Uždarosios akcinės bendrovės „Baldai pas mus“ bendrųjų ir administracinių sąnaudų apskaita

Kašalynaitė, Ieva Brigita

Dspace pagrindinis
→
Studentų baigiamieji darbai - Studijų programos
→
apskaita
→
Peržiūrėti elementą

dc.contributor.author	Kašalynaitė, Ieva Brigita
dc.date.accessioned	2019-03-05T11:38:10Z
dc.date.available	2019-03-05T11:38:10Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1049
dc.description	Ieva Brigita Kasalynaite. Private Limited Company ‘Baldai pas mus’ accounting of the General and Administrative Costs. Professional BA thesis. Academic Lecturer. Edita Stakauskienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 50 pages. Relevance of work. The ultimate goal of each company is to make the most profits possible at the lowest possible cost. Therefore, costs are one of the most relevant issues for creating a business. The share of general and administrative expenses is the highest in rent, advertising, tax, insurance, etc., costs The problem of work is how the general and administrative costs of UAB ‘Baldai pas mus’ are reflected in accounting, how bookkeeping is managed and how financial and tax reports must be prepared to reflect the company's performance. The aim of the work – having analyzed the general and administrative costs in the theoretical aspects, to prepare financial and tax reports of UAB ‘Baldai pas mus’ by, emphasizing the general and administrative costs. Objectives of the thesis: 1. To study the essence and typology of general and administrative costs in theoretical aspects. 2. To register the transactions of UAB ‘Baldai pas mus’ and to create accounting registers, emphasizing general and administrative costs 3. To prepare financial and tax reports of UAB „Baldai pas mus“ to analyze them, emphasizing general and administrative costs. Working methods - in order to solve the research problem, was conducted an analysis of scientific literature and articles. The financial statements are made using the MS Excel program, tax reports are made using the Abby eFormFiller programme. Work structure – the final thesis consists of two parts. The first chapter is related to the essence of general and administrative costs in the theoretical aspects and their typology. In the second chapter, with the help of the registered financial transactions of UAB ‘Baldai pas mus’ the general and administrative expenses are emphasized and the accounting registers, financial and tax reports, and a financial analysis are prepared. Results of work. By registering 27 operations and highlighting 12, which were related to general and administrative costs, it can be argued that an enterprise operates efficiently and generates sufficient income to offset the costs incurred. After analyzing the financial and tax reports of UAB ‘Baldai pas mus’, it is evident that many taxes are paid to the state budget, as well as financial and tax reports directly reflect the entire financial flow of the company. The work consists of 50 pages, 19 tables, 41 figures, 22 references and sources of information, 30 appendices.	en
dc.description.abstract	Darbe išnagrinėta bendrųjų ir administracinių sąnaudų apskaitos esmę ir tipologiją teoriniais aspektais. Užregistruotos UAB „Baldai pas mus“ ūkinės operacijos ir sudaryti apskaitos registrai. Parengtos UAB „Baldai pas mus“ finansinės ir mokestinės ataskaitos, atlikta jų analizė akcentuojant bendrąsias ir administracines sąnaudas.	en_US
dc.language.iso	other	en_US
dc.subject	Bendrosios ir administracinės sąnaudos, apskaita, analizė.	en_US
dc.title	Uždarosios akcinės bendrovės „Baldai pas mus“ bendrųjų ir administracinių sąnaudų apskaita	en_US
dc.title.alternative	Private Limited Company ‘Baldai pas mus’ accounting of the General and Administrative Costs	en
dc.type	Other	en_US