Uždarosios akcinės bendrovės „Šaltis” pelno mokesčio apskaita ir finansinių bei mokestinių ataskaitų rengimas

Dapkus, Dovydas

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dc.contributor.author	Dapkus, Dovydas
dc.date.accessioned	2019-02-26T08:36:46Z
dc.date.available	2019-02-26T08:36:46Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/990
dc.description	Dovydas Dapkus. Accountancy of corporation taxes and preparation of finance and tax report of company LLC „Šaltis“. Final thesis. Supervisor lecture Edita Stakauskienė. Accountancy and Finance Department, Faculty of Management and Economics, Kauno Kolegija. - Kaunas, 2018. Many countries tend to take care of their people. The main reason is to grow their economics. All of the countries, which want to have economical stability are obligated to look after their budget asembly and ,undoubtedly, taxes are the huge part of that asembly. One of the main taxes in Lithuania is corporation taxes. It‘s collected from legal persons who generates net profit and it‘s very importat in order to keep budget functional. Therefore, we can really state that the main reason why all the taxes are neccessary is to assemble the Government budget and fulfill administration, security and other functions. The aim of the thesis is to analyze the essence of corporation taxes, regulation acts of corporation tax, and prepare fnance, tax reports after the registration of LLC „Šaltis“ economic operations . Work methods: analysis of scientific literature, laws and other information sources. Programs, that we are going to use – „Microsoft Excel“ and „Abbyy eFromFiller“. Thesis is divided in two parts: theory and practise. In the first part we will take a look at profit and loss statement from the theoretical aspect. After that, in the practical part we will study characteristics, economic operations, finance and tax reports of our chosen company. Thesis results: after corporation tax analysis by theoretical aspect and calculation of that tax, we found out the importance of corporation tax for Government Budget, also we learned two more things: the laws of corporation tax regulation and correct tax calculation. After registration of economic operations of December and completion of finance and tax reports the profit and loss statement was revealed. Work is consisted of: 52 pages, 20 images, 45 tables and 27 other information sources.	en
dc.description.abstract	Baigiamajame darbe išanalizuota pelno mokesčio apskaita teoriniu aspektu Lietuvoje, išanalizuotas pelno mokesčio apskaičiavimas, užregistruotos UAB „Šaltis“ ūkinės operacijos ir sudaryti sintetinės apskaitos registrai, parengtos finansinės ir mokestinės ataskaitos bei atlikta finansinių ataskaitų analizė.	en_US
dc.language.iso	other	en_US
dc.subject	Pelno mokestis, sąnaudos, pajamos, apskaita.	en_US
dc.title	Uždarosios akcinės bendrovės „Šaltis” pelno mokesčio apskaita ir finansinių bei mokestinių ataskaitų rengimas	en_US
dc.title.alternative	Accountancy of corporation taxes and preparation of finance and tax report of company LLC „Šaltis“	en
dc.type	Other	en_US