Contabilização de proveitos na empresa Gama, S.A.

Abstract

The present work aims to understand how the measurement and accounting of the appropriate proportions of income in construction contracts in Mozambique is done and to assess the extent to which the treatment applied to income in Mozambique complies with international accounting standards. The motivation for choosing this topic was supported by a set of two objectives: the first because it is a topic of fundamental importance in the company's financial life, and the second, to contribute to a more generalized discussion of a topic that does not have deserved the treatment that its current importance demands. The work was based on the study of a particular case, the company Gama, SA, having as one of the objectives to identify the method used by the company in accounting for income associated with construction contracts. In order to search for information on the accounting of income in this sector, bibliographic research and Internet research were applied, including multiple data collection techniques such as the application of a questionnaire, interviews and document analysis. The survey results revealed that the method used by the company Gama, S.A in accounting for income associated with construction contracts is the percentage of completion, in accordance with the Mozambican CIRPC, article 19, paragraph 1, subparagraph a). The main limitations of this work are: the number of companies surveyed, few empirical studies on the practice of accounting for income in construction companies; impending, the performance of a comparative analysis of the data obtained in this research and the difficulty of accessing information in the analyzed company. However, in order to have a satisfactory opinion or obtain general conclusions about the problem outlined in the work, it is recommended to expand the sample size and reapply this study to other parts of the country in order to obtain comprehensive information on the sector. (TRADUÇÃO NOSSA)