Prekybinės veiklos apskaita E. Krupskio įmonėje „Eglutė“

Kirgetovaitė, Sandra

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Prekybinės veiklos apskaita E. Krupskio įmonėje „Eglutė“

Kirgetovaitė, Sandra

URI: http://dspace.kaunokolegija.lt//handle/123456789/1044

Data: 2018-06-05

Santrauka:

Baigiamąjį darbą sudaro du skyriai. Pirmajame skyriuje teorinėje dalyje aptariamas prekybinės veiklos apskaitos apibūdinimas, taip pat aptariama prekybinės veiklos metu gaunamų pajamų ir sąnaudų apskaita. Praktinėje dalyje antrajame skyriuje pateikiama ataskaitinio laikotarpio ūkinės operacijos, finansinių ir mokestinių ataskaitų sudarymas, analizės parengimas.

Description:

Sandra Kirgetovaitė. Accounting of commerce at E. Krupskis company "Eglutė". Professional BA thesis. Academic Supervisor - Assoc. Dr. Gailutė Gipienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 51 pages. Description of the professional BA thesis. In this bachelor thesis E. Krupskis company "Eglute" is being analised. After analyzing the accounting regulatory provisions, the accounting policies, economic operations, financial and tax reports are analysed and financial analysis is performed. The aim of the professional BA thesis – to analyze the accounting of E.Krupskis company “Eglutė”. Methods of the professional BA thesis. Collection, grouping, detailing and comparison of academic literature, laws and legal acts that regulate the accounting. The structure. The final work consists of two chapters: theoretical and practical. The theoretical part discusses the description of commerce accounting, as well as the accounting of income and expenses generated from operations. The practical part consists of the preparation of the economic transactions of the reporting period, compilation of financial and tax reports, and analysis. The results. E. Krupskis company‘s “Eglutė“ accounting was analyzed. The accounting policy is prepared in accordance with the applicable legislation. It has been determined that it is important for the company to continuously evaluate the income and expenses received, the implementation of sales operations (entering into trade agreements, purchasing and selling goods, monitoring customer billing, compliance with delivery terms, discounting products, etc.) so that the company can operate profitably. The work consists of 51 pages, 13 tables, 19 figures, 30 references and sources of information sources, 24 appendices.

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