Ciências Contábeis 2021.2
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Projetos de Extensão Presencial realizados pelos estudantes em cada módulo.
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Projetos de Extensão Presencial realizados pelos estudantes em cada módulo.
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- Item A relação do profissional contábil com a tecnologia: Esocial como ferramenta de unificação estatal das informações(Fundação de Ensino Octávio Bastos, 2021-11-30) CARVALHO, Antonio Victor de; CARVALHO, Gustavo; BATISTA, Dirceu FernandesA unifying information platform was designed by the government in order to bring greater speed to the work of accountants, the eSocial, object of this article. This system aims to simplify data transmissions provided by companies, which were previously done separately, by different government applications. The objective is to bring to society, through a simplified language, a study about this platform used, disseminating a subject that, due to its subject and specificity, is approached with greater focus on technical areas.
- Item O impacto causado pela escolha de um regime tributário na lucratividade da empresa(Fundação de Ensino Octávio Bastos, 2021-11-30) PORFIRIO, Bruna Gabrieli; COSTA, Pamela Ketty; BATISTA, Dirceu FernandesThis article presents the concept of tax regime and its main methods of application. It addresses how and when each company can or should use it, in addition to the benefits and current legislation present in each regime.
- Item Perícia Contábil - Judicial(Fundação de Ensino Octávio Bastos, 2021-11-30) FRANCHIOSI, João Marcos V.; LIGABÓ, Felipe Antônio; SANTOS, Jozilan de Melo; BATISTA, Dirceu FernandesIn the present work we will try to illustrate the profession of the accounting professional, who is responsible for helping the judge to reach the best possible decision when it involves litigation in the labor sphere, in which the judge, even though he is the holder of knowledge, is not able to judge or even analyze the documents that are attached as evidence. We will approach the expert as a whole, the expertise itself and situations that we believe will leverage our profession.
- Item Como a contabilidade contribui com os grandes e pequenos agricultores na atual gestão rural(Fundação de Ensino Octávio Bastos, 2021-11-30) CUSTÓDIO, Carolaine Cristina; QUEIROZ, Rafaela de Monteiro; TIFANE, Cristina Camargo Zocolan; BATISTA, Dirceu FernandesAccounting is a very necessary debate these days in the routines of people and especially companies, and it is no different in rural areas. In times past, rural activities were completely manual, from handling land, plantations, agricultural implements to even controlling production, stock and the need to purchase raw materials.
- Item Custo hospitalar: aplicação do custo na área do terceiro setor, entidades filantrópicas no atendimento SUS(Centro Universitário da Fundação de Ensino Octávio Bastos, 2021-11-30) LOPES, Thiago; DOTTA, João; BATISTA, Dirceu FernandesThe objective of this article is to bring to the discussion the Hospital Cost applied in the Health area, especially to philanthropic entities that serve the SUS, knowing the importance of this topic, the discussion takes place around its importance in data collection, decision making and observation. of accounting phenomena.
- Item Contabilidade consultiva e seus impactos na gestão empresarial(Fundação de Ensino Octávio Bastos, 2021-11-30) DOMINGOS, Amalia Carolina; POIATTI, Caique Fernando; BETTI, Mauricio Mapelli; BATISTA, Dirceu FernandesThis article aims to present the study on the changes in the functions performed by professionals in the accounting field. The focus of the study is to analyze the changes in the routine within accounting offices and in the routine of self-employed professionals, presenting arguments and facts that prove the effectiveness of implementing a different approach than the conventional with companies from different sectors in our country. This article will also address the activities carried out by a Consultant Accountant, the points to be considered, the working methods used and the skills needed to be this type of professional.
- Item Importância das Demonstrações Contábeis(Fundação de Ensino Octávio Bastos, 2021-11-30) MARQUES, Ana Caroline; DOMINGOS, Ana Paula Ferreira; DIAS, Bianca Catharina Simões; PERES, Jaqueline Cristine; BATISTA, Dirceu FernandesThis article aims to present the importance of financial statements in a succinct way, briefly describing two of the main ones, their structures and uses in the internal and external environment. For the development of this research, it was used as a basis the reading of the book Accounting Demonstrations - From Theory to Practice and the knowledge acquired during the Accounting Sciences graduation.