O Que é Balancete: Guia Completo Sobre Este Instrumento Contábil

<p> <span style="font-family: Arial, sans-serif; font-size: 11pt; white-space-collapse: preserve;">Na contabilidade moderna, um dos documentos mais importantes e frequentemente utilizados para controle, análise e gestão financeira de uma empresa é o balancete. </span></p><span id="docs-internal-guid-c23a05b7-7fff-1b9c-b169-fd47732fbdd3"><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Compreender o que é balancete é essencial para contadores, gestores financeiros, empresários, auditores e profissionais que lidam com gestão contábil. O balancete serve como ferramenta de verificação, análise e tomada de decisão, sendo um dos primeiros passos para elaboração de relatórios financeiros mais complexos.</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Este texto vai explicar a fundo o que é balancete, sua importância, metodologia de elaboração, tipos de balancete, interpretação, aplicações práticas e como utilizá-lo de forma efetiva para gestão empresarial. Você descobrirá que entender o que é balancete é compreender um dos alicerces da análise contábil e financeira profissional.</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Também abordaremos como profissionais especializados em </span><a href="https://www.consultoriarr.com.br/" style="text-decoration-line: none;"><span style="color: #1155cc; font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space-collapse: preserve;">Contabilidade em São Paulo</span></a><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> e empresas oferecendo Serviços Contábeis de qualidade utilizam o balancete como ferramenta essencial em suas operações diárias, garantindo conformidade e fornecendo informações precisas para tomada de decisão.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Definição Completa</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O que é balancete? Um balancete é um </span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">documento contábil que relaciona todas as contas contábeis ativas e passivas de uma empresa</span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> com seus respectivos saldos devedores e credores, apresentados em forma de lista ordenada, permitindo a verificação da igualdade entre débitos e créditos do livro razão.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Objetivo Principal</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Para compreender plenamente o que é balancete, é importante entender seu objetivo primordial: </span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">verificar se os registros contábeis estão corretos</span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">, garantindo que a soma de débitos seja igual à soma de créditos, e fornecendo visão consolidada da posição financeira de contas em determinado período.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etimologia</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Origem do termo "o que é balancete":</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Origem:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Palavra derivada de "balança" (balanço).</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Significado:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> "Pequeno balanço" ou balanço intermediário.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Uso:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Termo consolidado na contabilidade brasileira há séculos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Estrutura e Componentes</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Elementos Obrigatórios</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Partes essenciais do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Cabeçalho:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Nome da empresa, data do balancete, período de referência.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Número sequencial:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Identificação do balancete no período.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Colunas:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Código/número da conta, nome da conta, saldo devedor, saldo credor.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Totalizadores:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Soma de débitos e créditos para verificação.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Rodapé:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Data, assinatura do responsável.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Organização das Contas</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Disposição padrão do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Ordem numérica:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Contas ordenadas pelo código contábil.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Agrupamento:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Por natureza (ativas, passivas).</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Hierarquia:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Contas principais e analíticas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Verificação da Igualdade</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Princípio fundamental do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Equação contábil:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Ativo = Passivo + Patrimônio Líquido.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Método das partidas dobradas:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Cada débito tem um crédito correspondente.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Validação:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Se total débitos = total créditos, registros estão corretos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Tipos Principais</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">1. Balancete de Verificação</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Tipo mais comum do que é balancete:</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Objetivo:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Verificar se livro razão está correto.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Confirmar igualdade de débitos e créditos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Frequência:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Elaborado mensalmente, geralmente.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Serve como controle contábil periódico.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Características:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Simples e objetivo.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Fácil identificação de erros.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">2. Balancete Analítico</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Variação detalhada do que é balancete:</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Características:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Inclui centros de custo ou departamentos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Detalha contas analíticas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Maior profundidade de informação.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Uso:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Gestão departamental.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Análise de desempenho.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Alocação de custos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">3. Balancete Sintético</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Versão resumida do que é balancete:</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Características:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Apenas contas principais.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Sem contas analíticas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Visão consolidada.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Uso:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Relatórios executivos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Apresentação para stakeholders.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Análise geral rápida.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">4. Balancete Intermediário</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Aplicação específica do que é balancete:</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Características:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Elaborado em períodos menores que um ano.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Parcial e provisório.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Sem ajustes finais.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Uso:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Gestão mensal.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Acompanhamento de desempenho.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Análise de tendências.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">5. Balancete de Encerramento</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Balancete final do que é balancete:</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Características:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Elaborado ao final do exercício.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Inclui todos os ajustes.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Base para balanço patrimonial e DRE.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Uso:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Fechamento contábil anual.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Preparação de demonstrações financeiras.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Conformidade com normas contábeis.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Processo de Elaboração</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etapa 1: Coleta de Informações</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Início do processo de o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Extração de dados do livro razão.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Obtenção de saldos de todas as contas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Verificação de lançamentos completos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Validação de informações brutas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etapa 2: Organizações de Dados</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Preparação para o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Ordenação das contas (numérica ou por hierarquia).</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Separação de contas devedoras e credoras.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Agrupamento por natureza.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identificação de contas analíticas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etapa 3: Cálculo de Saldos</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Processamento de o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Soma de movimentações devedoras.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Soma de movimentações credoras.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Determinação de saldo resultante.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Cálculo de valores finais.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etapa 4: Elaboração do Documento</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Construção de o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Preenchimento da estrutura padrão.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Inclusão de todas as contas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Verificação de completude.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Formatação conforme padrão.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etapa 5: Verificação e Validação</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Controle de qualidade do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Conferência de cálculos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Validação de igualdade (débitos = créditos).</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Revisão de contas não previstas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identificação de inconsistências.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Etapa 6: Assinatura e Arquivamento</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Finalização de o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Aprovação pelo responsável.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Assinatura e data.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Arquivamento seguro.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Manutenção para consultas futuras.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Interpretação e Análise</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Verificação de Erros</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Uso diagnóstico do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Desigualdade de débitos e créditos:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Indica erro de lançamento.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Contas com saldo zero:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Pode indicar falta de movimento ou erro.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Contas com sinal negativo:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Verifica se está correto conforme natureza.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Desvios esperados:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Analisa se diferenças são normais.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Análise de Tendências</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Uso analítico do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Comparação de balancetes sucessivos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identificação de aumento ou diminuição de saldos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Detecção de anomalias.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Previsão de movimentos futuros.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Análise de Estrutura</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Avaliação da composição de o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Proporção de contas ativas versus passivas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Distribuição de valores por conta.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identificação de contas relevantes.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Pareto de movimentação.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Análise Comparativa</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Comparação de múltiplos o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Balancete atual versus período anterior.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Comparação com orçamento.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Benchmark com indústria.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Evolução temporal.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Aplicações Práticas</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Gestão Financeira</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Uso operacional do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Controle de caixa:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Verificação de saldo de caixa.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Contas a receber:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Acompanhamento de clientes.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Contas a pagar:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Controle de fornecedores.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; text-wrap-mode: wrap; vertical-align: baseline;">Investimentos:</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"> Verificação de aplicações.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Auditoria</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Aplicação no processo de auditoria do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Ponto de partida para auditoria.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identificação de áreas de risco.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Teste de saldos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Validação de registros.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Conformidade Fiscal</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Uso para cumprimento de obrigações do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Verificação de registros para declarações fiscais.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Validação antes de transmissão de SPED.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Suporte para audit de IR e CSLL.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Documentação para fisco.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Planejamento Financeiro</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Aplicação estratégica do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Base para projeções financeiras.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identificação de tendências.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Suporte para decisões de investimento.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Análise de viabilidade.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Relatórios Gerenciais</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Uso em informações para gestão do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Elaboração de relatórios executivos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Apresentação ao conselho.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Informações para stakeholders.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Análise de desempenho.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Benefícios</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Verificação de Acurácia</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Vantagem fundamental do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Confirma que registros estão corretos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identifica erros em tempo.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Evita propagação de erros.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Garante integridade de dados.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Transparência Financeira</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Benefício de informação do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Visão clara da posição financeira.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Informações acessíveis e organizadas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Facilita comunicação com stakeholders.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Demonstra conformidade.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Conformidade Regulatória</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Vantagem legal do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Atende requisitos legais de manutenção de registros.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Suporta auditorias externas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Documenta processo contábil.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Protege empresa legalmente.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Eficiência Operacional</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Benefício de desempenho do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Identifica rapidamente inconsistências.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Facilita investigação de anomalias.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Agiliza processo de fechamento contábil.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Reduz tempo de auditoria.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Tomada de Decisão</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Vantagem estratégica do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Informações confiáveis para decisões.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Base para análise financeira.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Suporte para planejamento.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Reduz incerteza.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Desafios Comuns</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Desafio 1: Volume de Contas</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Dificuldade operacional ao processar o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Empresas com muitas contas analíticas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Complexidade em organização.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Tempo de processamento.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Solução:</span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> Uso de software contábil que automatiza extração e organização.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Desafio 2: Erros de Lançamento</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Problema que o que é balancete ajuda a detectar:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Erros de digitação.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Lançamentos em contas incorretas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Valores incorretos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Solução:</span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> Processos de validação em tempo real durante lançamentos.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Desafio 3: Contas não Reconciliadas</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Situação que afeta a qualidade do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Contas que não conferem com documentação.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Diferenças inexplicáveis.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Falta de suporte documental.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Solução:</span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> Reconciliação periódica de contas antes de balancete.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Desafio 4: Mudanças de Critério</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Alteração que impacta comparação do que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Mudança de método contábil.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Alteração de classificação de contas.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Mudança de período de apuração.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; font-weight: 700; vertical-align: baseline; white-space-collapse: preserve;">Solução:</span><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> Documentação clara de mudanças e reapresentação comparativa.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O Que é Balancete: Profissionais Especializados</span></h2><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Contadores</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Profissionais que elaboram o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Responsáveis principais pela elaboração.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Análise de resultados.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Investigação de erros.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Elaboração de ajustes.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Auditores</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Profissionais que utilizam o que é balancete:</span></p><ul style="margin-bottom: 0; margin-top: 0; padding-inline-start: 48px;"><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 12pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Validação de integridade.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Teste de saldos.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Verificação de conformidade.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li><li aria-level="1" dir="ltr" style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; list-style-type: disc; vertical-align: baseline; white-space: pre;"><p dir="ltr" role="presentation" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 0pt;"><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;">Emissão de parecer.</span><span style="font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-wrap-mode: wrap; vertical-align: baseline;"><br /><br /></span></p></li></ul><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Empresas de Contabilidade</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Serviços oferecidos relacionados ao que é balancete:</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Profissionais em Contabilidade em São Paulo e outras regiões oferecem </span><a href="https://r2contabilnegociosdigitais.com.br/" style="text-decoration-line: none;"><span style="color: #1155cc; font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; text-decoration-line: underline; text-decoration-skip-ink: none; vertical-align: baseline; white-space-collapse: preserve;">Serviços Contábeis</span></a><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;"> completos que incluem elaboração, análise e interpretação de balancetes. Estas firmas utilizam tecnologia avançada para garantir precisão, conformidade e entrega de informações em tempo hábil para gestão efetiva das empresas.</span></p><h2 dir="ltr" style="line-height: 1.38; margin-bottom: 4pt; margin-top: 18pt;"><span style="font-family: Arial, sans-serif; font-size: 17pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Conclusão</span></h2><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Compreender o que é balancete é fundamental para qualquer pessoa envolvida em gestão contábil, financeira ou auditoria de empresas. Este documento simples, porém poderoso, serve como verificação, validação e ferramenta de análise que garante integridade dos registros contábeis e fornece informações precisas para tomada de decisão.</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">O que é balancete na prática? É a lista organizada de todas as contas contábeis com seus saldos devedores e credores, funcionando como controle de qualidade do livro razão e ponto de partida para análise financeira mais profunda. É o documento que responde à pergunta: "Minha contabilidade está correta?"</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Aplicável mensalmente para controle operacional ou ao final do exercício como base para demonstrações financeiras, o balancete oferece visibilidade, confiabilidade e conformidade. Profissionais especializados garantem que balancetes sejam elaborados com precisão e utilizados estrategicamente para gestão eficaz.</span></p><p dir="ltr" style="line-height: 1.38; margin-bottom: 12pt; margin-top: 12pt;"><span style="font-family: Arial, sans-serif; font-size: 11pt; font-variant-alternates: normal; font-variant-east-asian: normal; font-variant-emoji: normal; font-variant-numeric: normal; font-variant-position: normal; vertical-align: baseline; white-space-collapse: preserve;">Agora que você sabe exatamente o que é balancete, pode compreender sua importância como ferramenta essencial de gestão contábil e aproveitar suas informações para melhor administração financeira de sua empresa.</span></p><br /><br /></span><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeXQ2mZSACx2H53z50klg_EVfFK76DSQ-C4EncIusm89GJM2cd08lNMNHYVZR7l95yHKKwvcisfrQA5kOrccAKkKusTG0O7rP5QSKFu_rEbHp9fv1U7vpWj9odSPkcxsOO8RRfiu-dJEj0y9Jp2ETv7xVIcDmplvOdcBzzDt4StFlyXjSfrSuyF0RBfgLo/s5184/pexels-pixabay-265087.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="3456" data-original-width="5184" height="213" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeXQ2mZSACx2H53z50klg_EVfFK76DSQ-C4EncIusm89GJM2cd08lNMNHYVZR7l95yHKKwvcisfrQA5kOrccAKkKusTG0O7rP5QSKFu_rEbHp9fv1U7vpWj9odSPkcxsOO8RRfiu-dJEj0y9Jp2ETv7xVIcDmplvOdcBzzDt4StFlyXjSfrSuyF0RBfgLo/s320/pexels-pixabay-265087.jpg" width="320" /></a></div><br />

O Que é Balancete: Guia Completo Sobre Este Instrumento Contábil

  Na contabilidade moderna, um dos documentos mais importantes e frequentemente utilizados para controle, análise e gestão financeira de uma...

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