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Uždarosios akcinės bendrovės „Vilnelė“ ateinančių laikotarpių sąnaudų apskaita
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| dc.contributor.author | Atkočiūnaitė, Agnė | |
| dc.date.accessioned | 2019-02-14T07:57:43Z | |
| dc.date.available | 2019-02-14T07:57:43Z | |
| dc.date.issued | 2018-06-05 | |
| dc.identifier.uri | http://dspace.kaunokolegija.lt//handle/123456789/878 | |
| dc.description | Agnė Atkočiūnaitė. Deferred expenses accounting of the closed joint-stock company "Vilnelė". Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija/ University of Applied Sciences. - Kaunas, 2018. 36 pages. The final work examines the regulation of bookkeeping in Lithuania, recognition and classification of costs, and the costs of future time periods. Based on the analysis of the theoretical material, the work includes the management of UAB "Vilnelė" accounting, accounting for future periods of expenses and financial and tax accounts. the cost of future periods is worth considering because handling these costs is very important in order to determine the correct outcome of an enterprise's performance. The main problem of the professional BA thesis- In what ways the closed joint-stock company "Vilnelė" organizes the costs of future periods and how it organizes accounting and preparation of financial statements. The aim of the professional BA thesis: to prepare financial and tax reports for the analysis of the accounting regulation, the recognition of costs and the cost of future periods. Methods of professional BA thesis: scientific and theoretical literature analysis. When preparing UAB "Vilnelė" accounting, Microsoft Office application Excel is used, while the ABBY eFormFiller program is being executed when completing tax returns. The structure: the theoretical part of the work describes the accounting regulation in Lithuania, recognition and classification of costs, costs of future periods. The practical part of the work describes and describes the management of accounting, accounting for future periods, the preparation of financial and tax reports, and financial analysis. The results: from the analysis and understanding of accounting regulations in Lithuania, recognition and classification of costs, and the cost of material for the future periods. The analysis of UAB Vilnelė accounting records and financial and tax reports, as well as costs of future periods and financial analysis have described the financial status of the company. The work consistsn of 36 pages, 42 tables, 20 literature and information sources, 18 annexes. | en |
| dc.description.abstract | Darbe aprašoma sąnaudų pripažinimas ir klasifikavimas, ateinančių laikotarpių sąnaudų apskaita. Pateikiama ir aprašoma buhalterinės apskaitos tvarkymas, ateinančių laikotarpių sąnaudų apskaita, finansinių ir mokestinių ataskaitos ir finansinė analizė. | en_US |
| dc.language.iso | other | en_US |
| dc.subject | Sąnaudos, ateinančių laikotarpių sąnaudos | en_US |
| dc.title | Uždarosios akcinės bendrovės „Vilnelė“ ateinančių laikotarpių sąnaudų apskaita | en_US |
| dc.title.alternative | Deferred expenses accounting of the closed joint-stock company "Vilnelė" | en |
| dc.type | Other | en_US |
