Atidėjinių apskaita akcinėje bendrovėje "Chemija"

Kazakevičius, Kasparas

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Atidėjinių apskaita akcinėje bendrovėje "Chemija"

Kazakevičius, Kasparas

URI: http://dspace.kaunokolegija.lt//handle/123456789/689

Data: 2018-06-05

Santrauka:

Baigiamajame darbe yra nagrinėjama AB „Chemija“ atidėjinių apskaita, finansinių bei mokestinių įmonės ataskaitų sudarymas. Temos aktualumas atskleidžiamas tuo, kad šalia klasikinių įsipareigojimų egzistuoja specifiniams įmonių įsipareigojimams priskiriami atidėjiniai. Atidėjinių apskaita skirta specialios paskirties įmonės prisiimtų įsipareigojimų apskaitai ir atvaizdavimui finansinėse ataskaitose. Kadangi atidėjiniai priskiriami įmonių įsipareigojimams, jie gali vaidinti didelę svarbą įmonių veikloje bei veiklos finansavimo procesuose.

Description:

Kasparas Kazakevičius. Accounting of the provisions in Stock company ,,Chemija“ . Final Thesis. Academic supervisor lecturer Jevgenija Česnauskė. Department of Accountancy and finance, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. In this thesis the accounting of AB “Chemija" provisions is considered. The relevance of the topic is revealed by the fact that, besides classical liabilities, there are specific provisions. As provisions are classified as liabilities of companies, they can play a significant role in the activities of companies and in the process of financing activities. Excessive portion of liabilities may lead to an unstable financial situation of the company, reduce its solvency and liquidity status, and ultimately lead to termination or bankruptcy. Therefore, it is very important for companies to present this information as accurately as possible in the accounting, and it is constantly assessed in the process of management activities. The aim of the thesis – after analysing the concept of provisions and the theoretical principles of their accounting, to assess the peculiarities of accounting of provisions in AB "Chemija" in the bookkeeping. Methods of the thesis – analysis of scientific literature, analysis and summarization of laws and regulations, analysis of company data. The final thesis consists of two parts. In the theoretic part of thesis, the main acts and legislations that regulate the accounting of provisions are being discussed. The second chapter presents the recording of transactions in one accounting period of an enterprise, emphasizing the peculiarities of accounting for provisions. Financial and tax reports are prepared. The links between the accounting data recorded therein are disclosed. The final results of the thesis can be summarized that the essential features of the provisions are the company's specific obligations, their expression is accumulated and their specific purpose, related to the expected or expected loss compensation and consequent decrease in the value of the property. 27 operations were registered, according to which financial and tax reports were prepared. The results of the analysis showed that the profitability of AB “Chemija” is positive, the probability of bankruptcy is low. However, the significant deterioration of the company's financial performance was enforced by the large amount of provisions. Thesis consists of 64 pages, 41 charts, 18 figures, 24 literature and information references, 9 appendices.

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