A ESTRUTURA CONCEITUAL DA CONTABILIDADE E A PRÁTICA DO PROCESSO DE ESCRITURAÇÃO FUNDAÇÃO VALEPARAIBANA DE ENSINO

Abstract

This integrated project was applied in the company Fundação Valeparaibana de Ensino (FVE), an entity belonging to the economic sector called Third Sector. and it will be discussed about the Conceptual Structure of Accounting, and the integral parts of the financial statements such as assets, liabilities, equity, income and expenses, where it is specified by the Accounting Pronouncement Committee, through CPC 00.