Pajamų apskaitos ypatumai apskaitos paslaugų įmonėje: uždaroji akcinė bendrovė „Lengva apskaita“

Bučinskaitė, Irena

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Pajamų apskaitos ypatumai apskaitos paslaugų įmonėje: uždaroji akcinė bendrovė „Lengva apskaita“

Bučinskaitė, Irena

URI: http://dspace.kaunokolegija.lt//handle/123456789/985

Data: 2018-06-05

Santrauka:

Baigiamojo darbo teorinėje dalyje aptariama pajamų samprata ir rūšys bei atskleidžiama pajamų pripažinimo tvarka Verslo apskaitos standarto ,,Pajamos“ ir Lietuvos Respublikos pelno mokesčio įstatymo nuostatomis. Taip pat pateikiama skirtingų pajamų registravimo tvarka apskaitoje. Praktinėje darbo dalyje pateikiama informacija apie UAB ,,Lengva apskaita“ veiklą bei aptariamos bendrajame žurnale užregistruotos ūkinės operacijos ir atskleidžiama su pajamomis susijusių operacijų įtaka finansinėms ir mokestinėms ataskaitoms. Tai pat parengta finansinė atskaitomybė ir atlikta finansinė įmonės analizė. Darbo pabaigoje pateikiamos išvados.

Description:

Irena Bučinskaitė. The features of income accountancy in the company of accounting: LLC ,,Lengva apskaita“. Professional BA thesis. Academic Supervisor Lecturer – Roma Viselgienė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/University of Applied Sciences. For each company is very important to remain competitive and open to its customers, investors, suppliers and other external users as it constantly changes market conditions. Therefore, for the company is very important to be succeed and provide only positive cash, and get positive results, i.e. the company earns profits through its activities. So, the earned income depends not only on the expansion of the company's future prospects, but also on the ability to survive and successfully compete in the market in core and non-core activities. The aim of the professional BA thesis – after analyzing the accounting methods and policies of LLC ,,Lengva apskaita“, to prepare financial statements emphasizing income accounting. The methods of the work: theoretical analysis of literature sources; analysis of information sources; analysis of business accounting standards; analysis of the accounting laws and regulations of the Lithuania; graphic representation; the program of accounting ,,Centas”; the spreadsheet MS Excel; ABBYY eFormFiller. The theoretical part discusses about the concept and types of income. Also, discusses about the procedure for recognition of income in the provisions of the business accounting standard ,,Income“ and the law of profit tax of the Lithuania. In addition, is presented the procedure for recording of different incomes. Practical part of the work provides information about LLC ,,Lengva apskaita” activities and discusses about the registered transactions in the general journal and discloses the impact of income-related transactions on financial and tax reports. It also prepared financial statements and conducted a financial analysis of the company. After analyzing the recorded transactions in the general journal was explained about the importance of income articles in the company. In addition, was disclosed the methodology of accounting of LLC ,,Lengva apskaita“. The preparation of financial and tax reports clarifies the general reporting framework and the relationships between financial statements and tax reports. The work consists of 57 pages, 1 table, 61 figures, 24 references and sources of information, 14 appendices, 22 CD appendices.

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