Santrauka:
Baigiamojo darbo teorinėje dalyje atskleista pridėtinės vertės mokesčio esmė, įvykdyta naujausių teisės aktų analizė. Praktinėje dalyje užregistruotos ūkinės operacijos, aprašytos sudarytos finansinės ir mokestinės ataskaitos. Įvertinama įmonės būklė remiantis finansine analize.
Description:
Ugnė Kuzminskaitė. Private limited liability company‘s „Talesa“ financial accounting and financial statements preparation. Professional BA thesis. Supervisor lecturer - Svetlana Vaičiulienė. Accountanty and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. – Kaunas, 2018.
Every working company has a responsibility of paying various taxes. Most common tax – valua added tax. To avoid fines or overpayments of taxes it is important be aware of the most important laws that regulate value added tax and know how to use them practically.
The main problem of the work is to find out in what ways and methods the private limited liability company "Tales" manages accounting of value added tax and how prepares correct VAT declarations.
The aim is to analyse the accounting methods used in private limited liability company "Talesa" and prepare the financial statements according to accounting policies chosen by the company and nationally approwed laws. As well as prepare financial analysis of the company.
Methods of work – firstly accounting analysis in literature and online sources, secondly – registrating financial operations using accounting software „Stekas apskaita“, preparing tax statements and financial statements.
The results – Financial accounting information gives most information about the company. In Lithuania most important law that regulates value added tax is the „Law of value added tax of Lithuanian Republic“
The work consists of 63 pages, 89 figures, 13 appendices, 37 sources of information and 15 additional documents in the CD appendice.
