Per vienerius metus gautinų sumų apskaita uždarojoje akcinėje bendrovėje „Almindra“

Bernotaitė, Indrė

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dc.contributor.author	Bernotaitė, Indrė
dc.date.accessioned	2019-02-25T08:54:57Z
dc.date.available	2019-02-25T08:54:57Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/967
dc.description	Indrė Bernotaitė. Accounting of Amounts Receivable within One Year at the Private Limited Company ‘Almindra’. 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. 59 pages. Description of the professional BA thesis. Different authors variuos describe amounts of receivables in one year, one claiming that third parties are indebted to the company, others designate these amounts as company's financial assets. Also, amounts receivable in one year are governed by different laws and business accounting standards. Amounts receivable in one year are very important part of company management, because they also account for the company's solvency. The main problem of the professional BA thesis – How receivables in one year are recorded and how they impact on financial and tax reporting. The aim of the professional BA thesis – Having analyzed the concept of receivables within one year and the accounting rules for receivables, prepare the financial and tax reports of UAB ‘Almindra’ by disclosing amounts receivable within one year. Objectives of the professional BA thesis: 1. To analyze the concept and typology of amounts receivable within one year. 2. To reveal the accounting regulation of amounts receivable within one year in Lithuania. 3. To register the transactions of UAB ‘Almindra’ and to create synthetic accounting registers with emphasis on receivables within one year. 4. To prepare financial and tax reports of the company UAB ‘Almindra’ and to perform their analysis, emphasizing amounts receivable in one year. Methods of the research – The work was done using Lithuanian and foreign authors' literature analysis, systematization, generalization and comparison methods. The practical part is prepared by analyzing documents, as well as used financial reports for horizontal and vertical analysis, methods for analyzing relative indicators. The structure – The work consists of two sections: theoretical and practical. The theoretical part of the work analyzes the concept and typology of amounts receivable within one year and presents the amount of amounts regulated in one year. In practical part the transactions of UAB ‘Almindra’ registered in the month are related to the amounts received in one year. Discussed the preparation of financial and tax reports of companies and their analysis, focusing on amounts receivable within one year. The results/conclusions – The theoretical part of the work analyzed the definitions of amounts receivable in one year by different authors, also was disclosured regulation of receivables within one year In the practical part of the work, UAB ‘Almindra’ has been accounted for the amounts receivable within one year. Based on the completed accounting records, financial and tax reports have been prepared and analyzed, with emphasis on amounts receivable within one year. It is found that the amounts receivable in one year have the greatest impact on the company's balance sheet and account for one third of the total assets of the company. The work consists of 60 pages, 24 tables, 50 figures, 29 references and sources of information, 15 appendices.	en
dc.description.abstract	Darbe analizuojama per vienerius metus gautinų sumų samprata ir tipologija, atskleidžiamas šių sumų reglamentavimas Lietuvoje. Pateikiamos užregistruotos UAB „Almindra“ ūkinės operacijos bei sintetinės apskaitos registrai. Parengiamos UAB „Almindra“ finansinės ir mokestinės ataskaitos bei atlikta jų analizė akcentuojant per vienerius metus gautinas sumas.	en_US
dc.language.iso	other	en_US
dc.subject	Per vienerius metus gautinos sumos, apskaita, reglamentavimas	en_US
dc.title	Per vienerius metus gautinų sumų apskaita uždarojoje akcinėje bendrovėje „Almindra“	en_US
dc.title.alternative	Accounting of Amounts Receivable within One Year at the Private Limited Company "Almindra"	en
dc.type	Other	en_US