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Module 1: Informações contábeis

Nota de Estudos
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Entendendo e usando informações de contabilidade

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Accounting - Understanding and using accounting information

Understanding and using accounting information

An understanding of the accounting system is an important first step in
this topic.

Accounting System

Input

Process

Output

Three basic steps

Basically this topic is about Output. The data (input) has been collected
and sorted into records from which reports have been prepared (process) and
now it is up to you to use that information to make decisions (output).

There are several steps in using output:


Analysis and interpretation - directing attention to the significance of various figures and relationships. For instance this could involve comparing this year's sales revenue with the previous year's.

Evaluation - to assess the worth or value of what is shown by step 1.

Decision making - to make decisions based on conclusions reached on the value of that information.

Using output

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