Ateinančių laikotarpių sąnaudų ir sukauptų pajamų apskaitos ypatumai bei ataskaitų sudarymas uždarojoje akcinėje bendrovėje „Trialsol“

Dubauskaitė, Giedrė

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Ateinančių laikotarpių sąnaudų ir sukauptų pajamų apskaitos ypatumai bei ataskaitų sudarymas uždarojoje akcinėje bendrovėje „Trialsol“

Dubauskaitė, Giedrė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1031

Data: 2018-06-05

Santrauka:

Aptariamas ateinančių laikotarpių sąnaudų ir sukauptų pajamų apskaitos reglamentavimas Lietuvoje, šių straipsnių apskaitos esmė bei praktinis taikymas.

Description:

Giedrė Dubauskaitė. Accounting Peculiarities of Deferred Costs and Accrued Revenue in Private Limited Liability Company “Trialsol”. Professional BA thesis. Academic Supervisor - Lecturer Roma Viselgienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 47 pages. In this work is shown differences between standards of accounting and taxes regulating laws and other legal acts on deferred costs and accrued revenue. Also, practical customization. It is important to do this, because regulations of these accounting parts are constantly changing and it is necessity to follow the newest instructions. The main problem of the professional BA thesis – differences between accounting and taxes regulations on deferred costs and accrued revenue. The aim of the professional BA thesis - after analysis of accounting ways and methods on deferred costs and accrued revenue and evaluation of LTD “Trialsol” chosen evaluation policy on these accounting parts to prepare financial and fiscal reports. Objectives of the professional BA thesis: 1. To analyze regulation of deferred costs and accrued revenue in Lithuania; 2. To show the aim of deferred costs and accrued revenue accounting; 3. To sum up accounting policy on deferred costs and accrued revenue in Trialsol Ltd and to register economic transactions; 4. To prepare financial and tax reports on Trialsol Ltd, make financial reports analysis and to show deferred costs and accrued revenue impact on company’s results. Methods of the research professional BA thesis – analysis of laws, standards and literature sources. Accounting operations made by “Stekas PLIUS”. Financial and fiscal reports made by “Microsoft Exel” and “Abbyy eFormFiller”. The theoretical part discusses essence and needs of information users on deferred costs and accrued revenue. The practical part of the work shows how economical operations and financial and fiscal reports are made while regulating standards of business accounting and laws on deferred costs and accrued revenue. Taking everything into account the business accounting standards and laws discussed in the course of work have allowed the proper recording of economic transactions, the adaptation of appropriate tax and financial values and the preparation of fair financial and tax reports on. The work consists of 47 pages, 10 tables, 26 figures, 21 references and sources of information, 12 appendices and 13 CD appendices.

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