📚📝📉✅ LIVROS CONTÁBEIS - RAZÃO E DIÁRIO / CONTABILIDADE - ESCRITURAÇÃO CONTÁBIL

...all companies (whether characterized as sole proprietorships or business corporations) are required to follow an accounting system, mechanized or not, based on the uniform bookkeeping of their records, in accordance with the respective documentation. Article 1,179 of the Brazilian Civil Code (Law No. 10,406/2002) 👉http://www.planalto.gov.br/ccivil_03/... Let's go, gentlemen, article 1,179 states that entrepreneurs and business entities are obligated to follow a system... it's not optional, it's mandatory... of mechanized or non-mechanized accounting based on the uniform bookkeeping of their books in accordance with the respective documentation and to prepare annually the balance sheet and statement of economic results, and I'm going to do a review with you here to remind you of the structure of the balance sheet and then do an activity, so this accounting part is mandatory by law, right? I have to keep my accounting records. ACCOUNTING BOOKS... How is this recorded in accounting? Anyone who has already started working in a large company will know this from day to day. I mainly worked with auditing. I know one of them in depth, and I'll explain it to you now. We have two books: the journal and the ledger. These are the main ones. The journal is mandatory. How does it come up? A booklet among the books is very text-heavy, right? You try to explain the most common members. We have a journal and a ledger. The journal is mandatory and the chronological presence of all the facts recorded in the accounting. The ledger is a control by account. Explain in practice, and it's just text, it's very boring. How so, gentlemen? This is a journal, how does a company's journal work... Accounting books are reports that record everything that occurs in financial and patrimonial terms in the administration of a company. Each book is intended for a different purpose, among them: the objective of recording the sale of products, inventory movements, profits in a given period, or the purchase of goods for the company. Thus, the General Ledger and Journal are part of accounting routines, assist in business management, and must be kept by companies annually. It should be noted that the current legislation, in this case the Civil Code, in its article 1,179, mentions that it is permitted that accounting records are not mechanized, and it is more than reasonable that entities use appropriate computer systems for recording their facts, given the speed observed in the preparation of their financial statements. However, writing is useless if it is not properly preserved for legal purposes over the years. In this sense, Sanchez (2012, p. 45) states that it is necessary for the company to regularly carry out: "the keeping of its books, as well as the duty to prepare balance sheets and income statements." First, it is necessary to recall a concept that is quite valid for accounting purposes. Simão Filho (2008, p. 48) mentions a very pertinent aspect when stating that a company “must adopt an accounting system based on the uniform recording of its books in accordance with the respective obligation.” It should be noted that the aforementioned uniformity refers to accounting conservatism, in the sense of maintaining policies and criteria during the fiscal year so that the information generated by accounting is not compromised. [...] accounting books have various purposes. Some serve to record purchases, others to record sales, control inventories, profits or tax losses. There are books in which employees are recorded and others in which the minutes of meetings are recorded, as occurs in public limited companies. Also when the subject is accounting books, it is important to make explicit what is stipulated in article... Article 226 of the Brazilian Civil Code, regarding the subject: Video link:    • 📚📝📉✅ LIVROS CONTÁBEIS - RAZÃO E DIÁRIO / C...   ➡ PLAYLISTS✅☑️ : 👉 ACCOUNTING https://youtube.com/playlist?list=PLH... 👉 AUDITING https://youtube.com/playlist?list=PLH... 👉 BASICS OF ACCOUNTING AND FINANCE https://youtube.com/playlist?list=PLH... 👉 MARKETS https://youtube.com/playlist?list=PLH... 👉 TRADINGVIEW - TUTORIALS https://youtube.com/playlist?list=PLH... 👉 BOOKS https://youtube.com/playlist?list=PLH... 👉 CASES https://youtube.com/playlist?list=PLH... Follow the channel for more studies on the financial market, stock exchange, book summaries, and accounting. This channel is for documenting studies and sharing knowledge! It's just the beginning! 👊🐰 Leave a Like! Subscribe to the Channel!