Santrauka:
Baigiamajame darbe supažindinama su ilgalaikio materialiojo turto samprata ir reglamentavimu. Aprašomas uždarosios akcinės bendrovės „Aukštuma“ apskaitos tvarkymas, sudaromas operacijų registras, parengiamos finansinės, bei mokestinės ataskaitos ir atliekama finansinių ataskaitų analizė.
Description:
Laurynas Vaškevičius. UAB "Aukštuma" Accounting of long-life tangible assets Final Thesis. Supervisor lecturer Gailutė Gipienė, Kaunas University of Applied Sciences, Faculty of Management and Economics, Department of Accounting and Finances.
Relevance of research – in many businesses can be found long-life tangible assets. In many cases, long-life tangible assets accounted for most part of the property, which leads the accounting of long-life tangible assets to have a large influence on the performance of the company.
Objective – to examine long-life tangible assets legislation and impact for the company.
Methods of research – analysis of laws and regulations governing the accounting, analysis of the scientific literature, and analysis of UAB "Aukštuma" financial data.
Structure - the theoretical part deals with conception of tangible assets and there regulation, and discusses the company's UAB "Aukštuma" activity, accounting policy. In the practical part presents financial tax reports, and analysis.
Results - got acquainted with the concept and regulation of long-term tangible assets. The company transactions and are recorded on issuing or receiving records, which confirm the occurrence of the transaction or event. Are composed of synthetic and analytical accounts, which are held by the financial and tax reports. The UAB "Aukštuma" activity analysis and summary of the results showed that the company activity was profitable.
The thesis consists of 42 pages, 40 tables, 6 figures, 11 literature and information sources, 13 annexes.
