Uždarosios akcinės bendrovės „Jauki aura“ pridėtinės vertės mokesčio apskaita ir ataskaitų sudarymas

Valentienė, Ilona

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Uždarosios akcinės bendrovės „Jauki aura“ pridėtinės vertės mokesčio apskaita ir ataskaitų sudarymas

Valentienė, Ilona

URI: http://dspace.kaunokolegija.lt//handle/123456789/1111

Data: 2018-06-07

Santrauka:

Lietuvos ir užsienio mokslinės literatūros ir straipsnių analizė. Vadovaujantis PVMĮ apibrėžiama: mokesčio mokėtojai, lengvatiniai tarifai, PVM atskaita. Ūkinių operacijų registravimas apskaitoje, akcentuojant pridėtinės vertės mokesčio apskaitos ypatumus. Sudaromos finansinės ir mokestinės ataskaitos. Atliekama įmonės P(N)A ir balanso dinamikos bei struktūros analizės, veiklos vertinamas pagal auksines balanso taisykles, pelningumo ir likvidumo rodiklių analizė, apskaičiuoti veiklos bei finansinis ciklai.

Description:

Ilona Valentienė. Value Added Tax Accounting and Reporting in the Private Limited Company “Jauki aura”. Professional BA thesis. The thesis Supervisor Lecturer - Birutė Vasiliauskienė, Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. The main problem of the thesis. One of the main taxes in Lithuania and other EU countries is value added tax (VAT) as it can attract large amounts of financial resources. VAT is an indirect consumption tax, and therefore the population is collected through business. There are several types of VAT rates, so there's not a single nuance in accounting for businesses and paying (refunding) this charge. The aim of the thesis. The value added tax accounting, declaration and reporting of the Private Limited Company “Jauki aura”. Methods of the thesis. Analysis of Lithuanian and foreign scientific literature and articles; Analysis of the Laws of the Republic of Lithuania, Business Accounting Standards; Value Added Tax accounting, declaration, comparative analysis of financial statements at "Jauki aura" company. The structure of the thesis. The thesis consists of two parts: theoretical and practical. The theoretical part discusses the significance of value added tax for the country. According to the Law on VAT, the following are defined: taxpayers, preferential tariffs, VAT deduction. Describes the importance of accounting in the company. Practical part of the work includes: registration of transactions of one accounting period in PLC “Jauki aura”, emphasizing the peculiarities of accounting for value added tax. Financial and tax reports are prepared. The links between the accounting data recorded therein are disclosed. The analysis of the company's profit and loss account and balance sheet dynamics and structure is carried out, the activity is assessed in accordance with the rules of the golden rule, the analysis of profitability and liquidity indicators, the operating and financial cycles are calculated. The results of the thesis. The main law regulating VAT is the Law on Value Added Tax of the Republic of Lithuania. PLC "Jauki aura" accounting policy was based on the legislation of the Republic of Lithuania. During December, 27 economic transactions were registered, according to which financial and tax reports were prepared. A financial analysis has shown that the company's results are good. The work consists of 57 pages, 6 tables, 56 figures, 20 references and sources of information, 44 appendices.

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