Santrauka:
Darbe nagrinėjama atsargų apskaitos metodika, aprašyta UAB „Begalybės logistika“ atsargų apskaita ir parengtos mokestinės bei finansinės ataskaitos. Pagal gautus duomenis atlikta rodiklių analizė ir pateiktos išvados.
Description:
Ingrida Stancelytė. Supply accounting within limited liability company „Begalybės logistika“. Professional BA thesis. Academic Supervisor: lecturer Jevgenija Česnauskė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/University of Applied Sciences. It is of great importance to any company to perform accounting in a correct manner as otherwise actual performance figures of the company are skewered and this may also lead to inappropriate managerial and investments decisions. Purpose of the paper is to analyse supply accounting methods within limited liability company „Begalybės logistika“. During the course of the paper various Lithuanian and foreign literature was analysed including main laws governing accounting. Information was grouped, detailed and analysed. In order to perform the financial analysis following methods were used: structural and ratio analysis and graphical representation. The paper consists of two chapters. The first one outlines the theoretical aspects of supply accounting and management, summarizes the business model and accounting principles of „Begalybės logistika“. The second chapter outlines registered business operations and their influence on financial and tax reports. Analysis is performed by evaluating the companies‘s financial state and results. Upon completion deductions were made that the company complies with accounting laws of the Republic of Lithuania and The Republic of Lithuania business accounting standards. Accounting reports fully reflect the company business activities, tax reports are prepared inline with company policy. Supply accounting is performed in conformance with regulatory standards and laws. Registered transactions relating to supply accounting have a direct influence on not only financial but also tax reports. Paper consists of 44 pages, 41 table, 18 pictures, 19 references, 27 appendices.
