Лучшая цитата из 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.
Этот аудиоурок был создан участником сообщества 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.
Часто задаваемые вопросы
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.
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Создано выпускниками Колумбийского университета в Сан-Франциско
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Создано выпускниками Колумбийского университета в Сан-Франциско
"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"
