{"id":1526931,"date":"2025-02-28T14:52:00","date_gmt":"2025-02-28T17:52:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1526931"},"modified":"2025-02-17T13:39:29","modified_gmt":"2025-02-17T16:39:29","slug":"dcasp-cgm-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/dcasp-cgm-sp\/","title":{"rendered":"Demonstra\u00e7\u00f5es Cont\u00e1beis Aplicadas ao Setor P\u00fablico para a CGM SP"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Vamos juntos dar mais um passo em dire\u00e7\u00e3o \u00e0 aprova\u00e7\u00e3o no <a href=\"https:\/\/www.concursosfcc.com.br\/concursos\/pmspd124\/index.html\">concurso da <strong>Controladoria Geral do Munic\u00edpio de S\u00e3o Paulo<\/strong><\/a>. O assunto que estudaremos aqui s\u00e3o as <strong>Demonstra\u00e7\u00f5es Cont\u00e1beis Aplicadas ao Setor P\u00fablico<\/strong> &#8211; DCASP para a CGM SP.\u00a0\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2023\/12\/cgm-sp.jpg\" alt=\"DCASP 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\">O rol completo de demonstra\u00e7\u00f5es cont\u00e1beis exigido pelo Manual de Contabilidade Aplicada ao Setor P\u00fablico inclui as seguintes demonstra\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>balan\u00e7o or\u00e7ament\u00e1rio;<\/strong><\/li>\n\n\n\n<li><strong>balan\u00e7o financeiro;<\/strong><\/li>\n\n\n\n<li><strong>balan\u00e7o patrimonial;<\/strong><\/li>\n\n\n\n<li><strong>demonstra\u00e7\u00e3o das varia\u00e7\u00f5es patrimoniais;<\/strong><\/li>\n\n\n\n<li><strong>demonstra\u00e7\u00e3o dos fluxos de caixa;<\/strong><\/li>\n\n\n\n<li><strong>demonstra\u00e7\u00e3o das muta\u00e7\u00f5es do patrim\u00f4nio l\u00edquido<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-balanco-orcamentario\">Balan\u00e7o Or\u00e7ament\u00e1rio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos iniciar o estudo das DCASP para a CGM SP pelo <strong>Balan\u00e7o Or\u00e7ament\u00e1rio<\/strong>, que, como o pr\u00f3prio nome j\u00e1 nos adianta, \u00e9 elaborado de acordo com a vis\u00e3o <strong>or\u00e7ament\u00e1ria<\/strong> (e n\u00e3o patrimonial ou caixa).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, consideram-se as receitas or\u00e7ament\u00e1rias arrecadadas e as despesas or\u00e7ament\u00e1rias empenhadas, independente de liquida\u00e7\u00e3o ou pagamento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa forma \u00e9 calculado o <strong>resultado or\u00e7ament\u00e1rio<\/strong>, <strong>receitas arrecadadas<\/strong> menos <strong>despesas empenhadas<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, acompanham tamb\u00e9m o quadro principal do Balan\u00e7o Or\u00e7ament\u00e1rio os quadros sobre os <strong>restos a pagar processados e n\u00e3o processados<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-balanco-financeiro\">Balan\u00e7o Financeiro<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A pr\u00f3xima DCASP que iremos estudar para o certame da CGM SP \u00e9 o Balan\u00e7o Financeiro.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim como o Balan\u00e7o Or\u00e7ament\u00e1rio, esta \u00e9 mais uma demonstra\u00e7\u00e3o n\u00e3o exigida na contabilidade geral, ou seja, na contabilidade utilizada pelas entidades privadas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Balan\u00e7o Financeiro evidencia o <strong>resultado financeiro<\/strong>, que pode ser calculado pela <strong>diferen\u00e7a entre o saldo inicial de caixa e o saldo final de caixa<\/strong>, ou pela diferen\u00e7a entre os <strong>ingressos<\/strong> de caixa e as <strong>sa\u00eddas<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diferentemente do Balan\u00e7o Or\u00e7ament\u00e1rio, o Balan\u00e7o Financeiro n\u00e3o utiliza apenas ingressos e disp\u00eandios or\u00e7ament\u00e1rios, isto \u00e9, entradas e sa\u00eddas de caixa extraor\u00e7ament\u00e1rias tamb\u00e9m s\u00e3o evidenciadas neste demonstrativo.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-balanco-patrimonial\">Balan\u00e7o patrimonial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uma das DCASP mais exploradas em provas de concurso \u00e9 o Balan\u00e7o Patrimonial, e \u00e9 ela que estudaremos agora.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diferentemente do Balan\u00e7o Or\u00e7ament\u00e1rio e Financeiro, o Balan\u00e7o Patrimonial \u00e9 uma demonstra\u00e7\u00e3o semelhante \u00e0 exigida na contabilidade geral, com estruturas bastante parecidas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atualmente, o Balan\u00e7o Patrimonial n\u00e3o possui vi\u00e9s or\u00e7ament\u00e1rio, e sim patrimonial. Dessa forma, s\u00e3o apresentados dois grupos (ativo e passivo) que s\u00e3o reconhecidos de acordo com o <strong>regime de compet\u00eancia<\/strong>, ou seja, quando ocorrido o <strong>fato gerador<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m do quadro principal, o Balan\u00e7o Patrimonial no setor p\u00fablico \u00e9 composto tamb\u00e9m pelo <strong>quadro do super\u00e1vit ou d\u00e9ficit financeiro<\/strong> (que n\u00e3o se confunde com o resultado financeiro apurado no Balan\u00e7o Financeiro), <strong>quadro dos ativos e passivos financeiros<\/strong> <strong>e permanentes<\/strong> e das <strong>contas de compensa\u00e7\u00e3o<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-demonstracao-dos-variacoes-patrimoniais\">Demonstra\u00e7\u00e3o dos Varia\u00e7\u00f5es Patrimoniais<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Outra DCASP de muita import\u00e2ncia para a prova da CGM SP \u00e9 a DVP, <strong>Demonstra\u00e7\u00e3o das Varia\u00e7\u00f5es Patrimoniais<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta demonstra\u00e7\u00e3o possui algumas semelhan\u00e7as com a Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio, exigida para as entidades privadas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A DVP evidencia o quanto os servi\u00e7os p\u00fablicos ofertados promoveram varia\u00e7\u00f5es quantitativas nos elementos patrimoniais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do <strong>confronto entre as varia\u00e7\u00f5es quantitativas aumentativas e diminutivas prov\u00e9m o resultado patrimonial<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s a apura\u00e7\u00e3o do resultado patrimonial na DVP, o valor apurado passar\u00e1 a compor o saldo patrimonial, que \u00e9 evidenciado no Balan\u00e7o Patrimonial.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-demonstracao-dos-fluxos-de-caixa\">Demonstra\u00e7\u00e3o dos Fluxos de Caixa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Outra demonstra\u00e7\u00e3o cont\u00e1bil aplicada ao setor p\u00fablico, com estrutura bastante semelhante \u00e0 estrutura exigida pelos entes privados \u00e9 a Demonstra\u00e7\u00e3o dos Fluxos de Caixa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesta demonstra\u00e7\u00e3o s\u00e3o evidenciadas as transa\u00e7\u00f5es conforme ocorre o impacto no <strong>regime de caixa<\/strong>, ou seja, conforme ocorrem as entradas e sa\u00eddas de caixa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A DFC \u00e9 dividida em fluxo de caixa <strong>operacional<\/strong>, de <strong>investimento<\/strong> ou de <strong>financiamento<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m do quadro principal, constituem a estrutura da DFC o quadro das transfer\u00eancias <strong>recebidas e concedidas<\/strong>, quadro de <strong>desembolso de pessoal<\/strong> e <strong>demais despesas por fun\u00e7\u00e3o<\/strong>, bem como o quadro dos <strong>juros e encargos<\/strong> da d\u00edvida.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-demonstracao-das-mutacoes-do-patrimonio-liquido\">Demonstra\u00e7\u00e3o das Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A \u00faltima DCASP a ser estudada para o concurso da CGM SP, \u00e9 a Demonstra\u00e7\u00e3o das Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 nessa demonstra\u00e7\u00e3o que ser\u00e1 evidenciado o aumento ou a redu\u00e7\u00e3o do Patrim\u00f4nio L\u00edquido da entidade, bem como quais transa\u00e7\u00f5es geraram tal altera\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Demonstra\u00e7\u00e3o das Muta\u00e7\u00f5es do Patrim\u00f4nio L\u00edquido \u00e9 <strong>obrigat\u00f3ria apenas para as empresas estatais dependentes, constitu\u00eddas como sociedades an\u00f4nimas<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para as demais entidades, essa demonstra\u00e7\u00e3o \u00e9 <strong>facultativa<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m das demonstra\u00e7\u00f5es cont\u00e1beis abordadas acima, \u00e9 necess\u00e1ria ainda a divulga\u00e7\u00e3o de <strong>notas explicativas<\/strong>, com a finalidade de aumentar o entendimento sobre as informa\u00e7\u00f5es constantes nas demonstra\u00e7\u00f5es, al\u00e9m da necessidade de divulgar informa\u00e7\u00f5es <strong>comparativas<\/strong> com o exerc\u00edcio anterior.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-preparacao-final\">Prepara\u00e7\u00e3o final<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s analisar todas as DCASP previstas no Manual de Contabilidade P\u00fablica, vamos encerrar aqui nosso estudo, mas voc\u00ea tem muito trabalho pela frente, pois o conte\u00fado \u00e9 extenso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 necess\u00e1rio que voc\u00ea v\u00e1 para o certame da CGM SP com a estrutura de cada demonstra\u00e7\u00e3o memorizada, bem como que voc\u00ea saiba quais informa\u00e7\u00f5es s\u00e3o apresentadas em cada demonstra\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para alcan\u00e7ar esse objetivo, \u00e9 imprescind\u00edvel que voc\u00ea realize muitas <strong>quest\u00f5es<\/strong> sobre o assunto<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O concurso da CGM SP \u00e9 uma <strong>oportunidade<\/strong> para mudar de vida, ent\u00e3o nessa etapa o foco nos estudos deve ser total.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Siga firme e 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 juntos dar mais um passo em dire\u00e7\u00e3o \u00e0 aprova\u00e7\u00e3o no concurso da Controladoria Geral do Munic\u00edpio de S\u00e3o Paulo. O assunto que estudaremos aqui s\u00e3o as Demonstra\u00e7\u00f5es Cont\u00e1beis Aplicadas ao Setor P\u00fablico &#8211; DCASP para a CGM SP.\u00a0\u00a0 O rol completo de demonstra\u00e7\u00f5es cont\u00e1beis exigido pelo Manual de Contabilidade Aplicada ao Setor P\u00fablico inclui [&hellip;]<\/p>\n","protected":false},"author":2461,"featured_media":1317467,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,220180],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1526931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-controle-gestao","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>DCASP 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