Relatório de gestão e contas da Empresa DC Materiais de Construção, Lda., em 31 de Dezembro de 2022

Abstract

This 2022 Management and Accounts Report of DC Materiais de Construção, Ltda., is prepared within the scope of the Business Simulation (SE) discipline of the Accounting and Finance and Management courses at Eduardo Mondlane University, a discipline taught in a fully equipped laboratory with the aim of providing students, through techniques used in administration and accounting, knowledge of practical activities, accounting, bureaucratic and management processes of situations and phenomena representing the real life of companies.

In fact, this group, formed by Adriano Nelson Djive, a student of Administration, and José Francisco Chate, a student of Accounting and Finance, managed a wholesale company of construction materials and sanitary equipment, whose corporate name is “DC Materiais de Construção Ltda.”. In summary, this 2022 Management and Accounts Report portrays the company's activity in the 2022 fiscal year and includes:

(i) Management Report, which provides a faithful and clear account of the evolution of the Business, the company's performance and position, as well as a description of the main risks and uncertainties faced by the company;

(ii) A complete set of financial statements, which were prepared in accordance with the General Chart of Accounts based on International Accounting and Financial Reporting Standards (PGC-NIRF);

(iii) Process relating to compliance with legal obligations, which includes the Independent Auditor's report, the Sole Auditor's report and tax returns;

(iv) Supplementary information (annexes).