Nível de compreensão das notas explicativas pelos discentes do curso de Ciências Contábeis da Universidade Federal do Ceará

Abstract

The desired profile of the academic can be defined through their knowledge, skills and the constitution of curricular guidelines and their minimum contents, defined by HEIs, based on Resolution CNS/CES nº 10/2004. One of the main components of academic knowledge is related to the financial statements and the accounting reports, among which, the explanatory note. Based on this information, this research aims to identify the level of comprehension of the explanatory notes by the students of the course of Accounting Sciences of the Federal University of Ceará (UFC), This is a descriptive, qualitative, quantitative and conducted survey, with students of the 7th and 8th semester of the accounting course, in a quantitative qualitative way, of the survey type, which aims to present the opinion through a questionnaire, analyzing the level of agreement through the Likert scale. The results showed that most respondents have knowledge about the functions and purposes of the explanatory notes. In the end, it was evidenced that only 1/3 of the students consider, to know with more emphasis the explanatory notes.