Relatório de gestão e contas da Constroinveste, Lda

Abstract

The present work follows on from the reports prepared within the scope of the Business Simulation, with the aim of highlighting the company's performance at the end of the year and drawing conclusions as to whether or not the objectives were achieved. "A Constroinveste, Lda" is an entity in the field of Civil Construction and Public Works, which began its activity in January 2010 (its first year of activity), with a share capital of 1000,000, 00MT (One Million Meticais). In compliance with the provisions of this company's articles of association and of the Commercial Companies Code, the Board of Directors hereby presents to the members of the General Meeting the accounts report for the year 2010, with the date of the financial statements of December 31 of the same year. In this way, addressing the activities carried out in the period in question, illustrated through the financial statements required by Mozambican legislation, such as the Balance Sheet, Income Statement (by nature and functions), Cash Flow Statement and Explanatory Notes. It should be noted that the purpose of financial statements is to provide credible financial information on the financial position, changes in these and the results of operations of a company, which is useful to those interested in the information so that operations with third parties and decision-making are taken on a credible basis on the entity's situation. It is considered that the completion of the work at the end is praiseworthy, as it allows the practice of theoretical knowledge acquired throughout the course. (TRADUÇÃO NOSSA)