O que é Regime de Caixa e Regime de Competência
Summary
TLDRThis video script explains the concept of 'competence date' versus 'cash basis' in accounting. It illustrates how a business's sales and expenses can occur at different times, emphasizing the importance of understanding both the 'accrual basis' (competence date) and 'cash basis' (actual payment) to analyze a company's operational results and cash flow. The speaker recommends using Granato, an accounting tool, to register transactions with both payment and competence dates, allowing for a clear visualization of cash flow and operational performance. The video concludes with an invitation to try Granato for free and stay updated with the channel's content.
Takeaways
- 📈 The script discusses the concept of 'competence date' and 'cash basis' in accounting, which are essential for understanding a business's financial activities.
- 📅 The 'competence date' is when the transaction or event occurs, while the 'cash basis' is when the payment is actually received or made.
- 💡 The month with the most sales is not necessarily the month with the most revenue received, highlighting the difference between the two accounting regimes.
- 📊 Analyzing the business by 'competence date' can help measure operational results and identify periods of seasonality in sales.
- 💼 Looking at the 'cash basis' provides insights into the company's cash flow, helping to determine the ability to make payments or investments.
- 🛒 The script uses an example to illustrate how sales and purchases can be recorded at different times, affecting the timing of revenue recognition and payment obligations.
- 📝 The importance of registering both payment and receipt dates, as well as the competence date, is emphasized for accurate accounting.
- 📈 The Granato tool mentioned in the script allows users to register transactions with both payment and competence dates, facilitating a dual perspective analysis.
- 📊 Granato enables users to visualize their cash flow and operational results through reports that can be viewed by both accounting regimes.
- 🔗 The script encourages viewers to use the Granato tool for a free trial to better understand their business's financial situation.
- 👋 The video ends with an invitation for viewers to subscribe for notifications and to continue engaging with the channel for more business-related content.
Q & A
What is the main topic discussed in the video script?
-The main topic discussed in the video script is the concept of 'competence date' and 'cash basis' in accounting, and how they differ in terms of recording transactions over time.
What is the 'competence date' in the context of the video?
-The 'competence date' refers to the time when the events, such as sales or purchases, actually occurred, regardless of when the payment or receipt is made.
What is the difference between 'competence date' and 'cash basis'?
-The 'competence date' is when the transaction occurs, while the 'cash basis' is when the payment or receipt of money related to the transaction actually happens.
Why is it important to differentiate between 'competence date' and 'cash basis'?
-Differentiating between 'competence date' and 'cash basis' allows for a more accurate understanding of a company's operational results and cash flow, which can be crucial for financial planning and analysis.
How does the video script illustrate the concept of 'competence date'?
-The video script illustrates the concept of 'competence date' by using a timeline drawing to show when sales and purchases occur in relation to when payments are made or received.
What is the significance of understanding both 'competence date' and 'cash basis' for a business?
-Understanding both 'competence date' and 'cash basis' helps a business to measure its operational performance, identify periods of seasonality, and assess its cash flow situation, which is essential for making informed financial decisions.
How can the Granato tool mentioned in the video help with accounting for both 'competence date' and 'cash basis'?
-The Granato tool allows users to register transactions with both the payment and receipt dates, as well as the 'competence date', enabling them to visualize the information through both the 'cash basis' and 'competence date' perspectives.
What feature of the Granato tool allows users to view the cash flow report by 'competence date'?
-The Granato tool has a feature that enables users to click and view the cash flow report by 'competence date', providing a clear overview of the company's financial transactions.
What is the purpose of the link provided in the video script?
-The link provided in the video script is for users to sign up for a free trial of the Granato tool, allowing them to test its features and benefits for their business.
How does the video script suggest users stay updated with new content?
-The video script suggests users click on the bell icon to subscribe and receive notifications for new videos, ensuring they stay updated with the latest tips and insights.
What is the final message conveyed by the speaker in the video script?
-The final message conveyed by the speaker is a warm farewell, encouraging good business practices, and expressing hope that the viewers found the tips shared in the video helpful.
Outlines
📈 Understanding the Concept of Competence Date in Accounting
The script begins with an explanation of the difference between when a transaction occurs and when it is recorded in terms of payment and receipt. It uses a visual timeline to illustrate how sales and expenses can be registered at different times. The video emphasizes the importance of distinguishing between the 'competence date', which is when the transaction actually occurs, and the 'cash basis', which is when the payment is received or made. The script introduces the concept of accounting regimes to explain these differences and their significance in measuring operational results and identifying seasonal trends.
Mindmap
Keywords
💡Competence Date
💡Cash Basis
💡Accrual Basis
💡Seasonality
💡Granato
💡Cash Flow
💡Operational Result
💡Payment
💡Revenue
💡Transaction
💡Timeline
Highlights
The concept of 'competence date' is introduced, which is the time when a transaction is recorded, not necessarily when payment is made.
A visual timeline is used to explain the difference between when sales occur and when payments are received.
The transcript discusses the common question among Granato clients about the competence date.
An example is given where a sale is made in April but payment is received in May, illustrating the timing discrepancy.
The importance of understanding both the timing of sales and the timing of payments is emphasized.
The transcript explains that the month with the most sales is not necessarily the month with the most revenue received.
The distinction between 'cash basis' and 'accrual basis' accounting is introduced.
The 'accrual basis' is when transactions are recorded when they occur, regardless of payment timing.
The 'cash basis' is when transactions are recorded when payments are actually received or made.
Both accounting methods provide valuable insights into a company's operations and financial health.
The 'accrual basis' helps measure operational results and identify seasonal trends in sales.
The 'cash basis' provides information on cash flow and the ability to meet financial obligations or make investments.
The transcript recommends using both accounting methods for a comprehensive understanding of a business.
Granato, a software mentioned in the transcript, allows users to register transactions with both payment and competence dates.
Granato enables users to visualize transactions through both cash and accrual accounting methods.
The software provides a simple way to view cash flow reports by competence date.
A call to action is made for viewers to try Granato for free by clicking on a provided link.
The transcript concludes with an invitation to subscribe for notifications on new videos and to continue engaging with the channel.
Transcripts
uma coisa é quando você comprou a outra
é quando você pagou
[Música]
entendeu nos últimos tempos eu tenho
respondido a uma pergunta muito comum
entre os clientes do Granato que a data
de competência é bem simples e para
explicar eu vou fazer um desenho aqui
atrás Imagine que essa é a linha do
tempo de uma empresa então todos os
gastos e Ganhos acontecem em algum
momento dessa linha por exemplo Imagine
que você vendeu pro seu cliente no mês
de abril mas ele só vai pagar no mês de
maio então se eu fosse registrar isso na
linha do tempo ela ficaria assim
certo bom o fato é que outros clientes
podem fazer o mesmo comprando em janeiro
e pagando em março comprando parcelado
em março e pagando em Abril e maio
comprando em abril e pagando em abril
mesmo E por aí vai e nessa mesma linha
do tempo também Existem os gastos que
obedecem a mesma regra então a empresa
pode fazer uma compra em que vai pagar
só em abril a compra fica registrada em
março e recebimento em
abril no nosso exemplo muitas vendas
aconteceram ao longo de um ano e olhando
esse desenho fica fácil responder a
pergunta qual mês que essa empresa mais
vendeu
certo o fato interessante aqui é
perceber que o mês que a empresa mais
vendeu não é necessariamente o mês que
ela mais recebeu e é aí que eu queria
chegar para explicar o que é a data de
competência essa separação entre os os
acontecimentos na linha do tempo também
é conhecido como regimes contábeis
quando a gente olha pra parte de cima
dessa linha do tempo ou seja no momento
na data em que as coisas aconteceram a
gente tá olhando pro regime de
competência e é aqui que tá a nossa data
de
competência quando a gente olha para
baixo que é quando efetivamente os
acontecimentos foram pagos a gente tá
olhando pro regime de caixa mas para que
que serve isso cada um dos regimes traz
informações valiosas por exemplo se você
você analisar a empresa só pelo regime
de competência você pode por exemplo
medir o resultado operacional e também
saber por exemplo períodos de
sazonalidade Então qual é o período que
min empresa mais vende qual é o período
que ela menos vende já se você fizer a
análise olhando só pra parte de baixo
você vai poder ter informações como
quanto eu tenho de dinheiro em caixa
Será que eu vou conseguir pagar uma
compra parcelada eu posso investir mais
ou menos você consegue ver isso pelo
regime de caixa para entender bem mesmo
a sua empresa olhar PR os dois regimes
que é uma dica para fazer isso muito bem
use o Granato não querendo puxar
sardinha pro meu lado mas já puxando o
Granato é muito bacana porque quando
você vai registrar suas movimentações
além de registrar as datas de pagamento
e recebimento você também pode registrar
a data de competência feito isso você
pode visualizar tudo pelo regime de
caixa e pelo regime de competência de um
jeito muito simples o que eu acho
incrível no granatum é que você pode ver
aquele relatório de fluxo de caixa
também por competência olha só
só só clicar aqui e você tem o seu fluxo
por
competência
sensacional se você ainda não tá usando
Granato clica aqui nesse link se
cadastra para testar grátis é muito
legal bom eu espero que vocês tenham
gostado das dicas é clica aqui no
gezinho se inscreve para receber as
nossas notificações de novos vídeos e
continue enviando o assunto que a gente
fala aqui também no nosso canal legal um
grande abraço e bom os negócios
[Música]
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