{"product_id":"mapa-contabilidade-avancada-51-2026","title":"MAPA - CONTABILIDADE AVANÇADA 51_2026","description":"\u003cbr\u003e\u003ca href=\"https:\/\/wa.me\/5518981218965?text=Ol%C3%A1!%20Quero%20saber%20mais%20sobre%20esta%20atividade:%20%0A%0A*MAPA%20-%20CONTABILIDADE%20AVAN%C3%87ADA*\" target=\"_blank\" style=\"display: inline-block; background: #25D366; color: #fff; padding: 12px 20px; border-radius: 5px; text-decoration: none; font-weight: bold; margin-top: 15px;width:100%;text-align:center\"\u003eClique Aqui e Compre pelo Whatsapp\u003c\/a\u003e\u003cbr\u003e\u003cbr\u003e\u003cdiv style=\"text-align:justify\"\u003eNa atividade MAPA\u003cstrong\u003e \u003c\/strong\u003eda disciplina de Contabilidade Avançada, aplicaremos os conhecimentos relativos à Combinação de Negócios, conforme tratado na Unidade II do livro da disciplina (Camelo, 2019), no CPC 15 (R1) e na legislação societária brasileira (Lei nº 6.404\/76).\u003cbr\u003e\r\n\u003cbr\u003e\r\nAs combinações de negócios representam operações que modificam a estrutura jurídica ou patrimonial de uma, ou mais empresas (Almeida, 2018). Dentre elas, destaca-se a incorporação, na qual uma ou mais sociedades são absorvidas por outra, com transferência de patrimônio e extinção da empresa incorporada. Do ponto de vista contábil, essas operações exigem atenção quanto à forma de reconhecimento e mensuração dos ativos, passivos e do patrimônio líquido transferido.\u003cbr\u003e\r\nA contabilização das combinações de negócios visa refletir, de maneira fiel e tempestiva, os efeitos econômicos da reestruturação societária, exigindo conhecimento técnico sobre mensuração a valor justo, ágio, deságio e eliminação de saldos. \u003c\/div\u003e\r\n\r\n\u003cdiv style=\"text-align: justify;\"\u003e\n\u003cbr\u003e\r\nFontes:\u003cbr\u003e\r\nCAMELO, A. C. O. \u003cstrong\u003eContabilidade avançada\u003c\/strong\u003e. Maringá: Unicesumar, 2019.\u003cbr\u003e\r\nALMEIDA, M. C. \u003cstrong\u003eContabilidade societária\u003c\/strong\u003e. 3. ed. São Paulo: Atlas, 2018.\u003c\/div\u003e\r\n\r\n\u003cdiv style=\"text-align: justify;\"\u003e \u003cbr\u003e\r\n\u003cstrong\u003eCASO PRÁTICO\u003c\/strong\u003e\n\u003c\/div\u003e\r\n\r\n\u003cdiv style=\"text-align: justify;\"\u003eA empresa Comercial União S.A., atuante no ramo de atacado e distribuição, decidiu incorporar sua principal distribuidora, a Distribuidora Central Ltda., visando simplificar a estrutura administrativa e reduzir custos. A incorporação foi efetivada em 01\/01\/2025. Na data da operação, os balanços patrimoniais individuais eram os seguintes:\u003c\/div\u003e\r\n\r\n\u003cdiv style=\"text-align: justify;\"\u003e \u003c\/div\u003e\r\n\r\n\u003ctable align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:374px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height: 13px; width: 374px; text-align: justify;\"\u003e\u003cstrong\u003eBALANÇO  PATRIMONIAL\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height: 13px; width: 374px; text-align: justify;\"\u003e\u003cstrong\u003eCOMERCIAL UNIÃO S.A.\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height: 13px; width: 374px; text-align: justify;\"\u003e\u003cstrong\u003eEm 31\/12\/2024 - Em R$\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height: 13px; width: 254px; text-align: justify;\"\u003e\u003cstrong\u003eConta\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height: 13px; width: 119px; text-align: justify;\"\u003e\u003cstrong\u003eValor (R$)\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height: 15px; width: 254px; text-align: justify;\"\u003e\u003cstrong\u003e\u003cu\u003eATIVO\u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height: 15px; width: 119px; text-align: justify;\"\u003e\u003cstrong\u003e\u003cu\u003e   3.500.000,00 \u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height: 13px; width: 254px; text-align: justify;\"\u003e\u003cstrong\u003e  Ativo Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height: 13px; width: 119px; text-align: justify;\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height: 13px; width: 254px; text-align: justify;\"\u003e    Caixa\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height: 13px; width: 119px; text-align: justify;\"\u003e        300.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e    Estoques\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e   1.000.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e\u003cstrong\u003e  Ativo Não Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e    Imobilizado\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e   2.200.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:15px; width:254px\"\u003e\u003cstrong\u003e\u003cu\u003ePASSIVO\u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:15px; width:119px\"\u003e\u003cstrong\u003e\u003cu\u003e  1.200.000,00 \u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e\u003cstrong\u003e  Passivo Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e    Fornecedores\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e        800.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e\u003cstrong\u003e  Passivo Não Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e    Obrigações a Longo Prazo\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e        400.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:15px; width:254px\"\u003e\u003cstrong\u003e\u003cu\u003ePATRIMÔNIO LÍQUIDO\u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:15px; width:119px\"\u003e\u003cstrong\u003e\u003cu\u003e  2.300.000,00 \u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:254px\"\u003e    Capital Social\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:13px; width:119px\"\u003e   2.300.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n\r\n\u003cdiv\u003e\n\u003cbr\u003e\r\n \u003c\/div\u003e\r\n\r\n\u003cdiv\u003e\r\n\u003ctable align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"width:373px\"\u003e\r\n\t\u003ctbody\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:14px; text-align:center; width:373px\"\u003e\u003cstrong\u003eBALANÇO  PATRIMONIAL\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:14px; text-align:center; width:373px\"\u003e\u003cstrong\u003eDISTRIBUIDORA CENTRAL LTDA\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd colspan=\"2\" style=\"height:14px; text-align:center; width:373px\"\u003e\u003cstrong\u003eEm 31\/12\/2024 - Em R$\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; text-align:center; width:240px\"\u003e\u003cstrong\u003eConta\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; text-align:center; width:134px\"\u003e\u003cstrong\u003eValor (R$)\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:16px; width:240px\"\u003e\u003cstrong\u003e\u003cu\u003eATIVO\u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:16px; width:134px\"\u003e\u003cstrong\u003e\u003cu\u003e   1.100.000,00 \u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e\u003cstrong\u003e  Ativo Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e    Caixa\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e        150.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e    Estoques\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e        350.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e\u003cstrong\u003e  Ativo Não Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e    Imobilizado\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e        600.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:16px; width:240px\"\u003e\u003cstrong\u003e\u003cu\u003ePASSIVO\u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:16px; width:134px\"\u003e\u003cstrong\u003e\u003cu\u003e     400.000,00 \u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e\u003cstrong\u003e  Passivo Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e    Fornecedores\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e        250.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e\u003cstrong\u003e  Passivo Não Circulante\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e    Obrigações a Longo Prazo\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e        150.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e \u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e \u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:16px; width:240px\"\u003e\u003cstrong\u003e\u003cu\u003ePATRIMÔNIO LÍQUIDO\u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:16px; width:134px\"\u003e\u003cstrong\u003e\u003cu\u003e     700.000,00 \u003c\/u\u003e\u003c\/strong\u003e\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\t\u003ctr\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:240px\"\u003e    Capital Social\u003c\/td\u003e\r\n\t\t\t\u003ctd style=\"height:14px; width:134px\"\u003e        700.000,00\u003c\/td\u003e\r\n\t\t\u003c\/tr\u003e\r\n\t\u003c\/tbody\u003e\r\n\u003c\/table\u003e\r\n\r\n\u003cdiv\u003e \u003c\/div\u003e\r\n\u003c\/div\u003e\r\n\r\n\u003cp\u003e \u003cbr\u003e\r\n\u003cstrong\u003eObservações:\u003c\/strong\u003e\u003cbr\u003e\r\nA incorporação foi realizada sem ágio ou deságio.\u003cbr\u003e\r\nA Distribuidora Central Ltda. será extinta, com transferência completa do seu patrimônio para a Comercial União S.A.\u003cbr\u003e\r\n \u003cbr\u003e\r\n\u003cstrong\u003eATIVIDADE PROPOSTA\u003c\/strong\u003e\u003cbr\u003e\r\nCom base no caso apresentado e no conteúdo estudado:\u003cbr\u003e\r\nA) \u003cstrong\u003eElabore\u003c\/strong\u003e os lançamentos contábeis da incorporação na empresa incorporada e na incorporadora (é necessário fazer os lançamentos de débito e crédito e histórico).\u003cbr\u003e\r\nB) \u003cstrong\u003eElabore\u003c\/strong\u003e o Balanço Patrimonial final da empresa incorporadora (Comercial União S.A.) após a operação, considerando os saldos absorvidos.\u003cbr\u003e\r\nC) \u003cstrong\u003eExplique\u003c\/strong\u003e, em até 5 linhas, o que é uma operação de incorporação e como a contabilização da incorporação contribui para a transparência e fidedignidade das demonstrações contábeis.\u003c\/p\u003e\r\n\r\n\u003cp\u003e \u003c\/p\u003e\r\n\r\n\u003cdiv style=\"text-align:justify\"\u003e​\u003cstrong\u003eORIENTAÇÕES PARA REALIZAÇÃO DA ATIVIDADE:\u003c\/strong\u003e\u003cbr\u003e\r\n1. Assista ao vídeo explicativo da Atividade M.A.P.A. para ajudá-lo no processo de criação e desenvolvimento. O acesso se dá pelo item \"VÍDEOS EXPLICATIVOS\".\u003cbr\u003e\r\n2. Baixe o arquivo \u003cem\u003e\"Formulário MAPA – Contabilidade Avançada\"\u003c\/em\u003e, disponível no material da disciplina, e preencha os campos solicitados, respondendo às questões elencadas.\u003cbr\u003e\r\n3. Antes de enviar sua atividade, faça uma revisão e certifique-se de que respondeu a todos os comandos solicitados.\u003cbr\u003e\r\n4. Após revisar, salve o arquivo preenchido em seu computador, anexe-o no campo indicado “Sua resposta”, clique em “Responder” e, posteriormente, em “Finalizar o questionário”.\u003cbr\u003e\r\n5. Após o envio, não são permitidas alterações ou modificações; você terá apenas uma chance de enviar o arquivo corretamente.\u003cbr\u003e\r\n\u003cstrong\u003e6. Não são permitidas correções parciais no decorrer do módulo, ou seja, o famoso: “Professor, veja se minha atividade está certa”. Isso invalida seu processo avaliativo. Lembre-se de que a interpretação da atividade também faz parte da avaliação.\u003c\/strong\u003e\u003cbr\u003e\r\n7. Procure sanar suas dúvidas junto à mediação em tempo hábil sobre o conteúdo exigido na atividade, de modo que consiga realizar sua participação de forma satisfatória.\u003cbr\u003e\r\n8. Atente-se ao prazo de entrega e evite enviar a atividade em cima do prazo. Você pode ter problemas com \u003cem\u003einternet\u003c\/em\u003e, computador, \u003cem\u003esoftware \u003c\/em\u003eetc., e os prazos não serão flexibilizados, mesmo em caso de comprovação.\u003c\/div\u003e\u003cbr\u003e\u003cbr\u003e\u003ca href=\"https:\/\/wa.me\/5518981218965?text=Ol%C3%A1!%20Quero%20saber%20mais%20sobre%20esta%20atividade:%20%0A%0A*MAPA%20-%20CONTABILIDADE%20AVAN%C3%87ADA*\" target=\"_blank\" style=\"display: inline-block; background: #25D366; color: #fff; padding: 12px 20px; border-radius: 5px; text-decoration: none; font-weight: bold; margin-top: 15px;width:100%;text-align:center\"\u003eClique Aqui e Compre pelo Whatsapp\u003c\/a\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e","brand":"Loja Papiron","offers":[{"title":"Default Title","offer_id":48582163267807,"sku":"XVKwUURG3KxqKgv2LqreoP","price":49.9,"currency_code":"BRL","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0747\/5891\/4271\/files\/Logo_Unicesumar.png?v=1742757379","url":"https:\/\/www.lojapapiron.com.br\/products\/mapa-contabilidade-avancada-51-2026","provider":"Loja Papiron","version":"1.0","type":"link"}