Ilgalaikio materialiojo turto apskaita ir ataskaitų rengimas uždarojoje akcinėje bendrovėje „Alfa“

Urbštaitė, Neda

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dc.contributor.author	Urbštaitė, Neda
dc.date.accessioned	2019-03-07T07:29:20Z
dc.date.available	2019-03-07T07:29:20Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1081
dc.description	Long-term tangible assets are used by all companies regardless of their size and activity profile. Long-term tangible assets are very significant for companie’s financial result, thus, it is important to perform a detailed analysis of these assets. Company‘s purpose is to get income, so assets are brought to get benefit and make the performance easier. The correct record of assets, confirm exhaustive and sure information for customers about the company‘s available assets ant assets use. The main problem of the thesis – source of literature and legislation define fixed assets in a different way, so it is very important to understand the fixed assets accounting. Being certain of the correct asset accounting in the finance report can perform fixed asset analysis qualitatively which indicate the factual asset status. The aim of the work is to make the finance report and taxing declaration of the UAB „Alfa“, reveal fixed assets accounting. Research and summary were carried out based on the legislation of the Republic of Lithuania and corresponding literature. Comparisons, summary method, the company’s finance information, fixed and assets analysis have been carried out. General journal, ledger and financial statements prepared with Excel spreadsheet. The work consist of two parts. In the first part accounting regulations in Lithuania and the European Union are pointed out and fixed – asset regulations are presented the company’s accounting policy is reviewed. In the second part January month of the current year economic operation is presented, financial report is made ant tax return is given. The study of the literature to find out that accounting regulation was done on triplicate base levels: international, national and institutional. Each company has to formulate formulate company’s accounting policy, which is concerned with accounting regulation law. Registered economic operation is described and justified with finance papers. Reporting cycle Financial statement and tax return are made for the accounting period in compliance with local registration. Fixed assets analysis is carried out.	en
dc.description.abstract	Baigiamajame darbe aprašyta ilgalaikio materialiojo turto samprata ir reikšmė, pateikiamas ilgalaikio materialiojo turto reglamentavimas. Apibūdinama įmonės veikla, pateikiamos sausio mėnesio ūkinės operacijos su visais privalomais dokumentais. Sudarytos finansinės ataskaitos ir parengiamos mokestinės deklaracijos.	en_US
dc.language.iso	other	en_US
dc.subject	Ilgalaikis turtas, materialusis turtas, ataskaitos, apskaita	en_US
dc.title	Ilgalaikio materialiojo turto apskaita ir ataskaitų rengimas uždarojoje akcinėje bendrovėje „Alfa“	en_US
dc.title.alternative	Fixed Asset Accounting and report preparation of UAB “Alfa”.	en
dc.type	Other	en_US