Uždarosios akcinės bendrovės „Švaruoliai“ sąnaudų apskaita

Juodytė, Deimantė

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dc.contributor.author	Juodytė, Deimantė
dc.date.accessioned	2019-03-05T08:01:46Z
dc.date.available	2019-03-05T08:01:46Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1040
dc.description	Deimantė Juodytė. Cost Accounting at the Private Limited Company „Švaruoliai“. Professional BA thesis. Professional BA thesis. Academic supervisor: lecturer. Aušra Meškauskaitė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija / University of Applied Sciences. - Kaunas, 2018. 45 pages. The final thesis examines the accounting of UAB “Švaruoliai”. Each company seeks to earn the most profits and experience at the lowest costs, so it is very important that the accounting is managed and regulated qualitatively, and the accountant must have a very good knowledge of accounting legislation. It is also important for the company to perform a cost-benefit analysis that helps figure out how the company manages costs and what changes will be determined by cost optimization. The main problem of the professional BA thesis: Each company suffers various costs that effect performance of company’s final results. Therefore, it is very important to properly recognize the costs and to correctly record the accounting, and it is important to analyze the occurrence of costs and their evolution. The aim of the professional BA thesis: Form financial and tax reports of UAB ‘Švaruoliai” with emphasis on cost accounting. The objective of professional BA thesis: cost accountings. Methods of the research: while working on the final thesis, the analysis of scientific literature was carried out. A review of the legal acts of the Republic of Lithuania and the other normative documents, the grouping, on the basis of which the essence of costs was clarified, and their account peculiarities were analyzed. The work was done using the MS Excel programme. The final work consists of two chapters. In the first chapter, the classification of statements and their recognition are described. In the second chapter, the operations of the UAB “Švaruoliai” and financial and tax reports are analyzed. The final results of the thesis can be summarized by starting the fact that costs are most widely dealt with by Business Accounting Standards. According to Business Accounting Standard 11, costs are recognized and accounted for in accordance with the accrual and comparative principle. UAB "Švaruoliai" maintains accounting in accordance with the Business Accounting Standard and other regulatory acts. During the reporting period, 21 transactions were registered, under which financial and tax reports were prepared. The work consists of 45 pages, 38 tables, 12 figures, 22 references and sources of information, 14 appendices.	en
dc.description.abstract	Darbe aprašoma sąnaudų klasifikacija, bei jų pripažinimas. Taip pat aprašomos ūkinės operacijos ir sudaromos finansinės bei mokestinės ataskaitos.	en_US
dc.language.iso	other	en_US
dc.subject	Sąnaudos, apskaita, finansinės ataskaitos, mokestinės, ataskaitos.	en_US
dc.title	Uždarosios akcinės bendrovės „Švaruoliai“ sąnaudų apskaita	en_US
dc.title.alternative	Cost Accounting at the Private Limited Company „Švaruoliai“	en
dc.type	Other	en_US