cp 4 Ameer nomen 73
0s fos administrativos podem ser clasificados em trés props:
+ fatos permutativos:
+ fatos modifisivor,
+ fatosmistos
+ Par explicar cad po de ao aint, patizemes da sitasSopurionial 2
‘eguirepeventada (lang Patimonal da enpreca J, Fernandes SIA), due seh
‘modcada corn ooresla de cada um dos fo sdtnisratvo presetalo a
ftemplos deste capitulo
«arn feta expe, clawifcaremos as cons ao Baingo Patino da
tesa manera adoadu no capitulo 20a em Bens, Dirton, Oblates
Pariménio Liquide, e a de acordo com a clssificasio contida no Plano de
Conta.
Eis a sitmacdo patvimonial da qual patiremos:
Belang Petrimonal de J. Fernandes S/A
mvo PASSING
‘Obvigagbes
Cee 1.000 | “Selros Pager 00
Imes 2.800 | rawimonio Liquide
oral 14300 | TOTAL
2.1. Fatos permutativos
Fatos permutativos so agueles que permutam os elementos com
pponentes do Ativo elou do Passvo, sem mexiiear 0 vale do Patrimnio
iguide. Pode ocoreer toca etre os elementos do Avo, entre os elemen:
tos do Passivo © entre ambos 40 mesmo tempo,
Permutagio entre elementos ativas
Partindo do Balan Pacimonialapresentado, syponkamos que na empresa
41. Femnandes S/A nha ocoeido 0 sepuine
Recchimento da importicia de RS S00, em dinheio,referente a wma
plat
Ese fato aumentari © Caixa em RS SOD, pela entrada do dinero ed
rinairé aconta Duplicata a Reber em RS 500, pelo reveimento da Dapice-
12, provacando, 0 mesmo tempo, aumento e dimiougio entre ox elementos do
Abo. 74 conmmonscnsscarhen
(0 Balango Parimonial,apés este aconteciment, feat assim:
Batango Patrons do J
Bane ‘Obvigagoee
Con 1.800 | Saisnoe 8 Pager 200
Irnoveie 200 | Patimanio Lguido
Diels Espn
=
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