Uždarosios akcinės bendrovės „Andris“ pinigų apskaita

Kungys, Povilas

Dspace pagrindinis
→
Studentų baigiamieji darbai - Studijų programos
→
apskaita
→
Peržiūrėti elementą

dc.contributor.author	Kungys, Povilas
dc.date.accessioned	2019-01-23T07:47:52Z
dc.date.available	2019-01-23T07:47:52Z
dc.date.issued	2018-06-07
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/353
dc.description	Povilas Kungys. Cash acconting in acconding policy of the UAB „Andris“. Final thesis. Supervisor lecturer Ingrida Balabonienė, Department of Business Managment, Faculty of Managment and Economics, Kauno kolegija/University of Applied Sciences. The thesis examines the UAB,,Andris’’ accounting and financial and tax repors formation. The relevance of the toppic reveals the fact that each company on a daily basis takes place the various transactions or events that infuences cash accounting. At the end of the reporting period it is necessary to the group, summarize and calculate available information, determine the resulting tax liabilities. This information is disclosed in the financial and taxation statements. Money is a very important element of the company's assets. A companythat has enough money can purchase materials, manufacture products, and at last sell it and make profit of that. The problem occurs when the company’s bank account laks of money, then the payments to suppliers are being delayed, increasing their debt, and as a result delay’s emploees salaries. That’s why it is very imoortant correctly manage accounting and ‘’follow’’ the money. The aim - To provide financial and tax reports revealing cash accounting; Methods of work – Fundamental laws and regulatory acts governing accounting, analysis and synthesis, the accounting information gathering, grouping, specification and comparison; the entity's operations analysis, graphic imaging method. The structure – The theoretical part deals with the accounting regulations in Lithuania and the EU. The law and business accounting standards related to cash accounting were submitted. Also in the first part there was discussed of the company's accounting policy organizational, technical and methodological aspect, with accentuating cash accounting. In the general log at the practical part there were recorded transactions, financial and tax reports were made and analyzed. The results - Accounting regulation consists of three levels. The first is international, which includes the international accounting and financial reporting standards, the EU directives. The second level - state, including business accounting standards and specific state regulatory laws. The third - the company, which consists of the company's accounting policy. In accordance with the Company's accounting policy from the transactions of January 2016. There were were prepared synthetic and analytical records accounting records, financial and tax reports. It was found that the operations associated with the cash accounting directly affects the financial and tax reports. Impact on financial statements is that it directly affects the assets and equity of the balance sheet, revenue, cost and expense of profit (loss) statement.	en
dc.description.abstract	Baigiamąjį darbą sudaro dvi dalys. Pirmoje dalyje apžvelgiama buhalterinės apskaitos reglamentavimas Lietuvoje bei Europos Sąjungoje, aptariama ūkio subjekto apskaitos politika, bei pagrindiniai įstatymai, teisės aktai, kurie reglamentuoja buhalterinę apskaitą ir finansinės atskaitomybės sudarymą. Praktinėje dalyje pateikiamas sausio mėnesio bendrasis žurnalas su dokumentų pavyzdžiais. Parengiamos 2017 m. sausio mėn. pilnos finansinės bei mokestinės ataskaitos, akcentuojant pinigų įtaka šioms ataskaitoms. Pateikiama trumpa finansinių ataskaitų analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Pinigai, finansinės ataskaitos, mokestinės ataskaitos, apskaita	en_US
dc.title	Uždarosios akcinės bendrovės „Andris“ pinigų apskaita	en_US
dc.title.alternative	Cash acconting in acconding policy of the UAB „Andris“	en
dc.type	Other	en_US