Elaboração do Balanço Patrimonial , DRE e DFC através de lançamentos simulados a serem realizados com base nas demonstrações de uma empresa real Lojas Renner S.A.

Abstract

In this interdisciplinary project, the balance sheet, income statement and cash flow statement of a company will be prepared. With the release of simulated accounting events and real data extracted from the BMF Bovespa, it was possible to prepare the necessary reports to carry out this project. To carry out this project, Lojas Renner S.A. was used as a base. Currently the company is the largest fashion retailer in Brazil, operating in domestic and foreign trade, these factors helped in choosing the company to carry out this project. Each unit of study of this project is of great importance for its realization. With the theoretical knowledge transmitted throughout the semester, it was possible to develop skills that will help in our accounting career. In the Advanced Accounting study unit, the fundamental principles of accounting were addressed, it was possible to understand the concepts of affiliate, controlled and equivalent, it was also discussed how the processes for the preparation of consolidated statements, corporate reorganization processes and the methods of investment evaluation. With the Accounting Standards and Pronouncements Analysis unit, some of the CPCs were analyzed, in this way it was possible to understand the definitions of the main accounting standards, such as: Intangible assets, Adjustment to present value, inventories, financing, fixed assets and revenue from customer contract.