Mokesčių įsipareigojimai bei jų apskaita įmonėje uždarojoje akcinėje bendrovėje „Perspektas“

Buivydytė, Odeta

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dc.contributor.author	Buivydytė, Odeta
dc.date.accessioned	2019-03-04T12:51:00Z
dc.date.available	2019-03-04T12:51:00Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1039
dc.description	Odeta Buivydyte. Tax liabilities and their accounting in UAB "Perspektas". Thesis. The job manager is teaching. Jolanta Bartas, Department of Accounting and Finance, Faculty of Management and Economics, Kaunas College. Description of work - the system applied by the Republic of Lithuania, which, according to the received accounting data, calculates, declares and pays taxes, known as "payroll accounting". It relates to VAT, PM, GPM, SODRA, guarantee fund, social, environmental pollution and other taxes. The tax laws of the Republic of Lithuania oblige companies to keep records in order to provide sufficient information for calculating taxes. The aim of the work is to compile financial and tax reports of UAB Perspektas emphasizing tax accounting. Working methods - analysis of key laws and regulations, standards, accounting, literature and other sources of information about taxes in the company, collection, analysis, grouping and comparison of financial reports, analysis of financial statements in the MS Excel spreadsheet. Structure of the work - in the theoretical part is reviewed the tax regulation in Lithuania, the regulation of the main taxes paid in the company and the main tax obligations of UAB Perspektas. In the practical part thoroughly describes the tax accounting and their calculation by LLC Perspektas from the initial documents to the preparation of the financial statements, describes the set of financial statements prepared and the declarations completed for the activities of the company to the State Tax Inspectorate and reports to the State Social Insurance Fund Board, an overview of the analysis of the company's activity. The results of the work - the main laws and legal acts regulating taxes in Lithuania are described, the main corporate taxes are described, the tax accounting of JSC "Perspektas" is described, the economic transactions of January are described, the financial statements of the company have been prepared and the tax reports have been filled, the financial statements have been analyzed and evaluated The company's activities.	en
dc.description.abstract	Baigiamojo darbo pirmajame skyriuje analizuojamas mokesčių reglamentavimas, apibūdinami pagrindiniai mokesčiai Lietuvos įmonėse bei UAB „Perspektas“ mokami mokesčiai ir jų apskaita, o antrajame – užregistruojamos įmonės ūkinę veiklą atvaizduojančios operacijos, parengiamas finansinių ataskaitų rinkinys bei išanalizuojamas, taip pat užpildomos mokestinės ataskaitos.	en_US
dc.language.iso	other	en_US
dc.subject	Mokesčių įsipareigojmai, apskaita, finansinės ir mokestinės ataskaitos.	en_US
dc.title	Mokesčių įsipareigojimai bei jų apskaita įmonėje uždarojoje akcinėje bendrovėje „Perspektas“	en_US
dc.title.alternative	Tax liabilities and their accounting in UAB "Perspektas"	en
dc.type	Other	en_US