Uždarosios akcinės bendrovės ,,Nakvynė” su darbo santykiais susijusių įsipareigojimų apskaita ir ataskaitų sudarymas

Jociūtė, Gerda

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Uždarosios akcinės bendrovės ,,Nakvynė” su darbo santykiais susijusių įsipareigojimų apskaita ir ataskaitų sudarymas

Jociūtė, Gerda

URI: http://dspace.kaunokolegija.lt//handle/123456789/98

Data: 2018-06-05

Santrauka:

Buhalterinė apskaita yra labai svarbi norint tinkamai apdoroti ir perduoti finansinę informaciją. Buhalterinės apskaitos pagrindinis tikslas suteikti apskaitos informacijos naudotojams kuo tikslesnę informaciją apie įmonės finansinę būklę, veiklos rezultatus bei pinigų srautus. Tokia informacija yra reikalinga norint produktyviai plėtoti įmonės veiklą bei priimti teisingus sprendimus. Labai svarbus yra tinkamas darbo užmokesčio apskaitos organizavimas, nes priešingu atveju apskaitos duomenys gali iškreipti įmonės veiklos rezultatus, dėl to gali nukentėti darbuotojai bei galimi teisiniai ginčai.

Description:

Gerda Jociūtė. Accounting for Employment Liabilities at the Private Limited Company ,,Nakvynė”. Final thesis. Academic Supervisor lecturer Birutė Vasiliauskienė, Kauno Kolegija/ University of Applied Sciences, Faculty of Management and Economics, Department of Accountancy and Finance. Accounting is essential for proper processing and transfer of financial information. The main objective of accounting is to provide users of accounting information with the most accurate information about the company's financial position, performance and cash flows. Such information is necessary for the effective development of the company's business and for making the right decisions. It is very important to organize proper accounting of wages, as otherwise accounting data may distort the performance of the company, which may result in employee harm and possible legal disputes. The aim of the research: The compilation of UAB ,,Nakvynė” accounting reports of liabilities related to employment relationships. Obejectives: 1. Analyze the concept of labor relations obligations, concepts, based on scientific literature sources. 2. To reveal peculiarities of bookkeeping accounting and salary accounting of PLC ,,Nakvynė”. 3. To register in the accounting records of PLC ,,Nakvynė” transactions with the account of the article related to labor relations. 4. To prepare financial and tax reports of PLC ,,Nakvynė” and perform financial analysis thereof. Research methods: Analyzed as regulated bookkeeping inLithuania. Analyzed as a regulated wage. 31 business transactions were recorded during the reporting period, financial and tax reports were prepared. An analysis of the finansial status has beencarrier out. Research results: Analysis of scientific articles, analysis of basic laws and legal acts, analysis of literature, accounting information collection, elaboration and comparison and analysis of company’s activity. Short proposals / recommendations: Employees who create no added value to the company and their revenue should be classified as sale costs. The thesis includes 52 pages, 7 tables, 64 figures, 31 information and literature sources and 13 appendices.

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