UAB „Pareigita“ ilgalaikų ir trumpalaikių įsipareigojimų apskaita ir ataskaitų sudarymas

Virakienė, Edita

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UAB „Pareigita“ ilgalaikų ir trumpalaikių įsipareigojimų apskaita ir ataskaitų sudarymas

Virakienė, Edita

URI: http://dspace.kaunokolegija.lt//handle/123456789/1783

Data: 2019-06-12

Santrauka:

Teorinėje darbo dalyje aptariami ilgalaikių ir trumpalaikių įsipareigojimų apskaitos ypatumai, pateikiamas įsipareigojimų reglamentavimas Lietuvoje. Praktinėje darbo dalyje užregistruojamos ir aprašomos ūkinės operacijos, susijusios su ilgalaikiais ir trumpalaikiais įsipareigojimais. Parengiamos finansinės ir mokestinės ataskaitos, pabrėžiant ilgalaikius ir trumpalaikius įsipareigojimus, atliekama jų finansinė analizė.

Description:

Professional BA thesis presents peculiarities and significance of accounting for long-term and short-term liabilities, and analyzes regulation in Lithuania. Economic transactions, financial and tax reports are drawn up and described, emphasizing the long-term and short-term liabilities. Also financial analysis of reports has done. The Company's liabilities arise when the Company borrows, i.e. receives a loan, acquires assets by leasing, does not immediately settle with suppliers, employees, does not pay taxes and the like. Accounting for long-term and short-term liabilities is complex and requires special attention. The company must account for the long-term and short-term liabilities correctly and repay them in a timely manner. The main problem of the professional BA thesis. In what ways and methods the private limited liability company "Pareigita" manages the accounting of long-term and short-term liabilities and ensures the correctness of financial statements. The aim of the professional BA thesis is to prepare the financial and tax reports of JSC ,,Pareigita“, emphasizing long-term and short-term liabilities. Objectives of the professional BA thesis are: 1. To give an overview of accounting for long-term and short-term liabilities based on scientific literature; 2. To analyze the basic legal acts regulating the accounting of long-term and short-term liabilities in Lithuania; 3. To register the operations of JSC ,,Pareigita“ emphasizing long-term and short-term liabilities; 4. To prepare the financial and tax reports of JSC ,,Pareigita“ and perform their financial analysis, revealing the impact of long-term and short-term liabilities. Methods of the professional BA thesis: analysis of scientific literature and legal acts, recording of accounting data, grouping, description. Horizontal, Vertical, Relative Financial Indicator Analysis, Data Comparison, Graphic Imaging, MS Word, MS Excel Application Usage. The structure of the thesis. The theoretical part of the thesis discusses the peculiarities of accounting for long-term and short-term liabilities, the regulation of liabilities in Lithuania. The practical part of the thesis records and describes economic transactions related to long-term and short-term liabilities. Financial and tax reports are drawn up, emphasizing long-term and short-term liabilities, and financial analysis is performed. The results of the thesis. In order to ensure the correctness of financial and tax reports, JSC ,,Pareigita“ keeps accounting of long-term and short-term liabilities on the basis of the company's accounting policies, business accounting standards, accounting law, income tax law, labor code and other legal acts. The financial analysis carried out by the company showed that the company has a lot of commitments. The company should pay attention to their management and try to reduce them, to borrow more responsibly.

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