Proposta de um Plano de Contas para uma Empresa Comercial

Abstract

In this present work, we have as main objective the elaboration of a Chart of Accounts of a Commercial Company, because it is through this object that managers are able to obtain with greater clarity the financial movements of the institution, which impacts at the time of decision making and the progress of various reports and Accounting documents. The Accounting Chart of Accounts is a way of identifying the company's accounts through codes and classifications for all incoming and outgoing records. These classifications are essential for those responsible for accounting to be able to make mandatory financial reports, such as the Balance Sheet and the DRE.