Uždarosios akcinės bendrovės „Logistika“ ilgalaikių ir trumpalaikių įsipareigojimų apskaita

Jonelytė, Jūratė

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dc.contributor.author	Jonelytė, Jūratė
dc.date.accessioned	2019-03-05T09:04:03Z
dc.date.available	2019-03-05T09:04:03Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1043
dc.description	Jūratė Jonelytė. A limited liability company „Logistika“ long-term and short-term accounting obligations. Professional BA thesis. Academic Supervisor - Assoc.Professor.Dr./Lecturer/Assistant Edita Stakauskienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 38 pages. In order to cover all the debts of the company, to successfully expand, innovate, change technology, maintain competitiveness and perform many other business operations, financing from the owners' funds may not be enough, therefore, companies are forced to borrow credits from banks, take loans, use leasing and other sources of financing . Despite the fact that, in many cases, such external business financing is beneficial to companies, but at the enterprise level leases are redeemed, the liabilities of credit institutions occupy a large part of all liabilities and debts, and therefore they need to be given special attention. The main problem: It is essential for every accountant to understand the significance of the company's obligations and to correctly represent it in the bookkeeping so that managers of the company make appropriate decisions. The aim: to analyse the accounting of “Logistika“ UAB obligations. Objectives: To disclose long-term and short-term liabilities of “Logistika” UAB The following methods were used during the analysis: sources of information analysis, accounting analysis of the corporation, financial ratio analysis, comparison. The second part of the thesis analyses the theoretical information on obligations, their accounting, types, sorts, groups and methodology of analysis. Examples of theoretical obligations accounting are provided. Having analysed the accounting of “Logistika“ UAB obligations, it can be concluded that the company records are made consistently. Obligations are recorded in the fourth group of accounts. During the analysed year the obligationsof “Logistika” UAB were only short-term but also long-term obligations are provided in accounting policy. The main short-term obligations of the company:debts to suppliers, received advanced payments, other obligations and payable amounts. The work consists of 38 pages, 20 tables, 12 figures, 15 references and sources of information, 14 appendices.	en
dc.description.abstract	Baigiamojo darbo pirmoje dalyje yra pateikta teorinė medžiaga apie įsipareigojimus, analizuojami literatūros šaltiniai. Antroje dalyje pateikta praktinė dalis, kurioje remiantis teorija yra analizuojama konkreti įmonės veikla, susijusi su ilgalaikiais ir trumpalaikiais įsipareigojimais.	en_US
dc.language.iso	other	en_US
dc.subject	Ilgalaikiai įsipareigojimai, trumpalaikiai įsipareigojimai, uždaroji akcinė bendrovė „Logistika“, apskaita.	en_US
dc.title	Uždarosios akcinės bendrovės „Logistika“ ilgalaikių ir trumpalaikių įsipareigojimų apskaita	en_US
dc.title.alternative	A limited liability company „Logistika“ long-term and short-term accounting obligations	en
dc.type	Other	en_US