Uždarosios akcinės bendrovės „Zunda“ su darbo santykiais susijusių įsipareigojimų apskaita ir ataskaitų sudarymas

Liaškinienė, Justina

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dc.contributor.author	Liaškinienė, Justina
dc.date.accessioned	2019-03-14T09:27:42Z
dc.date.available	2019-03-14T09:27:42Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1183
dc.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.	en
dc.description.abstract	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.	en_US
dc.language.iso	other	en_US
dc.subject	Įsipareigojimai, darbo santykiai, apskaita, finansinės ataskaitos, mokestinės ataskaitos.	en_US
dc.title	Uždarosios akcinės bendrovės „Zunda“ su darbo santykiais susijusių įsipareigojimų apskaita ir ataskaitų sudarymas	en_US
dc.title.alternative	A limited liability company ,,Zunda’’ accounting for workrellated liabilities and reporting	en
dc.type	Other	en_US