Mažosios bendrijos „Verslidėja“ mokesčių įsipareigojimų apskaita

Macytė, Simona

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

Mažosios bendrijos „Verslidėja“ mokesčių įsipareigojimų apskaita

Macytė, Simona

URI: http://dspace.kaunokolegija.lt//handle/123456789/1064

Data: 2018-06-06

Santrauka:

Baigiamojo darbo teorinėje dalyje aptariama mažosios bendrijos atsiradimas, reglamentavimas, bendrijos mokami pagrindiniai mokesčiai. Išanalizuojami teisės aktai reglamentuojantys mažosios bendrijos mokesčius. Praktinėje darbo dalyje aprašoma gruodžio mėnesio užregistruotos ūkinės operacijos. Taip pat sudaromos finansinės bei mokestinės ataskaitos bei aptariamas finansinių ir mokestinių ataskaitų ryšys, atliekama finansinę analizė.

Description:

Simona Macytė. Tax liability accounting of Small Partnership “Verslidėja”. Professional BA thesis. Academic Supervisor - Dr. Gailutė Gipienė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. In this work the emergence and regulations of Small Partnership are covered, main taxes paid by Small Partnership are analysed based on various laws. This subject is relevant, because it reveals tax liability of Small Partnership and through the analysis of the laws, that regulate paid taxes of Small Partnership in Lithuania, it becomes easier to understand process in the Small Partnership during the accounting. The main problem of the professional BA thesis: ways and methods that Small Partnership uses to manage and pay taxes, and how financial and tax statements should be prepared. Object of the professional BA thesis: accounting of Small Partnerships. Methods of the research: scientific literature, laws and regulations. The aim of the professional BA thesis: is to analyse taxes paid in Lithuania by Small Partnership, based on underlying transactions of Small Partnership “Verslidėja”, to prepare financial and tax statements, to perform financial analysis. Objectives of the professional BA thesis: 1. To reveal the regulation of Small Partnership emergence; 2. To analyse Small Partnership taxes based on legal measures of the Republic of Lithuania; 3. To register underlying transactions of Small Partnership “Verslidėja” and to prepare financial and tax statements; 4. To perform financial analysis of Small Partnership “Verslidėja”. The structure: in the theoretical part of the professional BA thesis, emergence, regulation and main taxes of Small Partnership are discussed. Legal measures that regulate Small Partnership taxes are analysed. In practical part of the professional BA thesis, underlying transactions registered in December are given. Financial and tax statements are given, connections between financial and tax statements are discussed, financial analysis is carried out. This final paper consist of 51 pages, 9 tables, 25 pictures, 5 literature and information sources, 10 attachment.

Rodyti visą įrašą