Santrauka:
Įsipareigojimų susijusių su darbo užmokesčiu apskaita yra labai sudėtinga procedūra, kuri reikalauja itin didelio kruopštumo, nuo jos tikslumo priklauso darbuotojų atlyginimai, įvairių išmokų dydžiai. Atlikus ją sąžiningai ir teisingai sumažėja nesusipratimų tikimybė tarp darbuotojo ir darbdavio, o tai kas be ko lemia geriau atliekamą darbą ir įmonės veiklos efektyvumą.
Description:
Rasa Pažėrienė. Obligations related with salary in „Gembės metalas“ accounting. Professional bachelor final work. Work manager lect. Angelė Vizgaitytė, Kaunas college Managament and economics faculty Accounting and finance cathedral. There is analysis of obligations realted with salary in „Gembės metalas“ company in this professional bachelor final work. Relevance of the topic – when our countries laws is changing workers work and salary’s accounting changing too, with is legalized work and collective contracts. Salary for workers is livelihood which performs as material and moral satisfaction and promotion role. Aim of work- to prepare financial reports of UAB "Gembės metalas", revealing salary accounting. Work tasks - 1. Examine obligations related to salary theoretically. 2. Describe main laws and normative acts which reglulated with salary related obligations accounting. 3. To do accounting registers, financial and fiscal reports. 4. To do financial accountings analysis. There are used these methods in professional bachelor final work: scientific literature analysis, legal basis, company’s financial analysis. There are accounting espects related with salary concept definition theoretically and commitments related with salary regulation in first work part. Second part of work is all about „Beta“ accounting wich consist of financial and fiscal reports, economic events and reports analysis. Work consists of 40 pages, 23 tables, 13 pictures, 15 literature and information sources, 14 annexs.
