Objektas - ilgalaikio materialiojo turto finansinės apskaitos ir apskaitos pelno mokesčiui apskaičiuoti neatitikimų tikslingumas bei apskaitymas. Darbo tikslas - išnagrinėjus neatitikimus tarp ilgalaikio materialiojo turto finansinės apskaitos ir apskaitos pelno mokesčio apskaičiavimo tikslams, pasiūlyti tam tikrų neatitikimų mažinimo arba net panaikinimo apskaitos modelius bei sukurti ilgalaikio materialiojo turto apskaitos metodiką patogią tiek finansinės apskaitos, tiek apskaitos pelno mokesčio apskaičiavimui tikslams. Darbo uždaviniai – a) išskirti ilgalaikio materialiojo turto finansinės apskaitos ir apskaitos pelno mokesčiui apskaičiuoti neatitikimus; b) pasiūlyti ilgalaikio materialiojo turto apskaitos metodologinių neatitikimų apskaitymo būdą; c) sąlyginių duomenų pagalba įvertinti ilgalaikio materialiojo turto apskaitos metodologinių neatitikimų tikslingumą. Darbo apimtis – 73 puslapiai aiškinamosios dalies ir 10 puslapių skirta priedams. Darbe yra 33 lentelės, 20 paveikslų, 4 priedai. / Aim of the work – after analysis the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax to offer some accounting ways to cut these inadequacies down or even annul them and to found the convenient methods for the tangible asset financial accounting as well as for the accounting to calculate corporate income tax. In order to achieve the aim of the work the following tasks were raised: a) to pick out the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax; b) to propose the accounting method for the tangible asset financial accounting as well as for the accounting to calculate corporate income tax; c) with the aid of the conditional data to appraise the expediency of the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax. Methods of the study – sistematic, logical and comparable analysis of scientific publications, methodical literature and normative acts, questionnaire inquest, generalization. After review of the scientific publications, methodical literature, normative documents of the Republic of Lithuania and international normative documents regulating the accounting of the tangible asset, theoretical and conditional data analysis of the problem was carried out the suggestions for the inadequacies of the tangible asset financial accounting to the accounting to calculate corporate income tax accounting... [to full text]

Regulations and practical problems of accounting of fixed asset were analysed in the present paper; also, suggestions for solving the problems were presented and analysis of fixed asset in the period of three years was carried out on the example of JSC “Mintuva”. Definitions of fixed assets by Lithuanian and foreign authors, its classification’s meaning in accounting and peculiarities were analysed as well. Moreover, present legislations regulating accounting of fixed asset and their major changes were explored. Analysis of dynamics of the structure of fixed asset was carried out. Indexes of enterprise’s fixed asset’s turnover profitability were calculated, factors which had influenced their change were investigated; also, a prognosis of indexes for a period of three years was worked out. Recommendations on improvement of enterprise’s accounting of fixed asset and indexes of its analysis were presented.

Final work of the master studies consists from 122 pages, 20 pictures, 11 tables, 77 literature sources, and 10 annexes. The work is written in Lithuanian. KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs. Object of the study-long-term tangible assets. Research subject -Long-term tangible assets accounting methods. Aim of the research – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present recommendations for methods improvement. Tasks: o after conception of long-term assets and it’s classification analysis to present the definition of long-term tangible assets and to expose it’s classification importance; o after analysis of scientific economic literature, acts regulating accounting of long-term tangible assets and accounting standards, to establish accounting of long-term tangible assets methods problems and to present how to solve the problems; o after investigation of long-term tangible assets accounting methods solution problems practical validity , to present proposals for long-term tangible assets accounting methods improvement. The research methods are monographic, observation, data systematize and work up, logical analysis and synthesis, comparable analysis and graphic. After analysis of economic literature, scientific works, publications, international and national accounting standards, Republic of Lithuania laws and other normative acts cleared up the problems of... [to full text]

Ekonomikos nuosmukio sąlygomis kiekvienai įmonei labai svarbu teisingas investavimo sprendimas, efektyviai valdyti ilgalaikį materialųjį turtą, disponuoti teisingai ir laiku pateikiama apskaitos informacija, leidžiančia atspindėti organizacijos finansinius rezultatus. Ilgalaikį materialųjį turtą turi ir naudoja visos įmonės. Daugelyje įmonių šis turtas sudaro didžiąją dalį disponuojamo turto. Todėl ilgalaikio materialiojo turto apskaita ir analizė yra labai aktuali tema magistro baigiamajam darbui. Siekiant pateikti tikslią ir teisingą informaciją apie įmonės būklę ir jos veiklos rezultatus įmonės finansininkams ir vadovams svarbu pasirinkti tinkamiausius ilgalaikio materialiojo turto įtraukimo į apskaitą ir nusidėvėjimo būdus. Pagrindinė ilgalaikio materialiojo turto apskaitos problema nagrinėjama darbe yra ta, kad neteisingai suprasti įstatymai ar jų prieštaravimas iškreipia finansinius rezultatus, kas leidžia apgauti finansinių ataskaitų vartotojus. Tyrimo objektas: Ilgalaikio materialiojo turto apskaita ir analizė UAB „Skuodo šiluma“. Darbo tikslas. Ištirti teorinius ir praktinius ilgalaikio materialiojo turto apskaitos principus, analizės klausimus ir pateikti pasiūlymus kaip efektyviau, atskleisti ilgalaikio materialiojo turto panaudojimo rezervus. Darbe iškeltos hipotezės: tinkamai pasirinkta ilgalaikio materialiojo turto apskaitos metodika turi didelį poveikį įmonės veiklos rezultatams; UAB „Skuodo šiluma“ racionaliai valdo ilgalaikį materialųjį turtą, o tai turi... [toliau žr. visą tekstą] / In the conditions of economic depression it is very important for each organization to make correct decisions regarding financing and investments, to effectively manage the assets, and to command the timely and correct accounting information that allows reflecting financial results of the organization. Tangible assets are used and the total businesses. In many companies, this property makes up most of the available assets. Therefore, fixed assets accounting and analysis is a very hot topic master thesis. In order to provide accurate and truthful information about the company's status and performance of the company accountants and managers is important to choose the most appropriate long-term tangible assets in the accounting and depreciation methods. The main tangible fixed assets accounting issue discussed in the paper is that it misunderstood the law or conflict distorts financial results, which makes it possible to deceive financial statement users. The object of research: tangible asset accounting and analysis of JSC "Skuodas siluma“ Objective. To investigate the theoretical and practical aspects of fixed asset accounting principles, analysis of issues and make proposals on how better to reveal the use of property, plant and reserves. Hypothesis: the proper choice of fixed asset accounting methodology has a significant impact on the performance of companies JSC "Skuodas siluma" rationally manage fixed assets, which has a positive impact on overall company performance. The... [to full text]

Lietuvoje vykdoma viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistemos reforma, kurios tikslas sudaryti teisines, administracines ir finansines sąlygas visame viešajame sektoriuje pereiti prie apskaitos tvarkymo kaupimo principu, yra aktuali tema viešojo administravimo magistro baigiamajam darbui. Lietuvos viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistema nėra vientisa ir turi eilę trūkumų, reglamentavimas nepakankamas ir neaiškus. Todėl viešojo sektoriaus buhalterinės apskaitos informacija ir finansinė atskaitomybė tampa nenaudinga jų vartotojams, nes nėra tiksli ir teisinga. Pagrindinė ilgalaikio materialiojo turto apskaitos problema, nagrinėjama darbe, ne visas viešojo sektoriaus turtas įtraukiamas į apskaitą ir finansines ataskaitas, o dalis įtraukiama neteisingai. Tyrimo objektas: ilgalaikio materialiojo turto apskaita. Darbo tikslas: išanalizuoti ir įvertinti Lietuvos viešojo sektoriaus ilgalaikio materialiojo turto apskaitą reglamentuojančias nuostatas ir Viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartų reikalavimus, pateikti esminius skirtumus ir pranašumus. Darbe iškeltos hipotezės: viešojo sektoriaus atskaitomybės formose įrašyti turto apskaitos rodikliai, kuriems, pagal nustatytas apskaitos tvarkymo taisykles, negalima sukaupti informacijos, todėl atskaitomybė sudaroma netiksliai; registruojant ilgalaikį materialųjį turtą įsigijimo verte ir periodiškai jį perkainojant, turto apskaita atitiks... [toliau žr. visą tekstą] / The reform of accountancy and financial accountability system of the public sector is being performed in Lithuania, the purpose of which is to create legal, administrative and financial conditions in whole the public sector to turn to account management by principle of accumulation. The Lithuanian accountancy and financial accountability system of public sector isn’t solid and has a line of defects, the regulation is not safisfactory and clear. Therefore, the information of accountancy and financial accountability becomes useless for their customers, because it is not correct and right. The main problem of the long-term material property, which is explored in this work, is the fact that not all the property is included into the accountancy and financial accounts, and a part of it is included wrong. The object of exploration: the accountancy of a long-term material property. The purpose of the work: to analyze and evaluate the rules regulating the accountancy of a long-term material property of the public sector of Lithuania and the requirements concerning the Standards of the accountancy and financial accountability system of the public sector, to provide their essential differences and similarities. The hypotheses raised in the work: the indices of property accountancy written in the forms of accountability of the public sector, for which it is impossible, according to the established rules of accountancy management, to accumulate any information, therefore, the... [to full text]