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Uždarosios akcinės bendrovės „Spin“ ilgalaikio materialaus turto apskaita
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| dc.contributor.author | Ramanauskaitė, Deimantė | |
| dc.date.accessioned | 2019-01-24T07:38:11Z | |
| dc.date.available | 2019-01-24T07:38:11Z | |
| dc.date.issued | 2018-06-06 | |
| dc.identifier.uri | http://dspace.kaunokolegija.lt//handle/123456789/392 | |
| dc.description | Description of the professional BA thesis. Long-term material property takes an important place in a company. It makes sure that the company will be able to return debts on time: to suppliers, banks and company’s stockholders. It’s crucial for a company to decide on right financial and investing solutions, to effectively manage available property, to dispose a correct and up to date accounting information, that reflects financial results. The main problem of the professional BA thesis: PLLC‘s „Spin“ correct presentation of long-term material property in financial and fiscal reports. The aim of the professional BA thesis: to analyse essential accounting aspects of PLLC „Spin“ long-term material property. Methods of the professional BA thesis: scientific and other literature sources analysis, acts of the Republic of Lithuania law, accounting law and other laws as well as VAS were used in preparation of the thesis. „Stekas plus“ accounting program was used in practical part of the study and for financial and fiscal reports. „ABBYY eFormFILLer 2.5 v6“. was used for filling in tax declarations. The structure: The thesis consists of two parts: theoretical and practical. Theoretical part consists of two parts: the concept of long-term material property, where it‘s classification and characteristics are highlighted. Presentation of property‘s purchase on theoretical aspect and ways to calculate depreciation. There were also presented accounting of loss, revaluation as well as accounting of exploitation, reconstruction and repair. PLLC‘s „Spin“ activity, 70 economical transactions, that took place in January, will be shown in practical part of the study. The results/conclusions: submissions of long-term material property of different authors were presented. The concept, acquisition, depreciation methods, accounting for loss, repair and exploitation are analyzed. Financial and tax declarations have also been prepared. Short suggestions/recommendations: the company should set a percentage of the sale amount that customer would have to pay at the time of purchase. We can see that in January money flow is negative because the company received too little revenue. | en |
| dc.description.abstract | Įmonėje svarbią vietą užima ilgalaikis materialus turtas. Jis turimas nuosavybės teise garantuoja, kad skolas bendrovė sugebės grąžinti laiku: tiekėjams, bankams ir įmonėms akcininkams. Įmonei svarbu priimti teisingus finansavimo ir investavimo sprendimus, efektyviai valdyti turimą turtą, disponuoti teisinga ir laiku pateikiama apskaitine informacija, leidžiančia atspindėti finansinius rezultatus. | en_US |
| dc.language.iso | other | en_US |
| dc.subject | Ilgalaikis turtas, materialusis turtas, analizė. | en_US |
| dc.title | Uždarosios akcinės bendrovės „Spin“ ilgalaikio materialaus turto apskaita | en_US |
| dc.title.alternative | A private limited liability company’s “Spin” long-term material property’s accounting | en |
| dc.type | Other | en_US |
