Uždarosios akcinės bendrovės „Akva“ pinigų apskaita

Nicinovaitė, Gintarė

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dc.contributor.author	Nicinovaitė, Gintarė
dc.date.accessioned	2019-01-30T07:53:35Z
dc.date.available	2019-01-30T07:53:35Z
dc.date.issued	2018-06-06
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/475
dc.description	Gintarė Nicinovaitė. Cash accounting at the Private Limited Company „Akva“. Professional BA thesis. Supervisor lecturer Jevgenija Česnauskė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija / University of Applied Sciences. Kaunas, 2018. 95 pages. The professional BA thesis examines the UAB „Akva“ cash accounting. In order to accurately record current economic transactions and to objectively reflect the entity's financial position and performance, it is necessary to know the accounting principles and accounting regulations, comply with the laws of the Republic of Lithuania, business accounting standards and other legal acts. The relevance of the toppic reveals the fact that each company on a daily basis takes place the various transactions or events that infuences cash accounting. At the end of the reporting period it is necessary to the group, summarize and calculate availabla information, determine the resulting tax liabilities. This information is disclosed in the finansial and taxation statements. The main problem of the professional BA thesis - What methods UAB „Akva“ manages the cash accounting and how to prepare financial and tax reports correctly. The aim of the professional BA thesis: After analyzing the methods of cash accounting, to prepare the tax and financial statements of UAB „Akva“and perform financial analysis. Objectives of the professional BA thesis: To make a theoretical analysis of the conception of money; theoretically examine cash accounting regulation and organization; To register UAB „Akva“ transactions, revealing cash accounting; to prepare the tax and financial reports of UAB „Akva“ and perform financial analysis. Methods of the research professional BA thesis. Fundamental laws and regulatory acts governing accounting, analysis, the accounting information gathering, grouping, specification and comparison, the entity‘s opeations analysis, grafic imaging method. The structure. The first part of the work is a theoretical analysis. Based on Lithuanian and foreign literature and various legal acts, the essence of money is formed, regulation and organization are defined. In the second part of the work there are presented the results, description of the activities of the entity, registered and described transactions related to the cash. Described reports the course of conclusion and the information used to compile them. Financial analysis has also been carried out. The results. Cash accounting is strictly regulated. Registered transactions affect tax and financial statements. The work consists of 95 pages, 3 tables, 83 figures, 44 references and sources of information, 33 appendices.	en
dc.description.abstract	Baigiamajame darbe nagrinėjama UAB „Akva“ pinigų apskaita. Siekiant tiksliai ir teisingai užfiksuoti vykdomas ūkines operacijas ir objektyviai atspindėti ūkio subjekto finansinę būklę ir veiklos rezultatus, reikia žinoti apskaitos pagrindus bei buhalterinės apskaitos reglamentavimą, vadovautis LR įstatymais, verslo apskaitos standartais ir kitais teisės aktais. Temos aktualumas atsiskleidžia tuo, kad kiekvienoje įmonėje kasdien įvyksta įvairios ūkinės operacijos ar įvykiai, kurie įtakoja pinigų straipsnio pokyčius. Pasibaigus ataskaitiniam laikotarpiui reikia turimą informaciją sugrupuoti, apibendrinti, apskaičiuoti veiklos rezultatus, nustatyti per laikotarpį atsiradusias mokestines prievoles. Tokia informacija atskleidžiama finansinėse ir mokestinėse ataskaitose.	en_US
dc.language.iso	other	en_US
dc.subject	Pinigai, apskaita, būdai, metodai, finansinės ataskaitos, mokestinės deklaracijos.	en_US
dc.title	Uždarosios akcinės bendrovės „Akva“ pinigų apskaita	en_US
dc.title.alternative	Cash accounting at the Private Limited Company „Akva“	en
dc.type	Other	en_US