Description:
Dovilė Bitkovaitė. Accounts for the amounts of financing and making reports at the
budget institution ʹThe Administration of Šakiai District Municipalityʹ. Professional BA thesis.
Lecturer – Jevgenija Česnauskė. Accountancy and Finance Department, Faculty of
Management and Economics, Kauno Kolegija/University of Applied Sciences. – Kaunas, 2018.
60 pages.
Description of the Professional BA thesis analyses and systemizes theoretical aspects of the public
sector concept by a variety of Lithuanian ant foreign authors. The study presents the accounts for the
amounts of financing in the general accounting context at the Administration of Šakiai District Municipality
and making financial reports as well as their samples.
The main problem of the professional BA thesis – accounts for the amounts of financing in the
general accounting context at the Administration of Šakiai District Municipality and making financial
reports.
The aim of the professional BA thesis – is to analyze the accounts for the amounts of financing in
the general accounting context at the Administration of Šakiai District Municipality and make financial
reports.
Objectives of the professional BA thesis:
1. To present the essence and regulation of funding amounts in the context of a common public
sector accounting;
2. To analyze the organization of accounting of financing amounts;
3. To register transactions of the Administration of Šakiai District Municipality with emphasis
on accounts of financing amounts;
4. To compile the reports of Šakiai District Municipality Administration and analyze them.
Methods of the research professional BA thesis - analysis of scientific literature, collecting and
grouping of information, comparison, detailing and generalization in accordance with the Law on
Accounting of the Republic of Lithuania, the Law on Public Sector Accountability and other legal
acts of the Republic of Lithuania.
The work consists 84 pages, 41 tables, 14 figures, 20 references and sources of
information.
