MB „Redgina“ buhalterinės apskaitos ypatumai

Kučinskaitė, Karolina

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MB „Redgina“ buhalterinės apskaitos ypatumai

Kučinskaitė, Karolina

URI: http://dspace.kaunokolegija.lt//handle/123456789/1752

Data: 201-06-12

Santrauka:

Teorinėje dalyje apžvelgiami mažųjų bendrijų steigimo principai, finansinių ataskaitų sudarymo būdai ir mokesčiai. Praktinėje dalyje pateikiama mažosios bendrijos „RedGina“ charakteristika, aptariamos bendrijoje užregistruotos ūkinės operacijos ir jų įtaka finansinėms ir mokestinėms ataskaitoms. Atliekant finansinių ataskaitų analizę, įvertinama įmonės finansinė būklė ir veiklos rezultatai.

Description:

Accounting is an integral part of company’s activities. It is necessary for analysing of company’s activities; it facilitates to make the right solutions, which help to manage the company properly. Appropriate accounting procedures of the company only, basing on all laws regulating accounting, help in saving resources, comparing expenses with income and following financial discipline. Every small partnership must keep its accounts and financial records in accordance with the Law on Accounting of the Republic of Lithuania. This law does not make any exception, except the only thing that a small partnership is not required to employ a chief accountant. The aim of the professional BA thesis is to prepare financial and tax statements of RedGina by emphasising the accounting of a small partnership. The methods of the thesis are as follows: an analysis of laws and regulatory acts regulating a small partnership, compilation, analysing, grouping and comparison of literature and other information sources about SP, preparation of financial statements in MS Excel. The structure of the thesis. The theoretical part reviews the principles of establishment of small partnerships, methods of preparation of financial statements and taxes. The practical part provides characteristics of Small Partnership RedGina, discusses economical operations registered in the partnership and their effect on financial and tax statements. When carrying out an analysis of financial statements, it was evaluated the financial state and performance of the company. The conclusions of the thesis. After the work was accomplished, it can be stated that the small partnership carries out its activities in accordance with the Law on Small Partnerships. Its financial statements are produces in accordance with 38 BAS. The statements completely reflect the operation of the partnership; tax reports are prepared in accordance with the nature of partnership’s activities.

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