Nuosavo kapitalo apskaita uždarojoje akcinėje bendrovėje „Transportas“

Liukaitė, Gabrielė

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dc.contributor.author	Liukaitė, Gabrielė
dc.date.accessioned	2019-03-06T07:12:19Z
dc.date.available	2019-03-06T07:12:19Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1060
dc.description	Gabrielė Liukaitė. Equity Capital Accounting in Joint-Stock Company "Transportas“. Professional BA thesis. Academic Supervisor - Assistant - Liudmila Korolkova. Accountancy and Finance Department, Faculty of Management and Economics, Kaunas College - Kaunas, 2018. 59 pages. Description of the professional BA thesis. We see equity on the side of accounting equivalence rather than assets, however this category is not only indescribable but also sufficiently abstract; therefore, the share of an entity's assets in accounting can cause confusion in bookkeeping, as well as minds of the managers of the company. Because of the reasons mentioned above, it is very important to have a knowledge of equity capital accounting. The aim of the professional BA thesis. To analyse the equity capital accounting in the jointstock company "Transportas". The main problem of the professional BA thesis. How and what methods to use in order to account for own capital? Methods of the research professional BA thesis. The main laws, legal acts that regulate financial records of equity accounting as well as the analysis and synthesis of literature and scientific articles, business transactions are recorded and financial statements are prepared using the Microsoft Excel program, the declarations are filled in with the application form ABBYY eFormFiller 2.5. The structure. Structure: 2 divisions and 8 subsections. The theoretical part discusses the essence of equity capital, examines the scientific literature of Lithuanian and foreign authors, describes the regulation of equity in Lithuania and the regulation of the equity capital presented in the model chart of accounts. Practical part presents business transactions registered in the company during December, as well as the impact of the operations carried out on financial and tax reports. The financial and tax reports of the company are presented and described, revealing the impact of equity on the financial statements, as well as an analysis of these financial statements and key financial ratios. The results. After analyzing literature and scientific articles, it became clear that the essence of equity capital is to determine the extent to which the property belongs and that equity is regulated by the Law on Companies of the Republic of Lithuania, the Law on Accounting of the Republic of Lithuania, as well as 4 and 8 Business Accounting Standards. 24 transactions were recorded and described, disclosing equity accounting Based on the company's accounting policies. The analysis of the financial statements shows that the company has increased its own capital, while the tax declarations drawn up and described have shown which companies will have to pay taxes, as well as the financial analysis has disclosed information about the state of the company. The work consists of 59 pages, 42 tables, 30 pictures, 26 references and sources of information, 15 appendices and 29 other appendices (CDs).	en
dc.description.abstract	Baigiamojo darbo teorinėje dalyje aptariama nuosavo kapitalo esmė, nagrinėjama mokslinė lietuvių ir užsienio autorių literatūra, apibūdinamas nuosavo kapitalo reglamentavimas Lietuvoje ir nuosavo kapitalo sudedamųjų dalių pateiktų pavyzdiniame sąskaitų plane reglamentavimas. Praktinėje dalyje pateikiama per gruodžio mėnesį įmonėje užregistruotos ūkinės operacijos, taip pat parodoma įvykusių operacijų įtaka finansinėms ir mokestinėms ataskaitoms. Pateikiamos ir apibūdinamos įmonės finansinės ir mokestinės ataskaitos atskleidžiant nuosavo kapitalo įtaką finansinėje atskaitomybėje, taip pat atliekamos šių finansinių ataskaitų ir svarbiausių santykinių finansinių rodiklių analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Nuosavas kapitalas, apskaita, reglamentavimas.	en_US
dc.title	Nuosavo kapitalo apskaita uždarojoje akcinėje bendrovėje „Transportas“	en_US
dc.title.alternative	Equity Capital Accounting in Joint-Stock Company "Transportas“	en
dc.type	Other	en_US