O Balanço Patrimonial é a demonstração contábil que evidencia, qualitativa e
quantitativamente, a situação patrimonial da entidade pública por meio de contas representativas do patrimônio público (Ativo, Passivo e Patrimônio Líquido). Evidencia ainda o saldo atos potenciais (por exemplo, saldo de contratos) que são registrados em contas de compensação.
Após a edição dos Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBCT 16.6), o Balanço Patrimonial passou a destacar as contas do ativos e passivos em circulante e não circulante.
Para atender as determinações da Lei nº 4.320/1964 o Balanço Patrimonial o contém ainda um quadro onde se destaca o ativo e o passivo em dois grupos, Financeiro e Permanente, em função da dependência ou não de autorização legislativa ou orçamentária para realização dos itens que o compõem.
A nova estrutura do Balanço Patrimonial foi trazida pela Portaria STN nº 438/2012, em consonância com os novos padrões da Contabilidade Aplicada ao Setor Público (CASP).
Agora vejamos a resolução de questões que tratam do balanço patrimonial.
Questão 1. (FCC-TCM/GO-2015) De acordo com a Estrutura definida para o Balanço Patrimonial no MCASP, a classificação dos elementos patrimoniais considera a segregação em
I. “circulante” e “não circulante”, com base em seus atributos de conversibilidade e exigibilidade.
II. “circulante” e “não circulante”, com base na sua dependência ou não da execução orçamentária.
III. “Financeiro” e “Permanente”, com base na sua dependência ou não da execução orçamentária.
Está correto o que se afirma APENAS em
a) II.
b) I.
c) II e III.
d) I e II.
e) III.
Resolução:
A Conversibilidade é a qualidade do que pode ser conversível, ou seja, característica de transformação de bens e direitos em moeda. Já a Exigibilidade é a qualidade do que é exigível, ou seja, característica inerente às obrigações pelo prazo de vencimento.
Segundo a NBCT 16.6 A classificação dos elementos patrimoniais considera a segregação em “circulante” e “não circulante”, com base em seus atributos de conversibilidade e exigibilidade. Assim, conclui-se a o item I é verdadeiro e o II é falso.
Em relação ao item III a Lei nº 4.320/64 estabelece que:
O Ativo Financeiro compreenderá os créditos e valores realizáveis independentemente de autorização orçamentária e os valores numerários.
O Passivo Financeiro compreenderá as dívidas fundadas e outras pagamento independa de autorização orçamentária.
O Ativo Permanente compreende os bens, créditos e valores, cuja mobilização ou alienação dependa de autorização legislativa.
O Passivo Permanente compreenderá as dívidas fundadas e outras que dependam de autorização legislativa para amortização ou resgate.
Com base nestas informações pode-se afirmar que o item III é falso pois as contas do permanente dependam de autorização legislativa.
Gabarito: B
Questão 2. (FCC-CNMP-2015) Para responder à questão, considere o Balanço Patrimonial Encerrado em 31.12.2013 de determinada entidade do setor público e as informações abaixo.
Balanço Patrimonial Encerrado em 31.12.2013
| ATIVO | Valor | PASSIVO | Valor |
| Circulante | 450,00 | Circulante | 420,00 |
| Caixa e Equivalente de Caixa | 450,00 | Obrigações Trabalhistas | 180,00 |
| Fornecedores a Pagar no Curto Prazo | 240,00 | ||
| Não Circulante | 1.150,00 | Não Circulante | 580,00 |
| Bens Móveis | 290,00 | Empréstimos a Longo Prazo | 580,00 |
| Bens Imóveis | 910,00 | ||
| (-) Depreciação Acumulada | -50,00 | ||
| PATRIMÔNIO LÍQUIDO | 600,00 | ||
| Resultado Acumulado | |||
| Total do Ativo | 1.600,00 | Total do Passivo | 1.600,00 |
Durante o exercício de 2014 a entidade realizou as seguintes transações (em R$):
| Arrecadação de receitas patrimoniais | 190,00 |
| Empenho de despesa de pessoal e encargos sociais | 370,00 |
| Empenho de despesas de juros e encargos da dívida | 120,00 |
| Arrecadação de receitas de transferências correntes | 200,00 |
| Pagamento de fornecedores do exercício de 2013 | 150,00 |
| Empenho de despesas de conservação e manutenção de bens imóveis | 230,00 |
| Recebimento de caução de empresa contratada para execução de obras | 190,00 |
| Arrecadação de receitas de serviços | 110,00 |
| Recebimento em doação de dois tratores novos de uma entidade do setor público | 280,00 |
| Pagamento de despesas orçamentárias empenhadas no exercício de 2014 | 580,00 |
| Doação de dois imóveis adquiridos em 2012, para uma autarquia hospitalar municipal | 300,00 |
| Arrecadação de receitas tributárias | 450,00 |
| Pagamento de obrigações trabalhistas do exercício de 2013 | 90,00 |
De acordo com o Balanço Patrimonial levantado em 31.12.2014, o valor do ativo circulante é, em reais, de
a) 1.050,00.
b) 580,00.
c) 470,00.
d) 770,00.
e) 530,00.
Resolução:
Primeiramente deve-se identificar o saldo do Ativo Circulante (neste caso composto apenas pela conta Caixa e Equivalente de Caixa), com base no Balanço Patrimonial de 2013, que é R$ 450,00. Em seguida faremos os lançamentos dos fatos que impactaram no ativo circulante a título de débitos (aumento do ativo) e crédito (diminuição do ativo). Vejamos então quais foram esses fatos:
| Fatos Contábeis que Impactaram no ativo circulante | R$ | Efeito |
| Arrecadação de receitas patrimoniais.
D – Ativo Circulante / Caixa e Equivalente de Caixa C – Variação Patrimonial Aumentativa / Receitas patrimoniais |
190 | + |
| Arrecadação de receitas de transferências correntes.
D – Ativo Circulante / Caixa e Equivalente de Caixa C – Variação Patrimonial Aumentativa / Receitas de transferências correntes |
200 | + |
| Pagamento de fornecedores do exercício de 2013.
D – Passivo / Fornecedores e Contas a Pagar no Curto Prazo C – Ativo Circulante / Caixa e Equivalente de Caixa |
150 | – |
| Recebimento de caução de empresa contratada para execução de obras.
D – Ativo Circulante / Caixa e Equivalente de Caixa C – Passivo / Cauções |
190 | + |
| Arrecadação de receitas de serviços.
D – Ativo Circulante / Caixa e Equivalente de Caixa C – Variação Patrimonial Aumentativa / Receitas de Serviços |
110 | + |
| Pagamento de despesas orçamentárias empenhadas no exercício de 2014.
D – Passivo / Fornecedores e Contas a Pagar no Curto Prazo C – Ativo Circulante / Caixa e Equivalente de Caixa |
580 | – |
| Arrecadação de receitas tributárias.
D – Ativo Circulante / Caixa e Equivalente de Caixa C – Variação Patrimonial Aumentativa / Receitas Tributárias |
450 | + |
| Pagamento de obrigações trabalhistas do exercício de 2013.
D – Passivo / Pessoal a Pagar C – Ativo Circulante / Caixa e Equivalente de Caixa |
90 | – |
Logo o valor do ativo circulante em 31.12.2014 é R$ 770,00.
Gabarito: D
Questão 3. (FCC-TCE-CE-2015) Para responder à questão considere os saldos apresentados no Balanço Patrimonial de 31/12/2013 de determinada entidade do setor público, as transações realizadas pela entidade e as respectivas classificações contábeis efetuadas com base no Plano de Contas Aplicado ao Setor Público (Valores em reais):
| ATIVO | Valor | PASSIVO | Valor |
| ATIVO CIRCULANTE | 120.000 | PASSIVO CIRCULANTE | 90.000 |
| PASSIVO NÃO CIRCULANTE | 115.000 | ||
| TOTAL DO PASSIVO | 205.000 | ||
| PATRIMONIO LÍQUIDO | |||
| ATIVO NÃO CIRCULANTE | 225.000 | Resultados Acumulados | |
| Resultado do Exercício | 88.000 | ||
| Resultados de Exercícios Anteriores | 52.000 | ||
| TOTAL DO PATRIMONIO LIQUIDO | 140.000 | ||
| TOTAL | 345.000 | TOTAL | 345.000 |
Durante o exercício de 2014, a entidade realizou as seguintes transações (Valores em reais):
− Recebimento de receita com a obtenção de empréstimo de longo prazo….. 60.000,00
− Despesa com pessoal empenhada e paga…….. 85.000,00
− Recebimento de receita de concessões e permissões …….. 10.000,00
− Recebimento de caução, em dinheiro, de empresa para participar em licitação….. 30.000,00
− Despesa com aluguel de veículos empenhada e paga…………….. 20.000,00
− Recebimento de receita de impostos, concomitante ao fato gerador……….. 95.000,00
− Depreciação de bens móveis………………….. 5.000,00
− Recebimento de bens imóveis doados pelo Governo Federal…….. 40.000,00
− Recebimento de receita de multas de trânsito nas estradas estaduais ……… 25.000,00
− Despesa com amortização da dívida de longo prazo empenhada e paga…………. 40.000,00
− Pagamento de restos a pagar inscritos no exercício de 2013…………… 10.000,00
No Balanço Patrimonial de 31/12/2014, o saldo do Passivo não Circulante soma, em reais,
a) 135.000,00
b) 175.000,00
c) 75.000,00
d) 155.000,00
e) 140.000,00
Resolução
A exemplo da questão anterior deve-se identificar o saldo do Passivo não Circulante, com base no Balanço Patrimonial de 2013, que é R$ 115.000,00. Em seguida faremos os lançamentos dos fatos que impactaram no Passivo não Circulante a título de débitos (diminuição do ativo) e crédito (aumento do passivo).
| Fatos Contábeis que Impactaram no ativo circulante | R$ | Efeito |
| Recebimento de receita com a obtenção de empréstimo de longo prazo.
D – Ativo Circulante / Caixa e Equivalente de Caixa C – Passivo / Empréstimos a Pagar no Longo Prazo |
60.000,00 |
+ |
| Despesa com amortização da dívida de longo prazo empenhada e paga.
D – Passivo / Empréstimos a Pagar no Longo Prazo C – Ativo Circulante / Caixa e Equivalente de Caixa |
40.000,00 |
– |
Logo o valor do Passivo Não Circulante em 31.12.2014 é R$ 135.000,00
Gabarito: A
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