bachelorThesis
Proposta de plano de contas para a COMPERVE
Fecha
2019-06-18Registro en:
OLIVEIRA, Natália Bento de. Proposta de plano de contas para a COMPERVE. 2019. 46f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.
Autor
Oliveira, Natália Bento de
Resumen
Since the ancient time human beings need to control what is in their care. In order to satisfy this desire to quantify and qualify the materials at our disposal, we segment in a form of organization, each sector that deserves attention in the situation in question. The need for control of resources by the financial administration of the “Núcleo Permanente de Concursos (COMPERVE), a supplementary unit of the Universidade Federal do Rio Grande do Norte (UFRN), that deals with the elaboration and application of selective processes for the university, was the starting point for this work. Therefore, this study aims to create a Chart of Accounts, with the purpose of making the administration more concrete, making feasible the registration of the activity in the environment, source of resources and application of these. It used as instruction for the development of the Chart of Accounts, a template in spreadsheet currently used by management, as well as bibliographic and documentary research by the Sistema Integrado de Gestão de Recursos Humanos (SIGRH) from the UFRN. To do so, we identify the group from which come the financial resources that the COMPERVE can obtain and how they employed. For resources, we have all revenue managed, even if it goes back to the customer and the contest owner that the Unit is managing. From the study, the necessary accounts for the functional activity of COMPERVE compiled. Therefore, the chart of accounts presented here makes it possible, in a simple way, from the income statements, to create statements of income for the year in question, and may be a monthly report, quarterly or according to the need that management deems necessary.