Pajamų apskaita uždarojoje akcinėje bendrovėje „Grasta“

Stasiūnaitė, Ieva

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dc.contributor.author	Stasiūnaitė, Ieva
dc.date.accessioned	2019-03-07T13:08:29Z
dc.date.available	2019-03-07T13:08:29Z
dc.date.issued	2018-06-07
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1103
dc.description	Ieva Stasiūnaitė. Income accounting in joint stock company “Grasta”. Final Thesis. Supervisor lecturer Jevgenija Česnauskė. Department of Business Management, Faculty of Management and Economics, Kauno Kolegija of Applied Sciences. In the final work the accounting policy of UAB "Grasta" and formation of financial and tax reports are considered. The relevance of the topic is revealed by the fact that in each company there are various economic transactions or events that affect the changes in assets, equity and liabilities. At the end of the reporting period, the information available is grouped, summed up, results of activity are calculated, and the tax obligations arising during the period are determined. Such information is disclosed in financial and tax reports. Work objective. Having analysed the methods and methods of income accounting to prepare financial and tax reports of UAB "Grasta", highlighting income accounting. Working methods: analysis of literature, bookkeeping and financial reporting legislation, generalization of information, analysis of performance and financial status, graphic representation. The final work consists of two chapters. The theoretical part of the work deals with laws, legal acts regulating income accounting and drawing up of financial statements. In the practical part, the accounting of the transactions of one accounting period in the company is presented, emphasizing the peculiarities of income accounting. Financial and tax reports are prepared. The links between the accounting data recorded therein are disclosed. The main results and conclusions of the work can be summarized in the fact that income accounting is regulated by census accounting standards, corporate income tax law and other laws. In the accounting of income, UAB Grasta organizes accounting in accordance with the SAS and other regulatory acts. During the reporting period, 41 transactions were registered, according to which financial and tax reports were prepared. It has been determined that income-related transactions affect the profit-loss statement. The results of the analysis showed that the results of UAB "Grasta" are satisfactory, in order to improve performance, the company needs to significantly reduce its sales costs. The work consists of 44 pages, 34 tables, 30 pictures, 17 literature and information sources, 24 extras 9 of them is in CD only.	en
dc.description.abstract	Baigiamajame darbe yra nagrinėjama UAB „Grasta“ apskaitos politika ir finansinių bei mokestinių ataskaitų sudarymas. Temos aktualumas atskleidžiamas tuo, kad kiekvienoje įmonėje vyksta įvairios ūkinės operacijos ar įvykiai, kurie įtakoja turto, nuosavo kapitalo ir įsipareigojimų pokyčius. Pasibaigus ataskaitiniam laikotarpiui turima informacija grupuojama, apibendrinama, apskaičiuojami veiklos rezultatai, nustatomos per laikotarpį atsiradusios mokestinės prievolės. Tokia informacija atskleidžiama finansinėse ir mokestinėse ataskaitose.	en_US
dc.language.iso	other	en_US
dc.subject	Pajamos, apskaita, analizė, mokesčiai	en_US
dc.title	Pajamų apskaita uždarojoje akcinėje bendrovėje „Grasta“	en_US
dc.title.alternative	Income accounting in joint stock company “Grasta”	en
dc.type	Other	en_US