Darbo užmokesčio apskaita uždarojoje akcinėje bendrovėje „Megaturas“

Žigelė, Dženeta

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Darbo užmokesčio apskaita uždarojoje akcinėje bendrovėje „Megaturas“

Žigelė, Dženeta

URI: http://dspace.kaunokolegija.lt//handle/123456789/1114

Data: 2018-06-07

Santrauka:

Baigiamajame darbe atskleidžiama darbo užmokesčio sąvoka. Nagrinėjama UAB „Megaturas“ buhalterinė apskaita, finansinių bei mokestinių ataskaitų sudarymas, atskleidžiant darbo užmokesčio apskaitos ypatumus. Atskleidžiamos 2018 m. sausio mėn. įvykusios įmonėje ūkinės operacijos, kurios turėjo įtakos įmonės turtui, nuosavam kapitalui ir įsipareigojimams. Pasibaigus ataskaitiniam laikotarpiui sudaromos finansinės ir mokestinės ataskaitos.

Description:

Dzeneta Zigele. Accounting,financial and fiscal report formation for joint stock company „Megaturas“. Thesis. Assigned overseer lecturer Erika Besuspariene, Kaunas University of applied sciences, faculty of management and economics, department of finance and accounting. Description: Thesis covers the concept of remuneration. Accounting, financial and fiscal report formation of Joint Stock Company “Megaturas” is being analyzed, which reveals peculiar aspects of compensation. That covers business operations taking place on January, 2018, which was directly impacting company and private assets as well as liabilities. At the end of fiscal term, financial reports are being formed. Thesis investigated problem: Remuneration for work performance is still one of main sources of income for an individual. The amount of it determines quality of life experience one can afford as well as choice of residential area. Therefore, it must be ascertained, calculated and evaluated in detail, considering all risks involved, that directly correlate to the amount of compensation. Aim of thesis: To form “Megaturas” fiscal reports which bring out compensations records, after the concept of remuneration is settled as well as accounting and regulation analysis is complete. Methods utilized: Research of available scientific literature as well as other informational sources review, focusing on the subject. Analysis of main laws and regulatory acts, which determines accounting. Analysis of “Megaturas” fiscal reports. Thesis structure: Theoretical part covers concept of remuneration and its regulation. Compensation accounting modus operandi and techniques are determined. Applied science part contains registrar of business operations that took place on January, primary documents as well as preparative and descriptive fiscal and tax reports. It also includes fiscal analysis of the company, concentrating on remuneration accounting. Thesis results achieved: Payroll accounting is governed by the Labor Code of the Republic of Lithuania. The accounting policies of UAB Megaturas were drawn up on the basis of the legal acts in force in the Republic of Lithuania. The economic transactions that took place in January 2018, completed financial and tax arrears were registered in January 2018. The accounting policies of the company "Megaturas" The company's financial analysis showed that the company is operating profitably. Thesis consists of: 43 pages, 24 spreadsheets, 20 images, 16 scientific literature and 4 other informational sources, 38 attachments

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