{"id":1710,"date":"2024-08-01T22:19:26","date_gmt":"2024-08-02T01:19:26","guid":{"rendered":"https:\/\/contas.cnt.br\/mcasp\/?p=1710"},"modified":"2025-05-27T21:13:32","modified_gmt":"2025-05-28T00:13:32","slug":"3-estrutura-do-pcasp","status":"publish","type":"post","link":"https:\/\/contas.cnt.br\/mcasp\/3-estrutura-do-pcasp\/","title":{"rendered":"3. Estrutura do PCASP"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">3.1. natureza da informa\u00e7\u00e3o cont\u00e1bil<\/h5>\n\n\n\n<p>A metodologia utilizada para a estrutura\u00e7\u00e3o do PCASP foi a segrega\u00e7\u00e3o das contas cont\u00e1beis em<br>grandes grupos de acordo com as caracter\u00edsticas dos atos e fatos nelas registrados. <\/p>\n\n\n\n<p>Essa metodologia permite o registro dos dados cont\u00e1beis de forma organizada e facilita a an\u00e1lise das informa\u00e7\u00f5es de acordo com sua natureza.<\/p>\n\n\n\n<p>O PCASP est\u00e1 estruturado de acordo com as seguintes naturezas das informa\u00e7\u00f5es cont\u00e1beis:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>a) Natureza de Informa\u00e7\u00e3o Or\u00e7ament\u00e1ria: registra, processa e evidencia os atos e os fatos<br>relacionados ao planejamento e \u00e0 execu\u00e7\u00e3o or\u00e7ament\u00e1ria.<\/p>\n\n\n\n<p>b) Natureza de Informa\u00e7\u00e3o Patrimonial: registra, processa e evidencia os fatos financeiros e n\u00e3o<br>financeiros relacionados com a composi\u00e7\u00e3o do patrim\u00f4nio p\u00fablico e suas varia\u00e7\u00f5es qualitativas<br>e quantitativas.<\/p>\n\n\n\n<p>c) Natureza de Informa\u00e7\u00e3o de Controle: registra, processa e evidencia os atos de gest\u00e3o cujos<br>efeitos possam produzir modifica\u00e7\u00f5es no patrim\u00f4nio da entidade do setor p\u00fablico, bem como<br>aqueles com fun\u00e7\u00f5es espec\u00edficas de controle.<\/p>\n<\/blockquote>\n\n\n\n<p>O PCASP \u00e9 dividido em 8 classes, sendo as contas cont\u00e1beis classificadas segundo a natureza das<br>informa\u00e7\u00f5es que evidenciam:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"594\" height=\"191\" src=\"https:\/\/contas.cnt.br\/mcasp\/wp-content\/uploads\/2024\/08\/image.png\" alt=\"\" class=\"wp-image-1712\" srcset=\"https:\/\/contas.cnt.br\/mcasp\/wp-content\/uploads\/2024\/08\/image.png 594w, https:\/\/contas.cnt.br\/mcasp\/wp-content\/uploads\/2024\/08\/image-300x96.png 300w\" sizes=\"auto, (max-width: 594px) 100vw, 594px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h5 class=\"wp-block-heading\">&gt;&gt;&gt; Cap\u00edtulos<\/h5>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/contas.cnt.br\/mcasp\/manual-de-contabilidade-aplicada-ao-setor-publico\/plano-de-contas-aplicado-ao-setor-publico-pcasp\/\">Introdu\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contas.cnt.br\/mcasp\/2-aspectos-gerais-do-pcasp\/\">Aspectos Gerais do PCASP<\/a><\/li>\n\n\n\n<li>Estrutura do PCASP\n<ul class=\"wp-block-list\">\n<li>3.1. Natureza da Informa\u00e7\u00e3o Cont\u00e1bil<\/li>\n\n\n\n<li>3.2. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-estrutura-do-pcasp-2\/\">C\u00f3digo da Conta Cont\u00e1bil<\/a><\/li>\n\n\n\n<li>3.3. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-3-atributos-da-conta-contabil\/\">Atributos da Conta Cont\u00e1bil<\/a><\/li>\n\n\n\n<li>3.4. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-4-credito-empenhado-em-liquidacao\/\">Cr\u00e9dito Empenhado em Liquida\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li>3.5. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-5-regras-de-integridade-do-pcasp\/\">Regras de Integridade do PCASP<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>3.1. natureza da informa\u00e7\u00e3o cont\u00e1bil A metodologia utilizada para a estrutura\u00e7\u00e3o do PCASP foi a segrega\u00e7\u00e3o das contas cont\u00e1beis emgrandes grupos de acordo com as caracter\u00edsticas dos atos e fatos nelas registrados. Essa metodologia permite o registro dos dados cont\u00e1beis de forma organizada e facilita a an\u00e1lise das informa\u00e7\u00f5es de acordo com sua natureza. O [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1667,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-plano-de-contas-aplicado-ao-setor-publico"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3. Estrutura do PCASP -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contas.cnt.br\/mcasp\/3-estrutura-do-pcasp\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"3. Estrutura do PCASP -\" \/>\n<meta property=\"og:description\" content=\"3.1. natureza da informa\u00e7\u00e3o cont\u00e1bil A metodologia utilizada para a estrutura\u00e7\u00e3o do PCASP foi a segrega\u00e7\u00e3o das contas cont\u00e1beis emgrandes grupos de acordo com as caracter\u00edsticas dos atos e fatos nelas registrados. Essa metodologia permite o registro dos dados cont\u00e1beis de forma organizada e facilita a an\u00e1lise das informa\u00e7\u00f5es de acordo com sua natureza. 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