Procedimentos contábeis adotados em uma empresa: uma demonstração nas práticas no setor contábil, fiscal e pessoal

Abstract

The work demonstrates the procedures used in an accounting office for compliance with accounting, tax and labor obligations. Emphasized as a problem: What is the importance of the accountant in fulfilling accounting, tax and labor obligations in an accounting office? As a general objective, analyze the performance of the accountant in an accounting office, for compliance with accounting, tax and labor obligations. In order to understand this general objective, the following specific objectives were identified: to know the concept and importance of accounting in the light of theorists; Identify and characterize the financial statements. Among the theoretical studies that discuss the thematic and general aspects of accounting, we highlight Fabretti (2014), Franco and Marra (2013), Greek, Arend, Garther (2014), Ribeiro (2014) and others. Under this pretense a bibliographic research was carried out, followed by a case study whose participant was an accountant who acts as a liberal professional, providing services to several entities. To have access to the information was used as instruments, interview and questionnaire. In an organization the primary purpose of accounting is to provide information to its users about equity, this information is economic and financial that facilitate decision making, for administrators or owners.