Teaching case: corporate and tax accounting: it's time to practice!

Authors

DOI:

https://doi.org/10.21680/2176-9036.2025v17n1ID34937

Keywords:

Lançamentos contábeis, Escritório contábil, Clientes

Abstract

Purpose: The purpose of this teaching case is to apply accounting routines experienced by accounting professionals to accounting students, as accounting is directly linked to any entity.

Is directly linked to any entity, so this teaching case is useful for in accounting offices, small and large companies and audits.

Methodology: The teaching case is characterized as qualitative. For the student's analytical development, five problems were created that often occur in a real way in the day-to-day life of the accountant. In order to bring the accounting reality to the student, the resolution of the proposed problems will be the responsibility of the student.

Results: Based on the answers given by the students to the solution of the problems, the results will direct the students on how to proceed in a legal and proper manner, that is, supported by legislation, when they encounter the complex situations in the accounting routine.

Contributions of the Study: The present teaching case contributes both to the literature, by providing another source of research for the elucidai-o of accounting problems, and to accounting practice, by providing situations for students to solve such demands, since the proposed problems frequently occur in routine of accountants.

Downloads

Download data is not yet available.

Author Biographies

Jordana Fialho Paula de Oliveira Sousa, Universidade Federal de Viçosa - UFV

Bacharela em Ciências Contábeis. Universidade Federal de Viçosa – Campus Viçosa.

Antônio Carlos Brunozi Júnior, Universidade Federal de Viçosa - UFV

Doutor em Ciências Contábeis pela Unisinos. Docente permanente do Programa de Pós-graduação em Administração da Universidade Federal de Viçosa, vinculado ao Departamento de Administração e Contabilidade.

Pedro Henrique Jesus Oliveira, Universidade Federal de Viçosa - UFV

Mestrando em Administração Pública e Contabilidade Pública pela Universidade Federal de Viçosa. Departamento de Administração e Contabilidade.

References

Comitê de Pronunciamentos Contábeis [CPC]. (2009). CPC 27: Ativo Imobilizado. Recuperado de https://s3.sa-east-1.amazonaws.com/static.cpc.aatb.com.br/Documentos/316_CPC_27_rev%2022.pdf

Leal, E. A., Miranda, G. J., & Casa Nova, S. P. D. C. (2017). Revolucionando a sala de aula: como envolver o estudante aplicando técnicas de metodologias ativas de aprendizagem. São Paulo. Atlas.

Martins, E., Miranda, G. J., & Diniz, J. A. (2020). Análise Didática das Demonstrações Contábeis. São Paulo: Atlas.

Origuela, L. A. (2017). Os Principais Impactos do SPED na Profissão Contábil: Uma Análise da Percepção dos Profissionais de Contabilidade. Caderno Profissional de Administração da UNIMEP, 7(1), 45-62.

Silva, D. J.C., Miranda, L. C.; Freire, D. R. & Anjos, L. C. M. (2010). Para que serve a informação contábil nas Micro e Pequenas Empresas? Revista Contemporânea de Contabilidade, 1(13), 89-106.

Downloads

Published

02-01-2025

How to Cite

SOUSA, J. F. P. de O. .; BRUNOZI JÚNIOR, A. C. .; OLIVEIRA, P. H. J. Teaching case: corporate and tax accounting: it’s time to practice!. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 17, n. 1, p. 485–499, 2025. DOI: 10.21680/2176-9036.2025v17n1ID34937. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/34937. Acesso em: 8 jan. 2025.

Issue

Vol. 17 No. 1 (2025): Jan./Jun.

Section

Section 4: Cases of Education Applied the Accounting (S4)

License

Copyright (c) 2025 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish in this magazine agree with the following terms: 

Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine. 

Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine. 

Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.

Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.