Uždarosios akcinės bendrovės „DMR“ ateinančių laikotarpių sąnaudos ir sukauptos sąnaudos

Matusevičiūtė, Dovilė

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dc.contributor.author	Matusevičiūtė, Dovilė
dc.date.accessioned	2019-03-06T07:46:17Z
dc.date.available	2019-03-06T07:46:17Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1067
dc.description	Dovilė Matusevičiūtė. PLL „DMR“ future expenses and accrued expenses. Professional BA thesis. Supervisor- Chief Accountant Aušra Bizaitė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno kolegija/ University of Applied Sciences.- Kaunas, 2018. 49 pages. None of these days institution would be able to work in a profitable way without controlling the costs incurred. It’s important to efficiently manage and keep accounting records accurately, especially if the costs incurred by the enterprise for more than one reporting period. Due to high importance of these aspects, work will be concentrated on accounting for costs incurred in more than one accounting period. The aim of the professional BA thesis- Prepare PLL “DMR” financial and tax reports. Objectives of the research professional BA thesis- 1. To present the types of expenses and analyse how the expenses of the accounting period are accounted in Profit (Loss) Statement. 2. To analyse the methodology of accounting for future expenses and accrued expenses. 3. To register economic operations of PLL "DMR" and create synthetic accounting registers; 4. To prepare financial and tax reports of PLL “DMR”; 5. To prepare financial analysis of PLL "DMR". Methods of the research professional BA thesis- In theoretical part of the final work, were used theoretical research methods: the analysis of scientific literature and other information sources and their synthesis. The following research methods were used to prepare the analytical part of the final work: analysis of financial reports and tax reports, financial analysis, Microsoft Excel program, and the declaration program ABBYY eFormFiller. The structure- The work consists of a summary in Lithuanian and English, an introduction, three main parts, conclusions, references and appendices. The first part of the work defines the analysis of costs, future expenses and accrued expenses. The second part is practical. In this part of the work the selected fictitious company PLL "DMR" is presented. Financial and tax reports are presented. The third part of the work presents financial analysis of UAB „DMR“ reports and analysis of relative financial indicators. At the end of the paper summarizing conclusions, references and appendices are presented. The work consists of 49 pages, 35 tables, 17 figures, 23 references and sources of information, 16 appendices.	en
dc.description.abstract	Pirmojoje baigiamojo darbo dalyje apibrėžiama sąnaudų, ateinančių laikotarpių sąnaudų bei sukauptų sąnaudų analizė. Antroji darbo dalis – praktinė. Pristatomos ir pateikiamos finansinės ir mokestinės ataskaitos. Trečiojoje darbo dalyje pateikiama UAB „DMR“ ataskaitų finansinė analizė bei santykinių finansinių rodiklių analizė. Darbo pabaigoje pateikiamos apibendrinančios išvados.	en_US
dc.language.iso	other	en_US
dc.subject	Ateinančių laikotarpių sąnaudos; sukauptos sąnaudos, sąnaudos	en_US
dc.title	Uždarosios akcinės bendrovės „DMR“ ateinančių laikotarpių sąnaudos ir sukauptos sąnaudos	en_US
dc.title.alternative	PLL „DMR“ future expenses and accrued expenses	en
dc.type	Other	en_US