Santrauka:
Baigiamajame darbe yra nagrinėjama UAB „MAGNETA“ finansinių bei mokestinių ataskaitų sudarymas. Tema atskleidžiama nagrinėjant ir analizuojant įvairias ūkines operacijas ir įvykius darančius įtaka įmones turtui, nuosavam kapitalui ir įsipareigojimams. Nagrinėjamoje logistikos įmonėje didesnis dėmesys yra skiriamas komandiruotėms ir kurui. Pasibaigus ataskaitiniam laikotarpiui turima informacija grupuojama, apibendrinama, apskaičiuojami veiklos rezultatai, nustatomos per laikotarpį atsiradusios mokestinės prievolės. Tokia informacija atvaizduojama finansinėse ir mokestinėse ataskaitose.
Description:
Ruta Vizbaraite. Accounting Peculiarities at a Logistics Company in the Private Limited Company ‘Magneta’ .Thesis supervisor Angele Vizgaityte, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. Job description. Few biggest costs in logistics company are fuel and bussines trips thats why they need accounting department. In the final work will be analised UAB „MAGNETA“ tax reporting. The thesis examines the drawing-up of UAB „MAGNETA“ financial and tax reports. The subject is presented through analysis of different business operations and events that affect company assets, private capital and liabilities. In the company analyzed the greater attention is paid to business trips and fuel. At the end of the reporting period information is grouped, summarized, operational results are calculated, taxes that accrued during the period are determined. This information is reflected in financial and tax reports. Work methods. Analysis of scientific articles, analysis of basic laws and legal acts, analysis of literature, collection of accounting information, elaboration and comparison, analysis of company activity.
The aim of the thesis – to draw-up UAB „MAGNETA“ financial and tax reports highlighting the record of business trips and fuel. Main results and conclusions of the work can be summarized as follows: the company performed business operations that at the end of the reporting period resulted in net profit of 612 Eur. The work consists of 53 pages, 37 tables, 26 figures, 31 literature sources, 13 appendices.
