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Publication
Modelo de organização de um gabinete de contabilidade
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.28 MB | Adobe PDF |
Abstract(s)
A realização do estágio teve como objetivo principal a aplicação a situações práticas em contexto laboral e a consolidação de conhecimentos adquiridos ao longo do percurso académico. O referido estágio foi realizado no âmbito do Mestrado em Ciências Económicas e Empresariais com especialidade em Finanças e Contabilidade da Universidade dos Açores, na empresa Contabilaçores – Agência de Contabilidade e Documentação, Lda., cuja atividade principal é a prestação de serviços de contabilidade e gestão.
Tendo em conta os objetivos da empresa, na área da contabilidade, o presente relatório, apresenta a descrição da entidade acolhedora, realçando o objetivo geral e os objetivos específicos do estágio. São descritas as tarefas desenvolvidas na entidade Contabilaçores, nomeadamente, a organização, os processos de contabilização de documentos, as práticas de controlo interno, as obrigações fiscais, as obrigações não fiscais e as operações de fim de exercício, sempre com base na legislação em vigor. Os objetivos específicos prendem-se com a capacidade de proceder a todas as tarefas inerentes à contabilidade dos clientes da entidade acolhedora, de forma a lhes dar uma resposta eficaz.
No relatório é apresentado para além do modelo de organização da entidade Contabilaçores, o modelo de organização de outra empresa de contabilidade, para se inferir quais os métodos de trabalho mais eficazes. Conclui-se que o modelo de organização da entidade Contabilaçores é o mais adequado às exigências, quer dos seus clientes, quer da legislação que suporta as tarefas.
ABSTRACT: The main objective of the internship was the application to practical situations in the workplace and the consolidation of knowledge acquired throughout the academic course. This internship was carried out under the Master's degree in Economic and Business Sciences with specialization in Finance and Accounting from the University of the Azores, in the company Contabilaçores - Accounting and Documentation Agency, Lda., Whose main activity is the provision of accounting and management services. Taking into account the objectives of the company, in the accounting area, this report presents the description of the host entity, highlighting the general objective and the specific objectives of the internship. The tasks performed at Contabilaçores are described, namely, the organization, document accounting processes, internal control practices, tax obligations, non-tax obligations and year-end operations, always based on the legislation in force. The specific objectives relate to the ability to carry out all tasks inherent in accounting for the host entity's clients in order to provide them with an effective response. In the report is presented in addition to the organization model of the Accounting entity, the organization model of another accounting firm, to infer which are the most effective working methods. It is concluded that the organization model of the Contabilaçores entity is best suited to the demands of both its clients and the legislation that supports the tasks.
ABSTRACT: The main objective of the internship was the application to practical situations in the workplace and the consolidation of knowledge acquired throughout the academic course. This internship was carried out under the Master's degree in Economic and Business Sciences with specialization in Finance and Accounting from the University of the Azores, in the company Contabilaçores - Accounting and Documentation Agency, Lda., Whose main activity is the provision of accounting and management services. Taking into account the objectives of the company, in the accounting area, this report presents the description of the host entity, highlighting the general objective and the specific objectives of the internship. The tasks performed at Contabilaçores are described, namely, the organization, document accounting processes, internal control practices, tax obligations, non-tax obligations and year-end operations, always based on the legislation in force. The specific objectives relate to the ability to carry out all tasks inherent in accounting for the host entity's clients in order to provide them with an effective response. In the report is presented in addition to the organization model of the Accounting entity, the organization model of another accounting firm, to infer which are the most effective working methods. It is concluded that the organization model of the Contabilaçores entity is best suited to the demands of both its clients and the legislation that supports the tasks.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais, 16 dezembro de 2019, Universidade dos Açores.
Keywords
Contabilidade Organização de Empresas Accounting Obligations and Accounting Practice