Uždarosios akcinės bendrovės „Alfa“ pajamų apskaita ir jos ypatybės turizmo įmonės veikloje

Dumbliauskaitė, Akvilina

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Uždarosios akcinės bendrovės „Alfa“ pajamų apskaita ir jos ypatybės turizmo įmonės veikloje

Dumbliauskaitė, Akvilina

URI: http://dspace.kaunokolegija.lt//handle/123456789/1028

Data: 2018-06-05

Santrauka:

Profesinio bakalauro baigiamajame darbe yra pateikiama medžiaga susijusi su pajamų apskaita. Teorinėje dalyje yra išanalizuojamos pajamos bei jų ypatybės turizmo įmonėje. Taip pat, pirmoje dalyje yra aprašomas pajamų pripažinimas įmonėse, labiau įsigilinama į pajamų rūšis bei pačią pajamų sąvoką. Praktinėje dalyje yra sukuriama menama turizmo įmonė. Jos pagalba yra išanalizuojamos pajamos gaunamos tokia veikla užsiimančioje bendrovėje. Atsiranda tokios sąvokos kaip maržą, komisiniai, tarpininkavimas, kurios padeda dar labiau įsigilinti į kitokio pobūdžio pajamas.

Description:

Akvilina Dumbliauskaite. The closed joint-stock company "Alpha" property income accounting and Tourism enterprise peculiarity. Professional Bachelor's thesis. Academic Supervisor –Lecturer EditaStakauskiene. Accountancy and Finance Department, Faculty of Management and Economics, KaunoKolegija/Univesity of Applied Sciences. – Kaunas, 2018. The bachelor's degree in professional bachelor thesis contains material related to income accounting. The theoretical part analyzes the income and their features in the tourism company. Also, the first part describes recognition of income in enterprises, more closely into the types of income and the concept of income itself. In the practical part an imaginary tourism company is created. Its assistance is to analyze the revenue generated by a company that deals with such activities. There are such concepts as margin, commissions, mediation, which help to further deepen a different kind of income. This topic is relevant to every person who wants to set up a business, since the primary goal of the entrepreneur is to earn as much revenue as possible and experience the least cost. This topic is relevant to both the entrepreneur intend Tourism Department at start operations as well as accountants or accountants working with these companies accounting and finance. The main problem.Each company's profit goal of earning as much as possible incurring lower costs. For a company to be successful, it is important not only to generate income but also to be able to understand the difference between types of income, as they are accounted for and the influence of the company's activities. The aim.To analyze the importance of income in companies and make imaginary company based accounting. The structure.The theoretical part deals with the revenue value of their recognition. Distinguished types of income, described in revenues generated operating in the tourism company. The practical part is the one-month tourist company accounting, analyzed financial statements, tax reporting and financial analysis prepared for. The results. An analysis of income and recognition of their plants, it can be said that the income of each company is an important indicator. The one-month transactions were recorded and the usual other types of company registered in the ongoing situation analysis of company's financial analysis and review of the last period of the financial statements, the company has set a new target of the year 2019 will help improve the company's existing current figures and the company's image. The work consists of 47 pages, 3 tables, 58 figures, 18 references and sources of information, 16 appendices.

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