A contabilidade por fundos como instrumentos de melhor evidenciação no terceiro setor: um estudo nos projetos sociais do Colégio Nossa Senhora Auxiliadora (Sousa-PB).

Abstract

The Accounting for Fund in the Third Section consists of instrument capable of being used for evidenciacao of the accounting information that are generated in an entity without lucrative ends in a more detailed and transparent way. In function of the amount of resources reviewed those entities, the accounting for funds appears as viable one of the alternative ones to the process of installment of bills in those organizations. Therefore, the research has as objective to demonstrate the accounting for funds as instrument of better evidenciacao in the entities without lucrative ends, specifically in the branch of the education; characteristics and likeness with the traditional accounting. The work he/she/it begins with a bibliographical research concerning the theme chosen to discover answer on the exposed problem, a case study was accomplished in the Social Projects, I Center o f " Evangelizacao and Social " Promotion, Creche " Georgina Marques " and I Center" Faith and Culture ", in the city of Sousa-PB, with data collected by means of direct and indirect documentation. In the research it can be noticed that the traditional accounting demonstrates the resources in a global way and totalizada, not facilitating the visualization in separate, of each social project, and for this entity type, that information can generate questionamento and differentiated analyses. The accounting for funds evidences the best gerenciamento of the financial and economic resources in the social projects, approaching general aspects related to the accounting mensuracao, in the sense of assuring larger quality in the information generated by the accounting by funds.