Adopção do Sistema de Contabilidade para o Sector Empresarial nas Organizações sem Fins Lucrativos: Caso Clubes Desportivos em Quelimane e Mocuba (Moçambique), de 2018 a 2024.

Abstract

The third sector has as one of the challenges accounting standardization, through the application of standards, as well as the use of Plan of Accounts directed to the same business sector. This work results from a research that had as theme Accounting System for the Business Sector in non-profit organizations, with case study the sports clubs, the same seeks to understand how is done the use of the Plan of Accounts of the Business Sector, as well as the evaluation of the quality of the accounting information generated by this organization. Due to the lack of a plan of accounts for the third sector, and the entities that belong to it need to make accounting records, they seek to adapt to the Plan of Accounts for the Business Sector. It was found that the accounting principles are respected, making the correct application of the General Plan of Accounting, although with small difficulties that are easy to overcome, however, the biggest problem is in the results produced in the sports clubs because there is only one (01), namely the Balance, which alone is not enough to guarantee all the security on the financial and economic positioning. Therefore, it is suggested that sports clubs adopt two more (02) management instruments, namely (i) Cash Flow Statement - For the best control of the availability, as well as the inflow and outflow of money, its applications and needs; and (ii) Profit Statement Map - to strengthen the fidelity of the information contained in the balance sheet, for better knowledge about the results obtained and the financial positioning of the Sports Clubs.