Viešosios įstaigos „Kauno kolegija“ finansavimo sumų apskaita

Daukėlaitė, Naitarė

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Viešosios įstaigos „Kauno kolegija“ finansavimo sumų apskaita

Daukėlaitė, Naitarė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1002

Data: 2018-06-05

Santrauka:

Baigiamojo darbo teorinėje darbo dalyje išanalizuoti finansavimo sumų apskaitos ypatumai viešajame sektoriuje, kurioje pateikiama finansavimo sumų esmė, grupavimas, registravimas apskaitoje ir uždarymas. Praktinėje darbo dalyje pateikiama VŠĮ „Kauno kolegija“ apskaitos politika, buhalterinės apskaitos tvarkymas, finansinių ir mokestinių ataskaitų rengimas bei atlikta finansinių ataskaitų analizė akcentuojant finansavimo sumas.

Description:

Naitarė Daukėlaitė. Public institutions “Kauno kolegija” financing amounts accounting. Professional BA thesis. Academic Supervisor – Lecturer Jovita Žukienė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. – Kaunas, 2018. Relevance of work: the public sector is a non-profit sector; this means the activities of its entities are based on funding amounts. It is through the funding amounts that public institutions can implement the objectives, functions, commitments and services provided to the public through the provisions. It is important for public sector entities to keep bookkeeping in order to monitor or provide accurate findings and utilize financial amounts. The benefits to this show that financial statements and tax reports accurately reflect the entity's performance, which are important for the legitimate life of the entity. Purpose of work - after analysing the legislations around the finance of accountings in the public sector, this has enabled me to register economic translations and prepare “Kauno kolegija” finance and tax reports. Working methods: collection of information for selected topics, grouping, elaboration and comparison, analyse scientific literature, research into foreign sources, look into legal acts, public sector accounting, and financial reporting standards. "Kauno kolegija” management of financial transactions and preparation of financial statements, all of these findings will be recorded and kept up to date using a spreadsheet and database program (Microsoft Excel). Tax reporting findings will be recorded using the Abbyy eFormFiller 2.5 program. In the theoretical part of the work – there will be analysed the research and findings of accounting and financing amounts in the public sector. In the practical part of the work - the accounting policy of the public institution "Kauno kolegija" is provided, alongside the accounting maintenance. The financial and tax reports are prepared, and the analysis of the financial statements is carried out, emphasizing the amounts of financing. The results of the work: the results of this work will show that analysing the peculiarities of accounting for the financing amounts allowed for proper recording of transactions. This allowed for the preparation of all necessary financial and tax reports. Short suggestions / recommendations: the best way to increase the amount of funding received by „Kauno kolegija“ through participation in various EU projects, in which the funding is received, would be used according to the purpose of the project, which may be related to many different areas. The work consists of 54 pages, 10 tables, 37 pictures, 14 references and sources of information, 11 appendices and 52 CD appendices.

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