UAB „Alfa“ ilgalaikių ir trumpalaikių įsipareigojimų apskaita

Savickaitė, Ieva

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dc.contributor.author	Savickaitė, Ieva
dc.date.accessioned	2019-07-09T06:19:28Z
dc.date.available	2019-07-09T06:19:28Z
dc.date.issued	2019-06-11
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/1780
dc.description	The paper introduces to the aims and objectives of the long-term and short-term liabilities; there are analysed the liabilities, related to the labour relations; liabilities to the suppliers of leasing, credits and debts and delays at ‘Alfa’, private limited liability company. There are also analysed the economical operations, financial and tax statements, related to long-term and short-term liabilities, and the expectancy analysis of ratios, such as liquidity – solvency and bankruptcy. The purpose of the paper: preparation of financial and tax statements at ‘Alfa’, private limited liability company. The object of the paper: long-term and short-term liabilities at ‘Alfa’, private limited liability company. The methods of the paper: In the paper, there were applied the following methods: the analysis of the scientific and other sources literature, grounding on the standards of business accounting, the legal acts of the Republic of Lithuania and the legislation of accounting. For the empirical part there was applied the software ‚Microsoft Excel, and financial and tax statements. The structure of the paper. In the first unit, there were analysed long-term and short-term liabilities. Following the theoretical method, there were reviewed the aims and objectives of each liability. In the second unit, there were analysed long-term and short-term liabilities at ‘Alfa’, private limited liability company and there was conducted the company’s analysis. The results of the paper. Having conducted the economical operations, related to longterm and short-term liabilities at ‘Alfa’, private limited liability company, there were prepared the financial statements such as balance sheet, profit (loss) statement and having analysed them, considering the liabilities, the payable amounts increased due to the purchased car under leasing. During one year, there also increased the amount paid in one year and other short-term liabilities. The company gained a credit from a bank, debts to the suppliers and the liabilities related to labour relations that make the greatest part to be paid in one year. There was conducted the analysis of ‘Alfa’, the private limited liability company, where there were estimated ratios, having assessed the company’s expectancy of bankruptcy.	en
dc.description.abstract	Pirmoje dalyje yra analizuojami ilgalaikiai ir trumpalaikiai įsipareigojimai. Teoriniu metodu aiškinami kiekvieno įsipareigojimo tikslai, uždaviniai. Antroje darbo dalyje yra analizuojama UAB „Alfa“ įmonės ilgalaikiai ir trumpalaikiai įsipareigojimai bei atliekama įmonės analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Ilgalaikiai ir trumpalaikiai įsipareigojimai, finansinės ataskaitos, mokestinės ataskaitos, santykiniai rodikliai, bankroto tikimybė	en_US
dc.title	UAB „Alfa“ ilgalaikių ir trumpalaikių įsipareigojimų apskaita	en_US
dc.title.alternative	Accounting for Long-term and Short-term Liabilities of “UAB Alfa”	en_US
dc.type	Other	en_US