Mažosios bendrijos „Movila“ sąnaudų apskaita

Laucevičiūtė, Monika

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Mažosios bendrijos „Movila“ sąnaudų apskaita

Laucevičiūtė, Monika

URI: http://dspace.kaunokolegija.lt//handle/123456789/1055

Data: 2018-06-06

Santrauka:

Baigiamąjį darbą sudaro dvi dalys. Teorinėje dalyje apibrėžta įmonės teisinė forma, taip pat išanalizuoti teisės aktai reglamentuojantys sąnaudas. Praktinėje dalyje informacija apie įmonę MB „Movila“, išanalizuota kaip vykdoma sąnaudų apskaita. Taip pat išanalizuoti finansines ataskaitas ir aptarti rezultatus.

Description:

Monika Laucevičiūtė. Preparatory work of small partnership‘s „Movila“ cost accounting. Professional BA thesis. Supervisor - Lecturer Daiva Žumbakienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 45 pages. Description of the professional BA thesis – It doesn‘t matter if it‘s department of private business or budgetary company, for each of them result of the ongoing activities is important. Accurate accounting of articles helps to properly compile financial statements, which shows the expenses incurred by the entities and the income received. The main problem of the professional BA thesis – SP‘s „Movila“ correct cost classification and presentation in the financial reports. The aim of the professional BA thesis – After analyzing the cost accounting, prepare the financial and tax reports of SP „Movila“. Methods of the professional BA thesis – During the work, the analysis of literature, analysis and interpretation of the operations registered by the company were used. Financial and tax reports have been prepared on the basis of registered economic transactions. During the practical part, the accounting software „Stekas Plius“ was used as well as financial and tax reports prepared. The „ABBYY eFormFiller 2.5 v6“ program was used to fill out tax returns. The structure – the study consists of two parts. The theoretical part defines the legal form of the company, as well as presents its advantages and disadvantages in comparison with limited liability company. The main legal acts, on which cost accounting for economic entities are based, are analyzed, as well as shown how corrections are made to the mistakes in financial statements. In the practical part of the work, there will be information about the company "Movila" and an analysis of cost accounting. The results/conclusions. After familiarizing with the legal form of small partnership and analyzing the cost accounting regulations in Lithuania, it can be stated that small partnership‘s accounting is treated in the same way as other economic entities, regardless of the structural form of the company. Also financial and tax reports prepared in accordance with relevant and different applicable legal acts. Short suggestions/recommendations. The partnership must establish that at the moment of sale, customers must pay 20% of the amount of goods sold or services provided. Because it‘s clear that money flow is negative, because the company has received not a lot of money. The work consists of 45 pages, 4 tables, 36 figures, 27 references and sources of information, 13 appendices.

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