Uždarosios akcinės bendrovės ,,Pasta‘‘ atsargų apskaita

Aliuškevičiūtė, Lina

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dc.contributor.author	Aliuškevičiūtė, Lina
dc.date.accessioned	2019-01-29T11:23:59Z
dc.date.available	2019-01-29T11:23:59Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/463
dc.description	Lina Aliuškevičiūtė. Stocks accounting and fiscal reports of UAB “Pasta”. The final work. Supervisor lect. Gailutė Gipienė. The Faculty of Management and Economics, department of Finance of Kaunas Collage. Kaunas, 2018. The subject is relevant to accounting as one of the most important and effective entity’s internal reserves disclosure measures because it helps the entity managers to save resources and follow financial discipline. In the final work, accounting policy, accounting of stock items and making of financial and fiscal reports are being examined. At the end of the period it is necessary to summarize available information, to calculate results and determine the tax obligations. The main aim. To make up financial and fiscal reports and to highlight stocks accounting. Working methods. Analysis of literature sources and theoretical analysis of legal acts of Republic of Lithuania, collection of accounting information, compilation and analysis of financial and fiscal documents of the company and representation of graphical data. The final work paper consists of two chapters. In the first - theoretical part of the paper there will be analyzasions of accounting regulation in Lithuania and the European Union, revealing the stock regulation in detail. In the second practical part, the registration of the economic transactions carried out by UAB “Pasta” month of december is recorded with emphasis on stock items. Financial and tax reports are prepared. Accounting is governed by three levels: international, state and enterprises. Stock accounting is governed in the 9th BAS “Atsargos”. In accordance with stock accounting policies, financial reporting standards and other legal acts of the Republic of Lithuania, 34 transactions were registered during the reporting period, of which 13 were related to the item of inventories. An interim financial report compiled in accordance with the accounting records, tax reports have been prepared. After analyzing the financial statements for the period 2015-2017, it is found that the company's financial position is well, we can see changes in both statements of financial position and performance. The paper consists of 47 pages, 1 tables, 65 pictures, 20 ources of information.	en
dc.description.abstract	Pirmojoje – teorinėje darbo dalyje analizuojamas apskaitos reglamentavimas Lietuvoje, išsamiai atskleidžiant atsargų straipsnių reglamentavimą. Antrojoje – praktinėje dalyje, pateikiamas UAB ,,Pasta‘‘ gruodžio mėn. vykusių ūkinių operacijų registravimas apskaitoje, akcentuojant atsargų straipsnius. Sudaromos finansinės ir mokestinės ataskaitos.	en_US
dc.language.iso	other	en_US
dc.subject	Atsargos, balansinė atsargų vertė, grynoji galimo realizavimo vertė, įsigyjimo savikaina, veiklos ciklas, prekės, LIFO ir FIFO atsargų apskaitos būdai.	en_US
dc.title	Uždarosios akcinės bendrovės ,,Pasta‘‘ atsargų apskaita	en_US
dc.title.alternative	Stocks accounting and fiscal reports of UAB “Pasta”	en
dc.type	Other	en_US