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Performance contabilística na Contabilaçores : Agência de Contabilidade e Documentação, Lda.
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Authors
Advisor(s)
Abstract(s)
O presente documento tem como principal objetivo relatar todos os procedimentos efetuados durante o estágio realizado na Contabilaçores, no âmbito do 2º ano do Mestrado em Ciências Económicas e Empresariais da Universidade dos Açores. O estágio iniciou-se a 9 de setembro de 2019, tendo o seu término a 30 de junho de 2020. Este estágio foi ao encontro da desejada experiência na atividade de prestação de serviços de contabilidade e consultoria fiscal, elegendo-se como objetivo primordial o desenvolvimento das competências teóricas e práticas adquiridas ao longo do percurso académico do estagiário.
Inicia-se com a descrição histórica da Contabilaçores, bem como a explicitação de toda a estrutura organizacional da mesma. De seguida, é relatada a importância da contabilidade e o papel do Contabilista Certificado na tomada de decisões. Posteriormente, são relatados todos os procedimentos referentes ao tratamento contabilístico de qualquer empresa, dando conta dos entraves que por vezes ocorrem. Abordam-se algumas das obrigações fiscais exigidas pela Autoridade Tributária, realçando-se a responsabilidade inerente ao exercício desses procedimentos. A análise crítica ao estágio realizado permite enfatizar o facto de a Contabilaçores se prezar pelo acompanhamento próximo de todos os seus clientes nas áreas de contabilidade, fiscalidade e consultadoria. Ademais, a preocupação em exercer uma ação pedagógica junto de todos os clientes, motivando-os no cumprimento de prazos e obrigações, é uma opção que merece elogio.
Por fim, salienta-se a concretização na prática dos pressupostos e das competências apreendidas ao longo do percurso formativo, que culminou na realização deste estágio, dando ênfase às disciplinas de contabilidade e fiscalidade.
ABSTRACT: The objective of the present work is to present a thorough description of all the proceedings taken during the training internship carried out at Contabilaçores, as part of the second year of the Master’s degree in Business and Economical Sciences, of the University of the Azores. The internship started on 9th of September of 2019, having its term on 30th of June of 2020. The internship accomplished the objective of gaining experience in this professional area that is accounting and tax consultancy services. This training internship aims to develop the skills acquired during the academic path of the trainee. Throughout this report, it will be presented, initially, the company’s history as well as its organizational structure. In a second phase, is related the importance of accounting and the role of the certified accountant in the decision-making. In a third phase, all the accounting proceedings that occur with every company that Contabilaçores is responsible for will be reported, giving an account of significant existing barriers. In a forth phase, some of the tax obligations demanded by the tax authority are addressed, highlighting the sense of responsibility inherent to these proceedings. In the fifth and last phase, a critical analysis will take into account the aspects of the work carried out, emphasizing that Contabilaçores prides itself for the close relationship with all its clients, working its best in the areas of accounting, consulting and taxation. Besides, the company adopts pedagogical actions with all its clients, motivating them to comply with all the obligations and deadlines, which is an attitude that deserves a compliment. Last of all, it’s particularly noticed that all the learning that took place on subjects such as accounting and taxation were put into practice during this internship.
ABSTRACT: The objective of the present work is to present a thorough description of all the proceedings taken during the training internship carried out at Contabilaçores, as part of the second year of the Master’s degree in Business and Economical Sciences, of the University of the Azores. The internship started on 9th of September of 2019, having its term on 30th of June of 2020. The internship accomplished the objective of gaining experience in this professional area that is accounting and tax consultancy services. This training internship aims to develop the skills acquired during the academic path of the trainee. Throughout this report, it will be presented, initially, the company’s history as well as its organizational structure. In a second phase, is related the importance of accounting and the role of the certified accountant in the decision-making. In a third phase, all the accounting proceedings that occur with every company that Contabilaçores is responsible for will be reported, giving an account of significant existing barriers. In a forth phase, some of the tax obligations demanded by the tax authority are addressed, highlighting the sense of responsibility inherent to these proceedings. In the fifth and last phase, a critical analysis will take into account the aspects of the work carried out, emphasizing that Contabilaçores prides itself for the close relationship with all its clients, working its best in the areas of accounting, consulting and taxation. Besides, the company adopts pedagogical actions with all its clients, motivating them to comply with all the obligations and deadlines, which is an attitude that deserves a compliment. Last of all, it’s particularly noticed that all the learning that took place on subjects such as accounting and taxation were put into practice during this internship.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade), 7 de dezembro de 2021, Universidade dos Açores.
Keywords
Contabilidade Fiscalidade Accounting Internship Taxation
Citation
Aguiar, Rodrigo Maré (2021). "Performance contabilística na Contabilaçores - Agência de Contabilidade e Documentação, Lda.", 52 p.. Mestrado (Relatório de Estágio) em Ciências Económicas e Empresariais (Finanças e Contabilidade). Ponta Delgada: Universidade dos Açores. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6286>