An analysis of the Brazilian economic situation shows that easy access to credit, combined with an increase in the population's purchasing power, has led countless Brazilians to indulge in consumerism, throwing their finances out of balance and allowing debts to dominate their budgets. In view of this reality, accounting, together with personal finance, emerges as an effective tool for managing the assets of individuals, making consumers more aware of the financial decisions to be made and helping them manage their income, since this science deals with the assets of both individuals and legal entities.
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