Bendrųjų ir administracinių sąnaudų apskaita uždarojoje akcinėje bendrovėje „Švaros seserys“

Stankevičiūtė, Gabrielė

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dc.contributor.author	Stankevičiūtė, Gabrielė
dc.date.accessioned	2019-03-07T06:40:49Z
dc.date.available	2019-03-07T06:40:49Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1076
dc.description	Gabrielė Stankevičiūtė. Accounting of general and administrative expenses of UAB “Švaros Seserys” The final work. Supervisor lect. Roma Viselgienė, the Faculty of Management and Economics, department of Finance of Kaunas College. For each company the main goal is to gain the biggest profit, therefore, if you want to know condition of the company, you need to evaluate emerging costs. General and administrative expenses are added but not evaluated as a part of sales prime cost of the company. Costs can increase and heavily reduce a profit of the company before taxation if you do not control it properly. For this reason, the heads of structural units and chief accountant must know the specifics of general and administrative expenses. The main problem is to find out the value of general and administrative expenses, the essence of accounting of UAB “Švaros Seserys”. The main aim is to conclude financial and fiscal reports, to highlight the accounting of general and administrative expenses of UAB “Švaros Seserys” by analyzing the ways and methods of accounting. Analysis and synthesis of online sources and literature were completed by preparing the final work. Accounting operations were registrated by using program of accounting “Stekas Plius”, fiscal reports were made by using “Abby form filler” and financial accountability was made by using “Microsoft Excel”. The final work consists of two chapters. In the first chapter, there were discussed the value, recognition and features of general and administrative expenses. Also, there were evaluated diferences of regulation of general and administrative expenses between Business Accounting Standards (BAS) and law on corporate income tax of Republic of Lithuania. In the second chapter an overview was provided registration of economic transactions in accounting durin one reference period of alleged company UAB “Švaros Seserys”, highlighting the peculiarities of general and administrative expenses. Financial and fiscal reports were also concluded. Financial reports were carried out by making vertical and horizontal analysis and analysis of financial rate. After preparing the final work it was found that financial analysis of the company gives a lot of information about condition of the company. By analysing legal act turned out that general and administrative expenses in Lithuania are regulated by the law on corporate income tax of Republic of Lithuania and 11th standart of management accounting “Sąnaudos”. During the reporting period 37 operations were registrated according to which financial and fiscal reports were made. After the conclusion of financial acocuntability it was possible to fulfill the financial analysis of the company which is not stable in the company. Work consists of 64 pages, 62 pictures, 11 tables, 6 facings and 20 sources of information.	en
dc.description.abstract	Baigiamojo darbo teorinėje dalyje pagrįsta bendrųjų ir administracinių sąnaudų esmė ir ypatybės, įvykdyta teisės aktų palyginamoji analizė. Praktinėje dalyje užregistruotos uždarosios akcinės bendrovės „Švaros Seserys“ ūkinės operacijos, sudarytos finansinės ir mokestinės ataskaitos, atlikta finansinių ataskaitų ir rodiklių analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Sąnaudos; bendrosios ir administracinės sąnaudos; apskaita; finansinės ataskaitos; analizė.	en_US
dc.title	Bendrųjų ir administracinių sąnaudų apskaita uždarojoje akcinėje bendrovėje „Švaros seserys“	en_US
dc.title.alternative	Accounting of general and administrative expenses of UAB “Švaros Seserys”	en
dc.type	Other	en_US