Nuosavo kapitalo apskaita ir finansinių ataskaitų rengimas uždarojoje akcinėje bendrovėje „Keleivių vežimas“

Kavaliauskaitė, Laura

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Nuosavo kapitalo apskaita ir finansinių ataskaitų rengimas uždarojoje akcinėje bendrovėje „Keleivių vežimas“

Kavaliauskaitė, Laura

URI: http://dspace.kaunokolegija.lt//handle/123456789/1053

Data: 2018-06-05

Santrauka:

Baigiamojo darbo teorinėje dalyje aptarta nuosavo kapitalo esmė ir reglamentavimo politika Lietuvoje. Praktinėje darbo dalyje analizuota įmonės finansinė veikla ir jos pasikeitimai, įvykę per sausio mėnesį. Pateikti pirminiai dokumentai, pagrindžiantys nuosavo kapitalo apskaitą, bei finansines ir mokestines deklaracijas.

Description:

Laura Kavaliauskaitė. The personal equity accounting and preparation of financial statements in the private limited liability company "Carriage of passengers". Final work. Academic Supervisor Žydrūnas Bielskis. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. – Kaunas, 2018. Description of the work: Many people are interested in short and relevant to him information at that time. Therefore, the collection and systematization of each information is related to its users. For this reason, each company, by systematizing its financial position, provides the company with all the necessary information in preparing its financial statements, the purpose of which is to provide information about the company's operations, financial position and any changes that are taking place. The main problem of the work: : The majority of company accounts are presented in different ways according to the type of company and the chosen methods, therefore it is necessary to analyze the methods and means used by the private limited liability company "Carriage of passengers" to prepare the financial statements. Methods of the work: During my work I studied scientific literature and other online informative articles related to the accounting of own capital, I registered and analyzed the economic transactions that took place in the company during January, made tax declarations and submitted an analysis. I chose these methods because of their reliability, the relevance of the information, and their popularity, since these methods were most commonly used in society. The structure: The theoretical part discusses the essence of equity capital and regulatory policy in Lithuania. The practical part analyzes the company's financial activities and its changes in January. The necessary documents are also provided for former business transactions: initial documents and declarations. The results of the work: After analyzing the essence of equity capital, regulation and accounting, we find that the results show that equity in each business is one of the key components that all legal entities, both public and private, must have. The work consists of 77 pages, 7 tables, 36 figures, 14 references and sources of information, 22 appendices.

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