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| dc.contributor.author | Neniškienė, Laima | |
| dc.date.accessioned | 2019-07-08T11:21:50Z | |
| dc.date.available | 2019-07-08T11:21:50Z | |
| dc.date.issued | 2019-06-12 | |
| dc.identifier.uri | http://dspace.kaunokolegija.lt//handle/123456789/1768 | |
| dc.description | The main problem of the professional BA thesis is to research in what ways and methods SP “Saulute” maintains accounting records and how do the financial statements ensure correctness. The aim of professional BA thesis is to register accounting transactions and prepare financial and tax reports in accordance with the accounting regulations. Methods of professional BA thesis are the analysis and synthesis of literature and other information sources, comparative analysis. The structure of professional BA thesis. The professional BA thesis consists of four parts. The first THEORETICAL PART “Legal Forms of Companies in Lithuania” presents the legal forms of the most popular companies in Lithuania, emphasizing the advantages of the SP. The second THEORETICAL PART of the “Law on Accounting for Small Partnership” analyzes the main legal acts regulating the small partnership. In the third PRACTICAL PART “Accounting Management of SP “Saulute” the accounting of the small partnership is emphasized, economic transactions are recorded and described , the accounting methods and methods that allow accurate and correct to record the executed transactions are disclosed, objectively the company's financial condition and performance is reflected. In the fourth PRACTICAL PART "Financial and Tax Reporting" the financial and tax reports of the small partnership are prepared and described. The results of professional BA thesis. The analysis of the accounting of the SP has led to the following conclusions: the system of accounting organization depends on the type of company, size, type of activity, management structure and other factors, therefore each company prepares accounting policy, taking into account the natural and legal form of the company activity. When registering operations, the company relied on accounting policy, the Law on Accounting of the Republic of Lithuania, the Business Accounting Standard, the Law on Profit Tax of the Republic of Lithuania, the Labor Code and other legal acts regulating accounting in Lithuania. SP "Saulute" has prepared financial (balance sheet, profit (loss) and explanatory notes) and tax reports in accordance with 38 business accounting standards (VAT, profit tax, EPA, NT tax declarations and Sodra reports on SAM and SAV forms for the reporting period) that help to disclose the financial position of the company. | en |
| dc.description.abstract | Darbą sudaro keturios dalys. Pirmoje dalyje „Įmonių teisinės formos Lietuvoje“ pateikiamos populiariausių įmonių teisinės formos Lietuvoje, akcentuojant mažosios bendrijos privalumus. Antroje dalyje „Mažųjų bendrijų apskaitą reglamentuojantys įstatymai“ analizuojami pagrindiniai mažąją bendriją reglamentuojantys teisės aktai. Trečioje dalyje „MB „Saulutė“ buhalterinės apskaitos tvarkymas, akcentuojant mažosios bendrijos apskaitą“ užregistruojamos ir aprašomos ūkinės operacijos, atskleidžiami apskaitos būdai ir metodai, kurie leidžia tiksliai ir teisingai fiksuoti vykdomas ūkines operacijas, objektyviai atspindėti įmonės finansinę būklę ir veiklos rezultatus. Ketvirtoje dalyje „Finansinių ir mokestinių ataskaitų rengimas“ parengtos ir aprašytos mažosios bendrijos finansinės ir mokestinės ataskaitos. | en_US |
| dc.language.iso | other | en_US |
| dc.subject | Mažoji bendrija, reglamentavimas, buhalterinės apskaitos tvarkymas, finansinės ir mokestinės ataskaitos | en_US |
| dc.title | MB „Saulutė“ buhalterinės apskaitos ypatumai | en_US |
| dc.title.alternative | Peculiarities of Accounting of “MB Saulutė“ | en_US |
| dc.type | Other | en_US |
