Per vienerius metus gautinų sumų apskaita UAB „Power parts pro“

Osipavičiūtė, Gabija

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dc.contributor.author	Osipavičiūtė, Gabija
dc.date.accessioned	2019-03-06T07:58:38Z
dc.date.available	2019-03-06T07:58:38Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1071
dc.description	Gabija Osipavičiūtė. Professional BA thesis. Companies „Power parts pro“ amounts receivable within one year accounting and tax accounts. Supervisor Lecturer Erika Besusparienė. Kauno Kolegija, University of Applied Sciences, Faculty of Management and Economics, Department of Business Management. - Kaunas, 2018. 53 pages. This BA Thesis includes amounts receivable within one year business accounting standards, law, that regulates taxes and other national legalisations analysis. This is very important because accounting regulations are always changing and it is necessary to keep track of the latest data. The main problem of the professional BA thesis – To find out which accounting regulation methods are used for amounts receivable within one year accounting and how they are received in financial and tax purposes. The aim of the professional BA thesis – to analyze accounting regulations, that defines amounts receivable within one year, prepare financial statements, sheets for tax purposes and financial analysis. Objectives of the professional BA thesis: Company‘s „Power parts pro“ amounts receivable within one year accounting. Methods of the professional BA thesis – The research was based on analyzing a lot of different scientific literature and other online sources of information. Also, there was analysed „Power parts pro“ company‘s financial and fiscal reports data collections and underlying transactions, that was held in December of 2018. These kind of methods was chosen mostly because of their information reliability. The structure: The theoretical part discusses the importance of amounts receivable within one year accounting. Also, this chapter introduces different methods regarding business accounting and accounting procedures. In the practical part of the work there was fulfilled underlying transactions regarding amounts receivable within one year and also there was created financial and fiscal reports. The conclusions: Amounts receivable within one year accounting are divided in four main groups, that is amounts receivable, company or companies group receivable debt, associate companies debt or other receivable amounts. In the analysis of amount receivable in one year accounting regulation there was established that receivable amounts are regulated in 15, 18, 2, and fifth business accounting standard. Other 28 operations were registered and 12 of them were those, who disclose amounts receivable in one year. In financial analysis emerges that company is working way better and more effective, but about 54% of all assets where made of amounts receivable in one year, because these amounts are very important for the company. Suggestions: 53 pages, 54 tables, 21 paintings, 20 literature and information resources, 24 annexes.	en
dc.description.abstract	Baigiamajame darbe aptariama per vienerius metus gautinų sumų esmė. Taip pat supažindinama su verslo apskaitos standartuose ir kituose įstatyminiuose aktuose pateikiamais apskaitos vedimo būdais ir metodais. Praktinėje dalyje atliekamos per vienerius metus gautinų sumų bei kitos ūkinės operacijos ir sudaromos finansinės bei mokestinės ataskaitos, atlikta finansinė analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Apskaita, gautinos sumos, uždaroji akcinė bendrovė.	en_US
dc.title	Per vienerius metus gautinų sumų apskaita UAB „Power parts pro“	en_US
dc.title.alternative	Companies „Power parts pro“ amounts receivable within one year accounting and tax accounts	en
dc.type	Other	en_US