Ciências Contábeis 2019.1
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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.
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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.
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Item Aquisição Banco Santander - Banespa(Fundação de Ensino Octávio Bastos, 2019-06-30) Amâncio, Ana Sabrina; Fernandes, Franciele M.; . Fernandes, Gisele M.; Carvalho, Jhuly Camila C. de; Ferreira, WilliamAccording to Toni Sciarretta, Folha Online's Economics Coordinator, Banespa came up with the need to finance São Paulo's coffee culture at the beginning of the century. Initially named the São Paulo State Mortgage and Agricultural Credit Bank, the São Paulo state bank was founded on June 14, 1909. The title São Paulo State Bank was not adopted until 1926. Banespa began its "imperialism" in 1937, when opening its first agency in another state. It was the branch office of Campo Grande, in Mato Grosso do Sul. In 1968, it created Cabesp, the employee assistance fund, which in 2000 had about 15.5% of the bank's voting shares. Banespa was the chief engine of the governors. When the situation tightened, the Bandeirantes Palace forced the bank to buy securities issued by the state.Item AQUISIÇÂO BANCO SANTANDER / BANESPA(Fundação de Ensino Octávio Bastos, 2019-06-30) Amâncio, Ana Sabrina; Fernandes, Franciele M.; Fernandes, Gisele M.; Carvalho, Jhuly Camila C. de; Ferreira, WilliamAccording to Toni Sciarretta, Folha Online's Economics Coordinator, Banespa came up with the need to finance São Paulo's coffee culture at the beginning of the century. Initially named the São Paulo State Mortgage and Agricultural Credit Bank, the São Paulo state bank was founded on June 14, 1909. The title São Paulo State Bank was not adopted until 1926. Banespa began its "imperialism" in 1937, when opening its first agency in another state. It was the branch office of Campo Grande, in Mato Grosso do Sul. In 1968, it created Cabesp, the employee assistance fund, which in 2000 had about 15.5% of the bank's voting shares. Banespa was the chief engine of the governors. When the situation tightened, the Bandeirantes Palace forced the bank to buy securities issued by the state.Item AQUISIÇÃO BANCO SANTANDER / BANESPA(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) AMÂNCIO, Ana Sabrina; FERNANDES, Franciele M.; FERNANDES, Gisele M.; CARVALHO, Jhuly Camila C. de; FERREIRA, WilliamAccording to Toni Sciarretta Economics Coordinator at Folha Online, the Banespa emerged with the need to finance the São Paulo coffee culture at the beginning from the __ century. Initially named the State Mortgage and Agricultural Credit Bank of São Paulo, the state-owned bank of São Paulo was founded on June 14, 1909. The title Banco do Estado de São Paulo was only adopted in 1926. Banespa began its "imperialism" in 1937, when it opened its first in another state. It was the branch in Campo Grande, Mato Grosso do Sul. In 1968, created Cabesp, the employee assistance fund, which in 2000 had about 15.5% of the bank's voting shares.Item AQUISIÇÃO DA SEARA PELA JBS(Fundação de Ensino Octávio Bastos, 2019-06-30) Aguieiras, Graziela Pontes; Rodrigues, Hugo; Barbosa, Jéssica Cristina; Teixeira, Luiz Henrique; Marson, Osnir Ricardo A.; Macario Junior, Sebastião CarvalhoIncreasing its presence in the Brazilian market, this was the dream of JBS that began to come true in June 2013, after the company shelled out about $ 5.85 billion to acquire Seara, thus increasing its product portfolio and consequently the company profits.Item AVALIAÇÃO DE EMPRESA RAIA DROGASIL S.A(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) MONTANHEIRO, Paulo Cesar; PANCINE, Luiz Fernando; SANTOS, Mariangela Martimbianco; FORTES, Antonio Donizeti; SILVA JUNIOR, João Carlos da; SEIXAS, João Otávio; MENDES, Lucas Gesk; BARBIERO, Paula CristinaThe company Raia Drogasil was created in 2011 by the merger of two of the largest pharmaceutical retail companies in Brazil, Droga Raia and Drogasil, becoming Raia Drogasil S.A. The merger of the two retailers took place for the purpose of entering the market in other Brazilian territories, since Drogasil was centered in the southeast to the center-west of Brazil, and Droga Raia in the northeast. With the merger of the two retailers, Raia Drogasil S.A expanded into 17 Brazilian statesItem COMPRA DA SADIA PELA PERDIGÃO(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) PEREIRA, Adriana dos S.; BELMONTE, Caio; BARBOSA, Dirceu D.; LIMA, Josiele Maira de Lima; ALENCAR, Vitória VeigaAccording to the BRF website, with more than 80 years of existence, BRF has become one of the largest food companies in the world, thanks to the birth of its main brands. It was in the 1930s, in the countryside of Santa Catarina, that Perdigão emerged as a small business owned by two families of Italian immigrants. In the following decade, it was Concórdia's turn, also in Santa Catarina, to receive Sadia. Since then, the merger of these two businesses, in 2009, gave rise to one of the largest agro-industrial complexes in the world, BRFItem ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL LOJAS AMERICANAS(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-05-01) CICCONI, . Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, . Luiz Fernando; DOVA, . Danilo Morais; VALLIM, Max Streicher; PERACIN, Beatriz Jardim; HENRIQUE JUNIOR, Fabio; MAXIMO, Gabriel R.; SILVA, Luciete daNeste projeto apresentaremos uma contabilidade mais avançada através de promoção, lançamentos e apresentações. Para que o projeto seja enriquecido escolhemos uma empresa real, no caso das Lojas Americanas S.A., e assim utilizaremos do seu próprio patrimonial como saldos iniciais para nosso balanço de contas. Com a empresa escolhido e com os valores estipulados conduzimos cada matéria deste semestre ao projeto e aplicamos os devidos temas apresentadosItem ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONI, . Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, . Luiz Fernando; DOVAL, Danilo Morais; VALLIM, . Max Streicher; VIDAL, Bruna Andreato; ALVES, Gabriel Sardinha; PAFUME, Rebecca da Silva; OLIVEIRA, Rony Cezar deIn this interdisciplinary project we will prepare the Balance Sheet, DRE (Income Statement for the Year) and DFC (Cash Flow Statement), for through simulated launches, which will be carried out based on the Statements of a real company according to the bmfbovespa.com.br website The company chosen was Lojas Americanas S.A, where its headquarters are located in city of Niterói - RJ . We chose it because it is one of the largest companies in the country that works directly with the retail trade. The study units that will be addressed in this module are intended to develop through the theoretical content technical and practical skills since the opening of the company to the postings of statements in the Netspeed accounting system.Item ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S/A(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONE, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; VALLIM, Max Streicher; MANSANO, Andreeli; MACHADO, Danilo Fernando; SILVA, Gustavo Alexandre da; BORGES, Matheus MelchioriThe objective of the interdisciplinary project of the 5th module of Accounting Sciences is to carry out the quarterly financial statements of a trading company. The company's choice it was collective for all groups in that module, which in question was Loja Americanas. THE company is a S.A. publicly traded on Bovespa, making it easier to obtain information her accounting. For the success of this project we must unite the study subjects of this module complementary to each other. The first discipline is advanced accounting in which subjects related to the analysis of a company's financial statements, with an initial focus on DMPL (statement of changes in equity) and DFC (statement of cash flow cash), through the statements it is possible to establish the company's market value and, in principle, the state of its financial health. We also learned to analyze and adjust the values of a company's investments through the Historical Cost Method and of the Equity Method, and identify when the investee is an Affiliate or a Controlled by the investor. The second is accounting theory, all construction needs a foundation done well, to sustain the great load to come, we can use this concept in knowledge, if we do not know the foundation (base) of a science, we will not be prepared to deepen and advance in knowledge and apply with clarity and quality of practice (statements) in accounting. For that, we got to know the standards that govern accounting practice (CPS's), and also the understanding that the area accounting is constantly changing, both legislative and technological.Item ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A(FUNDAÇÃO DE ENISNO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINI, Luiz Fernando; DOVAL, . Danilo Morais; VALLIM, Max Streicher; SANCHES, Alessandra Moura; LOPES, Aline Pinheiro Simão; PICOLO, Bruna Avansi; CARDOSO, Giovana Macena; CAMPOS, João Paulo de PáduaThe present work aims to present in an objective way the movements arising from the financial statements, for this purpose, the Balance sheet of a real company, Lojas Americanas S.A. so that this objective is achieved, each unit of study applied in this module will be analyzed. Initially, the accounting entries will be carried out in the NetSpeed system to carry out the movements in the financial statements, being them, the Balance Patrimonial, the DRE and DFC. After that, the possible investments to be made, in accordance with the concepts of subsidiary and affiliate, in addition to addressing the mandatory to prepare the DFC. In addition, the basic conceptual structure of accounting will also be addressed. financial statement for the preparation and disclosure, including the definitions of Assets and Liabilities obtaining three topics of each, based on this will develop the Income, Expenses, Losses and Earnings. Also, a summary will be made on some CPC's, among them, CPC 47 Revenue of Customer Agreement, CPC 16 (R1) Inventory, CPC 20 (R1) Borrowing Costs, CPC 27 Property, Plant and Equipment, CPC 04 (R1) Intangible Assets and CPC 12 Adjustment to Value Gift; based on the analysis of the CPC's, possible measurements will be carried out and ranges to be definedItem ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A.(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; VALLIM, Max Streicher; DIAS, Juliana G.; LOBO, Maria Vitória B.; MARQUES, Amanda Q.; MARTINS, Gabriel H.; GRAVA, Gustavo H deIn the 5th Module of Accounting Sciences, we will use the contents applied in the classroom to develop financial statements based on the results of a real company. We will use the statements, pronouncements and accounting standards of Lojas Americanas S.A. for investment appraisal. After analysis, each group will receive lists of fictitious accounting results for the preparation of the Balance Sheet, Income Statement, Cash Flow and project development. The process of choosing the company was carried out in the classroom with the support of Prof° Danilo Doval, several students chose different companies with activities in the commercial segment, and by means of a vote, we chose Lojas Americanas S.A. by the majority result.Item ESTUDO DE CASO – AQUISIÇÃO DA SOMOS EDUCAÇÃO S.A. PELA KROTON EDUCACIONAL S.A. SÃO(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) NASCIMENTO, Amanda C. do; SOUZA, Erika Rinke; SILVA, Keila Bronze Molles da; MONTEIRO, Yulli MoniqueKroton Educacional S.A., registered with CNPJ: 02.800.026/0001-40, was founded in 1966, in the city of Belo Horizonte - MG, by five young people who got the idea of setting up an enterprise in the area of education. The company's main economic activity is the provision of higher education and postgraduate courses, both in person and at a distance. Today it is considered one of the largest educational groups in Brazil. Kroton made important acquisitions for its growth in the market, and in 2018 it acquired Grupo Somos for R$4.6 billion, a group that has quality reference brands, such as: Editora Saraiva, Anglo, Editora Ática between others.Item ESTUDO DE CASO: GAFISA ADQUIRE ALPHAVILLE URBANISMO(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) SANTOS, Mariangela Martimbianco; MONTANHEIRO, Paulo Cesar; PANCINE, Luiz Fernando; MONTANHEIRO, Paulo Cesar; FORTES, Antonio Donizeti; AGUIAR, Beatriz Lorena de Assis; CUNHA, Caroline Miguel da; GONÇALVES, Giovanna Lima; LONGUINI, João Paulo Gregório; REIS, Kaynan de PaulaThis interdisciplinary project aims at the financial and economic analysis of a case study of a real company, based on indicators that serve as an aid for decision making and analysis of the organization. The choice of the company Gafisa to prepare the project was due to the fact that each group is responsible for a case study. Taking this criterion into account, the group was responsible for: Gafisa acquires Alphaville Urbanismo.Item Estudo de Caso: Suzano X Fibria(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) MONTANHEIRO, Paulo Cesar; FORTES, Antônio Donizeti; SANTOS, Mariângela M.; PANCINI, Luiz Fernando; CASADEI, Amanda Alves; CORREA, Bárbara da Silva,; MARTINS, Bruna Karoline da Silva; PAULA, Tais Cristina Gomes de; SILVA, Thais Marceli Gazatto daSuzano's history begins in 1956, with the purchase of a paper located in the city of Suzano/SP, which gave rise to the name of the company, Ukrainian Leon Feffer who was already working in the paper production field in Brazil since 1920s decade. Feffer's son devoted himself to research into the production of paper from fiber eucalyptus, keeping the focus on innovation. With the success of the research, in 1970 and 1980 the company included genetic and clone development, with great expansion, a high productivity and significant successes in the area.Item ESTUDO DE CASO: Vigor Alimentos S.A. x Itambé Alimentos S.A.(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) BRUNO, Gabriela Paulino; LOPES, Grazielle Scarpel; PAULA, Isadora Maria de; PAES, Letícia Maria Alcântara; VERNI, Maryane ColozzoThe dairy brand Vigor, seeking to accelerate the execution of the strategic expansion plan for important markets, acquired in 2013 the corresponding to 50% of the shares of Itambé for R$410 million, an agreement made with it that resulted in the right to appoint presidents and directors. The results from the investment are consolidated in Vigor's financial statements, but its capital structure, operational and administrative processes and management remained independent. In 2011 in the Leite Brasil ranking, Itambé was the third largest company in Brazil in terms of milk collection and Vigor was in tenth place, which was a positive factor for Vigor, as it would then have access to a significant volume of milk, being 3 million tons per year, promoting its business growth. Another positive factor was that Itambé products contributed to the diversification of categories, such as powdered milk, yoghurts and cream cheese.Item Gestão de Passivos Trabalhistas: UNIMEDIC (UNIMEDIC S.A)(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-04-01) DOVAL, Danilo; SANTOS, Mariângela M.; SIQUEIRA, Marcelo Ferreira; MARCONDES, – Renata Alencar; BATISTA, - Dirceu Fernandes; MARQUES, Ana Caroline; CARVALHO, Antônio Victor de; DIAS, Bianca Catharina Simões; CARVALHO, Gustavo; OLIVEIRA, Jéssica Crislaine da SilvaThis Integrated Project has as its final objective to put into practice content studied in the study units of the 3rd module of Accounting Sciences, which are General Accounting, Quantitative Methods applied to Business, Liability Management Labor, Applied Statistics, Corporate Finance, with their respective professors Danilo Doval, Mariângela M. Santos, Marcelo Ferreira Siqueira, Renata Alencar Marcondes and Dirceu Fernandes Batista. To carry out this work, the chosen company has a fictitious character, all information, images and numbers contained therein do not correspond to a company true because the group as a whole chose not to choose a true company to be able to better adapt the financial statements if it were necessary to modify them and, together we decided to name the company as “UNIMEDIC”, being it in the pharmaceutical. Even though it is not a company formally registered with the Junta Commercial and other bodies, the information contained in this work was not fully invented, all data were based on real data from the companies Droga Raia and Drogasil (Raia Drogasil) containing at the end all the respective links from where the information They were removed.Item Gestão de Passivos Trabalhistas: UNIMEDIC (UNIMEDIC S.A)(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-05-01) DOVAL, Danilo; SANTOS, Mariângela M.; SIQUEIRA, Marcelo Ferreira Siqueira; MARCONDES, Renata Alencar; BATISTA, Dirceu Fernandes; MARQUES, Ana Caroline; CARVALHO, Antônio Victor de; DIAS, Bianca Catharina Simões; CARVALHO, Gustavo; OLIVEIRA, Jéssica Crislaine da SilvaThe final objective of this Integrated Project is to put into practice contents studied in the study units of the 3rd module of Accounting Sciences, which are General Accounting, Quantitative Methods applied to Business, Management of Labor Liabilities, Applied Statistics, Corporate Finance, with their respective professors Danilo Doval, Mariângela M. Santos, Marcelo Ferreira Siqueira, Renata Alencar Marcondes and Dirceu Fernandes Batista.Item Gestão Financeira: Ale. Combustíveis S.A.(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-05-01) DOVAL, – Danilo; SANTOS, Mariângela M.; SIQUEIRA, Marcelo Ferreira; MARCONDES, Renata Alencar; BATISTA, Dirceu Fernandes; SARTORI, Bruna; GASPAR, Bruna; SANTIAGO, Diogo; GIMENEZ, Gabriele; PAVAN, KarolineIn the 3rd module of accounting sciences, this Integrated Project aims to put into practice the studied contents of the units, which are Accounting General, Quantitative Methods applied to Business, Liability Management Labor, Applied Statistics and Corporate Finance. For the accomplishment of this work the chosen company Ale Combustíveis S.A., contains some fictitious information, one of which is your labor liabilities and its balance sheet, as the group together opted for a real company, However, as all data are not available for the preparation of this work, we have adjusted some of its financial statements. We will show you what labor liabilities are, how to identify, analyze and resolve, what are its consequences within the company and the damage to the same.Item Gestão Financeira: PETROBRAS(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-05-01) DOVAL, Danilo; SANTOS, Mariângela M.; SIQUEIRA, Marcelo Ferreira; MARCONDES, Renata Alencar; BATISTA, Dirceu Fernandes; PORFIRIO, Bruna Gabrieli; LOBO, Gabriel Vitor; RIBEIRO, Jéssica Helena; ALVES, João Marcelo da Silva; COSTA, Pamela Ketty daThe main objective of this project is to analyze the labor liabilities of a given company, that is, the sum of all debts, when the employer, whether an individual or legal entity, does not fulfill its labor obligations or does not correctly collect social charges. , and how to manage these liabilities to avoid future lawsuits. In addition to the analysis of Labor Liabilities, their impact on the financial statements will be verified, and through this a financial analysis of the company's profitability indexes will be carried out, verifying what was their change after the insertion of each process.Item Gestão Financeira: Showcolate(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-05-01) DOVAL, Danilo; SANTOS, Mariângela M.,; SIQUEIRA, Marcelo Ferreira; MARCONDES, Renata Alencar; BATISTA, Dirceu Fernandes; SANTANA JUNIOR, Adenor Cesar de; CUSTÓDIO, Carolaine Cristina; GOMES, Eduarda Martins; BELI, Raquel Bastos; Z0COLAN, Tífane Cristina Camargo; CARDOSO, Victória Maria da CostaThis work will refer to Showcolate, where the subjects to be covered will be general accounting, quantitative methods applied to business, labor liability management, applied statistics and corporate finance. The Showcolate organization currently has 25 employees, where they are well qualified so that they can produce sweets with the same quality and characteristics as Switzerland. To make a brief study in general accounting, the group will collect data to analyze the balance sheet and simulate what is considered in labor liabilities.