Santrauka:
Pirmoje dalyje surinkta ir susisteminta informacija apie ilgalaikius ir trumpalaikius įsipareigojimus bei jų reglamentavimą Lietuvoje. Antroje dalyje pateiktos bei aprašytos ūkinės operacijos susijusios su ilgalaikiais ir trumpalaikiais įsipareigojimais. Pateiktos finansinės ir mokestinės ataskaitos bei jų analizė.
Description:
The main problem of the professional BA thesis. How registered transactions in long-term and short-term liabilities in private limited liability company ,,Bingo 1‘‘ are reflected in finaincial and tax reports, how company ensures theirs fairness. The aim of the thesis is to prepare ,,Bingo 1“ financial and tax reports and to analyze them. Methods of the thesis. Comparison and analysis of scientific literature, accounting documents, other literature sources. The information is presented in accordance with Business Accounting Standarts (VAS), LR normatives acts, accounting and other laws. The work was done using the Microsoft Excel and ABBY file filler programs. The structure of the thesis. In the first part information about long-term and short-term liabilities and their regulation in Lithuania is collected and systematized. In the second part the transactions related to long-term and short-term liabilities are submitted and described. Also, financial and tax report and their analysis are submited. The results of the thesis. The company managers can influence the performance of enterprise when formulating accounting policies related to long-term and short-term liabilities. However, the methods chosen must reflect current operations. So the reliability of information remains a top priority.
