Uždarosios akcinės bendrovės ,,Sportuokime kartu“ ilgalaikio materialiojo turto apskaita

Aleknaitė, Akvilė

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Uždarosios akcinės bendrovės ,,Sportuokime kartu“ ilgalaikio materialiojo turto apskaita

Aleknaitė, Akvilė

URI: http://dspace.kaunokolegija.lt//handle/123456789/665

Data: 2018-06-05

Santrauka:

Kiekviena įmonė turi didesnę ar mažesnę turto dalį, kurios skirstomos į tris grupes: nematerialusis, materialusis bei finansinis turtas. Kiekvienoje įmonėje ilgalaikis turtas yra pripažįstamas pagal skirtingus kriterijus, todėl net tokią pat vertę turintis turtas ta pačia veikla užsiimančiose įmonėse gali būti skirtingoje turto grupėje. Sėkmingai panaudojus ilgalaikį materialųjį turtą yra pasiekiama kiekvienos įmonės pagrindinis tikslas – uždirbamas pelnas.

Description:

AkvilėAleknaitė. Long term fixed assets at the Private Limited Company „Sportuokimekartu“. Professional BA thesis. Professional BA thesis. Academic lecturer: Svetlana Vaičiulienė. Accountancy and Finance Department, Faculty of Management and Economics, KaunoKolegija / University of Applied Sciences. - Kaunas, 2018. This final paper discusses accounting principles about “Sportuokimekartu’’ long term financial assets. The main problem of the professional BA thesis: Every company has a small or a big part of their assets which are split in three categories. Companies recognise long term financial assets in different ways, as such, what is worth the same at the similar type of businesses can be recognised and categorised in different groups of financial instruments. Categorising these instruments correctly company reaches his main target - profit. The aim of the professional BA thesis: to produce a balance account report of UAB “SportuokimeKartu” and to analyse how long term financial assets has affect on financial statement. The objective of professional BA thesis: A production of the balance sheet for UAB “SportuokimeKartu” Methods of the research:While drawing this final work for certificate to accrue final degree, references from science books, as well as legal documents were analysed, grouped, graphical visuals; Microsoft Office Word; Microsoft Office Excel; Declaration submission platform of „ABBYY eFormFiller 2.5” . The final work consists of three chapters. First paragraph analyses long term financial assets and classification. Second paragraph explains about UAB“Sportuokimekartu” consignments of accounting and finance reports and their preparation methods. Third paragraph is mostly about financial statement and analysis of how long term financial assets affects the balance sheet. Conclusions. Long-term tangible assets are used for more than one year and are expected to generate economic benefits.In the accounting, the assets are recorded at the acquisition cost, after all additional costs are accumulated. Acquire property by purchasing, receiving free of charge or by storing property is written off if: it is sold, worn out, damaged irreparably or stolen. UAB "Sportuokimekartu" economic transactions disclosed the company's accounting policy, the documents were prepared on the basis of the economic transactions that took place;The analysis of the performance of the enterprise revealed that half part of fixed assets is tangiblemwhich means that the company should take a better care of customers' indebtedness. The work consists of 57 pages, 7 tables, 77 figures, 31 references and sources of information, 13 appendices and 21appendices in CD disk.

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