Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students

• Autor(a) principal: Galvão, Nadielli Maria dos Santos
• Data de Publicação: 2018
• Outros Autores: Silva de Lima, Andreza Cristiane, dos Santos, Winicius Borges
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/15534
• topic: Administration. Accounting. Accounting statements. Education.; Administración. Contabilidad. Demostraciones contables. Educación.; Administração. Contabilidade. Demonstrações Contábeis. Educação

Purpose: Verify that the students of accounting sciences of a public university located in the Agreste of the State of Sergipe know the structure and purpose of the Compulsory Accounting Statements. Methodology: A quantitative and descriptive research was carried out with students from the 4th, 6th, 8th and 10th grades of a public university in the Agreste of the State of Sergipe, whose data collection took place through a structured questionnaire, containing questions that included the concept and objective of each mandatory financial statement in accordance with Accounting Pronouncement 26 (R5) and Law 6404/76. To analyze the data, descriptive statistics were adopted, with the aim of knowing the percentage of error and correctness of the students. The chi-square test was also performed to verify if there is a difference in knowledge about the subject among the groups of students participating in the research. Results: The main findings show that most students consider that they have a median knowledge of the concept and purpose of the financial statements. However, when checking the level of errors and correct answers to the questions asked about each demonstration, it was verified that the students showed more clarity about the concept of the Balance Sheet, DRE, DFC, DMPL and Explanatory Notes. On the other hand, the DVA, DRA and DLPA were the reports that the majority showed to have less knowledge, since the majority of this public, has not yet had contact with such statements. Overall, their self-assessment at the beginning of the application of the questionnaire coincided with the volume of errors or correctness, after the comparison of results Contributions of the Study: With these findings, it was possible to identify those demonstrations most known to the students, as well as to know which are the least discussed during the course. This information can help coordinators and teachers make initiatives to better address such content in the classroom, since accounting professionals will need to know the subject well, since it is the sole and exclusive competence of the accountant to prepare these reports.