O que os estudantes do curso de ciências contábeis da Universidade Federal de Uberlândia entendem como resultado abrangente?

Abstract

This study aims to analyze the knowledge of the students of the course of Accounting Sciences of the Federal University of Uberlândia on the Comprehensive Income Statement - DRA. The methodological aspect the work has a descriptive approach, with quantitative evaluation of data and in relation to the technical procedures will be based on a survey, through a questionnaire application. The participants of the research were sixty-three students of the course of Accounting Sciences of the Federal University of Uberlândia, studying from the 4th period proposed by the course. The questionnaire was divided into three parts: 1) respondent profile, 2) identification of the teaching method of the teachers and 3) knowledge about the DRA, with tests of hypotheses about the subject. The results showed that students do not have adequate knowledge about DRA, but nevertheless consider it important for professionals in the area. It can also be seen that knowledge about the content in question improves as students progress through the course.