Klubo „Žvynas“ apskaitos politika: paramos apskaita

Račienė, Brigita

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Klubo „Žvynas“ apskaitos politika: paramos apskaita

Račienė, Brigita

URI: http://dspace.kaunokolegija.lt//handle/123456789/1099

Data: 2018-06-06

Santrauka:

Pelno nesiekiančios organizacijos tai ribotos civilinės atsakomybės juridiniai asmenys kurie privalo laikytis buhalterinės apskaitos ir finansinės atskaitomybės sudarymo ir pateikimo taisyklių. Pagrindinės pelno nesiekiančios organizacijos rūšys: asociacijos, labdaros ir paramos fondai, viešosios įstaigos. Darbe pateikiama sumodeliuota menamos pelno nesiekiančios įmonės klubo „Žvynas“ vieno mėnesio apskaita nuo apskaitos dokumentų iki finansinių ir mokestinių sudarymo, akcentuojant pasirinktą temą. Atliekama finansinės būklės ir veiklos rezultatų analizė.

Description:

Brigita Račienė. Accounting policy of the Club „Žvynas“: charity and support accounting. Final report. Lector of the study: Birutė Vasiliauskienė. Department of Accounting and Finance of the Faculty of Management and Economics, Kaunas University of Applied Sciences. Under the conditions of market economy, accounting represents a system of registration, grouping and generalization of economic operations and economic events expressed in money. It is designed for managing financial activities of a business, i.e. obtaining information, which serves as a basis for economic solutions and financial reporting. All organizations are classified as for-profit and non-profit ones. For-profit enterprises aim to earn profit. Non-profit organizations are not driven by profit but by dedication to a given cause, provided in the statute, and by service to public interest. According to the Law, non-profit organizations have no right to distribute the income to their founders or participants yet have the right for commercial activity. The target of all income is used to run the organizations. The staff includes volunteers and paid staff. Non-profit organizations are legal persons of limited liability. They must keep to the rules of accounting and are responsible for financial reports. Non-profit organizations usually are: associations, charity and support foundations and public institutions. The report contains a simulated monthly accounting of imaginary non-profit organization, Club “Žvynas”, including the initial documentation through to development of financial and tax reports in terms of the chosen topic. The financial status and results of activities are analysed. The aim of the present paper is to develop financial and tax reports emphasizing the accounting of charity and support. The paper is comprised of two sections. The first one is devoted to scientific literature, regulation principles of accounting, and importance of support in the activity of non-profit organizations. The second section contains characteristics of organization’s activities, description of accounting policy, documentation of economic transactions for one accounting period and their registration, and financial and tax reports. In addition, the influence of sponsorship on the organization and financial reports are analysed. The study revealed that the financial reports of the Club fully reflect the activities. The Club does not breach legal regulations of accounting and activities. Analysis of financial and tax reports showed that the operations related with the accounting of sponsorship directly influence these reports and activities of the Club “Žvynas”. The report is comprised of 42 pages, 17 tables, 9 figures, 24 references, and 43 appendices.

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