Santrauka:
Baigiamąjį darbą sudaro du skyriai. Pirmame skyriuje aptariama pridėtinės vertės mokesčio samprata ir teisės aktai, kurie reglamentuoja PVM. Antrame skyriuje pateikiamas įmonės UAB „Saga“ vieno ataskaitinio laikotarpio ūkinių operacijų registravimas apskaitoje, akcentuojant pridėtinės vertės mokesčio apskaitos ypatumus. Sudaromos finansinės ir mokestinės ataskaitos. Atskleidžiami jose įrašomų apskaitos duomenų tarpusavio ryšiai.
Description:
Neringa Štreimikytė. UAB “Saga” accounting for the entity and compilation of financial and tax reports Final work. Head of the work is lecturer Erika Besuspariene, Department of Accounting and Finance, Faculty of Management and Economics, Kaunas College. Relevance of research - all companies pay value added tax, one more or less less, theoretically it is possible to receive income without paying VAT, but in practice such examples are difficult to find. Objective -to compile financial and tax reports of UAB Saga highlighting value added tax accounting. Methods of research - comparative analysis of VAT regulating basic laws and normative acts, analysis of literature sources, gathering of accounting information, grouping, elaboration, and generalization, analysis of activity of the closed joint-stock company "Saga", using horizontal and vertical analysis. Structure - in the theoretical part, the concept and value added tax is analyzed. Results - UAB "Saga" treats the accounts and prepares financial statements according to business accounting standards, the Law on Accounting of the Republic of Lithuania, and the Law on Financial Accountability of Companies of the Republic of Lithuania. VAT in the company are recognized in accordance with. After analyzing the activity of UAB Saga and summarizing the results, it was found that during the whole analyzed period the company was operating profitable and developed rapidly. Thesis consists of 55 pages, 24 tables, 24 pictures, 14 literature and information sources, 14 annexes.