Uždarosios akcinės bendrovės „Orchidėja“ pirkėjų skolų apskaita

Vitkauskaitė, Austėja

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dc.contributor.author	Vitkauskaitė, Austėja
dc.date.accessioned	2019-03-06T07:53:49Z
dc.date.available	2019-03-06T07:53:49Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1069
dc.description	Austeja Vitkauskaite. Customer Debt Accounting at the Private Limited Company ‘Orchidėja’. Professional BA thesis. Academic supervisor - lecturer Erika Besuspariene, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. – Kaunas, 2018. 48 pages. Relevance of work. To attract customers companies offer to pay for goods later by instalments rather than taking it all in once. However, this is not always beneficial because not all companies want and can pay on time. Therefore, it is necessary to correctly document buyers' debts and invoices, record and manage the settlement of accounts. The main problem of the professional BA thesis - is the way in which UAB ‘Orchidėja’ maintains bookkeeping and how financial statements are prepared to accurately reflect the debts of its customers. The aim of the professional BA thesis - after analyzing the essence and regulation of the debts of buyers, and having established the accounting records, to prepare the financial and tax reports of UAB ‘Orchidėja’ by revealing the accounts of buyer's debts. Methods of the research of professional BA thesis - in order to solve the research problem, an analysis of Lithuanian and foreign authors scientific literature as well as accounting, legal background and financial documents was carried out. The structure - the work consists of two sections. The first chapter deals with the essence of the accounting of buyer's debts in the theoretical aspects and analyzes the accounting of buyers' debts. The second chapter analyzes UAB ‘Orchidėja’ in December of 2017 and concluded economic transactions, discusses the financial and tax reports and provides an analysis of the financial statements. The results of the work - after analyzing the essence of the debt of the buyers and its regulation, and registering 29 operations, 11 of them related to the debts of the buyers, as well as the preparation of financial and tax reports and analysis, it can be stated that the buyer's debt to the company is very important because it depends on the success of the company development. Therefore, companies must correctly keep records of buyer's debts in accounting so that they can mitigate any losses from the insolvency of their customers. The work consists of 48 pages, 11 tables, 39 figures, 23 references and sources of information, 34 appendices.	en
dc.description.abstract	Baigiamajame darbe nagrinėjama pirkėjų skolų apskaitos esmė teoriniais aspektais ir analizuojamas pirkėjų skolų apskaitos reglamentavimas. Taip pat išanalizuojamos UAB „Orchidėja” 2017 m. gruodžio mėn. sudarytos ūkinės operacijos atskleidžiančios pirkėjų skolų apskaitą, aptariamos sudarytos finansinės ir mokestinės ataskaitos ir pateikiama finansinių ataskaitų analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Pirkėjų skolos, apskaita, ataskaitos, reglamentavimas	en_US
dc.title	Uždarosios akcinės bendrovės „Orchidėja“ pirkėjų skolų apskaita	en_US
dc.title.alternative	Customer Debt Accounting at the Private Limited Company ‘Orchidėja’	en
dc.type	Other	en_US