Contabilidade: Conceito e Objeto | Aprenda Rapidamente

Summary

Professor Gabriel Rabelo explains the fundamentals of accounting in this educational video. He defines accounting as a science, emphasizing its role in the study and practice of guiding, controlling, and recording the acts and facts of economic administration. He clarifies that accounting is not limited to businesses but is also applied in non-profit organizations, municipalities, and other entities. The professor introduces the concept of 'patrimônio' (assets, rights, and obligations), which is the core subject of accounting, and underscores its importance in understanding the financial structure of any organization.

Takeaways

• 😀 Contabilidade (Accounting) is a science, not an art or methodology, as emphasized in the script.
• 😀 The definition of accounting dates back to 1924, and it involves the study of functions like orientation, control, and recording of economic administration actions.
• 😀 Accounting is not limited to businesses; it is also applied to non-profit organizations, condominiums, municipalities, and states.
• 😀 The primary object of study in accounting is 'patrimônio' (patrimony), which includes a combination of assets, rights, and obligations of an entity.
• 😀 Accounting focuses on economic management, ensuring accurate records of actions and facts in an entity's administration.
• 😀 A key distinction is that accounting isn't just about businesses making profits, but it applies broadly across various types of entities.
• 😀 The definition of accounting as a science provides it with a clear object of study, which is one of the reasons it is regarded with merit.
• 😀 The script stresses the importance of understanding that accounting is universally relevant, not restricted to profit-based companies.
• 😀 The term 'patrimônio' encompasses all goods, rights, and obligations of an entity, central to understanding accounting in the script.
• 😀 For those preparing for exams like the CRC, the script suggests using budget-friendly apps that can aid in passing with ease.

Q & A

What is the main focus of this lecture by Professor Gabriel Rabelo?

The main focus of the lecture is to help individuals prepare for the Brazilian 'exame de suficiência' (sufficiency exam) for accountants, with an emphasis on understanding accounting concepts and using affordable apps for exam preparation.

What does Professor Gabriel emphasize about the definition of accounting?

Professor Gabriel emphasizes that accounting is a science, not an art or methodology. This distinction is important for understanding the true nature of accounting as a discipline.

When was the definition of accounting established, according to the script?

The definition of accounting mentioned in the script dates back to 1924.

What are the main functions of accounting, as defined in the script?

The main functions of accounting, as defined in the script, are orientation, control, and registration of the acts and facts of an economic administration.

Why is accounting considered a science and not an art or methodology?

Accounting is considered a science because it has a specific object of study: the practice of functions related to the financial management and economic activities of an entity. This makes it a structured, evidence-based field of study.

Does accounting only apply to businesses?

No, accounting does not only apply to businesses. It is also used by nonprofit organizations, municipalities, states, and even condominiums.

What is the 'patrimônio' in accounting, as mentioned in the transcript?

'Patrimônio' in accounting refers to the collection of an entity's assets, rights, and obligations, which is the primary object of study in the field of accounting.

What is the significance of understanding 'patrimônio' in accounting?

Understanding 'patrimônio' is crucial because it encompasses all the economic goods, rights, and liabilities that an entity holds, which are essential for accurate financial reporting and analysis.

Why does the professor mention that accounting applies to more than just profit-making organizations?

The professor mentions this to highlight that accounting is a versatile field, applicable to various types of entities, including nonprofits, municipalities, and even housing associations, showing that accounting is not just for businesses seeking profit.

What advice does Professor Gabriel give for preparing for the sufficiency exam?

Professor Gabriel advises using affordable apps that fit your budget, which can effectively help you prepare for the CRC exam and increase your chances of passing.