Santrauka:
Šiame darbe analizuojama ilgalaikio materialiojo turto esmė, klasifikavimas, reglamentavimas. Atskleidžiama ilgalaikio materialiojo turto apskaitos ypatumai trumpalaikės transporto nuomos įmonėje.
Description:
Gabrielė Andruškaitė. Peculiarities of accounting for property, plant and equipment in the short-term transport leasing company limited liability company Nuomita. Professional BA thesis. Academic Supervisor - Lecturer Erika Besusparienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 40 pages. This work analyses the essence, classification and regulation of long-term tangible assets. The peculiarities of accounting for long-term tangible assets in a short-term rental vehicle are disclosed. The main problem of the professional BA thesis - In what ways and methods Closed Joint-Stock Company "Nuomita" organizes accounting. The aim of the professional BA thesis - after analysing the concept and classification of long-term tangible assets, disclosing the regulation of tangible assets, having registered the financial and tax reports of the private limited liability company Nuomita. Methods of the research professional BA thesis – analysis of scientific literature, analysis of legal acts, analysis of documents of "Nuomita". The structure – The theoretical part discusses the long - term material concept, classification and regulation. Practical part of the work presents UAB "Nuomita" economic operations, financial and tax reports. The work consists of 40 pages, 8 tables, 35 figures, 16 references and sources of information, 32 appendices.
