Santrauka:
Darbo užmokestis ir susiję įsipareigojimai yra viena aktualiausių šių dienų temų. Darbuotojai siekia kuo daugiau uždirbti, darbdaviai privalo atsižvelgti į įmonės veiklą ir nustatyti atitinkamą atlyginimo dydį, kad nepatirtų nuostolių. Darbo užmokestį ir susijusius mokesčius apskaičiuoja buhalteris.
Description:
Justina Liaškiniene. A limited liability company ,,Zunda’’ accounting for workrellated liabilities and reporting. Proffesional BA thesis.Academic study leader Birutė
Vasiliauskienė, Accounting and Finance Departament, Faculty of Managment and Economics,
Kauno Kolegija/ University of applied Sciences.
Job description. Payroll taxes and related commitments are one of the most important
days of the day. Employees are seeking to earn as much work as possible, employers must take into
account the activities of the company and determine the appropriate amount of remuneration so as
not to suffer losses. Payroll taxes and related taxes are accounted for by the accountant.
Work objective. Compilation of financial and tax reports in relation to the employment
relationship in the context of accounting.
Work methods. Analysis of Lithuanian and foreign literature, internet sources,
scientific articles and legislation regulating book keeping.
The structure: The final bachelor thesis consists of two parts-theoretical and practical.
The theoretical part, the analysis of the scientific literature and the opinion of different authors
about the concept of the obligations related to labor relations, the concept and meaning, and the
taxes, paid from wages and salaries. As well as the main work regulating laws are analyzed, what
norm is obligatory to observe. The part of the internship work describes the accounting policy in the
analyzed company, analyzes the accounting operations of the reporting period and their effect on
financial and tax reports. An analysis is carried out to assess the profitability of the company and
other financial charges
Results of work. Job-related commitments arise from a contract of employment. The
salary is indicated in the contract of employment, the minimum wage is approved by the
Government of the Republic of Lithuania. Taxes paid to the State Tax Inspectorate and the State
Social Insurance are paid on the paid payroll tax. The main laws regulating work in Lithuania are
the Labor Code of the Republic of Lithuania, the Labor Code of the Republic of Lithuania, the
Constitution of the Republic of Lithuania, Business Accounting Standards, Tax Laws and EU
Directives. Signing up for one-month business operations, financial and tax reports. A financial
analysis of the company's activities was also carried out.
Recommendations. It is recommended that the company reduce the number of
employees as the expenses incurred are higher than the income received
The work consists of 80 pages, 40 tables, 23 figures, 23 references and sources of
information, 18 appendices.