ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A.

Abstract

In the 5th Module of Accounting Sciences, we will use the contents applied in the classroom to develop financial statements based on the results of a real company. We will use the statements, pronouncements and accounting standards of Lojas Americanas S.A. for investment appraisal. After analysis, each group will receive lists of fictitious accounting results for the preparation of the Balance Sheet, Income Statement, Cash Flow and project development. The process of choosing the company was carried out in the classroom with the support of Prof° Danilo Doval, several students chose different companies with activities in the commercial segment, and by means of a vote, we chose Lojas Americanas S.A. by the majority result.