Análise da demonstrações contábeis de condomínios na cidade de Uberlândia MG

Abstract

The condominiums are increasingly structured and offering more comfort and security, expanding the demand for this type of housing in Brazil, thus increasing the need for qualified management to manage the representative financial resources that are financed by the tenants. The general objective of this research is to identify the application of accounting and analyze the main difficulties and the methods used in accounting management in condominiums that are clients of a condominium management company in the city of Uberlândia-MG. Thus, we sought to show the relevance of accounting for the good management of a condominium, present the legislation, and analyze accounting reports provided by the administrator. The present research is classified according to its objectives as descriptive, with a qualitative data approach and the case study method as data collection carried out in a company specialized in condominium management and accounting. As a result, we note that co-management has been the most effective way of managing a condominium, combining the figure of the syndic with an accounting support from a condominium administrator. Despite not being a for-profit entity, the accounting of a condominium has the same importance as in any company and its reports follow the basic premise of any accounting report.