Fluxo de caixa gerencial pelo método das partidas dobradas e regime de competência

• Ano de defesa: 2012
• Autor(a) principal: Oka, Armando César
• Orientador(a): Marion, José Carlos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Fluxo de caixa; Método das partidas dobradas; Regime de competência
• Palavras-chave em Inglês: Cash flow; Double entry bookkeeping system; Accrual basis accounting
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1495

This study, entitled Cash Flow Management by the Double Entry Bookkeeping System and Accrual Basis Accounting and conducted by Armando César Oka, aims at filling the existing gap on Cash Flow exposing the issue of its construction by applying the Double Entry Bookkeeping System and Accrual Basis Accounting under the hypothesis of a single electronic database for building Cash Flow, Balance Sheet and Income Statement for the year. It shows the accountants the Cash Flow as an object of study due to the importance given to this instrument by public and private entities as well as rescuing liquidity of the leading for profit accounting. Carrying on the academic work and the exploratory researches conducted by the researcher of this study, it exposes the reason for the application of the Double Entry Bookkeeping System and Accrual Basis Accounting to the Cash Flow and for its experiment in a legal entity, getting result by using the Cash Flow Statement. The experiment led the researcher to look for clarification, in the existing literature, regarding the results obtained in the Cash Flow Statement. It also led him to make a structural comparison to the Balance Sheet and Income Statement for the year due to the application of the Double Entry Bookkeeping System and Accrual Basis Accounting in the last two instruments. The conclusion of this study is that it is possible to apply the Double Entry Bookkeeping System and Accrual Basis Accounting in Cash Flow by getting an evidence with liquidity characteristics