Nível de conhecimento na área de contabilidade pública: um estudo realizado com alunos do curso de Ciências Contábeis na Universidade Federal da Paraíba

Abstract

This work aimed to identify the level of knowledge of students, acquired during the undergraduate course in Accounting Sciences at UFPB in relation to the area of Public Accounting. For this purpose, a brief approach is made on the most relevant subjects in the discipline of Public Accounting, such as the Brazilian Accounting Standards Applied to the Public Sector; Chart of Accounts Applied to the Public Sector; Public Sector Income and Expenses; Depreciation of Public Goods and also on the Examination of Sufficiency of the Accounting Class Council. The research data were collected by applying a virtual questionnaire containing 15 objective questions, answers were obtained from a sample of 71 students from the Accounting Sciences course at the Federal University of Paraíba. The results showed that the vast majority of respondents consider Public Accounting as a relevant and fundamental part of teaching. And that the knowledge acquired in the academy is sufficient to answer the exam questions.