Noções de Contabilidade para Concurso Público

Content: Introduction (topics, books, and exams) Concept of Accounting Object, Objective, and Purpose of Accounting Equity Net Worth Situations Equity and Income Statement Accounts Notions of Debit and Credit Chart of Accounts Modifying and Permutative Events Solving Exam Questions Accounting Pronouncements CLASS SLIDES: Notions of Accounting: https://drive.google.com/file/d/1jf3B... NOTIONS OF ACCOUNTING: Concepts, objectives, and purposes of accounting. Equity: components, fundamental equation of equity, net worth, graphical representation. Administrative acts and events: concepts, permutative, modificative, and mixed events. Accounts: concepts, debit accounts, credit accounts, and balances. Chart of accounts: concepts, list of accounts, function and operation of accounts. Bookkeeping: concepts, accounting entries, essential elements, entry formulas, accounting books, methods and processes, accrual basis and cash basis. Accounting for various accounting operations: interest, discounts, taxes, rents, monetary/exchange rate variation, payroll, purchases, sales and provisions, depreciation and disposal of assets. Trial balance: concepts, models and preparation techniques. Balance sheet: concepts, objective, composition. Income statement: concept, objective, composition. Law No. 6,404/1976 and its amendments, complementary legislation and pronouncements of the Accounting Pronouncements Committee (CPC). Brazilian Accounting Standard - NBC TSP - Conceptual Framework for the Preparation and Disclosure of General Purpose Financial Information by Public Sector Entities, dated September 23, 2016.