Pinigų apskaita uždarojoje akcinėje bendrovėje „Moderni buhalterija“

Ramanauskaitė, Guoda

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dc.contributor.author	Ramanauskaitė, Guoda
dc.date.accessioned	2019-03-06T08:05:56Z
dc.date.available	2019-03-06T08:05:56Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1074
dc.description	Guoda Ramanauskaitė. Cash accounting Limited Liability Company „Modern bookkeeping“. Professional BA thesis. Academic Supervisor Lecturer Liudmila Korolkova. Accountancy and Finance Department, Faculty of Management and Economics, Kaunas College - Kaunas, 2018. 99 pages. In this work, the essence of cash accounting was discussed, the monetary accounting regulation was analyzed in accordance with the laws and legal acts in Lithuania. This topic is relevant because by revealing the essence of monetary accounting and analyzing the laws regulating the cash accounting in Lithuania, we can better understand the processes taking place in the company in conducting monetary accounting. The main problem of the professional BA thesis - in what methods are doing cash accounting in the Limited Liability Company “Modern bookkeeping” and how financial statements should be prepared. The aim of the professional BA thesis - to disclose monetary accounting to Limited Liability Company "Modern bookkeeping" and to prepare financial and deductions. Objectives of the professional BA thesis – monetary accounting. Methods of the research professional BA thesis - The analysis of scientific literature and legal acts and laws was used to disclose the essence of money and regulation. Business transactions are recorded using the “Excel” program. Declarations filled in with the “ABBYY eFormFiller 2.5 v6” program. The structure - The theoretical part of the work deals with the accounting of money, concept, essence, importance. The legal acts regulating cash accounting in Lithuania are analyzed. The practical part describes the company's accounting policy together with the economic transactions registered in December. Also, financial and tax reports are prepared, financial and tax reporting is discussed, and an analysis of the company's financial activity is prepared. The work consists of 99 pages, 68 tables, 32 figures, 24 references and sources of information, 15 appendices.	en
dc.description.abstract	Baigiamojo darbo teorinėje dalyje aptariama pinigų apskaita, sąvoka, esmė, svarba. Išanalizuojami teisės aktai reglamentuojantys pinigų apskaitą Lietuvoje. Praktinėje darbo dalyje aprašoma įmonės apskaitos politika kartu su gruodžio mėnesio užregistruotomis ūkinėmis operacijomis. Sudaromos finansinės ir mokestinės ataskaitos, parengiama įmonės finansinės veiklos analizė	en_US
dc.language.iso	other	en_US
dc.subject	Pinigų apskaita, pinigų apskaitos reglamentavimas, pinigai.	en_US
dc.title	Pinigų apskaita uždarojoje akcinėje bendrovėje „Moderni buhalterija“	en_US
dc.title.alternative	Cash accounting Limited Liability Company „Modern bookkeeping	en
dc.type	Other	en_US