2025-02-052025-02-052024-10-09https://repositorio.ifal.edu.br/handle/123456789/842The study analyzed the financial statements of the balance sheet of the Federal Institute of Alagoas (IF-AL), a secondary and higher education institution located in the state of Alagoas, during the period from 2017 to 2022. In the midst of this period, the world faced the Covid-19 pandemic, which made these accounting analyses even more relevant. The study, of a quantitative nature, employed the statistical method of horizontal accounting analysis using publicly available accounting data from the institute. This allowed for the assessment and quantification of the impact of the Covid-19 pandemic on assets and liabilities, considering the situations before, during, and after the event. The study utilized the horizontal analysis method, which compares financial data across different periods to identify changes and trends, thereby revealing growth or decline in assets and liabilities. Among the study's objectives was a specific focus on accounting evolution, considering the challenges posed by the pandemic and previous revenue constraints. Notably, there was an abrupt decrease of -7.90% in current assets during the pandemic period from 2019 to 2020. Additionally, non-current assets showed gradual growth, ranging from 1.41% (2017-2018) to 74.14% (2021-2022). Regarding the evolution of liability accounting, current liabilities exhibited a significant variation—from 610.73% (2017-2018) to 14.56% (2021-2022). Non-current liabilities, although showing no variation between 2017 and 2018 (0.00%), experienced a considerable decrease of -92.19% from 2021 to 2022. The data analysis confirmed that the Federal Institute of Alagoas (IF-AL), despite the challenges posed by the pandemic, achieved satisfactory results in its assets and liabilities during different study periods.ptAdministração PúblicaAnálise horizontalBalanço patrimonial – IFALAtivosPassivosHorizontal analysisBalance sheetAssetsLiabilitiesTrabalho de Conclusão de CursoCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA