Download - PORTIFÓLIO 7º DEPENDÊNCIA
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SISTEMA DE ENSINO PRESENCIAL CONECTADOCINCIAS CONTBEIS
LVIA PEREIRA DE SOUSA
REAS DE ATUAO DA CONTABILIDADE
PALMAS-TO2014
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LVIA PEREIRA DE SOUSA
REAS DE ATUAO DA CONTABILIDADE
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Or$#&)a"!r#(8 E$+# "# +r!9#((!r#( "! 56 S#/#()r#7
PALMAS-TO2014
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SUMRIO
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INTRODUO
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# "a( #/+r#(a(. "#$Ga&"! a(($/ "# (#r a+#&a( /a 9!r/a "# '!&)r!l# br!'r*)$'!
"a #/+r#(a7 O( +r!9$(($!&a$( #()3! (# +r#!'+a&"! #/ a)#&"#r # 9!r'#r "a"!($/+!r)a&)#( ,( "#'$(#(7 Ma$( +r!9$(($!&a$( #()3! (# )!r&a&"! / $/+!r)a&)#
+ar'#$r! "a #&)$"a"#. )ra#&"! $&9!r/a#( $/+!r)a&)?(($/a( +ara )!/a"a "#
"#'$(#(7 A( +!((?#$( /"a&a( # a l!bal$a3! #()3! )ra#&"! #()#( #
)ra&(9!r/a#( '!&()a&)#(. '!/! ! 9)r! "a +r!9$((3!. &!!( /#r'a"!( # ! +rH+r$!
'!'$/#&)! #/ #()3!. !( a$( l#ar3! a &!a( '#(($"a"#( "a (!'$#"a"#
a&)! , )$l$a3! "!( (#r$!( '!&)*b#$(7
N#()# )rabal! a+r#(#&)a/!( al/a( *r#a( "# a)a3! # ! +r!9$(($!&al'!&)*b$l +!"# #('!l#r (# #(+#'$al$ar # a)ar. !b=#)$a&"! '!&)r$b$r +ara !
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&a *r#a +Fbl$'a '!/! #/+r#(ar$al a C!&)r!la"!r$a ! Pla=a/#&)! )r$b)*r$! # (#(
+r$&'$+a$( $/+!()!( # a 9!r/a "# )r$b)a3! +#l! L'r! r#al a P#r?'$a C!&)*b$l # !(
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7/25/2019 PORTIFLIO 7 DEPENDNCIA
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l# (#r3! #/+r#a"!7
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+r!'#((!( a"$)a"!(. ! (#=a. ! /#(/! +r!'#((! "a a"$)!r$a. +!r/ r#al$a"! +!r
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27 CONTROLADORIA
A C!&)r!la"!r$a (r$ &! $&?'$! "! ('l! &a( ra&"#( '!r+!ra#( &!r)#-
a/#r$'a&a(. '!/ a 9$&al$"a"# "# r#al$ar r?$"! '!&)r!l# (!br# )!"!( !( H'$!( "a(
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(!b a 9!r/a "# "#+ar)a/#&)!( # "$$(#(. /a( '!/ '!&)r!l# '#&)ral$a"!7
N! Bra($l. a 9&3! "! C!&)r!ll#r #/#r$ '!/ a $&()ala3! "# #/+r#(a(
/l)$&a'$!&a$( &!r)#-a/#r$'a&a( &! +a?(7 N#((a +!'a. +r!9$(($!&a$( "#((a(
#/+r#(a( $&a/ +ara #&($&ar a( )#!r$a( # +r*)$'a( C!&)*b#$(. "#(#&!l#&"! #
$/+la&)a&"! ($()#/a( "# $&9!r/a#( # 9!((# 'a+a "# a)#&"#r a!( "$9#r#&)#(
)$+!( "# (*r$!( "a C!&)ab$l$"a"#. $&'l($# +ara /a&)#r / a"#a"! ($()#/a "#
'!&)r!l# (!br# a( !+#ra#( "#((a( #/+r#(a(7
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A l!bal$a3! "!( /#r'a"!( $/+( ,( !ra&$a#( a '#(($"a"# "#
a"a+)a3! +ara +#r/a'#r#/ !+#ra&)#(7 A #G$$b$l$"a"# "# / r#la'$!&a/#&)!
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"$()!r#(. +ara b('a "a !)$/$a3! "# (#( r#(l)a"!(. !b)#&"! a(($/ /a /a$!r
'!/+#)$)$$"a"# &! /#r'a"!7 Na b('a +#la '!/+#)$)$$"a"# !ra&$a'$!&al. a(
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!ra&$a3!
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$&'$"%&'$a "! 9a)! #ra"!r r#"$r ! al!r "! )r$b)! a +aar. (#=a a)ra( "a
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aK I/+!()!( M&$'$+a$(. E()a"a$( # #"#ra$(
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IPI I/+!()! (!br# Pr!")! I&"()r$al$a"!7 C!bra"! "a( $&"F()r$a(7
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+r!+r$#"a"# "# $/H#$(
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+#r?'$a. $&'l($# a +!(($b$l$"a"# "a a+r#(#&)a3! "# #($)!( (+l#/#&)ar#(. ! #
(#r* !b=#)! "! a=()# &! +la=a/#&)!7
O +la=a/#&)! "a +#r?'$a "## #$"#&'$ar a( #)a+a( # a( +!'a( #/ #
(#r3! #G#')a"!( !( )rabal!(. #/ '!&9!r/$"a"# '!/ ! '!&)#F"! "a +r!+!()a "#
!&!r*r$!( a (#r a+r#(#&)a"a. $&'l$&"!-(# a (+#r$(3! # a r#$(3! "! +rH+r$!
+la=a/#&)!. !( +r!ra/a( "# )rabal! a&"! a+l$'*#$(. a) a #&)r#a "! la"!7
N! 'r!&!ra/a "# )rabal!. "##/ 9$'ar #$"#&'$a"!(. a&"! a+l$'*#$(. )!"!( !(
$)#&( '#((*r$!( , #G#'3! "a +#r?'$a. )a$( '!/!8 "$l$%&'$a( a (#r#/ r#al$a"a(.
"#(l!'a/#&)!(. '#(($"a"# "# )rabal! "# )#r'#$r!(. +#($(a( # (#r3! 9#$)a(.#lab!ra3! "# '*l'l!( # +la&$la(. r#(+!()a( a!( #($)!(. +ra! +ara #&)r#a "!
la"! # !)r!(. "# 9!r/a a a((#rar # )!"a( a( #)a+a( '#((*r$a( , r#al$a3!
"a +#r?'$a (#=a/ '/+r$"a(7
Para '/+r$r ! +ra! "#)#r/$&a"! ! '!&)ra)a"! +ara r#al$a3! "!(
)rabal!( "# +#r?'$a. ! +#r$)! "## '!&($"#rar #/ (#( +la=a/#&)!(. a&"!
a+l$'*#$(. #&)r# !)r!(. !( (#$&)#( $)#&(8
aK ! '!&)#F"! "a +r!+!()a "# !&!r*r$!( a+r#(#&)a"a +#l! +#r$)!-'!&)a"!r # a'#$)a+#l! =?!. +#l! *rb$)r! ! +#la( +ar)#( &! 'a(! "# +#r?'$a #G)ra="$'$al ! +#l! +#r$)!-
'!&)a"!r a(($()#&)#
bK ! +ra! (9$'$#&)# +ara (!l$'$)ar # r#'#b#r !( "!'/#&)!(. b#/ '!/! +ara a
#G#'3! # a #&)r#a "! )rabal!
'K a +r!ra/a3! "# $a#&(. a&"! '#((*r$a(7
A '!&'l(3! "! +la=a/#&)! "a +#r?'$a !'!rr# a&"! ! +#r$)!-'!&)a"!r
'!/+l#)ar a( a&*l$(#( +r#l$/$&ar#(. "a&"! !r$#/. a&"! 9!r ! 'a(!. , +r!+!()a "#!&!r*r$!( &!( 'a(!( #/ # ! =?! ! ! *rb$)r! &3! )#&a 9$Ga"!. +r#$a/#&)#.
!&!r*r$!( "#9$&$)$!(K. a!( )#r/!( "# "$l$%&'$a( # a!( +r!ra/a( "# )rabal!7
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@7 CARACTERSTICAS DAS CINCIAS ATUARIAIS
O \UE ATURIA^
A '$%&'$a a)ar$a a '$%&'$a "a( )'&$'a( #(+#'$9$'a "# a&al$(# "# r$('!( #
#G+#')a)$a(. +r$&'$+al/#&)# &a a"/$&$()ra3! "# (#r!( # 9&"!( "# +#&(3!7 E()a
'$%&'$a a+l$'a '!'$/#&)!( #(+#'?9$'!( "a( /a)#/*)$'a( #()a)?()$'a( # 9$&a&'#$ra7
Sa( /#)!"!l!$a( /a$( )ra"$'$!&a$( (3! ba(#a"a( #/ )#!r$a( #'!&/$'a(.
#&!l#&"! (a( a&al$(#( &/a 9!r)# /a&$+la3! "# "a"!(. &/ '!&)#G)!
#/+r#(ar$al7 P!r)a&)!. a)*r$a /a *r#a "# '!'$/#&)! /l)$"$('$+l$&ar. !&"# !
"!/?&$! "# '!&'#$)! #/ #'!&!/$a. a"/$&$()ra3!. '!&)ab$l$"a"#. /a)#/*)$'a.
9$&a&a( # #()a)?()$'a (3! 9&"a/#&)a$( +ara ! #&)#&"$/#&)! "!( /!"#l!( a)ar$a$(/a$( #l#/#&)ar#(7 E((a '$%&'$a (r$ * '#r'a "# 1@0 a&!( &a I&la)#rra.
#()"a&"! ba($'a/#&)# a /!r)al$"a"# "a +!+la3!7 A +ar)$r "# #&)3!. #la !l)aa-
(# +ara ! 'al'l! "a #G+#')a)$a "# $"a. '!/ $&)#r#((# &a( #()#( "#
a+!(#&)a"!r$a # +#&(3!7 N! ('l! . a *r#a "# (#r!( #G+a&"$ a abra&%&'$a
"! #()"! a)ar$al. # a $&(#r3! 'a"a # /a$( 9r##&)# "a( #/+r#(a( "# (#r! #
+#&(3! &! /#r'a"! 9$&a&'#$r!. 9# '!/ # a '$%&'$a a)ar$al (# #(+#'$al$a((#
'a"a # /a$( #/ 'a/+!( #'!&/$'!( # 9$&a&'#$r!(7A +ar)$r "# #&)3! a( #/+r#(a( (#ra"!ra( +a((ara/ a !9#r#'#r +r!ra/a(
"# (#r! "# $"a # !)ra( #(+#'$al$a#(. ! # #r! 'a"a # /a$!r
'#(($"a"# "! "#(#&!l$/#&)! "a( '$%&'$a( a)ar$a$(7 O( #()"!( "a a)ar$a
"$$"#/-(# #/ "!$( +r$&'$+a$( ra/!(8 a $"a # a &3! $"a. ! +r$/#$r! )ra)a "a(
#()#( "# l!&! +ra!. '!/! a+!(#&)a"!r$a. +#&(#(. (#r!( "# $"a # (aF"#7 O
(#&"! #()# /a$( r#la'$!&a"! a 'ara')#r?()$'a( "# 'r)! +ra!. '!/! !( (#r!( "#
a)!/H#$( # r#(+!&(ab$l$"a"# '$$l7 O ra/!( $"a )ra)a "a( '!&(#%&'$a( "a(+r$&'$+a$( '!&)$&%&'$a( "a $"a &a('$/#&)!./!r)#. "!#&a. $&al$"#. "#(#/+r#!.
a+!(#&)a"!r$aK # ! ra/! "a &3! $"a (3! )!"!( !( "#/a$( #?'l!(. 9!!.
)ra&(+!r)#. r#(+!&(ab$l$"a"# '$$l. ab$)a'$!&al. ara&)$a "# !br$a#( '!&)ra)a$(K7
O !b=#)$! 9&"a/#&)al "! +r!9$(($!&al "# a)ar$a "#(#&!l#r a#( #()ra)$'a(
+ara ! "$a&H()$'! "# +r!bl#/a( # a '!&()r3! "# /!"#l!( /a)#/*)$'!( +ara a
aal$a3! # /#&(ra3! "#((#( r$('!( a( #/+r#(a( (#ra"!ra( +a((ara/ a
!9#r#'#r +r!ra/a( "# (#r! "# $"a # !)ra( #(+#'$al$a#(. ! # #r! 'a"a
# /a$!r '#(($"a"# "! "#(#&!l$/#&)!7
N! Bra($l. ! $&)#r#((# +#l!( a((&)!( (# $&$'$! '!/ !( a)*r$!( (!'$a$(
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l$a"!( a( Ca$Ga( "# Pr#$"%&'$a #G$()#&)#( # a!( I&()$))!( # (# '!&()$)?a/
IAPM. IAPI. IAPBK # !( a)*r$!( "a( S#ra"!ra(7 E/b!ra a 'r$a3! "# 'r(!( "#
9!r/a3! "# a)*r$!( )#&a !'!rr$"! &a "'a"a "# :0. +ar)$'lar/#&)# &a UPE &a
"'a"a "# @0 (!/#&)# #/ 1
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$('al$ar a '!&()$)$3!. !ra&$a3!. 9&'$!&a/#&)! # !+#ra3! "a(
S!'$#"a"#( S#ra"!ra(. "# Ca+$)al$a3!. E&)$"a"#( "# Pr#$"%&'$a Pr$a"a
Ab#r)a. &a al$"a"# "# #G#')!ra "a +!l?)$'a )raa"a +#l! CNSP
A)ar &! (#&)$"! "# +r!)##r a 'a+)a3! "# +!+a&a +!+lar # (# #9#)a
a)ra( "a( !+#ra#( "# (#r!. +r#$"%&'$a +r$a"a ab#r)a. "# 'a+$)al$a3! #
r#((#r!
#lar +#la "#9#(a "!( $&)#r#((#( "!( '!&(/$"!r#( "!( /#r'a"!(
(+#r$($!&a"!(
Pr!/!#r ! a+#r9#$!a/#&)! "a( $&()$)$#( # "!( $&()r/#&)!( !+#ra'$!&a$(
a #l#( $&'la"!(. '!/ $()a( , /a$!r #9$'$%&'$a "! S$()#/a Na'$!&al "# S#r!(
Pr$a"!( # "! S$()#/a Na'$!&al "# Ca+$)al$a3!Pr!/!#r a #()ab$l$"a"# "!( /#r'a"!( (!b (a =r$("$3!. a((#ra&"! (a
#G+a&(3! # ! 9&'$!&a/#&)! "a( #&)$"a"#( # l#( !+#r#/
#lar +#la l$$"# # (!l%&'$a "a( (!'$#"a"#( # $&)#ra/ ! /#r'a"!
D$('$+l$&ar # a'!/+a&ar !( $()$/#&)!( "a#la( #&)$"a"#(. #/ #(+#'$al !(
#9#)a"!( #/ b#&( ara&)$"!r#( "# +r!$(#( )'&$'a(
C/+r$r # 9a#r '/+r$r a( "#l$b#ra#( "! CNSP # #G#r'#r a( a)$$"a"#( #
+!r #()# 9!r#/ "#l#a"a(Pr!#r !( (#r$!( "# S#'r#)ar$a EG#')$a "! CNSP7
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CONCLUSO
M$)a( (3! a( 9!r/a( #/ # a( #/+r#(a( +!"#/ (#r +#&al$a"a( +!r l#$(
+#l! 9a)! "# &3! /a&)#r#/ #/ !r"#/ (a '!&)ab$l$"a"#7
A '!&)ab$l$"a"# ! $&()r/#&)! # 9!r'# ! /*G$/! "# $&9!r/a#( F)#$(
+ara a )!/a"a "# "#'$(#(7 Ela aG$l$a ! '!&)r!l# "! +a)r$/&$!7 T!"a( a(
/!$/#&)a#( # !#r &! +a)r$/&$! "# /a #&)$"a"# (3! r#$()ra"!( +#la
C!&)ab$l$"a"#. a al r#(/# !( "a"!( #/ 9!r/a "# r#la)Hr$!( # !( #&)r#a a!( (#(
(*r$!(7A '!&)ab$l$"a"# 'a"a # /a$( $/+!r)a&)# +ara a (!'$#"a"# # !ra&$a#(.
(#=a/ #la( "# 9$&al$"a"# l'ra)$a ! &3!. +!$( )#/ +!r !b=#)$! #Ga/$&ar a
$&)#r$"a"#. a a"#a3! # a #9$'*'$a "!( '!&)r!l#( $&)#r&!( # #G)#r&!( "a(
$&9!r/a#( 9?($'a(. '!&)*b#$(. 9$&a&'#$ra( # !+#ra'$!&a$( "# /a #/+r#(a
aal$a&"! # aG$l$a&"! a A"/$&$()ra3! # !( /#/br!( "a !ra&$a3! a
"#(#&!l#r#/ '!/ #9$'$%&'$a # a"#a"a/#&)# (a( a)r$b$#(. +r!+!r'$!&a&"!-
l#( a&*l$(#(. '!&(#l!(. r#'!/#&"a#( +ara )!/a"a "# "#'$(#( '!/ #9$'*'$a.ra+$"#. l#al$"a"#. ('#((! # +#r/a&%&'$a &! /#r'a"!7
A C!&)ab$l$"a"# +!(($ $&F/#ra( "$$(#( # (b"$$(#( # )a/b/ (3!
'!'$"a( '!/! #(+#'$al$"a"#(7 D#&)r# a( *r#a( "# a)a3! +!"#/!( '$)ar a
A"$)!r$a. a P#r?'$a. a C!&(l)!r$a. a C!&)ab$l$"a"# $('al. a C!&)ab$l$"a"# PFbl$'a.
#&)r# !)ra(7 A( a$( )#/ /a $(3! ($()%/$'a "# )!"a a !ra&$a3!. $&9l#&'$a&"!
! /!"#l! "# "#'$(3! "# )!"a a !ra&$a3!7 Ca"a *r#a "# a)a3! "a C!&)ab$l$"a"#
$/+!r)a&)# &a #G#'3!. '!!r"#&a3! # a'!/+a&a/#&)! )r$b)*r$! +ara ara&)$r! ('#((! "a #/+r#(a7
C!/ !( aa&!( )#'&!lH$'!( "a $&9!r/a3! # '!/&$'a3!. 'r#('$/#&)!(
#'!&/$'!( # (!'$a$( a( *r#a "# a)a3! "a '!&)ab$l$"a"# '!&)r$b#/ +ara /a
r##()r)ra3! "a #()3! #/+r#(ar$al. '!/ ! !b=#)$! "# a#r$ar a #Ga)$"3! "!(
r#$()r!( # "a( "#/!&()ra#( '!&)*b#$(. a(($/ '!/! $"#&)$9$'ar "#9$'$%&'$a( &!
($()#/a "# '!&)r!l# $&)#r&! # &! ($()#/a 9$&a&'#$r!. (#&"! '#((*r$! / $/#&(!
'!'$/#&)! &a *r#a. &3! (H "a '!&)ab$l$"a"#. /a( "# !)ra( '$%&'$a( a9$&(. '!/!
! !b=#)$! "# 9&"a/#&)ar a( $&9!r/a#( # /!()rar a #ra'$"a"# "!( 9a)!(7
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REERNCIAS
ra&a Wl*'$! A&"r7 C!&)r!la"!r$a8 P#ar(!& E"'a)$!& C!()a !(
Ma&!#l7A"$)!r$a8 P#ar(!& E"'a)$!&
Pr!#&a *b$! R!r$! # N!#$ra Da&$#l Ra/!(7Pla=a/#&)! Tr$b)*r$!8 P#ar(!&
E"'a)$!&
))+8;;7+!r)al"#'!&)ab$l$"a"#7'!/7br;$a;a"$)!r$a7)/
))+8;;/(bra($l7'!/7br;bl!;a"$)!r$a;a-$/+!r)a&'$a-"a-a"$)!r$a-$&)#r&a
))+8;;7/a+7'!/7br;l#rc'a+$)l!7++^+r!"')(c$"d1@12;0>;2012))+8;;b$bl$!)#'a7&$a+7br;"a"!(;INIC;'";$&$';ICX20a&a$(;IC-:7PD
))+8;;7(/ar#7'!/7br;&!)$'$a(;&!)$'$a7=(+^$"d>:
7'7br;($)#c"!'#&)#;a"/;/a&!#l;+"9;a+!()$la7+"9
))+8;;7+!r)al)r$b)ar$!7'!/7br;+la=a/#&)!7)/
7ar)$!&al7'!/
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