TIPOS DE LANÇAMENTOS CONTÁBEIS | ENTENDA A DIFERENÇA ENTRE SIMPLES, COMPOSTOS E COMPLEXOS

Contabilidade Facilitada

29 Aug 202406:05

Summary

TLDRIn this educational video, Professor Stephanie Cinca explains the fundamentals of accounting entries, distinguishing between simple and compound postings. A simple entry involves one debit and one credit, exemplified by a stock purchase entry. Compound entries, however, encompass more complex scenarios with multiple debits or credits, categorized into second, third, and fourth formulas. These include single-debit multiple-credit entries for installment purchases, multiple-debit single-credit entries for transactions like purchasing goods for resale and consumption, and the most complex, multiple-debit and multiple-credit entries for long-term purchases. The video serves as a guide for understanding the different types of accounting entries in daily accounting practices.

Takeaways

📘 The script is a tutorial on the difference between simple and compound accounting entries by Professora Stephanie Cinca.
📝 An accounting entry is the process of debiting and crediting, also known as 'lançamento' in Portuguese, which can be translated to 'posting' in English.
🔑 A simple entry, or 'first formula entry,' consists of one debit and one credit, such as debiting inventory and crediting suppliers for a stock purchase.
📚 Compound entries are more complex and can be of the second, third, or fourth formula, involving more than one debit or credit.
📈 The second formula entry involves one debit and multiple credits, such as when purchasing an asset with installment payments, resulting in short-term and long-term liabilities.
🛒 The third formula entry has multiple debits and one credit, like when purchasing goods for resale and for company consumption, affecting both inventory accounts.
🔄 The fourth formula entry is the most complex, with multiple debits and credits, often seen in long-term purchases that create both short-term and long-term liabilities.
💡 The video emphasizes the importance of understanding different types of accounting entries for daily accounting practices.
📋 Accounting software can automatically generate entries or require users to specify the formula type when entering transactions.
🗂️ The script provides examples to illustrate each type of entry, helping viewers to understand practical applications in accounting.
🤔 The video ends with an invitation for viewers to share their experiences and the types of entries they commonly use in their accounting work.

Q & A

What is the main topic of the video?
-The main topic of the video is the difference between simple and compound accounting entries.
What is the technical term for making accounting entries?
-The technical term for making accounting entries is 'debiting and crediting', also known as 'lançamento' in Portuguese or 'bookkeeping' in English.
What is a simple accounting entry according to the video?
-A simple accounting entry, also known as a first formula entry, involves only one debit and one credit.
Can you give an example of a simple accounting entry from the video?
-An example of a simple accounting entry is when a company purchases inventory and debits the inventory account while crediting the accounts payable.
What are the three types of compound accounting entries mentioned in the video?
-The three types of compound accounting entries mentioned are the second formula, third formula, and fourth formula entries.
In a second formula entry, how many debits and credits are involved?
-In a second formula entry, there is one debit and multiple credits involved.
What is an example of a second formula entry given in the video?
-An example of a second formula entry is when a company acquires a fixed asset and has to record both the fixed asset account and the accounts payable for installments due within and beyond 12 months.
What is a third formula entry in accounting?
-A third formula entry involves two or more debits and only one credit.
Can you provide an example of a third formula entry from the video?
-An example of a third formula entry is when a company purchases goods for both resale and for its own consumption, resulting in two debits (one for inventory and one for office supplies) and one credit (to the accounts payable).
What constitutes a fourth formula entry in accounting?
-A fourth formula entry is characterized by having two or more debits and two or more credits.
What is an example of a fourth formula entry mentioned in the video?
-An example of a fourth formula entry is when a company purchases paper for both resale and office use, and the payment is made in installments, resulting in two debits (one for inventory and one for office supplies) and two credits (one for short-term accounts payable and one for long-term accounts payable).
How can the information from the video help in daily accounting practices?
-The information from the video can help in understanding the different formats of accounting entries, which is essential for accurate bookkeeping and can assist in using accounting software effectively.
What does the video suggest for those who want to remember the types of accounting entries?
-The video suggests that viewers should take notes to remember the different types of accounting entries: first formula (one debit and one credit), second formula (one debit and multiple credits), third formula (two or more debits and one credit), and fourth formula (two or more debits and two or more credits).

Outlines

00:00

📚 Understanding Simple and Compound Accounting Entries

The first paragraph introduces the topic of the video, which is to explain the difference between simple and compound accounting entries. Professora Stephanie Cinca guides viewers through the basics of accounting entries, emphasizing that they involve debiting and crediting accounts, also known as 'lançamento' in Portuguese. A simple entry, or 'lançamento simples', is characterized by having one debit and one credit, exemplified by recording a purchase of inventory, where the inventory account is debited, and the accounts payable is credited. The paragraph also introduces the concept of compound entries, which can be of the second, third, or fourth formula, involving multiple debits and credits. Examples are given to illustrate each type of compound entry, such as purchasing an asset with multiple credits for installment payments and acquiring goods for both resale and company consumption, resulting in two debits and one credit.

05:01

🔍 Distinguishing Between Simple and Compound Entries in Daily Accounting

The second paragraph discusses the practical application of simple and compound accounting entries in daily accounting practices. It mentions that accounting systems may automatically generate entries with multiple debits and credits, or they may require the user to specify the type of entry formula being used. The paragraph provides a brief overview of the different formulas: the first formula with one debit and one credit, the second formula with one debit and multiple credits, the third formula with multiple debits and one credit, and the fourth formula with multiple debits and credits. It invites viewers to share their knowledge and experience with these types of entries and asks which type they most commonly use in their work, fostering engagement and reflection on the topic.

Mindmap

Keywords

💡Accounting Entries

Accounting entries refer to the process of recording financial transactions in the books of accounts. In the video, the term is used to describe the basic actions of debiting and crediting, which are fundamental to the accounting process. The script explains that a simple entry involves a single debit and a single credit, while a compound entry can have multiple debits or credits.

💡Simple Entry

A simple entry, also known as a first formula entry in the script, is an accounting transaction that involves only one debit and one credit. It is the most straightforward type of entry. The video uses the example of purchasing inventory, where the inventory account is debited, and the accounts payable account is credited, to illustrate a simple entry.

💡Compound Entry

Compound entries are more complex transactions that involve multiple debits or credits. The script outlines three types of compound entries: the second formula with one debit and multiple credits, the third formula with multiple debits and one credit, and the fourth formula with multiple debits and credits. These entries are used for transactions that affect more than two accounts.

💡Debit

In accounting, a debit is a record of an increase in an asset account or a decrease in a liability or equity account. The video script explains that in a simple entry, there is one debit, such as when recording the purchase of inventory, which increases the asset account for inventory.

💡Credit

A credit in accounting is a record of an increase in a liability or equity account or a decrease in an asset account. The script mentions that in a simple entry, there is one credit, such as when recording the payment to a supplier, which increases the liability account for accounts payable.

💡Inventory

Inventory refers to the stock of goods held by a business for future sale. In the script, inventory is used as an example of an asset account that is debited when purchasing goods for resale, illustrating the concept of a simple accounting entry.

💡Fixed Assets

Fixed assets are long-term tangible assets used by a company in its operations. The video script discusses fixed assets in the context of a compound entry, where the acquisition of a fixed asset may involve multiple credits if it is financed over an extended period.

💡Accounts Payable

Accounts payable represents the obligations a company has to pay off in the short term. The script uses accounts payable as an example of a credit account, where the company records the liability to pay for goods or services received on credit.

💡Short-term and Long-term

The script differentiates between short-term and long-term obligations when discussing compound entries. Short-term refers to liabilities or assets that are due within one year, while long-term refers to those due beyond one year. This distinction is important in accounting for proper classification of liabilities and assets.

💡Bookkeeping

Bookkeeping is the process of recording and maintaining financial transactions. The term is synonymous with accounting entries in the script, emphasizing the importance of accurately recording transactions in the company's books.

💡Accounting Systems

Accounting systems are the software or tools used to manage and record financial transactions. The script mentions that some systems automatically suggest debits and credits for entries, while others require the user to specify whether the entry is a simple or compound formula, indicating the variety of tools used in accounting.

Highlights

Introduction to the difference between simple and compound accounting entries by Professora Stephanie Cinca.

Definition of accounting entry as debiting and crediting, also known as bookkeeping.

Explanation of a simple entry, which involves one debit and one credit.

Example of a simple entry: recording the purchase of inventory by debiting stock and crediting suppliers.

Introduction to compound entries, which can have more than one debit or credit.

Description of the second formula compound entry with one debit and multiple credits.

Example of a second formula entry: acquiring fixed assets with installment payments resulting in two credits.

Introduction to the third formula compound entry with two or more debits and one credit.

Example of a third formula entry: purchasing goods for resale and for company consumption resulting in two debits and one credit.

Introduction to the fourth formula compound entry with two or more debits and two or more credits.

Example of a fourth formula entry: long-term purchase of office supplies resulting in two debits and two credits.

Discussion of the practical application of these entry types in daily accounting using accounting systems.

Mention of accounting systems that automatically generate debits and credits for easy entry.

Importance of understanding entry formulas for accurate accounting record-keeping.

Invitation for viewers to share their knowledge and experience with simple and compound entries in the comments.

Encouragement for viewers to reflect on the type of entry they use most frequently in their accounting practice.

Closing with a warm embrace and an open invitation for further discussion on accounting entries.