Auditoria

| | |
| |UNIVERSIDADE POLITÉCNICA |
|Escola Superior De Gestão e Tecnologia |

INGLÊS TÉCNICO

Tema: The Use of Accounting as a Tool to Aid Small Businesses

Discente:

Amélia Simões Fernandes Timana código: 220434

Docente: Dr. Albino Arone Banze

Maputo, Maio de 2013

Índice

INTRODUCTION 2
QUESTIONING 3
AIM OF THE WORKS 3
CAUSES OF THE PROBLEM 3
SOLUTIONS TO THE PROBLEM 4
CASH FLOW 5

INTRODUCTION

Accounting began many years and with the passing of time has evolved, now she has been very influenced by market globalization and the technological advances, emerging new business areas, such as the Environmental Accounting and Valuation of Intangible Assets.

The use of accounting in the business environment intensified with the passage of time. In addition to the tax requirements, it contributes significantly to the management of organizations, assisting in the process of decision making. Thus, the use of accounting as a tool to aid the micro and small enterprises is to improve its internal procedures managements and thus to contribute to the business continuity of these entities.

QUESTIONING

How the use of accounting applied to small firms can assist in the management, in order to create business benefits and reduce the reasons that lead them to terminate their activities?

Small businesses have great difficulty organizing their priorities due to lack of an effective business strategy, which sometimes can lead to the entity direction uncertain. Sometimes business owners do not feel prepared to make decisions involving mainly financial issues with