Santrauka:
Baigiamajame darbe supažindinama su ilgalaikių ir trumpalaikių įsipareigojimų samprata ir apskaita. Analizuojama ilgalaikių ir trumpalaikių įsipareigojimų apskaita Lietuvoje. UAB „Pipiras“ įmonės veikla ir apskaita nuo pirminių dokumentų iki finansinių mokestinių ataskaitų akcentuojant ilgalaikius ir trumpalaikius įsipareigojimus.
Description:
Description of the professional BA thesis. This paper introduces the concept and accounting of long-term and short-term liabilities. Furthermore, it analyses long-term and shortterm liabilities in Lithuania. Pipiras UAB activities and accounting from primary documents to financial tax reports, emphasizing long-term and short-term liabilities. The main problem of the professional BA thesis. An element directly relevant to the assessment of a company’s financial status is an obligation that is described as a current liability of the company, the performance of which will determine the company’s resources. The aim of the professional BA thesis: to prepare the financial reports of the company Pipiras UAB. Methods of the professional BA thesis – review of scientific literature and other information sources. Financial reports of the company Pipiras UAB. The structure. The first chapter introduces the concept of long-term and short-term debt obligations, grouping, influence on the company‘s activities and their recognition in the financial accountability. The second chapter represents the activities, structure, registration of economic transactions of long-term and short-term liabilities and preparing financial reports of Pipiras UAB. The results. The accounting instructions for long-term and short-term liabilities have been analyzed as per information sources. This is represented in the financial accountability of economic operations of Pipiras UAB. The work consists of 54 pages, 17 tables, 28 figures, 17 references and sources of information
