A ESTRUTURA CONCEITUAL DA CONTABILIDADE E A PRÁTICA DO PROCESSO DE ESCRITURAÇÃO: POSTO ALTO DA SERRA DE DIVINOLÂNDIA LTDA

Abstract

The main objective of this work is to clarify and exemplify the Conceptual Structure of Accounting, in addition to performing an analysis on the practice of the bookkeeping process of administrative facts. Taking into account a better way of understanding the readers and evaluators of this work, it was agreed to use data from a gas station, thus facilitating the understanding of the content applied and taught in the classes of this period.