Su darbo santykiais susijusių įsipareigojimų apskaita uždarojoje akcinėje bendrovėje „Nojus“

Stasiulytė, Skirmantė

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Su darbo santykiais susijusių įsipareigojimų apskaita uždarojoje akcinėje bendrovėje „Nojus“

Stasiulytė, Skirmantė

URI: http://dspace.kaunokolegija.lt//handle/123456789/1077

Data: 2018-06-06

Santrauka:

Darbe siekiama parodyti su darbo santykiais susijusių įsipareigojimų sampratą bei jų reglamentavimą Lietuvos Respublikoje. Pateikiamos ir aprašomos bendrovės „Nojus“ apskaitoje užregistruotos įvykusios ūkinės operacijos, kuriomis remiantis yra sudaromos mokestinės ir finansinės ataskaitos bei pildomi su darbo santykiais susiję dokumentai. Remiantis sudarytų finansinių ataskaitų duomenimis atliekami santykinių finansinių rodiklių, tokių kaip pelningumo, mokumo, apyvartumo, skaičiavimai. Pateikiama minėtų rodiklių analizė bei išvados.

Description:

Skirmantė Stasiulytė. Accounting for Liabilities Related to Employment Relationships and Tax Reports and Financial Statements of the UAB “Nojus”. Professional BA thesis. Academic Supervisor – Lecturer Asta Šuminienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 52 pages. Description of the professional BA thesis. Companies have a number of employmentrelated obligations, such as salary, bonuses, holidays, etc., which the company must perform in accordance with the law. In order to keep the business healthy and prosperous the company must take care of its workers and provide them with the best possible and appropriate working conditions because the state of the company's business is directly affected by them. In each reporting year, companies calculate compulsory fees, filled in declarations and prepare financial statements. The main problem of the professional BA thesis: in what ways and methods the UAB “Nojus” manages the accounting for liabilities related to employment relationships and preparing financial statements. The aim of the professional BA thesis - register the transactions of the UAB "Nojus" which are related to the obligations of the employment relationship and prepare financial and tax reports. Methods of the research professional BA thesis: in the course of this work an analysis and synthesis of sources were made. In preparing the company's financial statements was used an electronic spreadsheet MS Excel and relevant documents templates were used also various legal acts were relied on. To analyse the company's financial statements an electronic spreadsheet MS Excel was used again, using financial analysis methods, comparing a few annual rates, graphically representing them and performing calculations. The structure. The theoretical part compares different accounting concepts of the authors, analyses financial accounting tasks, functions, significance. It also describes accounting laws, standards and provisions governing the accounting of wages and related liabilities. The results. The thesis analyzes the concept of labor relations with related obligations and their regulation in Lithuania. It also describes the transactions registered by the company's accounting including Financial and tax reports which prepared by UAB "Nojus". According to the data of the concluded financial statements, calculations of relative financial indicators, such as profitability, solvency, turnover, are made. The analysis and conclusions of the mentioned indicators are presented. The work consists of 52 pages, 1 tables, 46 figures, 27 references and sources of information, 18 appendices.

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