Pajamų apskaita uždarojoje akcinėje bendrovėje „Svaja“

Šiugždinienė, Aurelija

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Pajamų apskaita uždarojoje akcinėje bendrovėje „Svaja“

Šiugždinienė, Aurelija

URI: http://dspace.kaunokolegija.lt//handle/123456789/1109

Data: 2018-06-07

Santrauka:

Kiekvieno ūkinio subjekto veiklos tikslas – pajamų uždirbimas, su siekiu gauti kuo didesnį pelną. Kadangi, pajamos, gautos pardavus prekes ar suteikus paslaugas, didina pelną, įmonei aktualu tiksliai nustatyti pajamų uždirbimo momentą, kuomet pajamos yra pripažįstamos kaip uždirbtomis ir turi būti registruojamos apskaitoje bei pateikiamos finansinėje atskaitomybėje.

Description:

Aurėlija Šiugždienė. Income accounting in Limited Liability Company “Svaja”. Thesis. Work manager lect. Kristina Černelytė, Management and economy faculty and finance department of Kaunas College. The goal of every economic unit is to earn income at the same time seeking to gain maximum profit. Since income that is received for selling a product or a service does increase the final profit, it is important for a company to point out the specific moment of earning income, when income is accepted as earned and has to be registered in the accounts and presented in financial statements. The aim of this work is to compose LLC “Svaja” financial and tax reports putting emphasis on income accounting. Work methods: scientific literature method, legal document analysis method, comparison and generalization method. LLC “Svaja” financial analysis employing comparison, dynamic and structure, relative financial indicators and generalization approaches. In the theoretical part of the work the concept of income is described, main legal documents that regulate income are analyzed, types of income are researched and cases of income recognition in accounting are specified. In the practical part, general information about LLC “Svaja” is presented, the activity that this company takes part in, accounting policy is described, LLC “Svaja” economic transactions during one reference period are registered, primary accounting documents and registers are composed, financial and tax reports are prepared, financial state of the company is evaluated and final conclusions are presented. Scientific literature and legislations analysis showed that income is regulated in three levels: international, national and companies. Essential legislations regulating income statements are international accounting standards, business accounting standards, LR legislations related to bookkeeping, financial and tax accounting. According to economic operations registered by the company during the referential period, a set of financial statements and tax reports were prepared. After performing an analysis on the results of the company, it was seen that the company is stable and profitable, i.e. the company manages to make profit from the activity that it takes part in, the investments that the company make are profitable, because the part of funds that the owners invest return in positive net profit form.

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