Santrauka:
Pirmojojo darbo dalyje pateikiama per vienerius metus gautinų sumų esmė bei reglamentavimas. Praktinėje dalyje aprašomos UAB „Kuryba“ ūkinės operacijos, pateikiamos finansinės ir mokestinės ataskaitos, taip pat analizuojama per vienerius metus gautinų sumų proceso niuansai.
Description:
Relevance of the topic of the professional BA thesis. When a company carries out commercial activities, the new deeds appear every day which are related to the received values records within one year. Therefore taking into account the needs of users of accounting, information ensure that the information provided in the financial statements is suitable for consumers, timely and correct. Late payments can disrupt the company's normal operations and cause significant losses - a lack of money. The main problem of the professioanl BA thesis. Receivables recorded during one year are reflected in tax and financial statements of UAB “Kuryba”. The object of the thesis is the income of UAB “Kuryba” within one year. The aim of the thesis is to prepare the financial and tax reports of UAB „Kuryba“ by disclosing the accounting of amounts receivable within one year. The structure of the thesis. The first part of the work presents the essence and regulation of receivables within one year. In the practical part of the thesis there are described the transactions of UAB “Kuryba”, also financial and taxes reports, as well as the nuances of the receivables process within one year are presented. Objectives of the thesis: 1. To reveal the substance of receivables within one year; 2. To analyze the regulation of amounts receivable within one year; 3. To register the transactions of UAB Kuryba and to make financial and taxes reports, revealing the article of receivables; 4. To analyze financial and taxes reports, revealing an article of receivables. The results of the thesis have led to the following conclusions: receivables include the third party debts to the company, and these debts are covered in the following year. UAB “Kuryba” fill in a complete set of financial statements and taxes declarations according to the type of activity. Accounts receivable, accountable and VAT receivable are the most commonly used accounts receivable within a year.
