societária e o sistema tributário federal, abordando a legislação e as rotinas práticas relativas aos impostos e contribuições federais.
Público Alvo:
Profissionais da Área Fiscal, contábil, administrativa, jurídica, estudantes, empresários e demais pessoas interessadas no assunto.
FISCONET CURSOS:
✅ Cursos Contábeis atualizados REGULARMENTE!
✅ Notícias e Matérias da área para você se manter informado!
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Programa:
Módulo I – Contabilidade Geral
1 – Contabilidade
1.1 – Conceito
1.1.1 – Campo de aplicação
1.1.2 – Objeto da Contabilidade
1.1.3 – Fins da Contabilidade
1.1.4 – Pessoas que utilizam a contabilidade
1.1.5 – Técnicas de que se utiliza para atingir sua finalidade
1.2 – Patrimônio
1.2.1 – Bem
1.2.2 – Capital
1.2.3 – Patrimônio
1.2.4 – Equação Fundamental do Patrimônio
2. – Princípios Fundamentais da Contabilidade
3. – Gestão
3.1- Fases
3.1.1 – Fase Econômica
3.1.2 – Fase Financeira
3.1.3 – Fase Patrimônial
3.2 – Exercícios Social
3.3 – Regime de Caixa e Regime de competência
4.Escrituração
4.1 Definição
4.2 – Métodos de escrituração
4.3 – Lançamentos
4.3.1 – Elementos essenciais
4.3.2 – Fórmulas de lançamentos
4.4 – CONTA
4.5 – Retificação de Lançamentos Contábeis
4.5.1 – Estorno
4.5.2 – Transferência
4.5.3 – Complementação
4.5.4 – Erros no histórico
5- Livros Contábeis
5.1 – Livro Diário
5.2 – Livro Razão
6 – Balancete de Verificação
7 – Plano de Contas
8 – Demonstrações Contábeis
8.1 – DEMONSTRATIVO DO RESULTADO DO EXERCÍCIO – DRE
8.2- Balanço Patrimonial – (lei N° 6.404/76)
9. Lançamentos Contábeis, Razonetes, Balanço Patrimonial
9.1 – Contabilização utilizando somente contas Patrimoniais:
10 – Resultados do Período
10.1 – Custos das Mercadorias Vendidas (CMV)
10.2 – Custo com apuração de resultado:
10.3 – Exercícios de Apuração de Resultado
Módulo II – SIMPLES Nacional – Impostos e Contribuições Abrangidos Pelo SIMPLES NACIONAL
Impostos e Contribuições não Incluídos no SIMPLES NACIONAL
– Empresas que Podem Optar Pelo SIMPLES
– Limites Proporcionais
– Conceito de Receita Bruta
– Empresas que Não Podem Optar Pelo SIMPLES NACIONAL
– Cálculo do Valor Devido Mensalmente
– Percentuais Aplicáveis Sobre a Receita Bruta (Tabelas)
– Receitas de Exportação, Isentas, Monofásicas e de Substituição Tributária
– Ganhos de Capital e Rendimentos de Aplicação Financeira
– Data e Forma de Pagamento
– Pagamentos Feitos a Maior ou Indevidamente
– Obrigações Acessórias
– Vedação da Aplicação em Incentivos Fiscais
– Rendimentos Pagos Aos Sócios ou ao Titular
– Tributação do Excesso de Receita
– exclusão do Simples nacional
– omissão de Receita
– DAS e DASN
Módulo III – Lucro Presumido – Conceito
– Opção pela Tributação
– Pessoas Jurídicas Autorizadas a Optar
– Pessoa Jurídicas obrigadas ao Lucro Real
– Optantes pelos Refis
– Sociedade em Conta de Participação
– Verificação do Limite de Receita
– Valores Integrantes da Receita Total
– Valores não Integrantes da Receita Total
– Determinação do Lucro Presumido
– Percentuais
– Determinação da Base de Cálculo do Imposto Por Meio de Percentual Favorecido
– Atividade Gráfica
– Percentuais Aplicáveis Sobre a Receita
– Serviços Médicos e Serviços Hospitalares
– Conceito de Receita Bruta
– Valores Integrantes da Base de Cálculo
– Lucros Diferidos de Períodos de Apuração Anteriores
– Valores de Operações Praticadas com Pessoas Vinculadas Residentes ou Domiciliadas no Exterior
– Receitas Tributadas na Fonte
– Determinação do Imposto de Renda Devido
– Alíquota
– Adicional
– Deduções do Imposto Devido
– Compensações do Imposto de Renda Devido
– Incentivos Fiscais
– Exercício de Apuração
– Pagamento do Imposto
– Local de Pagamento
– Documento a Utilizar
– Prazo para Pagamento
– Imposto de Valor Inferior a R$ 10,00
– Antecipação Mensal Dos Pagamentos
– Escrituração
– Receitas e Rendimentos não Tributáveis
– Apuração com Base no Regime de Caixa
– Empresa Que Escriturar Somente o Livro Caixa
– Empresa Que Mantiver Escrituração Contábil
– Tratamento Aplicável aos Valores Recebidos
– Cômputo da Receita em Período de Apuração Posterior ao Recebimento
– Contribuição Social Sobre o Lucro Líquido
– CSLL
– Percentual Sobre a Receita Bruta
– Percentual Sobre a Prestação de Serviços
– Demais Rendimentos e Ganhos de Capital
– Alíquota
– Exemplo de Apuração Apuração
– Distribuição de Lucros Lucros
– Lucro Líquido Apurado na Escrituração Contábil Superior ao Lucro Presumido e Isenção
Módulo IV – Pagamento Mensal por Estimativa – Introdução
– Opção Pelo Pagamento Por Estimativa
– Forma de Apuração da Base de Cálculo do Imposto
– Percentuais Aplicáveis Sobre a Receita Bruta
– Conceito de Receita Bruta e Exclusões
– Regras Especiais Para Determinação da Receita Bruta
– Atividades Incentivadas
– Atividades Imobiliárias
– Contratos Para Fornecimento de Bens Produzidos a Longo Prazo
– Receitas Decorrentes de Contratos de Curto Prazo
– Contratos em Longo Prazo Com Entidades Governamentais
– Instituições Financeiras e Entidades a Ela Equiparadas
– Acréscimos à Base de Cálculo
– Ganhos de Capital e Demais Resultados
– Apuração do Ganho de Capital na Alienação de Bens e Direitos
– Venda Para Recebimento Após o Ano-Calendário Seguinte
– Valores Não Integrantes da Base de Cálculo do Imposto
– Emissoras de Rádio e Televisão
– Dedução do Valor Relativo ao Espaço de Propaganda Partidária
– Tratamento do Lucro Inflacionário
– Determinação do Imposto
– Alíquotas
– Deduções do Imposto Devido
– Compensações do Imposto de Renda Devido
– Opção Para Aplicação em Investimentos Regionais
– Base de Cálculo do Incentivo
– Forma da Opção e Limites Específicos
– Limite Conjunto
– Código de Darf
– Tratamento da Parcela Excedente ao Limite Admitido Apurado na Declaração de Rendimentos
– Imposto Pago a Menor em Virtude de Excesso de Valor Destinado Aos Fundos
– Exercício
– Prazo de Recolhimento do IRPJ
– Imposto de Valor Inferior a R$ 10,00
– Códigos Para Recolhimento do IRPJ
– Redução ou Suspensão Dos Pagamentos Mensais Com Base em Balanço ou Balancete
– Ajuste da Diferença do Imposto
– Apuração do Lucro Real Anual
– Compensação dos Valores pagos a maior
– Exercícios
– Suspensão do Pagamento
– Redução do pagamento.
Módulo V – Lucro Real – Trimestral – Introdução
– Pessoas Jurídicas Obrigadas à Tributação Com Base no Lucro Real
– Base de Cálculo
– LALUR
– Adições
– Exclusões
– Adição e Exclusão de Valores Apurados Antes de 31.12.1995
– Compensação de Prejuízos Fiscais de Períodos Anteriores
– Prejuízo Fiscal Apurado no Decorrer do Ano-Calendário
– Alíquota do Imposto de Renda e Adicional
– Deduções de Incentivos Fiscais
– Valores Que Podem Ser Compensados Com o Imposto Devido
– Exemplo
– Pagamento do Imposto Apurado
– Pagamento em Quota Única
– Pagamento Parcelado
– Códigos Para Preenchimento do Darf
– Opção Para Aplicação em Incentivos Fiscais
– Base de Cálculo do Incentivo
– Forma da Opção e Limites Específicos
– Limite Conjunto
– Código de Darf
– Tratamento da Parcela Excedente ao Limite Admitido Apurado na Declaração de Rendimentos
– Imposto Pago a Menor em Virtude de Excesso de Valor Destinado Aos Fundos
– Distribuição de Lucros
– Não incidência
– Distribuição de Lucros Excedentes ao Valor Apurado na Escrituração
Módulo VI – PIS e COFINS
– Introdução
– Pessoas Jurídicas Obrigadas a Apuração Não-cumulativa
– Cooperativas Agropecuárias e as de Consumo
– Pessoas Jurídicas Sujeitas a Outras Modalidades de Tributação
– Entidades Imunes e Isentas
– Receitas Excluídas da Modalidade Não-cumulativa
– Base de Cálculo
– Exclusões ou Deduções
– Alíquotas – Receitas Financeiras
– Papel Para Impressão de Periódicos
– Álcool Para Fins Carburantes
– Empresas Estabelecidas na Zona Franca de Manaus
– Alíquota 0 (Zero)
– Suspensão da Incidência
– Venda Para Pessoa Jurídica Tributada Com Base no Lucro Real
– Vendas de Desperdícios, Resíduos e Aparas
– Créditos de PIS e COFINS
– Conceito de Insumo
– Regras Especiais para Aproveitamento dos Créditos
– Créditos nas Compras de Mercadoria Produzida por Pessoa Jurídica Estabelecida na Zona Franca de Manaus
– Compras pelas Pessoas Jurídicas Estabelecidas na Zona Franca de Manaus
– Revendedor de Papel Imune a Impostos
– Créditos Referentes Aos Estoques de Abertura
– Versão de Bens e Direitos na Fusão, Cisão e Incorporação
– Pessoa Jurídica com Incidência Parcial das Contribuições na Modalidade Não cumulativa
– Limitações ao Desconto de Créditos
– Regra Geral
– Bens Furtados, Roubados, Inutilizados, Deteriorados ou Destruídos
– Estorno de Créditos
– Crédito Presumido
– Tratamento Fiscal Dos Créditos
– Exemplo
– Aproveitamento dos Créditos
– Escrituração dos Créditos
– Dedução de Retenções na Fonte
– Recolhimento
– DACON
– Guarda de documentos.
Módulo VII – Retenção de Impostos e Contribuições Federais – IRRF, PIS, COFINS e CSLL CSLL
– Obrigatoriedade das Retenções
– Serviços prestados de Pessoas Jurídicas para outras Pessoas Jurídicas
– Incidência e fato gerador
– Lista dos serviços alcançados
– Alíquotas
– Serviços de limpeza, manutenção e conservação de bens, segurança vigilância e locação de mão de obra.
– Factoring
– Comissão de intermediação
– Serviços de propaganda e publicidade
– Cooperativas de trabalho, associações de profissionais ou assemelhados
– Serviços prestados por sociedade civil ligada à fonte pagadora
– Pessoa Jurídica Imune ou Isenta
– Retenção parcia
– Modelo de Declarações
– Pessoas Jurídicas enquadradas no SIMPLES
– Firmas Individuais (Empresário)
– Rendimentos pagos a pessoas físicas
– Responsabilidade pela retenção e recolhimento
– Reajustamento da base de cálculo
– Comprovante de rendimentos pagos e de retenção
– Pagamento
– Valor inferior a R$ 10,00
– Códigos do DARF
– Pagamento fora do prazo
– DIRF.
Módulo VIII – DCTF e PER/DCOMP
– Aspectos Gerais
– Confronto de Informações
– Obrigatoriedade e dispensa
– O que declarar
– Local, Prazo e Forma de Entrega
– Alteração de Dados Informados
– Penalidades e Acréscimos Legais
– Tratamento dos Dados Informados
– PGD DCTF
– Estrutura do Programa
– Análise das Alterações no Programa
– Acesso ao PGD
– Pasta Cadastro
– Pasta Débitos e Créditos
– Pasta Quotas
– Pasta Resumo
– Normas Gerais de Procedimentos
– Prestação e Controle de Informações
– Casos Práticos
– Legislação Aplicável
– Compensação de Tributos e Contribuições:
– De mesma natureza;
– De natureza distinta;
– Saldo de IRPJ e CSLL apurados em declaração.
– O que poderá ser restituído/ressarcido;
– A obrigatoriedade da utilização do PER/DCOMP;
– Encargos sobre os débitos;
– Juros sobre os créditos;
– Compensação indevida (reflexos);
– Preenchimento das diversas Pastas e respectivas Fichas – Prazo de entrega da PER/DCOMP.
– Demais informações necessárias.
– Exemplos Práticos.
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Serviços de Contabilidade –
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– Abertura, Regularização e Fechamento de Empresas
– Contratos, Recibos, Defesas Fiscais
– Registro de Funcionários
– Acompanhamento Mensal
– Aposentadoria e Cálculos Trabalhistas
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