O patrimônio que a contabilidade estuda e controla, registrando todas as ocorrências nele verificadas. "Estudar e controlar o patrimônio, para fornecer informações sobre sua composição e variações, bem como sobre o resultado econômico decorrente da gestão da riqueza patrimonial." As proposições indicam, respectivamente: a) Campo de aplicação e conceito da Contabilidade b) A finalidade e as técnicas contábeis. c) O objeto e a finalidade da Contabilidade. d) A finalidade e o conceito da Contabilidade.
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