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

The present work aims to present in an objective way the movements arising from the financial statements, for this purpose, the Balance sheet of a real company, Lojas Americanas S.A. so that this objective is achieved, each unit of study applied in this module will be analyzed. Initially, the accounting entries will be carried out in the NetSpeed ​​system to carry out the movements in the financial statements, being them, the Balance Patrimonial, the DRE and DFC. After that, the possible investments to be made, in accordance with the concepts of subsidiary and affiliate, in addition to addressing the mandatory to prepare the DFC. In addition, the basic conceptual structure of accounting will also be addressed. financial statement for the preparation and disclosure, including the definitions of Assets and Liabilities obtaining three topics of each, based on this will develop the Income, Expenses, Losses and Earnings. Also, a summary will be made on some CPC's, among them, CPC 47 Revenue of Customer Agreement, CPC 16 (R1) Inventory, CPC 20 (R1) Borrowing Costs, CPC 27 Property, Plant and Equipment, CPC 04 (R1) Intangible Assets and CPC 12 Adjustment to Value Gift; based on the analysis of the CPC's, possible measurements will be carried out and ranges to be defined