Desenvolvimento de um software para utilização na disciplina Introdução à Contabilidade

Abstract

Within the academic environment, there is always a hot topic on the distance between theory learned in the classroom, and practice in the exercise of accounting profession. Once the market is becoming more and more competitive, where monetary resources dictate the rules, the fastest and with the lowest cost alternative will usually be the chosen one, in order to increase profits. As a result of this culture the student finds himself in a complicated situation, as the demand of prior knowledge about accounting practice before entering the labor market is increasing, since training new interns / employees takes time and resources. In an attempt to reduce this distance and combine theory with practice arises the theme of this work, aiming to create a solution which the student can become familiar with the practice while observing the principles and the reflexes of the operations on demonstrations in real time. Thereby obtaining a source of information where one can make connections and understand through examples the theories studied in class. As a result of the study a software was developed, in which the students can perform simple accounting procedures and then understand the theory in an environment that is closer and more connected with the practical aspect of the accounting profession.