A study on the accounting reflexes stemming from the annulment of governmental expenditures from the accounts payable by the Union
DOI:
https://doi.org/10.1590/S1519-70772007000100007Keywords:
Public accounting, Liquidated expenditures and actual expendituresAbstract
This study intended to analyze and evidence the accounting reflexes due to the cancellation of public expenditures unpaid at the Fiscal yearend of the Union. Related identification, analysis and discussion were based on data of Governmental accounts, made available by the National Treasurey Secretariat (STN), in the period from 1999 to 2003. The basic statistical hypothesis was that the accounting reflexes of such cancellation are not meaningful when compared to the expenditures actually paid. Exploratory, bibliographical, documental, qualitative and quantitative researches were used. The results disclosed that the cancellation of the balance of unpaid Government expenditure influenced, accounting-wise, the amount of paid expenditures as reported by various Governmental levels in relation to -: decrease of reported expenditures, overestimated assets , liability reversal, increase in the results of the Governmental financial system.Downloads
Downloads
Published
Issue
Section
License
The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Department of Accounts and Actuarial Sciences of the FEA/USP, which shall permit the publication of extracts or of the whole, with prior permission, provided that the source is cited (Creative Commons – CCBY).
RC&F shall not charge a fee for the submission of articles. The submission of articles to RC&F shall imply that the author(s) authorizes/authorize its publication without the payment of author’s rights.
The submission of articles shall authorize the RC&F to adjust the text of the article(s) to their publication formats and if necessary, to make spelling, grammar and regulatory changes.