Contabilidade Geral

Explore the world of accounting from the ground up with this comprehensive course! Whether you're a student of accounting or related fields, a seasoned professional, or simply curious about financial principles, this course provides a clear and practical introduction to accounting concepts.

What you'll learn:

• Fundamental Accounting Concepts: Understand the core concepts of accounting, its objectives, and its purpose. Learn about accounting users – both internal and external – and the object of study: the balance sheet (patrimônio).
• Accounting Techniques & Reporting: Master essential accounting techniques and learn how to prepare financial statements. Covered topics include journal entries (escruturação), financial statements (demonstrações contábeis), and auditing.
• Financial Statement Analysis: Develop skills in analyzing financial statements to gain insights into a company's performance. Understand the fundamental equation of equity (equação fundamental do patrimônio) and how it relates to positive, negative, and zero net worth.
• Sources and Uses of Funds: Explore the sources of resources and how they relate to liabilities + equity (passivo + PL). Learn about the application of resources through assets (ativo) – including goods and rights.
• Practical Application: Reinforce your learning with commented exam questions from the CFC/CRCM Proficiency Exam.

Module 2: Chart of Accounts (Plano de Contas)

• Understanding the Chart of Accounts: Learn about chart of accounts concepts and their classification (equity and results).
• Account Definitions & Structure: Understand account definitions, account structure, and account classification.
• Debit & Credit Theory: Master the theory of accounts, including debit and credit representation.
• Journal Entries & Double-Entry Bookkeeping: Learn about journal entries (lançamentos contábeis), essential elements, and posting formulas. Understand the double-entry bookkeeping method (método das partidas dobradas), including journal (livro diário) and general ledger (livro razão).
• Administrative Acts: Differentiate between permutative, modificative, and mixed administrative acts.
• Accounting Closure Methods: Explore accrual accounting (regime de competência), cash accounting (regime de caixa), and result settlement accounting (regime de apuração do resultado).
• Balance Sheet: Understand the balance sheet definition, purpose, and structure.

Module 3: Financial Statements (Demonstrações Contábeis)

• Balance Sheet (Balanço Patrimonial): Learn the definition, objective, and structure of the balance sheet. Includes exam question solutions for the CFC Proficiency Exam.
• Income Statement (Demonstração do Resultado do Exercício - DRE): Understand the definition, objective, and structure of the income statement. Includes exam question solutions for the CFC Proficiency Exam.
• Cash Flow Statement (Demonstração do Fluxo de Caixa): Learn the definition, objective, and structure of the cash flow statement, including direct and indirect methods. Includes exam question solutions for the CFC Proficiency Exam.
• Retained Earnings Statement (Demonstração dos Lucros e Prejuízos Acumulados - DLPA): Understand the definition, objective, and structure of the retained earnings statement.
• Statement of Changes in Equity (Demonstração das Mutações do Patrimônio Líquido - DMPL): Learn the definition, objective, and structure of the statement of changes in equity.
• Comprehensive Income Statement (Demonstração do Resultado Abrangente): Understand the definition, objective, and structure of the comprehensive income statement. Includes exam question solutions for the CFC Proficiency Exam.
• Added Value Statement (Demonstração do Valor Adicionado): Learn the definition, objective, and structure of the added value statement. Includes exam question solutions for the CFC Proficiency Exam.

This course is developed according to Brazilian Accounting Standards (NBC) and accounting principles. It combines theoretical knowledge with practical application, preparing you for the Proficiency Exam in Accounting (Exame de Suficiência). Start your journey towards achieving your professional goals today!