O ENSINO DE CONTABILIDADE GERAL E CONTABILIDADE DE CUSTOS NOS CURSOS DE GRADUAÇÃO EM ADMINISTRAÇÃO DO ESTADO DE SANTA CATARINA

Abstract

This article presents the teaching profile of costs accounting to the courses of Bachelor Degree in Business Administration within the State of Santa Catarina. This is a descriptive study, done through a documental research, using both qualitative and quantitative approach. The data was collected from primary sources available in the teaching plans, and the obtained sample totalizes 34.6% of the population. The most mentioned subject in the menu is the terminology of costs; the lecture classes take first place in the ranking of the used teaching methodologies; all the Institution of Teaching that mention the system of teaching plan evaluation apply written tests as the methodology of learning verification; and the book Costs Accounting, by Eliseu Martins, is the most mentioned one.