As práticas de contabilidade aplicadas no terceiro setor: um estudo em uma entidade sem fins lucrativos na cidade de Patos - PB.

Abstract

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.