Atsiskaitymo su pirkėjais ir tiekėjais būdai ir jų apskaita uždarojoje akcinėje bendrovėje „Tigveda“

Kupliauskytė, Živilė

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Atsiskaitymo su pirkėjais ir tiekėjais būdai ir jų apskaita uždarojoje akcinėje bendrovėje „Tigveda“

Kupliauskytė, Živilė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1058

Data: 2018-06-05

Santrauka:

Profesinio bakalauro baigiamajame darbe išanalizuota atsiskaitymo samprata ir atsiskaitymo būdai bei jų reglamentavimas Lietuvoje. Išnagrinėtos UAB „Tigveda“ užregistruotos operacijos per ataskaitinį laikotarpį, išsiaiškinta, kokie atsiskaitymo būdai naudojami įmonėje atsiskaitant su pirkėjais ir tiekėjais. Sudarytos ir aprašytos finansinės bei mokestinės ataskaitos, parengta UAB „Tigveda“ trejų metų finansinė analizė.

Description:

Živilė Kupliauskytė. Methods of settlement with buyers and suppliers and their accounting in UAB “Tigveda”. Professional BA thesis. Academic Supervisor - Birutė Kaladienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 49 pages. Relevance of work. It is very important to choose the right type of payment, the diversity of which is quite high in this time of developing technologies. By choosing the right method, a possibility to keep the money in the company for quite some time arises. By using some measures, one can justify one’s solvency, which is especially useful for new relationships with vendors, as well as payment methods that can even earn profits. All of this shows that accounting is very important in the company, so it is relevant and necessary to know and manage it properly. The main problem of the professional BA thesis. What methods are used by UAB “Tigveda” when dealing with buyers and suppliers, and how the fairness of financial statements is ensured. The aim of the professional BA thesis. To analyze the accounting of payment methods with suppliers and buyers by theoretical and practical methods in UAB “Tigveda”. The object of the work. Accounting of UAB “Tigveda” payment methods for buyers and suppliers. Methods of the research professional BA thesis. Comparative analysis of scientific articles, different sources of literature, analysis of documents, analysis of legal acts, analysis of company data. The structure. The work consists of two main parts: theoretical and practical. The theoretical part of the work presents the essence of settlement, forms and means of settlement and their regulation in Lithuania. The practical part analyzes registered economic transactions of UAB “Tigveda” during the period of December 2017, a description of prepared financial and tax reports is presented, as well as an analysis of the financial performance of the company. The results/conclusions. After analyzing the literature, it became clear that the settlement is an operation of a cash payment or transfer of funds, which fulfills the payer's monetary obligation to the payee. In the practical part it was disclosed that various methods of payment are used in UAB “Tigveda”. It was seen that the company carries out settlements through the reporting person, the company's cash register, the bank, and an electronic cash register. The company card, virtual currency, is used to pay suppliers. Lenders are required if necessary. When compiling tax and financial statements, UAB “Tigveda” complies with mandatory legal acts. The financial 8 performance analysis showed a noticeable improvement in the company's financial performance, a growth in prospects. The work consists of 49 pages, 27 tables, 25 figures, 23 references and sources of information, 35 appendices.

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