ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S/A

Abstract

The objective of the interdisciplinary project of the 5th module of Accounting Sciences is to carry out the quarterly financial statements of a trading company. The company's choice it was collective for all groups in that module, which in question was Loja Americanas. THE company is a S.A. publicly traded on Bovespa, making it easier to obtain information her accounting. For the success of this project we must unite the study subjects of this module complementary to each other. The first discipline is advanced accounting in which subjects related to the analysis of a company's financial statements, with an initial focus on DMPL (statement of changes in equity) and DFC (statement of cash flow cash), through the statements it is possible to establish the company's market value and, in principle, the state of its financial health. We also learned to analyze and adjust the values ​​of a company's investments through the Historical Cost Method and of the Equity Method, and identify when the investee is an Affiliate or a Controlled by the investor. The second is accounting theory, all construction needs a foundation done well, to sustain the great load to come, we can use this concept in knowledge, if we do not know the foundation (base) of a science, we will not be prepared to deepen and advance in knowledge and apply with clarity and quality of practice (statements) in accounting. For that, we got to know the standards that govern accounting practice (CPS's), and also the understanding that the area accounting is constantly changing, both legislative and technological.