Research object – charts of accounts for enterprises and farmers farm. Research aim – to analyze charts of accounts, in use in Lithuania and foreign countries, to determine their advantages and disadvantages and to give proposals for development of chart of accounts in Lithuania. Objectives:  to analyze the essence of accounts and classification of accounts;  to present conception of charts of accounts and to review types of charts of accounts;  to review development and principles of formation of charts of accounts;  to analyze example charts of accounts, in use in Lithuania and foreign countries;  to carry out empirical research and to find out how to structure example chart of accounts and how charts of accounts are framed in practice;  to submit proposals for development of charts of accounts in Lithuania based on references study and research results. Research methods – logical analysis and synthesis of literature of Lithuanian and foreign authors, comparative analysis, questionnaire questioning, logical and graphical modeling. On the ground of principle scheme of formation of chart of accounts, advantages and disadvantages of chart of accounts and research results there are submitted proposals for development of example chart of accounts, validated by Accountancy Institute of Lithuania, and charts of accounts for agricultural subjects, framed in 2005 years.

Nagrinėjama tema yra aktuali nes, dauguma Lietuvos įstatymų, reglamentuojančių apskaitą ir jos procesus yra nukreipti į mokestinį aspektą – mokesčių prievolės atsiradimą, nebuvimą, apskaičiavimą, o verslo apskaitos standartai nurodo gaires, skatina vertinti ne tik realiai patirtas sąnaudas bei uždirbtas pajamas, bet ir kitas operacijas, įvykius, kurie gali nulemti įmonės veiklą ir jos ateitį. Vykdant apskaitą Lietuvos Respublikoje ūkio subjektai privalo laikytis teisės aktų, reglamentuojančių apskaitą, tarp jų ir verslo apskaitos standartų. Apskaitos specialistai vesdami apskaitą dažnai susiduria su skirtumais tarp pelno mokesčio įstatymo ir verslo apskaitos standartų, tai didina jų darbo apimtis bei ūkio subjektų apskaitos kaštus, beto gali lemti finansinių ataskaitų iškraipymą. Tyrimo tikslas – tyrimas atliekamas siekiant išanalizuoti pagrindinius skirtumus bei nesutapimus tarp pelno mokesčio įstatymo bei verslo apskaitos standartų. Tyrimo metodai – mokslinių straipsnių, skirtingų literatūros šaltinių palyginamoji analizė, dokumentų analizė, statistinių duomenų analizė bei teisės aktų analizė. Atlikus išsamią palyginamąją analizę ir išnagrinėjus skirtumus tarp VAS bei PMĮ galime teigti, kad išsikelta hipotezė pasitvirtino. Skirtumai tarp LR PMĮ bei VAS lemia apskaitos kaštų didėjimą. Atliktas tyrimas patvirtino, kad finansinę apskaitą ir mokesčių apskaičiavimą reglamentuojantys aktai nėra tarpusavyje suderinti, o tai turi įtakos finansinių ataskaitų teisingumui. Magistro... [toliau žr. visą tekstą] / The present topic is relevant because the majority of Lithuanian laws, regulations and accounting processes are focused only on the tax issue - the presence and absence of the tax liability and the correct calculation. Other than the legislation of accounting in Lithuania, Business Accounting Standards provides guidance, induces that actual costs incurred and earned income should be taken into consideration, which are the main objectives which reflects business and its future. Entities which have business in Lithuania must comply with the law governing the accounts, including Business Accounting Standards. Accounting professionals often faces with the differences between the Lithuanian income tax law and Business Accounting Standards, which increases their cost of accounting procedures and reduces the optimization of time spent for the accounting. Furthermore, these discrepancies also lead to possible corruption of the financial statements. The main objective is to analyze the main differences and discrepancies between the Lithuanian income tax law and Business Accounting Standards. Research methods - scientific articles and various comparative literature analysis, document analysis, statistical analysis and legislative analysis. After careful comparative analysis of the differences between the Lithuanian income tax law and Business Accounting Standards, we can conclude that hypothesis was confirmed as an investigation confirmed that governing legislations are not... [to full text]