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UAB „Darba“ darbo santykiais susijusių įsipareigojimų apskaita ir ataskaitų sudarymas
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| dc.contributor.author | Gečiauskienė, Laima | |
| dc.date.accessioned | 2019-07-03T06:00:42Z | |
| dc.date.available | 2019-07-03T06:00:42Z | |
| dc.date.issued | 2019-06-11 | |
| dc.identifier.uri | http://dspace.kaunokolegija.lt//handle/123456789/1749 | |
| dc.description | The main problem of the BA thesis. Wages in every company are very important because they affect the most important group of the company's resources - employees. There are many internal and external factors that determine wage levels. The object of BA thesis. UAB „Darba“ payroll accounting. The aim of the BA thesis. Review the theoretical aspects of earnings and perform a payroll analysis of UAB “Darba”. Objectives of the BA thesis. 1. To review scientific literature on the concept and evolution of wages. 2. To analyze and discuss legal acts regulating payroll accounting in Lithuania. 3. To register and describe the operations on payroll system of UAB “Darba”. 4. To prepare the financial and tax reports of UAB “Darba”. Methods of the BA thesis. The scientific literature review and analysis, presentation of the company, for data processing: analysis of company financial statements, formulation of conclusions. The structure of the BA thesis. The theoretical part discusses the concept of wages, functions, legal acts regulating payroll accounting in Lithuania. The practical part of the work presents the registered economic transactions of the company, analyzed the most important economic transactions related to wage costs. Prepared financial and tax reports highlighting the impact of wages on them. Results of BA thesis. At the end of the work the main conclusions of the work are presented. The concept of pay, functions. Legislation regulating payroll accounting in Lithuania has been introduced. The impact of 40 book operations, prepared and analyzed by the financial and tax report on the balance sheet item “Obligations related to labor relations” was recorded and described for UAB “Darba”. At the end of the work the main conclusions of the work are presented. | en |
| dc.description.abstract | Teorinėje dalyje aptariama darbo užmokesčio samprata, funkcijos, išanalizuoti teisės aktai reglamentuojantys darbo užmokesčio apskaitą Lietuvoje. Praktinėje darbo dalyje pateikiamos užregistruotos įmonėje įvykusios ūkinės operacijos, išanalizuotos svarbiausios ūkinės operacijos, susijusios su darbo užmokesčio sąnaudomis. Parengtos finansinės ir mokestinės ataskaitos išryškinant darbo užmokesčio įtaką joms. | en_US |
| dc.language.iso | other | en_US |
| dc.subject | Darbo užmokesčio sistema, uždaroji akcinė bendrovė, ūkinės, finansinės ir mokestinės ataskaitos, finansinė analizė | en_US |
| dc.title | UAB „Darba“ darbo santykiais susijusių įsipareigojimų apskaita ir ataskaitų sudarymas | en_US |
| dc.title.alternative | Accounting and Reporting of Employment Related Liabilities of “UAB Darba” | en_US |
| dc.type | Other | en_US |
