ANALYSIS OF THE PRACTICE OF THE PERSPECTIVE ACCOUNTING DISCLOSURE GRACILIANO RAMOS IN THE YEARS 1928 AND 1929

Abstract

This study aimed to investigate the practices of accounting disclosure made by Graciliano Ramos when he was mayor in the years 1928 and 1929, examining the activities carried out by Graciliano Ramos current literature regarding the accountability and the Act No 4.536/1922 who organized the Code of Accounting of the Union to conduct the survey used the deductive method was to be a documentary-bibliographic material. It was concluded through the analysis of the data that Graciliano Ramos worked within budget, set up his report with the intention of being transparent to the user's information, he practiced in a simple and clear through their notes and balances held to demonstrate how its administration to the State Governor, however, was not found in the reports the practice of double entry provided by the decree of the season. Your reports of settlement of accounts and explanations of the application of each expenditure and revenue generation, translates everything he accomplished in each year of his administration, in addition to revealing humor and rigor to acts performed by a manager of the public cause.