Ilgalaikio materialiojo turto apskaitos ypatumai viešojoje įstaigoje „Kauno kolegija“

Vasiliauskaitė, Laura

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Ilgalaikio materialiojo turto apskaitos ypatumai viešojoje įstaigoje „Kauno kolegija“

Vasiliauskaitė, Laura

URI: http://dspace.kaunokolegija.lt//handle/123456789/1080

Data: 2018-06-06

Santrauka:

Baigiamojo darbo teorinėje dalyje aptariama viešojo sektoriaus ilgalaikio materialiojo turto samprata teoriniu pagrindu bei analizuojama visa šio turto apskaita. Praktinėje darbo dalyje pateikiama VŠĮ „Kauno kolegija“ charakteristika, apskaitos politika, vaizduojamas apskaitos tvarkymas, pateiktos įmonės finansinės ir mokestinės ataskaitos ir jų analizė.

Description:

Laura Vasiliauskaitė. The peculiarities of accounting for fixed assets in a public institution "Kauno kolegija“. Professional BA thesis. Academic Supervisor - lecturer Jovita Žukienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 70 pages. Relevance of work: The final work examines the company's long-term tangible assets as it is needed for every company's activities. In accounting, the company's assets are perceived as a financial asset that is owned and used by the company. Long-term tangible assets play a very important role in the management of bookkeeping in each enterprise. No matter what the company is doing, the work would be much harder without these assets. Every asset in the company's business is useful in its own way, so it needs to be accounted for, not only to know how much assets company has, but also to know how much it cost for the company, provides services or how much it wears out. Therefore, this bachelor paper shows what methods are used in “Kauno kolegija" to manage the assets and how financial statements should be prepared in order to reflect the actual financial status of “Kauno kolegija”. Purpose of work - to carry out the accounting of the public company "Kauno kolegija", focusing on long-term tangible assets. Working methods: analysis of scientific literature, analysis and synthesis of online sources, as well as comparative analysis of laws and regulations, analysis of documents of the public institution "Kauno kolegija", filling the operations in the Microsoft Office Excel program, filling in declarations ABBYY eFormFiller 2.5 v7". And the preparation of financial statements received, graphic representation, grouping, specification and comparison of accounting information. Structure of the work: the theoretical part of work discusses the concept of the long-term tangible assets of the public sector on a theoretical basis and analyzes the entire accounting of tangible assets. Practical part of the work presents the characteristics of the public institution "Kauno kolegija", accounting policy, depicting accounting management, presenting the company's financial and tax reports and analyzing them. The results of the work: seeing financial and tax reports we can say that company controls it’s assets well which has a positive impact on the overall financial position and performance of the company, and this asset has a significant impact on the company's performance, since no matter what activities company do, without these assets activities are impossible. Short suggestions / recommendations: as the company does not have a single program that combines long-term tangible assets with other areas, it is proposed to introduce a single accounting program in order to avoid accounting mistakes and to achieve faster and more efficient long-term tangible assets accounting. The work consists 70 pages, 10 tables, 67 pictures, 23 references and sources of information and 60 appendices.

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