UAB „Rajesas“ su darbo santykiais susijusių įsipareigojimų apskaita

Žičkienė, Laima

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UAB „Rajesas“ su darbo santykiais susijusių įsipareigojimų apskaita

Žičkienė, Laima

URI: http://dspace.kaunokolegija.lt//handle/123456789/1791

Data: 2019-06-11

Santrauka:

Darbas sudarytas iš dviejų dalių: teorinės ir praktinės. Teorinėje dalyje surinkta ir susisteminta informacija apie buhalterinės apskaitos organizavimą teoriniu pagrindu: su darbo santykiais susijusių įsipareigojimų esmė bei šių įsipareigojimų reglamentavimas Lietuvoje. Praktinėje dalyje pateikiamos ataskaitinio laikotarpio ūkinės operacijos akcentuojant su darbo santykiais susijusius įsipareigojimus ir finansinių ir mokestinių ataskaitų sudarymas, analizė parengimas.

Description:

In this bachelor thesis accounting regulatory provisions are analysed by focusing on labour relations accounting. The object of the analysis is UAB Rajesas accounting policy, recorded transactions that reveal the activities of the company, financial and tax reports and financial analysis. The problem of the thesis: In what ways and methods UAB Rajesas performs bookkeeping, as well as how to ensure the correctness of financial statements. The aim of the thesis is to create UAB Rajesas financial and tax reports while emphasizing the work-related liabilities accounting. Methods of the thesis. The thesis was written by employing the scientific literature and other sources. In the practical part of the thesis tax returns of the State Tax Inspectorate Under the Ministry of Finance of the Republic of Lithuania and The State Social Insurance Fund Board under the Ministry of Social Security and Labour were used, as well as the „Microsoft Excel“. The structure of the thesis. The work consists of two parts: theoretical and practical. In the first part the theoretical information about the organization of accounting is introduced. It is based on the essence of the labour relations’ liabilities and the regulation of the liabilities accounting in Lithuania. In the practical part the disclosure of the accounting methods and techniques of UAB Rajesas were described. During the analysis the obligations were calculated based on LR total working time and related to labour relations. The results of the thesis – prepared financial and tax reports and posted transactions of the UAB Rajesas leads to the conclusion that the company is running the internal and external environment, which influences the company's profits and dominance in the market. The UAB Rajesas accounting policy has been developed in accordance with current legislation. During the analysis the obligations calculated based on LR total working time were identified and related to labour relations. It was stated that these commitments make the highest proportion of the costs.

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