Santrauka:
Pirmoje dalyje surinkta informacija apie per metus gautinų sumų apskaitą, o antroje dalyje supažindinama su uždarosios akcinės bendrovės „Servis“ per metus gautinų sumų apskaita ir parengtomis finansinėmis bei mokestinėmis ataskaitomis.
Description:
The main problem of the professional BA thesis.As recorded in one year receivables are reflected in financial and tax reports.Company "Servis" provides correct presentation of receivables within one year in financial statements. Objectives of this thesis. To familiarize yourself with the accounting of the amounts receivable of the Limited Liability Company “Servis” within one year.After analyzing the amounts receivable within one year to prepare financial and tax reports of company “Servis”. Methods of the professional BA thesis.The research was implementedusing Microsoft Excel program and financial and tax reports, exploringscientific literature, accounting documents, information from other literature sources, as well as based on business accounting standards, LR normative acts, accounting and other laws. Structure of the thesis. In the first part - information on the accounting of receivables one year is collected and the second part introduces the accounting of receivables of the company “Servis” and the prepared financial and tax reports. The results of the thesis. 31 transactions took place in the company “Servis”.At the end of the reporting year, 5 financial statements were drawn up: balance, profit and loss statement, statement of changes in equity, cash flow statement and explanatory note; 6 tax reports:income tax return PLN204, value added declaration FRO600, Personal Income Statement GPM313, report on insured persons for reporting period SAM06, Real Estate Declaration KIT711,FRO521 Declaration on Environmental Pollution from Mobile Pollution Sources. A financial analysis was also carried out which led to the conclusion that the company had to make a great effort to continue its economic activity, to be a reliable, flexible, organized company adapting to different situations.
