Procedimentos internos do setor financeiro de um escritório de advocacia

Abstract

The obsolescence of accounting in the current environment of a large portion of brazilin companies, in regards to its ability to inform management about the business’ performance, has motivated this work, aimed at the development of internal procedures capable of enabling the full usage of accountancy tools, guided by their principles and norms, and the integral fruition of accounting information. This case study went over the internal procedures of the financial section of a law firm, located in Santa Maria, RS, so as to evaluate the amount of information considered necessary and important for the administration of said firm and create timely and relevant reports which would allow management to make informed decisions. To accomplish this objective, it was necessary to review the law business and its peculiarities, thusly accommodating its demands in record keeping procedures to the current principles and norms of accounting. Furthermore, the firm’s management and bookkeepers were interviewed, providing the information fluxes which composed the managerial reports. From those, criticism and suggestions were constructed. As a result, this work presents accounting directives, such as: uniformization of the income, costs and spenditures recognition regime for a given period; and accumulation of costs in liquid assets to ascertain the cost of services rendered per lawsuit. New reports were also proposed: cash flow (project and real); bill to collect and to pay.