Atsargų apskaita uždarojoje akcinėje bendrovėje „Raudona lapė“

Sauliūtė, Aurelija

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Atsargų apskaita uždarojoje akcinėje bendrovėje „Raudona lapė“

Sauliūtė, Aurelija

URI: http://dspace.kaunokolegija.lt//handle/123456789/1075

Data: 2018-06-06

Santrauka:

Baigiamajame darbe analizuojama atsargų esmė, reglamentavimas ir organizavimas teoriniu aspektu. Pateikiamos užregistruotos UAB „Raudona lape“ ūkinės operacijos bei sintetinės apskaitos registrai. Parengiamos UAB „Raudona lapė“ finansinės ir mokestinės ataskaitos bei atlikta jų analizė akcentuojant atsargas.

Description:

Aurelija Sauliūtė. Inventory accounting in UAB “Raudona lapė”. Professional BA thesis. Academic Supervisor - Lecturer Jevgenija Česnauskė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. – Kaunas, 2018. 68 pages. Description of the professional BA thesis. Inventory are an integral part of each company. If the company does not have the proper inventory levels, it will not be able to carry out its activities, to achieve the desired profit or develop the company. Inventory accounting is regulated by the laws, standards and other legal acts of the Republic of Lithuania. In order to properly interpret the legislation, it is possible to arrange inventory accounting, prepare financial and tax reports that present fair information, which allows internal users to analyze the current situation and to adopt stock optimization and efficiency improvement methodologies. The main problem of the professional BA thesis. The main problem of this work is how to properly manage inventory in UAB “Raudona lapė”. The aim of the professional BA thesis. After analyzing the essence of the reserves, regulation and organization, prepare the financial and tax reports of UAB "Raudona lapė" for the disclosure of inventories. Objectives of the professional BA thesis: 1. Analyze the essence of inventory accounting, regulation and organization. 2. To register the transactions of UAB "Raudona lapė" and to create personal accounting registers with emphasis on stocks. 3. To compile financial and tax reports of UAB "Raudona lapė". 4. To analyze the financial statements of UAB “Raudona lapė” with emphasis on stocks. Methods of the research professional BA thesis. In the context of the topic - Accounting of inventories UAB "Raudona lapė" has been used: scientific literature of Lithuanian and foreign authors, analysis of articles published on this subject, legal acts and other online sources. In the work were used information systematization, generalization and grouping methods. Horizontal and vertical balance analysis was performed, inventory turnover indicators were calculated. The structure – The work consists of two parts: theoretical and practical. The theoretical part examines the essence of the stock, regulation and organization. In the practical part, stocks and other economic transactions are analyzed, financial and tax reports are prepared, an analysis of financial statements is carried out with emphasis on stocks. The results/conclusions. Summarizing theoretical statements, it can be argued that inventories are short-term assets designed to earn company revenue. Inventories are regulated by the 9th Business Accounting Standard, 2nd International Accounting Standard, Income Tax Law and inventory rules. Correct financial statements can be prepared on an adequate inventory basis. When registering stocks and other economic transactions it was found that the company recorded 29 transactions during the reporting month, the turnover and credit converted to the end of the month, which is why synthetic registers are considered to be well formed. The company compiled financial and tax reports that reflected the amounts payable by the company. Short suggestions/recommendations. The analysis of financial statements focusing on inventory has found that the company needs to look for solutions to improve inventory utilization by adapting inventory management models. The work consists of 68 pages, 28 tables, 36 figures, 23 references and sources of information, 28 appendices.

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