Ciências Contábeis 1º Semestre 2018

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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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ANÁLISE DA DEMONSTRAÇÃO DO FLUXO DE CAIXA CONFORME CPC 03
(Fundação de Ensino Octávio Bastos, 2018-06-30) BARBORATI, Monique Muriele; FIGUEIREDO, Felipe Vilela; MARIANO, Evandro Lucas Reis; VALLIM, Max Streicher
In this article, we will look at one of the most relevant financial statements, the Cash Flow Statement (DFC), and see how it contributes to entities reporting results in a timely and sound manner. In this statement we use the cash basis, ie the records are made at the exact moment of entry and exit of the entity's cash. The objective of the DFC is, in a given period, to highlight variations in the available. The CFD concept, examples and, at the end, a conclusion based on what was presented will be presented.
APLICAÇÃO DA CONTABILIDADE DE CUSTOS EM PEQUENAS EMPRESAS.
(Fundação de Ensino Octávio Bastos, 2018-06-30) CABREIRA, Caroline Cons; REIS, Daniel; BERNARDES, Josilaine; FELISBERTO, Josiline; BORGES, Mariane
Cost Accounting is the branch of accounting that studies, calculates and assists the cost of the product, is responsible for all planning where will be determined the present and future operations of the company, as well as the market analysis for the pricing of the products that will be sold. It will also make the entire process budget for these products and their production line, such as raw materials, and ancillary labor to determine their value. This scientific article will have as a bibliographical review of the cost accounting for small companies, we will approach the cost calculation, inventory calculation methodology, product elaboration process, and pricing. Our goal is to address cost accounting concepts and compare with small businesses and the Brazilian Accounting Standards.
AUDITORIA DIGITAL – UMA FORMA DE MINIMIZAR AUTUAÇÕES NO CONTEXTO TRIBUTÁRIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) SILVA, Gabriel José da; CONTINI, Mariane Aprígio; COSTA, Marina Alves da.; VIZIOLI, Marina Sachetto; TOLEDO, Vanessa de Souza.
The Federative Republic is composed of four powers, namely: Union, States, Federal District and Municipalities in which each regulates how they want to collect their taxes. Business corporations have many ancillary obligations to be declared to these federative powers. Much of the information declared and delivered by companies may be contained in other obligations and often they do not pay attention to these details which may have the same information but with different values. The IRS can act with fines and penalties. The purpose of this paper is to portray the statements that corporations are required to declare, to highlight the risks that companies are exposed to by misreporting, and to report information and solutions that can be found in more than one statement.
O CENÁRIO ECONÔMICO E A TRIBUTAÇÃO DA GASOLINA
(Fundação de Ensino Octávio Bastos, 2018-06-30) COSTA, Daniela Carla Hristov da; FIRMINO, Julia Gabriela Vasconcellos; PAINA, Bruna Gracieli Ferraz; SILVA, Flávia Aparecida; SOUZA, Aline Gonçalves de; VALLIM, Max Streicher
We propose in this article a study about the economic scenario and the taxation of gasoline during the first quarter of 2018, in order to identify the causes that contribute to the value of this fuel being too costly for the final consumer. We used the qualitative and quantitative research methodology, because we started from data collection so that we could be based on the wording of the causes that influence the price of gasoline, allied to a theoretical research of the introductory terms found in the development of this article. Through the development of this article we approached the taxation of gasoline, the behavior of the national minimum wage, the increases in gasoline compared to the inflation of the period and the exportation of gasoline to Bolivia, which led us to consider the need for a tax reform. , decreased consumer purchasing power and economic advantages for Sanjoan people over fuel use and consumption.
CONTABILIDADE DE CUSTOS COMO UMA FERRAMENTA COMPETITIVA E DE SUSTENTABILIDADE
(Fundação de Ensino Octávio Bastos, 2018-06-30) DA SILVA JUNIOR, GILBERTO CUSTÓDIO; SOUZA, GUILHERME DE; CORRÊA, GUSTAVO DIAS; BARBOZA, JÉSSICA; CAPATI, MIGUEL SIMÕES; VALLIM, MAX STREICHER
Cost accounting has evolved significantly since the industrial revolution to the present day, trying to achieve the best results for the improvement of economic and financial relations, since cost control is one of the essential factors for decision making. The value of the product or service to be charged needs a scientific basis to be marketed. Therefore, the article will present the theoretical concepts and the basic elements for sales price formation, using contribution and costing methods, fulfilling the necessary conditions to reach the main objective of companies, which is the advantage over competition and obtaining profit, but always aiming at sustainability.
CONTABILIDADE DE CUSTOS, CLASSIFICAÇÃO E APURAÇÃO DOS CUSTOS
(Fundação de Ensino Octávio Bastos, 2018-06-30) DA SILVA, Bruno Lanzolla; PERANDRÉ, , David Guilherme; PALERMO, Felipe Rafael; DIAN, Rafael Mapelli; LIMA, Vitor de
This article discusses the concept of costs and expenses, how cost accounting emerged and how important this branch of accounting is today. It was then presented how to differentiate these expenses, which can be transformed into investments, costs, expenses, losses and disbursements, and what are the two ways to classify these costs, which can be fixed and variable costs, and identify if these costs are direct. or indirect. What are the costing methods that can be applied, namely, absorption costing, variable costing, ABC costing and RKW costing. Then the issue to be addressed is how indirect cost can be apportioned fairly, because if costs are unfairly apportioned, the final price of the product can be critically affected, thus bringing the company's market loss. . And how the indirect cost is fixed or variable influences the choice of apportionment method. And considering all these aspects, we come to the part of calculating the costs that will be transformed into finished products inventory. Keywords: Costs; Expenses; Costing; Apportionment; Inventory measurement.
CONTABILIDADE GERENCIAL - FERRAMENTA PARA TOMADA DE DECISÃO
(Fundação de Ensino Octávio Bastos, 2018-06-30) STEFANI, Ana Carolina; DOMINGOS, Drieli; VASCONCELLOS, Laís; PIMENTA, Renata
Management Accounting is considered an indispensable information system for business management and is sustained daily by transactions conducted in the company. Accounting is required by law, it is not always considered a management tool. The accountant is the one who demonstrates to the manager that financial accounting can become a management tool, the main purpose is to assist managers in decision making. The numbers of companies that seek a competitive and growing differential are increasing, investing in means that offer strategic information in order to enable the propitious and efficient decision making. The work was developed to demonstrate accounting data and its importance for business management, based on bibliographies on the subject, internet research and content presented in class.
CONTABILIDADE GERENCIAL COM FOCO O PROCESSO DECISÓRIO E AGREGAÇÃO DE VALOR
(Fundação de Ensino Octávio Bastos, 2018-06-30) PIMENTEL, Abner Felipe M; LOPES, Gabriel de Souza; CALEGARI, Gabriele Garretti
Accounting arose from the need of man to record and ascertain the variations that occurred in his equity, so we realized that initially the main purpose of accounting was just to record the events that would affect the equity, not explicitly taking into account what these records would show opportunities. or threats that could possibly lead to the continuity or discontinuity of any kind of enterprise. With the emergence of the Industrial Revolution, where the emergence of new technologies helped the mass production of products, the role of accounting shifts focus from just recording events to reporting through them that enable management that seeks continuity. and as a consequence the generation of wealth both for the society in which it is inserted and for its shareholders, partners. Accounting Analysis is nothing more than a technique whose purpose is to extract data from the financial statements and turn it into useful information for good decision making within the company, which is always focused on creating value for customers, suppliers. of raw material / financial resources, employees, partners or shareholders, thereby ensuring the development and longevity of the company.
CONTABILIDADE GERENCIAL: Um estudo de caso acerca dos benefícios da utilização dos pontos de equilíbrio contábil, econômico e financeiro.
(Fundação de Ensino Octávio Bastos, 2018-06-30) SILVERIO FERREIRA, Carla Gabriela; SILVA, Daniela DA COSTA OLIVEIRA; OLIVEIRA, Dener Sacardo; SABINO RIQUENA, Emerson; RODRIGUES DE CARVALHO, Julia Cristina; STREICHER VALLIM, Max
This paper deals with the accounting, economic and financial balance points. We present a bibliographic study, conceptualizing these important management tools from the point of view of different authors. This bibliographic study provided support for the case study presented below, which analyzed the accounting, economic and financial balance points in the four quarters of 2017 of RD-Gente, Saúde e Wellness, a leading company in pharmaceutical retail and According to the objective of this study, we compared the results of the breakeven points obtained with the company's revenues, where we observed a very lean cost and expense structure. This structure was responsible for the low oscillation of breakeven points despite the significant increase in revenues, especially in the second. quarter compared to the first.
DEMONSTRAÇÕES CONTÁBEIS: ESTRUTURAS E APLICAÇÕES
(Fundação de Ensino Octávio Bastos, 2018-06-30) ROQUE, Lucas Barbosa; MÁXIMO, Míriam de Oliveira; PEDRO, Natache Marina
The present study emphasizes the importance of financial statement analysis for the rise and financial health of an organization. The main objective of this study is from the perspective of knowledge about the analysis of financial statements, relating these accounting tools with organizational factors. From the analysis and presentation of the financial statements it becomes possible to highlight and confront information and equity elements of an organization, thus showing aspects related to the economic and equity reality of the company, factors that makes it perfect more strategic actions of the company to possible decision-making by providing enlightening data to their users about their current situation.
DESENVOLVIMENTO DE UM PLANO DE GESTÃO DE PASSIVOS TRABALHISTAS
(Fundação de Ensino Octávio Bastos, 2018-06-30) Marcondes, Renata E. de Alencar Marcondes; Siqueira, Marcelo Ferreira Siqueira; Faria, Luiz Francisco A. S. de Faria.; Batista, Dirceu F. Batista; Santos, Mariângela M. Santos; Vidal, Bruna Andreatto Vidal; Alves, Gabriel Sardinha Alves; Pafum, Rebecca da Silva Pafum; Oliveira, Rony Cezar de Oliveira
This project aims to analyze the Labor Liabilities within the organization MJ Serviços Eléctricos - Eletricos e Eletronics LTDA, where we will also explore its statistical and quantitative data, and propose a solution for the company according to its working capital. The company chosen was MJ Serviços Eléctricos - Eletricos e Eletrônica LTDA, located in the city of Goiânia-GO.
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL
(Fundação de Ensino Octávio Bastos, 2018-06-30) Cicconi, Marcelo de Castro Cicconi; Fortes, Antonio D. Fortes; Costa, Rodrigo Simão da Costa; Doval, Danilo Morais Doval; Vallim, Max Streicher Vallim; Pereira, Adriana dos Santos Pereira; Belmonte, Caio Belmonte; Barbosa, Dirceu Donizetti Barbosa; Lima, Josiele Maira de Lima; Paes, Letícia Maria Alcantara Paes
In this project we aimed to prepare Carrefour's balance sheet, DRE and DFC, through the simulated financial statements based on its financial statements. The process of choosing the company studied was carried out by the teachers. The main focus was to find a trading company so students could develop buy and sell launches. Each unit of study had its participation in the project in order to give students a theoretical basis for the development of releases in the practical part of the project.
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL
(Fundação de Ensino Octávio Bastos, 2018-07-30) Cicconi, Marcelo de Castro Cicconi; Fortes, Antônio Donizeti Fortes; Costa, Rodrigo Simão da Costa; Doval, Danilo Morais Doval; Vallim, Max Streicher Vallim; Amâncio, Ana Sabrina Amâncio; Fernandes, Franciele Marcondes Fernandes; Gisele Marcondes Fernandes, Gisele Marcondes Fernandes; Carvalho, Jhuly Camila Custódio de Carvalho; Ferreira, William Ferreira
The interdisciplinary project aims to apply all the content studied in the classroom in a particular company, however this semester was proposed to us by teachers the company CARREFOUR Comercio Indústria LTDA. The units of study that were applied in the company are five, starting with Advanced Accounting, which taught us this semester how to make the accounting in the investor on the results generated in the investee, how does the accounting of investment and where we analyze the valuation methods. .
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL
(Fundação de Ensino Octávio Bastos, 2018-06-30) Cicconi, Marcelo de Castro Cicconi; Fortes, Antonio Donizeti Fortes; Costa, Rodrigo Simão da Costa; Doval, Danilo Morais Doval; Vallim, Max Streicher Vallim; Casadei, Amanda Alves Casadei; Corrêa, Bárbara da Silva Corrêa; Martins, Bruna Karoline da Silva Martins; Paula, Tais Cristina Gomes de Paula; Silva, Thais Marceli Gazatto da Silva
The main objective of the interdisciplinary project was to analyze and apply the accounting records and entries for a commercial company, in order to put into practice the ability of interpretation, making the entries in the appropriate manner. The company chosen was Carrefour, a large retail chain strongly established in the economic market. Based on this, each of the units studied helped in the realization of the project, each having its objective.
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC, ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL
(Fundação de Ensino Octávio Bastos, 2018-09-30) Cicconi, Marcelo de Castro Cicconi; Fortes, AntonioDonizeti Fortes; Costa, Rodrigo Simão da Costa; Doval, Danilo Morais Doval; Vallim, Max StreicherVallim; Nascimento, Amanda C. do Nascimento; Souza, Erika Rinke Souza; Silva, Keila Bronze Molles da Silva; Monteiro, Yulli Monique Monteiro
The interdisciplinary project aims to describe, analyze and relate accounting events according to the operations involved in the commercial area. The company chosen for the preparation of the project was CARREFOURCOMÉRCIO & INDÚSTRIA LTDA, one of the largest retailer chains in the country. To choose the company, it was emphasized the ease of information, which can be accessed by any user on the internet.
INADIMPLÊNCIA FISCAL
(Fundação de Ensino Octávio Bastos, 2018-06-30) FERREIRA, Ana Laura; MOREIRA, Debora; COSTA, Joana; FERNANDO, Juliana; BOARO, Miriane
This article aims to demonstrate a case study on industries that practice tax evasion, which when audited are discovered by professionals. In developing we will address issues related to the reasons that lead industries to practice this act; what are the consequences they suffer from being discovered and also the consequences for the Government. The research was done through bibliographic sources, where we could collect data seeking the justification of tax evasion. There are several reasons that lead companies to evade and can cause legal losses
LEGISLAÇÃO TRIBUTÁRIA: ICMS ESTADO DE SÃO PAULO
(Fundação de Ensino Octávio Bastos, 2018-06-30) BARBOSA, Kathelyn; OLIVEIRA, Silas; LOPES, Thales; PEIXOTO, Thiago; PRADO, José
This article aims to report and point out the costs of the French bread trade. Many taxes are levied in this area and this greatly affects the end product for the population's consumption. We intend to show how much the bread will cost the producer and the consumer who ends up having a higher cost. The rate analyzed is the ICMS, a non-cumulative tax, offsetting the amount owed for each operation that increases the cost of the product and helps in defining the final price. In the state of Sao Paulo this tax is not higher compared to other states as we can analyze when comparing prices. The population is often unaware of the costs and often blames the supplier for the high value of the goods. Most of the time the ICMS comes in the price of the product with percentage corresponds to 18%, but for food the value is a little lower, it is only 7%. It is very important to issue the invoice for this service to be regularized and supervised. An essential product for the population like French bread cannot be left out, as this tax is one of the largest sources of financial resources in all states as well as in the state of São Paulo.
PERÍCIA CONTÁBIL E SEUS PROCEDIMENTOS
(Fundação de Ensino Octávio Bastos, 2019-06-30) FAUSTINO, Daniele Cristina; SILVA PINTO, Janaina da; RANZANI, Liandra Marinho; SCARAMUSSA, Matheus Bartolomeu; SILVA, Milena Aparecida da
The purpose of this article is to present information about accounting expertise. Accounting expertise is a very important tool for demonstrating, verifying, proving situations and arriving at true results in order to assist the judge in his decision. The various types of expertise were studied and the relevant aspects of each one. It was also seen the importance of planning the expertise and other key steps for its accomplishment, as well as some factors that the expert should be aware of, as they may prevent him from performing the expertise. For these studies, bibliographic searches were performed on the concept of expertise, its norms, modalities, report and on the expert; so that we, accounting students, can know this area and even in the future, follow this career
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Renata E. de Alencar Marcondes, Renata E. de Alencar Marcondes; João Fernando Alves Palomo, João Fernando Alves Palomo; Gomes, Eduarda Martins Gomes; Beli, Raquel Bastos Beli; Victória Maria da Costa Cardos, Victória Maria da Costa Cardos; Zocola, Tífane Cristina Camargo Zocola
This paper will refer to AmBev, where we will address issues related to accounting fundamentals, economics, finance, administration, and law. AmBev is Latin America's largest brewer by sales and one of the largest brewers in the world. The choice made by the group was based on the interest in deepening knowledge about AmBev and on the transparency of the data provided, thus facilitating access to information.
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max StreicherVallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando AlvesPalomo; Porfírio, Bruna Gabrieli Porfírio; Chagas, Carolaine Cristina Custódio das Chagas; Queiroz, Ivan de Souza Queiroz; Alves, João Marcelo da Silva Alves; Costa, Pamela Ketty da Costa
Natura is a sustainable organization, and its concern with the quality of its products, as well as with its customers, was what caught our attention and led to the process of choosing the group. Another important point to be highlighted is the variety of information contained on the site, as well as the virtual welcome to its consumers. The company develops, manufactures, distributes and markets cosmetics, fragrances and personal care products, with a brand that is among the most recognized in the country's cosmetics market. In addition, it is also present in Argentina, Chile and Peru. The continuous renewal of the product portfolio through investments in innovation, as well as operational efficiency, are aspects that make up its strategy in building image, competitiveness and brand growth.