Ciências Contábeis 2023.1

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    MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-20) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; MELCHIADWES JUNIOR, Dirceu Ferreira; SOARES, Emily Caroline Silva; MARIANO, Guilherme Ferreira; LINO, Juan Gustavo; MAGALHÃES, Kelvin Augusto da Silva
    Through this work, elaborated during the Audit and Expertise module of the course of Accounting Sciences, we sought to show the different branches of the study of accounting, its functionalities in the business activity and, therefore, the need for its application in the development of strategies in search of better performance. The objective of this work is to carry out the survey and verification of information from the human, financial, accounting and economic relations in order to know the situation of the company and show stakeholders in a technical way how the company is being managed to assist in decision making. Through contents addressed in the classroom, they will be displayed through analysis, conclusions about the current financial situation of the company. Accounting audit: analyzes of the company's internal controls were carried out, by through accounting audit procedures, where it was possible to assess whether internal control provides reasonable assurance of the financial statements. Valuation of companies: through the financial statements, projections that allow the economic analysis of the company, what fair value it would have if sold or how much investors would get back. Management of people and work routines: after data collection, analysis of payroll and relationships before, during and after hiring. To to analyze working conditions and whether the company follows the precepts of current legislation.
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    MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR IRMANDADE DA SANTA CASA DE MISERICÓRDIA DE TAMBAÚ
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, . Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; PRADO, Alice Ferracini; SOUZA, Ana Luiza de; ACOSTA, Lucas Roberto Martins; SOQUETI, Rafaela
    The present Business Consulting Project of the Audit and Expertise Module of the course in Accounting - which has the title “Measures of value for companies in the Third Sector” - aims, in general, to analyze the measures of value for a company in the Third Sector, which includes NGOs (Non-Governmental Organizations), funds community groups, foundations, charities, among other institutions. And through such analysis, some issues will be detailed, such as cash flow, internal control, construction of an accounting report and issues related to payroll. The company chosen for the study is the Irmandade da Santa Casa de Misericórdia de Tambaú, a philanthropic entity that provides hospital medical services, headquartered in the city of Tambaú/SP. It is from her that all the data and information necessary to carry out the analyzes and subsequent conclusions, thus making it possible to put into practice and develop all the knowledge acquired in the classroom during the semester. For this, each subject studied in the current module of Auditing and Accounting Expertise played a key role: Through the subject taught by Professor Paulo César Montanheiro - Audit Accounting - it is possible to see the analyzed company's accounting as a system of information, carrying out an analysis and study of the internal control structure of the same, always putting skeptical thinking into play. With this, it is better understood the operation of the simplest and most fundamental processes carried out in the organization, such as buy, sell and produce goods and services.
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    MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR UNIFEOB
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; MOREIRA, Brenda Venâncio; CIRINO, José Rafael Ramos; PAULA, Larissa Vitória de; CASSIANO, Luis Guilherme; PETRECA, Maria Eduarda; SERRANO, Tatiane
    The third sector can be defined as a universe formed by several types of entities, whether associations, unions, foundations, voluntary organizations, among others, and all of them play an important role in the development of societies, a role that gains prominence in the social, political and economic sectors, mainly in underdeveloped Western countries (Anheier & Siebel, 1990). The objective of this work is to highlight the beneficial aspects in relation to companies in the third sector, based on auditing and accounting expertise. Third sector companies have the purpose of serving the general population. The organization chosen for the conducting this study, was the teaching institution UNIFEOB, which plays a role of great social notoriety, benefiting São João da Boa Vista and region. In view of the title: “Measures of value for Third Sector companies”, the work presents the purpose of carrying out an analysis of the data collected from an educational institution Octávio Bastos, checking how internal control is carried out, its cash flow, survey of best labor practices to comply with legislation and construction an accounting report about your payroll-related information. For development, the knowledge acquired in the four subjects taught throughout the first half of 2023, namely: 1- Evaluation of companies, which will guide the dissertations about the fair market value, that is, the one that represents, in a balanced way, the economic potential of a certain company. two- Accounting Audit, which will serve to measure the adequacy and reliability of records and of the financial statements, given that some of the financial statements are synthetic and do not always clarify the analytical composition of the heritage and its variations, balance sheet analysis allows you to decompose, compare and interpret financial statements. 3- People Management and Labor Routines, which will bring as a basis, the knowledge and survey of the entity's labor practices. And 4- Accounting Expertise and Arbitration, which aims to study the facts or objects of litigation or processes based on evaluations technical standards