Uždarosios akcinės bendrovės „Komptech“ pardavimo pajamų apskaita ir finansinių bei mokestinių ataskaitų rengimas

Birbilaitė, Monika

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Uždarosios akcinės bendrovės „Komptech“ pardavimo pajamų apskaita ir finansinių bei mokestinių ataskaitų rengimas

Birbilaitė, Monika

URI: http://dspace.kaunokolegija.lt//handle/123456789/978

Data: 2018-06-05

Santrauka:

Pajamos tai vienas iš rodiklių, kuriuo domisi kiekvienas įmonės ar organizacijos vadovas, kadangi kiekvienas ūkio subjektas nori gauti pelną iš vykdomos veiklos. Todėl šiame darbe pateikiama informacija apie pajamų straipsnį, jo klasifikavimą. Taip pat pateikiama informacija apie pardavimo pajamas, jų pripažinimą, aptariamos UAB „Komptech“ finansinės ir mokestinės ataskaitos.

Description:

Monika Birbilaite. A private limited liability company’s “Komptech” accounting of sales income and financial as well as fiscal reports preparation. Professional BA thesis. Supervisor Jolanta Bartašė, Kaunas Kolegija/ University of Applied Sciences, faculty of Management and Economics, department of Business management. Description of the professional BA thesis: One of the most important indicators in all companies is income and the goal of each company is to earn revenue. Income plays a significant part in company’s profit because the income that they receive determines the amount of profit that will be earned. The more earnings will be earned, the higher the profit will be. These indicators also determine the enterprise’s future prosperity. The main problem of the professional BA thesis: PLLC’s “Komptech“ correct presentation of sales income in financial and fiscal reports. The aim of the professional BA thesis: After analyzing sales revenue in the most important aspects, after registering the economic operations, prepare financial and tax reports of PLLC “Komptech“. Methods of the professional BA thesis: During the work the analysis of scientific literature and other sources was used. Business Accounting Standards (VAS), LR legal acts, and laws were also used. “Stekas plius“ accounting program was used for financial and fiscal reports in practice part of the study. “ABBYY eFormFILLer 2.5 v7“ was used for filling in tax returns. The structure: The thesis consists of two parts: theoretical and practical. Theoretical part consists of two parts: article about income information, it’s classification as well as information about sales income and it’s recognition. Practical part of the work describes the activities of the company "Komptech". Information is shown about company’s accounting, it also shows how the company pursues sales income article’s accounting and information about financial and fiscal reports as well. The results/conclusions: There was a description of the articles of income of different authors, their classification. The analysis of sales income article, it’s recognition. Financial and tax declarations have also been prepared. Short suggestions/recommendations: The company should set a percentage of the sale amount that customer would have to pay at the time of goods or services purchase, because bad customers repayments affect turnover ratios. The work consists of 49 pages, 7 tables, 66 pictures, 27 references and sources of information.

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