Santrauka:
Buhalterinė apskaita pateikia duomenis apie įmonės finansinę būklę bei veiklos rezultatus, pinigų srautus. Ši informacija yra naudojama tam, kad ūkio subjekto veikla būtų tinkamai įvertinta vidaus bei išorės vartotojų, kad vadovybė priimtų teisingus sprendimus siekiant užtikrinti veiklos tęstinumą. Todėl neteisinga buhalterinė piniginio straipsnio apskaita daro įtaką ne tik finansinių ataskaitų tikslumui ir teisingumui, bet ir jų vartotojams bei sprendimų priėmimui.
Description:
Martina Stankute. Cash accounting in Jota closed joint stock company and preparation of reports. Professional Bachelor thesis. Assistant to the Labor Inspectorate Angelė Vizgaitytė, Department of Accounting and Finance, Faculty of Management and Economics, Kaunas College.
Job Description - Accounting provides data on the company's financial position and performance, cash flows. This information is used to ensure that the entity's performance is properly measured by internal and external users in order for management to make the right decisions to ensure continuity of operations. Therefore, the incorrect accounting book of monetary items affects not only the accuracy and accuracy of financial statements, but also their users and decision-making.
The aim of the work is to compile financial and tax reports of Jota UAB, emphasizing the cash accounting.
Methods of work - collecting, analyzing, grouping and comparing literature and other sources of information about money accounting, analyzing, analyzing, analyzing financial reports in the MS Excel spreadsheet, analyzing the main laws and regulations, standards of accounting, standards, analysis of financial statements.
Structure of the work - the theoretical part reviews the regulation of the monetary accounting in Lithuania, as well as the regulation of the financial statements of Jota UAB. Practical part describes in detail the cash accounting process UAB Jota from the initial documents to the preparation of financial statements and tax declarations.
The results of the work - describes the main laws and standards governing the monetary accounting in Lithuania, the systematized information on monetary regulation, described the economic operations of January.
Structure: 101 pages, 46 charts, 17 figures, 20 literature and information references, 19 appendices.