Melhor citação de A Lógica do Débito e Crédito: Entenda a Contabilidade
A contabilidade não é invertida, ela só é lógica: o crédito é a origem do recurso e o débito é a aplicação desse recurso. O extrato bancário nos confunde porque ele é um relatório do banco sobre a relação dele com você, e não um relatório da sua própria empresa.
Esta aula em áudio foi criada por um membro da comunidade BeFreed
Crie uma lição detalhada sobre a lógica de Débito e Crédito aplicada às contas de Resultado (Receitas e Despesas) e Patrimoniais (Ativo e Passivo). Explique de forma muito didática o motivo de os aumentos de Ativo serem lançados a Débito e os aumentos de Passivo a Crédito, pois confundo essa inversão com o extrato bancário tradicional.
Perguntas frequentes
Como Miles explica para Lena, essa confusão ocorre porque o extrato bancário é escrito sob a perspectiva do banco, não do cliente. Para a instituição financeira, o dinheiro depositado representa uma dívida que ela tem com você. Portanto, o extrato é um relatório da relação da entidade com o correntista, seguindo a lógica contábil de quem guarda o recurso e não de quem o possui.
No contexto do extrato bancário, o 'C' indica que a dívida do banco para com o cliente aumentou. Miles esclarece que, na contabilidade, as obrigações e passivos aumentam com lançamentos de crédito. Assim, quando o seu salário cai e aparece um crédito, o banco está registrando internamente que o passivo dele em relação a você cresceu, seguindo a lógica técnica do sistema de partidas dobradas.
Para quem está começando na contabilidade básica, pode ser confuso que um aumento no dinheiro do caixa seja um débito. No entanto, essa é a base da educação financeira contábil. Enquanto no dia a dia associamos débito à saída de dinheiro, na estrutura técnica das contas de ativo, o débito representa um aumento de valor, desafiando a percepção comum que temos ao usar cartões no cotidiano.
Descubra mais
Contabilidade geral
Contabilidade geral
Este plano de estudos é essencial para profissionais que buscam uma compreensão profunda da gestão financeira empresarial. Ele beneficia desde empreendedores que desejam controlar seus próprios negócios até aspirantes a contadores que precisam dominar desde a análise de demonstrativos até práticas de auditoria.
Learn accounting
Learn accounting
This plan provides a comprehensive bridge from foundational principles to advanced modern practices. It is ideal for aspiring professionals, entrepreneurs, or managers who need to translate complex financial data into actionable business strategies.
Convert bill to negotiable instrument
Convert bill to negotiable instrument
This learning plan is essential for finance professionals and entrepreneurs who need to master the legal and operational mechanics of liquid assets. It bridges the gap between basic billing and sophisticated financial instruments, making it ideal for those in treasury, banking, or corporate law.
Melhorar em TIC, Estatística e Matemática
Melhorar em TIC, Estatística e Matemática
Este plano é essencial para profissionais que buscam dominar a convergência entre lógica exata e tecnologia moderna. É ideal para quem deseja atuar em ciência de dados e análise preditiva com uma base teórica e prática sólida.
Master Business Storytelling in Finance
Master Business Storytelling in Finance
In today's data-heavy environment, the ability to translate numbers into a strategic narrative is a critical differentiator for finance leaders. This plan is designed for finance professionals and executives who need to influence board-level decisions and bridge the gap between analytics and action.
Learn Banking & Payments for Digital Sales
Learn Banking & Payments for Digital Sales
This learning plan is essential for professionals navigating the intersection of finance and technology. It benefits sales leaders, fintech entrepreneurs, and e-commerce managers looking to master the mechanics of modern money movement.
Finance, Business Strategy & Productivity
Finance, Business Strategy & Productivity
This learning plan is essential for aspiring entrepreneurs and professionals looking to bridge the gap between financial literacy and operational efficiency. It provides a comprehensive roadmap for anyone seeking to master their personal finances while simultaneously scaling their business impact through strategic thinking.
Finace and business
Finace and business
This comprehensive curriculum bridges the gap between personal wealth management and professional corporate strategy. It is ideal for aspiring entrepreneurs and professionals looking to master the financial mechanics of both their personal lives and global business markets.
Criado por ex-alunos da Universidade de Columbia em San Francisco
"Instead of endless scrolling, I just hit play on BeFreed. It saves me so much time."
"I never knew where to start with nonfiction—BeFreed’s book lists turned into podcasts gave me a clear path."
"Perfect balance between learning and entertainment. Finished ‘Thinking, Fast and Slow’ on my commute this week."
"Crazy how much I learned while walking the dog. BeFreed = small habits → big gains."
"Reading used to feel like a chore. Now it’s just part of my lifestyle."
"Feels effortless compared to reading. I’ve finished 6 books this month already."
"BeFreed turned my guilty doomscrolling into something that feels productive and inspiring."
"BeFreed turned my commute into learning time. 20-min podcasts are perfect for finishing books I never had time for."
"BeFreed replaced my podcast queue. Imagine Spotify for books — that’s it. 🙌"
"It is great for me to learn something from the book without reading it."
"The themed book list podcasts help me connect ideas across authors—like a guided audio journey."
"Makes me feel smarter every time before going to work"
Criado por ex-alunos da Universidade de Columbia em San Francisco
"Instead of endless scrolling, I just hit play on BeFreed. It saves me so much time."
"I never knew where to start with nonfiction—BeFreed’s book lists turned into podcasts gave me a clear path."
"Perfect balance between learning and entertainment. Finished ‘Thinking, Fast and Slow’ on my commute this week."
"Crazy how much I learned while walking the dog. BeFreed = small habits → big gains."
"Reading used to feel like a chore. Now it’s just part of my lifestyle."
"Feels effortless compared to reading. I’ve finished 6 books this month already."
"BeFreed turned my guilty doomscrolling into something that feels productive and inspiring."
"BeFreed turned my commute into learning time. 20-min podcasts are perfect for finishing books I never had time for."
"BeFreed replaced my podcast queue. Imagine Spotify for books — that’s it. 🙌"
"It is great for me to learn something from the book without reading it."
"The themed book list podcasts help me connect ideas across authors—like a guided audio journey."
"Makes me feel smarter every time before going to work"
"Instead of endless scrolling, I just hit play on BeFreed. It saves me so much time."
"I never knew where to start with nonfiction—BeFreed’s book lists turned into podcasts gave me a clear path."
"Perfect balance between learning and entertainment. Finished ‘Thinking, Fast and Slow’ on my commute this week."
"Crazy how much I learned while walking the dog. BeFreed = small habits → big gains."
"Reading used to feel like a chore. Now it’s just part of my lifestyle."
"Feels effortless compared to reading. I’ve finished 6 books this month already."
"BeFreed turned my guilty doomscrolling into something that feels productive and inspiring."
"BeFreed turned my commute into learning time. 20-min podcasts are perfect for finishing books I never had time for."
"BeFreed replaced my podcast queue. Imagine Spotify for books — that’s it. 🙌"
"It is great for me to learn something from the book without reading it."
"The themed book list podcasts help me connect ideas across authors—like a guided audio journey."
"Makes me feel smarter every time before going to work"
"Instead of endless scrolling, I just hit play on BeFreed. It saves me so much time."
"I never knew where to start with nonfiction—BeFreed’s book lists turned into podcasts gave me a clear path."
"Perfect balance between learning and entertainment. Finished ‘Thinking, Fast and Slow’ on my commute this week."
"Crazy how much I learned while walking the dog. BeFreed = small habits → big gains."
"Reading used to feel like a chore. Now it’s just part of my lifestyle."
"Feels effortless compared to reading. I’ve finished 6 books this month already."
"BeFreed turned my guilty doomscrolling into something that feels productive and inspiring."
"BeFreed turned my commute into learning time. 20-min podcasts are perfect for finishing books I never had time for."
"BeFreed replaced my podcast queue. Imagine Spotify for books — that’s it. 🙌"
"It is great for me to learn something from the book without reading it."
"The themed book list podcasts help me connect ideas across authors—like a guided audio journey."
"Makes me feel smarter every time before going to work"
