Viešosios įstaigos „Geroji širdelė“ buhalterinė apskaita ir finansinių ataskaitų rengimas

Vitkevičiūtė, Karolina

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Viešosios įstaigos „Geroji širdelė“ buhalterinė apskaita ir finansinių ataskaitų rengimas

Vitkevičiūtė, Karolina

URI: http://dspace.kaunokolegija.lt//handle/123456789/1082

Data: 2018-06-07

Santrauka:

Baigiamajame darbe aptariamas ne pelno siekiančių įmonių apskaitos reglamentavimas, analizuojant pelno nesiekiančių įmonių ypatumus bei jų apskaitą, praktinėje darbo dalyje nagrinėjamas VŠĮ „Geroji širdelė“ apskaitos organizavimas, detaliau išanalizuojama įmonės charakteristika bei ūkinės operacijos.

Description:

Karolina Vitkevičiūtė. Accounting and Reporting of Financial statements of the Public Establishment „Geroji širdelė“. Professional BA thesis. Academic supervisor Doc. Dr. Gailutė Gipienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. … pages. In this professional BA thesis, non-profit organization‘s accountancy, making the financial and tax reports, and also analyzis of these reports are presented. The main problem of the professional BA thesis is that because of different accountancy regulations in Lithuanian Respublic there comes up many problems in organization of non-profit company accountancy. The aim of the professional BA thesis – presentation of non-profit organizations methodical and practical accounting and the preparation of financial reports. Methods of the research in this professional BA thesis were different kind of scientific literature analysis, research data from a professional graduate business enterprise, foreign information literature (scientific articles, books) and legislation analysis. The structure – in the theoretical part, non-profit organizations accountancy regulation is discusses by analyzing non-profit organization‘s peculiarities and accountancy. The practical part of the work deals with the Public Establishment „Geroji širdelė“ accountancy organization, more details are considered about organization characteristics and also about making different transactions. The conclusion of the final thesis - following an analysis of the scientific sources, you can make assumptions, that not-for-profit organizations (NPO) operating principle is the improvement of the country's population living quality and all of the NPO‘s are referred to as the common name of „The Third sector“. These organizations‘ accountancy is handled in accordance with the order of the Minister of Finance of the Republic of Lithuania "On the non-profit legal entities with limited liability accounting and financial reporting rules and submission" released on 22 November 2004. during the period of the year the net operating result was equal to €1363,00, and the book value of the asset in the balance sheet at the end of the period amounted to €31306,00, and equity, fundings and commitments on the whole sum was the same. The work consists of 63 pages, 19 tables, 77 figures, 19 references and sources of information, 13 appendices.

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