Akcinės bendrovės „Premia KPC“ atsargų apskaita ir ataskaitų sudarymas

Muchinaitė, Karina

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dc.contributor.author	Muchinaitė, Karina
dc.date.accessioned	2019-03-07T08:00:53Z
dc.date.available	2019-03-07T08:00:53Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1085
dc.description	Karina Muchinaitė. Stock Records and Preparation of Statements of Stock Company PREMIA KPC . Bachelor's Thesis. Thesis Supervisor Birutė Vasiliauskienė, Kaunas College, Faculty of Management and Economics, Department of Accounting and Economics. Accounting is integral to the operation of the company. It is necessary for analysis of the operation of the company, it facilitates in finding appropriate solutions, which help to manage the company properly. Only appropriate handling of the accounting records of the company following all laws regulating accounting records, helps in saving resources, comparing expenses with income and observing financial discipline. It is important for every company to keep stock records accurately and properly as, otherwise, real operating results of the company are misrepresented, and its users make inappropriate management and investment solutions. The aim of the final paper is to prepare financial statements and tax reports of SC PREMIA KPC by emphasising stock records. Writing the paper has involved studying the essential laws and legislative acts regulating bookkeeping and accounting, analyzing, scientific literature resources on the subject of stock, grouping, detailing and comparing the information on accounting of the company. It also has involved financial analysis, aggregating and graphical representation of the data. The final paper consists of two chapters: the first one provides the meaning of stock records in bookkeeping and accounting, stock methods and ways. It also contains regulations on stock records. The second chapter of the final work provides the characteristics of the company, considers the transactions registered in the company and their impact on financial statements and tax reports. Carrying out analysis of financial statements has included the assessment of the financial state of the company and its operating results. After the completion of the paper, it is possible to state that the company is engaged in its activities in accordance with all required regulations. Financial statements fully reflect the operation of the company, tax reports are prepared in accordance with the operation kind of the company Stocks are recorded following the laws regulating stock records. The registered transactions related to stock records have a direct impact not only on financial statements but also on tax reports. The final paper consists of 51 pages, 23 tables, 22 figures, 21 literature and information resources, 30 appendices.	en
dc.description.abstract	Atsargos kiekvienai įmonei yra svarbus turtas, todėl būtina jas tvarkyti laikantis visų atsargos reglamentavimo būdų. Teisingai vedama apskaita neiškreipia įmonės rezultatų. Dėl šios priežasties, atsargų apskaita turi būti vedama atsakingai ir teisingai, nes ir mažos klaidos gali iškreipti įmonės rezultatus bei įtakoti neteisingiems įmonės vadovų sprendimams.	en_US
dc.language.iso	other	en_US
dc.subject	Atsargos, apskaita, finansinės ataskaitos, mokestinės ataskaitos.	en_US
dc.title	Akcinės bendrovės „Premia KPC“ atsargų apskaita ir ataskaitų sudarymas	en_US
dc.title.alternative	Stock Records and Preparation of Statements of Stock Company PREMIA KPC	en
dc.type	Other	en_US