Pavermenio žemės ūkio bendrovės biologinio turto apskaita

Karaliūtė, Rugilė

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

Pavermenio žemės ūkio bendrovės biologinio turto apskaita

Karaliūtė, Rugilė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1033

Data: 2018-06-05

Santrauka:

Baigiamojo darbo teorinėje dalyje pabrėžiama biologinio turto sąvoka įvairių Lietuvos ir užsienio autorių nuomone, analizuojama kaip biologinis turtas pripažįstamas ir vertinamas apskaitoje, taip pat teisės aktai reglamentuojantys žemės ūkio veiklą. Praktinėje dalyje pateikiamas analizuojamos įmonės apibūdinimas, užregistruotos ir aprašomos konkrečios ūkinės operacijos, atskleidžiami ūkinių operacijų būdai bei metodai, kuriais remiantis galima teisingai atspindėti bendrovės finansinę būklę.

Description:

Rugilė Karaliūtė. Pavermenys Agricultural Company Biological Assets Accounting. Professional BA thesis. Academic Supervisor - Žydrūnas Bielskis. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. - Kaunas, 2018. 79 pages. Description of the professional BA thesis - in the competitive market conditions, information is very important when making decisions. Agricultural company‘s work is various and always have to be reflected in accounting. Biological assets includes plants and animals. This property stands out, because it can l ways change biologically for example it can reproduce, grow and give new products. These changes can be quantitative or qualitative. The main problem of the professional BA thesis - in what ways and methods Pavermenys agricultural company organizes biological asset accounting and also how right they make financial reports. The aim of the professional BA thesis - after analyzing biological assets and regulatory acts, prepare financial and tax reports. Methods of the research professional BA thesis - analysis of various Lithuanian and foreign literature authors, secondary sources ( website data, etc.). The structure - in the theoretical part of this work it is defined what is biological assets definition according to Lithuanian and foreign authors, analyzed how biological assets are recognized and evaluated in accounting and also regulatory acts in agriculture. In the practical part of this work it is presented definition of analyzed company, registered and described specific economics operations, disclosure of accounting ways and methods which allows to capture economic operations and reflects company‘s financial status. Also there is summary at the end of every chapter. The results - the results of the work showed that the analyzed agricultural company is operating profitably, not suffer losses and the probability of bankruptcy is very small. The work consists of 50 pages, 40 tables, 8 figures, 24 references and sources of information, 13 appendices.

Rodyti visą įrašą