Impacto da reconciliação contábil nas demonstrações financeiras
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://repositorio.pucsp.br/jspui/handle/handle/25884 |
Resumo: | Accounting Reconciliation is a process that aims to identify failures along a company's production and administrative chain that result in monetary errors that will affect the corporation's results and compliance. These failures can sensitize or tarnish the credibility of controls and information, as well as of its directors and the accountant, therefore, the reconciliation aims to ensure the correct accounting calculation based on safe and reliable values to generate reports, budgets, and timely decisions by its executives. The Accounting Reconciliation process suggests an interaction between the CFO and the accountant to certify the regularity of operations and Financial Statements. To seek the veracity of the numbers reported in the accounting calculations and management reports of the controllership, it is first necessary to go through a meticulous process of analysis of the accounting accounts, as well as the technical accounting team's knowledge of the existing operations linked to each component of the accounts of the company's Accounting Plan and, for this, it uses one of the main resources among its accounting activities: the so-called Accounting Reconciliation. The research aimed, through the analysis of the Case Study of a Human Resources company in the State of São Paulo, here called Alfa Company, to measure the impact on its reports that, due to the absence of the reconciliation process in the entity until the year of 2015 generated a distorted balance with non-existent credits and debits in the balance sheet accounts, in addition to the lack of visibility for the proper use of the financial cash flow, leading to the depletion of available cash and banks due to the use of the company's reserves. In 2016, the company sought to restructure its accounting and improve methods for controlling and identifying faults. Thus, its balance sheets and income statements for the periods 2012 to 2020 were analyzed and compared, reallocating to 2015 the adjustments identified in the 2016’s reconciliations, generating a different perspective with new impact projections for that year and the following years. As a result of the research, it is concluded that the Accounting Reconciliation process that occur in 2016 proved in practice the benefit of this activity, bringing in that year the focus on regularizing loss-making operations and the necessary visibility of accounting calculations, which are transformed into management reports, therefore, confirming its relevance in the company's management. The Financial Statements indicate that the entity took more one year to balance its accounts, and only in 2018 it managed to realize the financial return in accordance with the correct maintenance of available cash using the deferred tax benefits certified and reconciled in 2016, and this situation shows the temporal loss in company measures and actions. However, the significant improvement in the company's final numbers can be concluded after the restructuring and adjustments that took place in 2016, combined with the use of Accounting Reconciliation. Therefore, the contribution provided in this research was to alert about preventive and non-reactive accounting activities, with the partnership of a technically prepared accounting team, structured and attentive to the processes, resulting in administrative benefits for the company |
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Iudícibus, Sérgio dehttp://lattes.cnpq.br/2452666882323236http://lattes.cnpq.br/9011665563722630Moino, Débora Borbon2022-04-06T18:39:13Z2022-04-06T18:39:13Z2022-02-22Moino, Débora Borbon. Impacto da reconciliação contábil nas demonstrações financeiras. 2022. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da Pontifícia Universidade Católica de São Paulo, São Paulo, 2022.https://repositorio.pucsp.br/jspui/handle/handle/25884Accounting Reconciliation is a process that aims to identify failures along a company's production and administrative chain that result in monetary errors that will affect the corporation's results and compliance. These failures can sensitize or tarnish the credibility of controls and information, as well as of its directors and the accountant, therefore, the reconciliation aims to ensure the correct accounting calculation based on safe and reliable values to generate reports, budgets, and timely decisions by its executives. The Accounting Reconciliation process suggests an interaction between the CFO and the accountant to certify the regularity of operations and Financial Statements. To seek the veracity of the numbers reported in the accounting calculations and management reports of the controllership, it is first necessary to go through a meticulous process of analysis of the accounting accounts, as well as the technical accounting team's knowledge of the existing operations linked to each component of the accounts of the company's Accounting Plan and, for this, it uses one of the main resources among its accounting activities: the so-called Accounting Reconciliation. The research aimed, through the analysis of the Case Study of a Human Resources company in the State of São Paulo, here called Alfa Company, to measure the impact on its reports that, due to the absence of the reconciliation process in the entity until the year of 2015 generated a distorted balance with non-existent credits and debits in the balance sheet accounts, in addition to the lack of visibility for the proper use of the financial cash flow, leading to the depletion of available cash and banks due to the use of the company's reserves. In 2016, the company sought to restructure its accounting and improve methods for controlling and identifying faults. Thus, its balance sheets and income statements for the periods 2012 to 2020 were analyzed and compared, reallocating to 2015 the adjustments identified in the 2016’s reconciliations, generating a different perspective with new impact projections for that year and the following years. As a result of the research, it is concluded that the Accounting Reconciliation process that occur in 2016 proved in practice the benefit of this activity, bringing in that year the focus on regularizing loss-making operations and the necessary visibility of accounting calculations, which are transformed into management reports, therefore, confirming its relevance in the company's management. The Financial Statements indicate that the entity took more one year to balance its accounts, and only in 2018 it managed to realize the financial return in accordance with the correct maintenance of available cash using the deferred tax benefits certified and reconciled in 2016, and this situation shows the temporal loss in company measures and actions. However, the significant improvement in the company's final numbers can be concluded after the restructuring and adjustments that took place in 2016, combined with the use of Accounting Reconciliation. Therefore, the contribution provided in this research was to alert about preventive and non-reactive accounting activities, with the partnership of a technically prepared accounting team, structured and attentive to the processes, resulting in administrative benefits for the companyA Reconciliação Contábil é um processo que tem por objeto identificar falhas durante o curso de toda cadeia produtiva e administrativa de uma empresa, que resultem em erros monetários que afetarão o resultado e o compliance da corporação. Essas falhas podem sensibilizar ou manchar a credibilidade dos controles e da informação, assim como de seus dirigentes e do contador, portanto, reconciliar tem o intuito de garantir a correta apuração contábil baseado em valores seguros e confiáveis para gerar reportes, orçamentos e oportunas tomadas de decisões por seus executivos. O processo de Reconciliação Contábil sugere uma interação entre o chefe financeiro e o contador de modo a certificar a regularidade das operações e Demonstrações Financeiras. A busca pela exatidão dos números reportados nas apurações contábeis e reportes gerenciais da controladoria, antes precisam passar por um processo meticuloso de análise de contas contábeis, bem como pelo conhecimento da equipe técnica de contabilidade relativo às operações existentes e atreladas a cada componente do Plano de Contas Contábil da companhia, e para isso é utilizado um dos recursos primários dentre as atividades de contabilidade: a chamada Reconciliação Contábil. A pesquisa visou, através da análise do Estudo de Caso de uma empresa de Recursos Humanos no Estado de São Paulo, aqui denominada Empresa Alfa, mensurar o impacto em seus reportes que, em consequência a ausência do processo de reconciliação na entidade até o ano de 2015, gerou um balanço deturpado com créditos e débitos inexistentes nas contas patrimoniais, além da falta de visibilidade para o devido uso de fluxo de caixa financeiro, levando os disponíveis de caixa e bancos à exaustão pelo uso das reservas da companhia. No ano de 2016 a empresa procurou reestruturar sua contabilidade e aprimorar os métodos de controles e identificação de falhas. Foram, portanto, analisados e comparados seus balanços patrimoniais e demonstrações de resultado dos períodos compreendidos entre 2012 e 2020, realocando-se os ajustes identificados nas reconciliações em 2016 para o ano de 2015 por se tratar de exercícios anteriores, gerando-se uma diferente perspectiva com novas projeções de impactos para aquele ano e aos vincendos. Como resultado da pesquisa conclui-se que, o processo de Reconciliação Contábil ocorrido em 2016 provou na prática o benefício dessa atividade, trazendo naquele ano foco em regularização de operações deficientes e a visibilidade necessária das apurações contábeis, que se transformam em reportes gerenciais, confirmando sua relevância na administração da empresa. As Demonstrações Contábeis indicam que a entidade demorou ainda cerca de mais um ano para equilibrar suas contas, sendo que somente em 2018 pôde perceber o retorno financeiro de acordo com a manutenção correta dos disponíveis em caixa com o uso dos benefícios fiscais diferidos certificados e reconciliados em 2016, sendo que essa situação evidencia a perda temporal em medidas e ações da empresa. Porém pode-se concluir a expressiva melhora nos números finais da companhia após a reestruturação e ajustes ocorridos em 2016 aliadas ao uso da Reconciliação Contábil. Portanto a contribuição prevista nesta pesquisa foi o de alertar sobre atividades contábeis preventivas e não reativas, com a parceria de um time contábil tecnicamente preparado, estruturado e atento aos processos, resultando em benefícios administrativos para a companhiaCoordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPESporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISReconciliação contábilConciliação de contasConformidadeContabilidadeAccounting reconciliationAccount conciliationComplianceAccountingImpacto da reconciliação contábil nas demonstrações financeirasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALDébora Borbon Moino.pdfapplication/pdf1020794https://repositorio.pucsp.br/xmlui/bitstream/handle/25884/1/D%c3%a9bora%20Borbon%20Moino.pdfa68b93ea027c6efa4e6a66aff38f366aMD51TEXTDébora Borbon Moino.pdf.txtDébora Borbon Moino.pdf.txtExtracted texttext/plain192088https://repositorio.pucsp.br/xmlui/bitstream/handle/25884/2/D%c3%a9bora%20Borbon%20Moino.pdf.txt6e7d9d47a2c987a9ca9d1da4ee5ab81cMD52THUMBNAILDébora Borbon Moino.pdf.jpgDébora Borbon Moino.pdf.jpgGenerated Thumbnailimage/jpeg1240https://repositorio.pucsp.br/xmlui/bitstream/handle/25884/3/D%c3%a9bora%20Borbon%20Moino.pdf.jpgfe892b85638a7c35d6bb7f38b80d9f69MD53handle/258842022-04-07 08:20:10.293oai:repositorio.pucsp.br:handle/25884Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-07T11:20:10Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.pt_BR.fl_str_mv |
Impacto da reconciliação contábil nas demonstrações financeiras |
title |
Impacto da reconciliação contábil nas demonstrações financeiras |
spellingShingle |
Impacto da reconciliação contábil nas demonstrações financeiras Moino, Débora Borbon CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Reconciliação contábil Conciliação de contas Conformidade Contabilidade Accounting reconciliation Account conciliation Compliance Accounting |
title_short |
Impacto da reconciliação contábil nas demonstrações financeiras |
title_full |
Impacto da reconciliação contábil nas demonstrações financeiras |
title_fullStr |
Impacto da reconciliação contábil nas demonstrações financeiras |
title_full_unstemmed |
Impacto da reconciliação contábil nas demonstrações financeiras |
title_sort |
Impacto da reconciliação contábil nas demonstrações financeiras |
author |
Moino, Débora Borbon |
author_facet |
Moino, Débora Borbon |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Iudícibus, Sérgio de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2452666882323236 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9011665563722630 |
dc.contributor.author.fl_str_mv |
Moino, Débora Borbon |
contributor_str_mv |
Iudícibus, Sérgio de |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Reconciliação contábil Conciliação de contas Conformidade Contabilidade Accounting reconciliation Account conciliation Compliance Accounting |
dc.subject.por.fl_str_mv |
Reconciliação contábil Conciliação de contas Conformidade Contabilidade |
dc.subject.eng.fl_str_mv |
Accounting reconciliation Account conciliation Compliance Accounting |
description |
Accounting Reconciliation is a process that aims to identify failures along a company's production and administrative chain that result in monetary errors that will affect the corporation's results and compliance. These failures can sensitize or tarnish the credibility of controls and information, as well as of its directors and the accountant, therefore, the reconciliation aims to ensure the correct accounting calculation based on safe and reliable values to generate reports, budgets, and timely decisions by its executives. The Accounting Reconciliation process suggests an interaction between the CFO and the accountant to certify the regularity of operations and Financial Statements. To seek the veracity of the numbers reported in the accounting calculations and management reports of the controllership, it is first necessary to go through a meticulous process of analysis of the accounting accounts, as well as the technical accounting team's knowledge of the existing operations linked to each component of the accounts of the company's Accounting Plan and, for this, it uses one of the main resources among its accounting activities: the so-called Accounting Reconciliation. The research aimed, through the analysis of the Case Study of a Human Resources company in the State of São Paulo, here called Alfa Company, to measure the impact on its reports that, due to the absence of the reconciliation process in the entity until the year of 2015 generated a distorted balance with non-existent credits and debits in the balance sheet accounts, in addition to the lack of visibility for the proper use of the financial cash flow, leading to the depletion of available cash and banks due to the use of the company's reserves. In 2016, the company sought to restructure its accounting and improve methods for controlling and identifying faults. Thus, its balance sheets and income statements for the periods 2012 to 2020 were analyzed and compared, reallocating to 2015 the adjustments identified in the 2016’s reconciliations, generating a different perspective with new impact projections for that year and the following years. As a result of the research, it is concluded that the Accounting Reconciliation process that occur in 2016 proved in practice the benefit of this activity, bringing in that year the focus on regularizing loss-making operations and the necessary visibility of accounting calculations, which are transformed into management reports, therefore, confirming its relevance in the company's management. The Financial Statements indicate that the entity took more one year to balance its accounts, and only in 2018 it managed to realize the financial return in accordance with the correct maintenance of available cash using the deferred tax benefits certified and reconciled in 2016, and this situation shows the temporal loss in company measures and actions. However, the significant improvement in the company's final numbers can be concluded after the restructuring and adjustments that took place in 2016, combined with the use of Accounting Reconciliation. Therefore, the contribution provided in this research was to alert about preventive and non-reactive accounting activities, with the partnership of a technically prepared accounting team, structured and attentive to the processes, resulting in administrative benefits for the company |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-04-06T18:39:13Z |
dc.date.available.fl_str_mv |
2022-04-06T18:39:13Z |
dc.date.issued.fl_str_mv |
2022-02-22 |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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Moino, Débora Borbon. Impacto da reconciliação contábil nas demonstrações financeiras. 2022. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da Pontifícia Universidade Católica de São Paulo, São Paulo, 2022. |
dc.identifier.uri.fl_str_mv |
https://repositorio.pucsp.br/jspui/handle/handle/25884 |
identifier_str_mv |
Moino, Débora Borbon. Impacto da reconciliação contábil nas demonstrações financeiras. 2022. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da Pontifícia Universidade Católica de São Paulo, São Paulo, 2022. |
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Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
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Brasil |
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Faculdade de Economia, Administração, Contábeis e Atuariais |
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Pontifícia Universidade Católica de São Paulo |
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