A estrutura conceitual da contabilidade e a prática do processo de escrituração

Abstract

This work aims to demonstrate the importance of the conceptual structure of accounting which are the financial statements prepared under the aid of the conceptual structure that helps in the decision making of the company due to the support that this resource offers in planning the growth of the company. And also the bookkeeping which is the chronological and specific record of the nature of all the facts that occur in the company and also the practice of the process of bookkeeping of the facts administrative costs.