FERREIRA, M. J. B.; FERREIRA, Márcia Jéssyca Barbosa.
Résumé:
The third sector can be characterized as one organized initiatives from civil society
itself, in which its activities are aimed at meeting the needs collective and often public.
Emerged in order to help the State to meet the social needs and promoting goods and
services of a public nature. Being represented by associations, philanthropic
organizations, charities and charitable, non-governmental organizations (ONG), Private
foundations, social organizations and civil society organizations of public interest
(OSCIP). In this sense, this research had as general objective to analyze the
accounting practices applied to the Third Sector in a particular non-profit entity of the
City of Patos, who works with microcredit and has branch offices in the city of Sousa,
Guarabira and Teixeira. Using the methodology a bibliographic research, descriptive
and case study. The collection of data was carried out by means of a questionnaire
applied next to an entity that has carries out its activities in the city of Patos – PB.
Checking in analyzing the results the organization has accounting practices that show
the information related to their resources and how they are being applied. Thus, the
entity uses accounting as a fundamental tool for decision making, further aiding in the
process of transparency of this entity. Since through the accountability of resources
they use, the entity can serve the interests of lenders and ensure the development of
their activities through social projects. The manager mentions that the statements are
prepared annually and are not audited their Statements Statements. Regarding the
provision account, this is based on the financial statements, since these are prepared
in accordance with the potential of each donor. However, it is necessary that this
organization publishes its financial statements for the whole society, and only to their
funders. In order to increase transparency and to gain new donors agents. Because
That is the only way, you will earn a greater credibility on the part of society and of
other bodies interested donors, thus ensuring the continuity of their activities.
