- Dspace pagrindinis
- →
- Studentų baigiamieji darbai - Studijų programos
- →
- apskaita
- →
- Peržiūrėti elementą
JavaScript is disabled for your browser. Some features of this site may not work without it.
| dc.contributor.author | Černevičiūtė, Enrika | |
| dc.date.accessioned | 2019-03-05T11:12:02Z | |
| dc.date.available | 2019-03-05T11:12:02Z | |
| dc.date.issued | 2018-06-05 | |
| dc.identifier.uri | http://dspace.kaunokolegija.lt//handle/123456789/1047 | |
| dc.description | Enrika Cerneviciute. (2018). Inventory accounting in Kedainiai social foster home: Bachelor’s degree thesis / thesis supervisor lecturer Jovita Zukiene. Department of accounting and finances in Kaunas college of management and economics faculty. Inventory accounting in social foster home is being analyzed in bachelor’s thesis. Thesis problem: use of short term assets. Good use of stock makes cash circulate faster; however, these assets are affected by external factors which changes quality and quantity of current stock. What means and methods do foster home use to handle inventory accounting and how they ensure that resources are used correctly. Thesis goal – after analyzing stock accounting’s theoretical aspects do an investigation on Kedainiai social foster’s home stock policy and prepare an financial report. Thesis methods – writing this work analysis of scientific and educational literature sources were used as well as legislation of the Republic of Lithuania, accounting law, public sector accounting and financial accountability standards, finance ministry’s laws and others. Doing practical part of this work financial and fiscal reports and “Microsoft Excal” program were used. Structure of thesis – work consists of two main parts: theoretical and practical. In theoretical part public sector is analyzed based on authors’ works from Lithuania and foreign countries: disclosed inventory accounting, stock types their classification, acquirement registration and depreciation is being analyzed. In practical part Kedainiai social foster’s home activities is described. Moreover, inventory accounting types and methods which helps accurately and correctly prepare accounting records. Thesis results – prepared financial and fiscal reports and economic operations registered of Kedainiai foster home. Performed analysis of inventory accounting led to an identification of main inventory accounting problems, their causes and methods to make them better. Acquired results gives an opportunity to improve money flow, more accurately identify the need of stock and more efficiently organize orders of stock. Work consists of 68 pages 6 tables 24 literature and information sources 14 accessories | en |
| dc.description.abstract | Baigiamasis darbas sudarytas iš dviejų dalių : teorinės ir praktinės. Teorinėje dalyje aptariama viešojo sektoriaus apskaita ir reglamentavimo politika. Taip pat atsargų apskaitos reglamentavimas. Praktinėje darbo dalyje analizuojama Kėdainių socialinės globos namų buhalterinės apskaitos politika, apskaitos tvarkymas, finansinių ir mokestinių ataskaitų parengimas. Taip pat atskleidžiami apskaitos būdai ir metodai, kurie leidžia tiksliai ir teisingai fiksuoti apskaitą. Atliekant darbą buvo naudojama mokslinė ir mokomoji literatūros šaltinių analizė, LR teisės aktai, buhalterinės apskaitos įstatymas, finansų ministerijos įstatymai ir kiti, bei viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartai. | en_US |
| dc.language.iso | other | en_US |
| dc.subject | Atsargų apskaita, atskaitomybės standartai, teisės aktai, viešasis sektorius, VSAFAS | en_US |
| dc.title | Atsargų apskaita Kėdainių socialinės globos namuose | en_US |
| dc.title.alternative | Inventory accounting in Kedainiai social foster home | en |
| dc.type | Other | en_US |
