Uždarosios akcinės bendrovės „Namams“ atsargų apskaita

Urbštaitė, Goda

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dc.contributor.author	Urbštaitė, Goda
dc.date.accessioned	2019-03-07T07:15:28Z
dc.date.available	2019-03-07T07:15:28Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1079
dc.description	Goda Urbštaitė. Stock Accounting at the UAB ‘Namams’. Final thesis. Academic Supervisor - Lecturer Birutė Kaladienė. Accounting and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences.- Kaunas, 2018. 47 pages. Description of the (professional BA thesis) - every company uses stock in different activities. The main purpose of a company is to generate revenue, hence companies acquire resources in order to achieve it. Inventory is one part of current assets. No company can run without stock. The main problem of the (professional BA thesis) - each organization wants to become profitable and successful, it has to establish its accounting policy, which focuses on describing inventory accounting policies, because the right method of inventory accounting and inventory valuation is highly dependent on any performance. The aim of the (professional BA thesis) - The purpose of work is to form financial and tax report for the private limited company ‘Namams’. Objectives of the (professional BA thesis) : the tasks of the work include the clarification of the essence of the reserves and their regulation, the disclosure of the organization of inventory accounting at UAB ‘Namams’, as well as the recording of transactions that reveal the activities of UAB ‘Namams’, and the movement of inventories and to prepare a precise and fair set of financial statements and tax reports. Methods of the research (professional BA thesis) – by analysing and summarising the submitted material, basic laws and legislations are followed. The methods of comparison, accumulation, company financial data grouping, and analysis of long term assets are used. The General Journal, General Ledger and financial reports are made with Ms Excel. The structure – the thesis consists of two parts. In the first part explains the essence of the stock regulations on inventory accounting are presented, company‘s inventory accounting direction is overviewed. In the second part, economic transactions of December are presented. Financial reports are made and tax declarations are prepared. Registered economic transactions reveal main activities and accounting of the UAB ‘Namams’. Every single transaction is recorded and backed up by respected documents. Financial reports and taxes declarations are prepared for reported periods. An analysis of financial statements was carried out in the analysis of current assets. Scope of the work – the work consists of 47 pages, 21 tables, 25 figures, 21 sources of literature.	en
dc.description.abstract	Baigiamojo darbo pirmame skyriuje paaiškinama atsargų esmė, pateikiamas atsargų reglamentavimas, apžvelgiama įmonės atsargų apskaitos politika. Antrame skyriuje pateikiamos gruodžio mėnesio ūkinės operacijos, sudaromos finansinės ataskaitos, parengiamos mokestinės deklaracijos bei atliekama finansinė analizė akcentuojant trumpalaikio turto straipsnį.	en_US
dc.language.iso	other	en_US
dc.subject	Atsargos, trumpalaikis turtas, įkainojimo metodai, atsargų apskaita, finansinės ataskaitos, mokestinės ataskaitos.	en_US
dc.title	Uždarosios akcinės bendrovės „Namams“ atsargų apskaita	en_US
dc.title.alternative	Stock Accounting at the UAB ‘Namams’	en
dc.type	Other	en_US