Santrauka:
Baigiamaojo darbo teorinėje dalyje aptariama vienos iš populiariausių teisinių formų individualiosios įmonės samprata, reglamentavimas Lietuvoje, apskaitos ypatumai ir individualių įmonių lyginimas su kitomis verslo rūšimis, o praktinėje pateikiamas apskaitos tvarkymas, finansinių ir mokestinių ataskaitų sudarymas ir finansinių ataskaitų analizė, remiantis IĮ „Gurume“ pavyzdžiu.
Description:
Danielė Navardauskaitė. Peculiarities of the Sole Trader’s Accounting at the Sole Trader "Gurume". Professional BA thesis. Academic Supervisor Asta Šuminienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. Kaunas, 2018.
Description of the work. The subject of accounting in the final thesis is a juridical person of an unlimited civil liability – the Sole Trader. Economic transactions were registered and financial and tax reports were concluded based on the example of the Sole Trader "Gurume". The aim of the finan thesis: to compile financial and tax reports of "Gurume". Methods of the research. Analysis and synthesis of basic laws and regulatory acts regulating the activities of sole traders, collection, grouping, elaboration and summarization of accounting information. The structure. This paper consists of two chapters. The first chapter contains information about the concept of sole traders, accounting peculiarities, regulation in Lithuania and the comparison of the individual enterprises with other business types. The second chapter consists of economic transactions registrations in accounting following the data from the sole trader "Gurume", preparation of tax and financial reports and analysis the latter. The results: According to the Sole Trader "Gurume" accounting policies there were registered 27 economic transactions registered in January, 2018. Accounting documents justifying these transactions, personal and impersonal accounting registers, financial and tax reports were prepared and carried out analysis of these financial reports was done. The final thesis consists of 41 pages, 31 tables, 8 figures, 21 references and sources of information, 37 appendices.
