Pridėtinės vertės mokesčio apskaita uždarojoje akcinėje bendrovėje „Žuvis“ ir ataskaitų sudarymas

Šimkutė, Brigita

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dc.contributor.author	Šimkutė, Brigita
dc.date.accessioned	2019-03-07T13:10:26Z
dc.date.available	2019-03-07T13:10:26Z
dc.date.issued	2018-06-07
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1104
dc.description	Brigita Šimkutė. Accounting of value added tax in UAB “Žuvis” and formation of statements. Professional BA thesis. Academic Supervisor - Lecturer Angelė Vizgaitytė. Accounting and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. The value added tax, its tariffs in Lithuania and the countries of the European Union are analysed in bachelor's thesis. The authors‘ opinion about the essence of the value added tax is presented. The standard and reduced rates of value added tax and other peculiarities are analysed. The analysis of the accounting policy of UAB “Žuvis” and formation of tax reporting. The main problem of the thesis - what means and methods are used by UAB “Žuvis” for managing of accounting of value added tax and the correct preparation of financial statements and tax reports. The aim of the thesis - to compose financial statements and tax reports of UAB “Žuvis”, highlighting the accounting of value added tax. Object of the thesis: accounting of value added tax of UAB “Žuvis”. Methods of the research - analysis of main laws and normative legal acts, which regulate accounting, collecting, detailing, comparing and summarizing of accounting information, analysis of activities of private limited liability company “Žuvis“. The structure - the professional bachelor thesis consists of two sections: the theoretical part of the work and the practical part of the work. The laws and legal acts of the Republic of Lithuania and the European Union, which regulate accounting, are described in the theoretical part. The activities of the company, the accounting policy, the registration of economic transactions, which took place in January 2018, in accounting are presented in the practical part. The set of financial statements and tax reports are composed. In January, the company suffered a loss as in the previous financial period. In order to improve the financial position, the company should accelerate turnaround of resources. The work consists of 55 pages, 33 tables, 33 figures, 20 references and sources of information, 33 appendices.	en
dc.description.abstract	Bakalauro baigiamajame darbe yra nagrinėjama pridėtinės vertės mokestis, jo tarifai Lietuvoje ir Europos Sąjungos šalyse. Pateiktos autorių nuomonės apie pridėtinės vertės mokesčio esmę. Analizuojami pridėtinės vertės mokesčio standartinis ir lengvatiniai tarifai bei kiti ypatumai. UAB „Žuvis“ apskaitos politikos analizė ir finansinių bei mokestinių ataskaitų sudarymas.	en_US
dc.language.iso	other	en_US
dc.subject	Pridėtinės vertės mokestis, apskaita, ataskaitos.	en_US
dc.title	Pridėtinės vertės mokesčio apskaita uždarojoje akcinėje bendrovėje „Žuvis“ ir ataskaitų sudarymas	en_US
dc.title.alternative	Accounting of value added tax in UAB “Žuvis” and formation of statements	en
dc.type	Other	en_US