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Práticas contabilísticas na empresa : Gerir & Organizar, Lda.
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| 3.13 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O presente relatório resulta do estágio curricular efetuado na empresa Gerir & Organizar, Lda., modalidade esta escolhida para a conclusão dos estudos do segundo ano do Mestrado em Ciências Económicas e Empresariais, com especialização em Finanças e Contabilidade, da Universidade dos Açores. O estágio teve início no dia 1 de outubro de 2019 e término a 31 de março de 2020, no concelho de Ponta Delgada, na ilha de São Miguel, Açores, onde a empresa tem a principal filial apresentando como atividade a prestação de serviços de contabilidade, auditora e consultoria fiscal.
O estágio foi uma oportunidade para o enriquecimento pessoal e profissional, pois teve como principal objetivo a execução prática do conhecimento assimilado no âmbito do percurso académico da licenciatura em Gestão como o do Mestrado. Para um estudante recém-licenciado, é uma mais-valia sendo que permite obter um maior nível de experiência e competência profissional, auxiliando a adquirir uma visão da realidade dentro da esfera do mundo empresarial em contexto contabilístico e fiscal.
Neste relatório será exibido um breve enquadramento teórico quanto à evolução e papel da contabilidade nas empresas, nomeadamente as práticas atualmente utilizadas pelas mesmas. Seguidamente será feito uma apresentação da empresa acolhedora onde foi realizado o estágio e todas as atividades desempenhadas no decorrer dos seis meses, explicando detalhadamente as práticas de contabilidade e fiscalidade, principalmente a organização e procedimentos internos adotados pela empresa, seguindo-se a conferência das contas mencionadas pelo Balancete e finalizando com o preenchimento de declarações legais e fiscais de caráter obrigatório. Por fim, será realizada uma análise crítica das atividades realizadas no estágio bem como uma autocrítica, refletindo as disciplinas académicas que em muito ajudaram na execução das tarefas, expressando os aspetos a melhorar e as dificuldades encontradas. Conclui-se neste relatório, que a Contabilidade não é uma mera prestação de serviços a qual transmite informação económica e financeira, mas sim um auxílio importante para o gestor na tomada de decisão.
ABSTRACT: This report results from the curricular internship held at Gerir & Organizar, Lda., a modality chosen for the completion of the studies of the second year of the Master's degree in Economic and Business Sciences, with specialization in Finance and Accounting, from the University of the Azores. The internship began on October 1, 2019 and ended on March 31, 2020, in the municipality of Ponta Delgada, on the island of São Miguel, Azores, where the company has the main branch presenting as activity the provision of accounting services, auditor and tax consultancy. The internship was an opportunity for personal and professional enrichment, because its main objective was the practical execution of the knowledge assimilated within the academic course of the degree in Management as that of the Master's degree. For a recent graduate student, it is an added value and allows to obtain a higher level of experience and professional competence, helping to acquire a vision of reality within the sphere of the business world in accounting and fiscal context. This report will show a brief theoretical framework of the evolution and role of accounting in companies, in particular the practices currently used by them. Then a presentation will be made of the welcoming company where the internship was held and all the activities performed during the six months, explaining in detail the accounting and tax practices, mainly the organization and internal procedures adopted by the company, followed by the conference of the accounts mentioned by the Balance Sheet and ending with the filing of legal and tax returns of a mandatory nature. Finally, a critical analysis of the activities carried out in the internship as well as a self-criticism will be carried out, reflecting the academic disciplines that greatly helped in the execution of the tasks, expressing the aspects to improve and the difficulties encountered. It is concluded in this report that Accounting is not a mere provision of services to which it transmits economic and financial information, but an important aid to the manager in decision-making.
ABSTRACT: This report results from the curricular internship held at Gerir & Organizar, Lda., a modality chosen for the completion of the studies of the second year of the Master's degree in Economic and Business Sciences, with specialization in Finance and Accounting, from the University of the Azores. The internship began on October 1, 2019 and ended on March 31, 2020, in the municipality of Ponta Delgada, on the island of São Miguel, Azores, where the company has the main branch presenting as activity the provision of accounting services, auditor and tax consultancy. The internship was an opportunity for personal and professional enrichment, because its main objective was the practical execution of the knowledge assimilated within the academic course of the degree in Management as that of the Master's degree. For a recent graduate student, it is an added value and allows to obtain a higher level of experience and professional competence, helping to acquire a vision of reality within the sphere of the business world in accounting and fiscal context. This report will show a brief theoretical framework of the evolution and role of accounting in companies, in particular the practices currently used by them. Then a presentation will be made of the welcoming company where the internship was held and all the activities performed during the six months, explaining in detail the accounting and tax practices, mainly the organization and internal procedures adopted by the company, followed by the conference of the accounts mentioned by the Balance Sheet and ending with the filing of legal and tax returns of a mandatory nature. Finally, a critical analysis of the activities carried out in the internship as well as a self-criticism will be carried out, reflecting the academic disciplines that greatly helped in the execution of the tasks, expressing the aspects to improve and the difficulties encountered. It is concluded in this report that Accounting is not a mere provision of services to which it transmits economic and financial information, but an important aid to the manager in decision-making.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais, 2 de março de 2021.
Keywords
Contabilidade Fiscalidade Gestão de Empresas Accounting Internal Control Taxation
Pedagogical Context
Citation
Ponte, Cecília de Fátima Medeiros. "Práticas contabilísticas na empresa: Gerir & Organizar, Lda.". 2021. 62 p.. (Mestrado em Ciências Económicas e Empresariais). Ponta Delgada: Universidade dos Açores, 2007. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/5877>.