A ESTRUTURA CONCEITUAL DA CONTABILIDADE E A PRÁTICA DO PROCESSO DE ESCRITURAÇÃO: LBP CLÍNICA ODONTOLÓGICA LTDA

Abstract

This Integrated Project aims to analyze the Conceptual Structure of Accounting, performing at the same time an analysis of the practice of the bookkeeping process of administrative facts. At first we will talk about Accounting Theory, where it cites the idealization of the CPC - Accounting Pronouncements Committee, its products, the formats of technical pronouncements, the attributions of an accounting professional, the financial statements, balance sheet, income statement , explanatory notes and conceptual framework for financial reporting.