Mažosios Bendrijos „Gama“ kitų įsipareigojimų apskaita, ataskaitų sudarymas

Gaurilovas, Almis

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Mažosios Bendrijos „Gama“ kitų įsipareigojimų apskaita, ataskaitų sudarymas

Gaurilovas, Almis

URI: http://dspace.kaunokolegija.lt//handle/123456789/1026

Data: 2018-06-05

Santrauka:

Baigiamojo darbo teorinėje dalyje aprašoma buhalterinės apskaitos esme, reglamentavimas Lietuvoje, pagrindiniai įsipareigojimų apibrėžimai ir įsipareigojimų klasifikavimas. Praktinėje dalyje pateikiama ir aprašoma tiriamos įmonės veikla, atliekama kitų įsipareigojimų apskaita, sudaromos finansinės ir mokestinės ataskaitos bei atliekama įmonės finansinė analizė.

Description:

Almis Gaurilovas. Accounting of other Liabilities and the Reporting at the Small Partnership ‘Gama’. Professional BA thesis. Supervisor Jolanta Bartašė, Kaunas Kolegija/ University of Applied Sciences, faculty of Management and Economics, department of Business management. Description of the professional BA thesis In this BA thesis analyzed the essence of accounting, regulation in Lithuania, the importance of liabilities and classification. Having consolidated all the available information on the theory, after familiarizing itself with the activities of the company under investigation, the accounting of liabilities is carried out, financial and tax reports are prepared and the financial analysis of the company is carried out. This topic is very relevant, because no company can operate without commitment. The main problem of the professional BA thesis: Analyze how companies classified liabilities and how they affect company performance The aim of the professional BA thesis: Reveal accounting substance, regulation in Lithuania, analyze information source, find out how to describe liabilities, analyze company financial and tax reports, carry out financial analysis Methods of the professional BA thesis: During the work the information provided by scientific literature and other sources of information was analyzed. Also used were statutory accounting. During the practical part, “Pragma” and “Pragma Wages” accounting programs were used. Complete tax returns using the ABBYY eFormFiller 2.5 v7 program. The structure - The theoretical part of the final thesis describes the essence of accounting, regulation in Lithuania, definition of liabilities, classification of liabilities and financial indicators of the company related to liabilities. Practical part presents and describes the activities of the investigated company, performs accounting of liabilities, prepare the financial and tax reports and conducts the financial analysis of the company. The results/conclusions: The article describes the article of obligations of different authors, their classification. An analysis of the other obligations article. Prepared financial and tax returns. Financial analysis done. The work consists of 40 pages, 3 tables, 44 pictures, 23 references and sources of information.

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