Accounting and Budgetary Aspects

Before starting the presentation of the works, it is important to highlight the effort and dedication shown by the professionals in the preparation of the texts. In our daily lives as teachers of technological courses, we often notice the distance between the reality of the student and the examples cited in the books commonly used in the area of Administration. This distance is mostly due to the fact that the books are translations and, consequently, the examples deal with companies and realities that are different from the student's reality. It is this perception that motivated us to develop this book, in order to portray, not only a scenario closer to the student, but also to enable their practical analysis. In this sense, we sought to direct students to the elaboration of texts with simple language, favoring the understanding of future technological graduation students. We also aim to stimulate students to carry out scientific research, even in the initial semesters of graduation, certain that evolution results from continuous practice.