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A contabilidade financeira : o caso da empresa CEO - Contabilidades, Lda.
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Abstract(s)
O presente relatório tem por base a descrição de um estágio curricular, cujo principal objetivo é a aplicação e consolidação dos conhecimentos adquiridos ao longo do percurso académico a situações práticas, num contexto laboral. O estágio curricular realizou-se no âmbito do Mestrado em Ciências Económicas e Empresariais, com especialização em Finanças e Contabilidade, na Universidade dos Açores, de 4 de janeiro a 30 de setembro de 2021, na empresa CEO – CONTABILIDADES, Lda., com sede na Rua Dr. Hugo Moreira, em Ponta Delgada. A atividade principal desta empresa é a prestação de serviços de contabilidade.
Assim, o presente relatório é constituído por seis capítulos que são: a Introdução, o Enquadramento teórico sobre a contabilidade, a Caraterização da empresa CEO – CONTABILIDADES, LDA., as Atividades desenvolvidas no estágio, a Análise crítica ao estágio e a Conclusão.
Verifica-se que a Contabilidade tem registado uma evolução nos últimos tempos, apesar do caminho percorrido até aos dias de hoje ter sido feito de avanços e retrocessos. A CEO é uma sociedade por quotas e surgiu com o objetivo de prestar um conjunto de serviços não só na Contabilidade, mas também no apoio fiscal à gestão. Quanto às tarefas desenvolvidas, estas consistiram em tarefas relacionadas com obrigações fiscais e não fiscais, práticas de controlo interno e operações de fim de exercício. Na análise crítica, conclui-se que apesar de existirem inúmeros aspetos positivos, é legítimo apontar alguns negativos que surgiram ao longo do estágio. O trabalho desenvolvido durante o estágio foi deveras benéfico, pois permitiu uma relação com as atividades realizadas e, deste modo, a obtenção de várias competências profissionais.
ABSTRACT: This report intends to describe a curricular internship, whose main objective was to apply and consolidate the knowledge acquired throughout the academic path to practical situations within a working context. It was carried out within the scope of the Master’s degree in Economic and Business Sciences, with a specialization in Finance and Accounting at the University of the Azores. It took place from January 4th to September 30th, 2021, at the CEO – CONTABILIDADES, Lda., a company located on Rua Dr. Hugo Moreira, in Ponta Delgada. The company’s main activity is the provision of accounting services. Thus, this report consists of six chapters which are: the Introduction, the Theoretical Framework of Accounting, the Characterization of the CEO of the company – CONTABILIDADES, LDA., the Activities developed in the internship, the Critical Analysis of the internship and the Conclusion. Accounting has registered an evolution in recent times, despite the path taken to the present day has been made of advances and setbacks. CEO is a limited company and was created with the aim of providing a set of services not only in accounting, but also in fiscal support to management. As for the activities developed, these consist of activities related to fiscal and non-fiscal obligations, internal control practices and end of-control operations. In the critical analysis, it is concluded that although there are numerous positive aspects, it is legitimate to point out some negatives that emerged during the internship. The work developed during the internship was very beneficial, as it allowed a relationship with the activities carried out and, in this way, the acquisition of various professional skills.
ABSTRACT: This report intends to describe a curricular internship, whose main objective was to apply and consolidate the knowledge acquired throughout the academic path to practical situations within a working context. It was carried out within the scope of the Master’s degree in Economic and Business Sciences, with a specialization in Finance and Accounting at the University of the Azores. It took place from January 4th to September 30th, 2021, at the CEO – CONTABILIDADES, Lda., a company located on Rua Dr. Hugo Moreira, in Ponta Delgada. The company’s main activity is the provision of accounting services. Thus, this report consists of six chapters which are: the Introduction, the Theoretical Framework of Accounting, the Characterization of the CEO of the company – CONTABILIDADES, LDA., the Activities developed in the internship, the Critical Analysis of the internship and the Conclusion. Accounting has registered an evolution in recent times, despite the path taken to the present day has been made of advances and setbacks. CEO is a limited company and was created with the aim of providing a set of services not only in accounting, but also in fiscal support to management. As for the activities developed, these consist of activities related to fiscal and non-fiscal obligations, internal control practices and end of-control operations. In the critical analysis, it is concluded that although there are numerous positive aspects, it is legitimate to point out some negatives that emerged during the internship. The work developed during the internship was very beneficial, as it allowed a relationship with the activities carried out and, in this way, the acquisition of various professional skills.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade), 21 de julho de 2022, Universidade dos Açores
Keywords
CEO - Contabilidades, Lda. Contabilidade Accounting Certified Accountant
Citation
Sousa, Cláudia Lacerda (2022). "A contabilidade financeira: o caso da empresa CEO - Contabilidades, Lda", 51 p.. Mestrado em Ciências Económicas e Empresariais (Finanças e Contabilidade). Ponta Delgada: Universidade dos Açores. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6584>