{"id":1524301,"date":"2025-02-20T11:18:00","date_gmt":"2025-02-20T14:18:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1524301"},"modified":"2025-02-03T18:00:07","modified_gmt":"2025-02-03T21:00:07","slug":"pcasp-cgm-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/pcasp-cgm-sp\/","title":{"rendered":"Plano de Contas Aplicado ao Setor P\u00fablico para a CGM SP"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Vamos dar continuidade a nossa s\u00e9rie de estudos do Manual de Contabilidade P\u00fablica para o <a href=\"https:\/\/www.concursosfcc.com.br\/concursos\/pmspd124\/index.html\">concurso da Controladoria Geral do Munic\u00edpio de S\u00e3o Paulo<\/a>. Chegou a vez de conhecermos as disposi\u00e7\u00f5es sobre o <strong>Plano de Contas Aplicado ao Setor P\u00fablico &#8211; PCASP para a CGM SP<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp.jpg\" alt=\"PCASP para a CGM SP\" class=\"wp-image-1317467\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp-610x343.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp-150x84.jpg 150w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Foi publicado o edital para o cargo de Auditor de Controle Interno da Prefeitura de S\u00e3o Paulo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00e3o previstas vagas para as \u00e1reas de especializa\u00e7\u00e3o <strong>geral, correi\u00e7\u00e3o e infraestrutura<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os aspectos gerais e a estrutura do PCASP ser\u00e3o cobrados dentro da disciplina de <strong>contabilidade aplicada ao setor p\u00fablico<\/strong>, para a \u00e1rea de <strong>especializa\u00e7\u00e3o geral<\/strong>, bem como da disciplina de <strong>administra\u00e7\u00e3o financeira e or\u00e7ament\u00e1ria<\/strong>, para <strong>todos os cargos<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-estrutura-do-plano-de-contas-aplicado-ao-setor-publico\">Estrutura do Plano de Contas Aplicado ao Setor P\u00fablico<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As disposi\u00e7\u00f5es sobre o PCASP est\u00e3o previstas na terceira Parte do MCASP e vamos trazer as principais informa\u00e7\u00f5es para a sua prova da CGM SP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O plano de contas, como o pr\u00f3prio nome diz, \u00e9 uma <strong>estrutura\u00e7\u00e3o de contas cont\u00e1beis<\/strong> que permite a realiza\u00e7\u00e3o dos registros cont\u00e1beis que ser\u00e3o a base, posteriormente, para a elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O plano de contas aplicado ao setor p\u00fablico \u00e9 segregado em 3 diferentes <strong>naturezas de informa\u00e7\u00f5es<\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>or\u00e7ament\u00e1ria<\/strong>: registra atos e fatos relacionados ao planejamento e \u00e0 execu\u00e7\u00e3o or\u00e7ament\u00e1ria;<\/li>\n\n\n\n<li><strong>patrimonial<\/strong>: registra fatos relacionados com a composi\u00e7\u00e3o e varia\u00e7\u00e3o do patrim\u00f4nio;<\/li>\n\n\n\n<li><strong>controle<\/strong>: registra atos de gest\u00e3o cujos efeitos poder\u00e3o produzir modifica\u00e7\u00f5es no patrim\u00f4nio.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Os fen\u00f4menos cont\u00e1beis podem produzir lan\u00e7amentos em apenas uma ou mais de uma classe de natureza de informa\u00e7\u00f5es.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As contas cont\u00e1beis que formam o PCASP s\u00e3o identificadas por um <strong>c\u00f3digo num\u00e9rico com 7 n\u00edveis de desdobramento<\/strong>, que segue a seguinte ordem: <strong>classe, grupo, subgrupo, t\u00edtulo, subt\u00edtulo, item, subitem<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>item e subitem<\/strong> possuem <strong>2 d\u00edgitos<\/strong>, os demais apenas <strong>1<\/strong>, resultando em um c\u00f3digo composto por <strong>9 d\u00edgitos<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As classes de natureza patrimonial s\u00e3o <strong>1 &#8211; Ativo, 2 &#8211; Passivo, 3 &#8211; Varia\u00e7\u00e3o Patrimonial Diminutiva e 4 &#8211; Varia\u00e7\u00e3o Patrimonial Aumentativa<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As classes de natureza or\u00e7ament\u00e1ria, por sua vez, s\u00e3o <strong>5 &#8211; controle da aprova\u00e7\u00e3o do planejamento e or\u00e7amento e 6 &#8211; controle da execu\u00e7\u00e3o do planejamento e or\u00e7amento<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 as classes que pertencem \u00e0 natureza de controle s\u00e3o <strong>7 &#8211; controles devedores e 8 &#8211; controles credores<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 muito importante que voc\u00ea entenda essa estrutura do plano de contas, e saiba as classes e principais grupos, pois a banca FCC cobra essas informa\u00e7\u00f5es com bastante frequ\u00eancia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uma dica que pode ajudar voc\u00ea a resolver quest\u00f5es sobre o assunto \u00e9 que as classes de n\u00famero <strong>par<\/strong> s\u00e3o, em regra, <strong>credoras<\/strong>, enquanto as classes com n\u00famero <strong>\u00edmpar<\/strong> s\u00e3o de natureza <strong>devedora<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-regras-de-integridade\">Regras de integridade<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos estudar agora um importante item do MCASP sobre o Plano de Contas Aplicado ao Setor P\u00fablico, com foco no concurso da CGM SP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Manual traz algumas regras que visam manter a <strong>consist\u00eancia, a qualidade e a transpar\u00eancia dos lan\u00e7amentos<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre uma delas est\u00e1 a disposi\u00e7\u00e3o de que os <strong>lan\u00e7amentos cont\u00e1beis devem envolver contas da mesma natureza de informa\u00e7\u00e3o<\/strong>. Assim, n\u00e3o \u00e9 poss\u00edvel um lan\u00e7amento envolver uma conta do ativo (classe 1), em contrapartida de uma conta dos controles da execu\u00e7\u00e3o do planejamento e or\u00e7amento (classe 6).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Isso significa que o somat\u00f3rio dos lan\u00e7amentos a d\u00e9bito e a cr\u00e9dito em cada natureza de informa\u00e7\u00e3o deve ser igual.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O MCASP ainda cita uma s\u00e9rie de confer\u00eancias que devem ser realizadas para garantir a integridade dos lan\u00e7amentos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre essas confer\u00eancias est\u00e1 a necessidade de an\u00e1lise de <strong>saldos invertidos<\/strong>, da confer\u00eancia de poss\u00edveis <strong>classifica\u00e7\u00f5es inadequadas<\/strong> e utiliza\u00e7\u00e3o <strong>indevida<\/strong> de contas cont\u00e1beis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tamb\u00e9m existe a necessidade de verifica\u00e7\u00e3o da exist\u00eancia de <strong>saldos irris\u00f3rios<\/strong> ou contas <strong>sem movimenta\u00e7\u00e3o por longo per\u00edodo<\/strong>, bem como a exist\u00eancia de saldos em contas cont\u00e1beis descritas em contas com a nomenclatura \u201c<strong>Outras<\/strong>\u201d, como Outras receitas a receber, pois os registros nessas contas n\u00e3o devem superar 10% do total do grupo, a fim de garantir a transpar\u00eancia das contas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As regras citadas acima s\u00e3o importantes para que as informa\u00e7\u00f5es cont\u00e1beis evidenciadas nas demonstra\u00e7\u00f5es de fato reflitam a real situa\u00e7\u00e3o dos entes p\u00fablicos. &nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-prova-da-cgm-sp\">Prova da CGM SP<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos encerrar aqui o estudo do cap\u00edtulo que trata do PCASP para o concurso da CGM SP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As informa\u00e7\u00f5es aqui reunidas t\u00eam grandes chances de aparecer na sua prova, ent\u00e3o <strong>leia e releia<\/strong> o conte\u00fado, at\u00e9 conseguir fix\u00e1-lo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o se esque\u00e7a tamb\u00e9m de fazer muitas <strong>quest\u00f5es<\/strong>, para conseguir se aprofundar no conhecimento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este concurso \u00e9 daqueles que far\u00e1 valer muito a pena todo o seu esfor\u00e7o e dedica\u00e7\u00e3o, ent\u00e3o aproveite o tempo que ainda resta antes da prova.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bons estudos!!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-background wp-block-paragraph\" style=\"background-color:#abb7c247\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/cgm-sp-auditor-de-controle-interno-422\/\">Garanta a sua vaga na CGM SP com os cursos que preparamos para voc\u00ea!<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Quer saber tudo sobre os concursos previstos?<\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Confira nossos artigos!<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#abb7c257\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos abertos<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\"><strong>Concursos 2025<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vamos dar continuidade a nossa s\u00e9rie de estudos do Manual de Contabilidade P\u00fablica para o concurso da Controladoria Geral do Munic\u00edpio de S\u00e3o Paulo. Chegou a vez de conhecermos as disposi\u00e7\u00f5es sobre o Plano de Contas Aplicado ao Setor P\u00fablico &#8211; PCASP para a CGM SP. Foi publicado o edital para o cargo de Auditor [&hellip;]<\/p>\n","protected":false},"author":2461,"featured_media":1317467,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[220180],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1524301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-controle-gestao","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>PCASP para a CGM SP<\/title>\n<meta name=\"description\" content=\"Vamos estudar o plano de contas do setor p\u00fablico neste estudo do PCASP para a CGM SP, para voc\u00ea garantir a sua vaga neste concurso!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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