A importância da contabilidade do terceiro setor aplicada em igrejas evangélicas em Maceió no tocante à prestação de contas

Abstract

The present work aims to study the importance of accounting in the third sector, with the main focus being the rendering of accounts in jewelry, since, even though these do not have a profit purpose, they have obligations to be fulfilled, such as the delivery of tax declarations and Shareholders, even though they enjoy the immunities and tax exemptions provided for in the Federal Constitution, need to carry out legal determinations to maintain their regularity with the government. Therefore, the methodology chosen for the preparation of this work was qualitative research, using scientific articles and sending a form prepared on Google Forms to five different evangelical Churches. In view of the research results, it is clear that managers understand the importance of accountability, as well as the relevance of accounting for compliance with legal standards and the management of this information as an instrument of transparency for third parties. Therefore, it is important to note that the correct use of accounting is mandatory for good purchasing management, as it can be an aid in facing the challenges of the social and financial context, which is constantly changing, as well as strengthening your mission. spiritual and community in society.