Buhalterinės apskaitos teorija ir praktika
Not a member yet
173 research outputs found
Sort by
Mokesčių audito strategijų pasirinkimo vertinimas
Get PDFIt should be noted that the tax audit topic is relevant – during the last years quantity of tax audits accomplished by state authorities is still growing. Especially in this way is attempted to combat against tax avoidance and evasion, informal economy prevailed in the country. For committing it only helps to have regular inspections of taxpayers i.e. tax audits. Tax audits are divided under the verification time, as it is classified into a complex, a thematic inspection and an operational check. However, despite the existing differences between the various types of tax audit, a key moment of choosing strategy is a tax audit organization. In practice there are distinguished two tax audit strategies – “line-plane-point“ and “point-line-plane“. The first one indicates that before the initial analysis of data examination, it is necessary to investigate whether the company\u27s tax accounting does not have indications for increased risk of error existence. For its practical application is necessary to execute a thorough collection and analysis of the evidence, and the most important is objective and correct assessment of indicators for an increased risk of errors. For this purpose suspicious taxpayers usually are selected and under the tax audit all of the data that can distort selected dubious indicators are checked. In application of the second strategy, if the execution of a company is suspected of tax evasion, it will be forwarded to the additional tax audit services, which will continue the investigation and will explore the additional information. Accomplished practical research have shown that the more of these indicators are observed during initial tax audit stage, the “point-line-plane“ method is more likely to be chosen. Accordingly, to choose one or another tax strategy correctly and adapt it properly it is necessary to take into account the indicators linked to the need for a tax audit.Mokesčių auditas yra labai mažai nagrinėta tema Lietuvoje, todėl audito strategijų identifikavimas, o juo labiau vertinimas yra ypatingai svarbus siekiant ir mokesčių mokėtojų kultūros didinimo, ir efektyvesnio mokesčių administravimo. Net ir gerai išmanančiam mokesčių auditą specialistui nėra lengva pasakyti, kuri audito strategija yra geriausia, juolab, kad nėra ir apibrėžta, kada kokią reikėtų taikyti praktikoje. Straipsnyje aiškiai apibrėžiamos mokesčių audito strategijos, pateikiamas jų praktinis pritaikomumas ir jo vertinimas
Progresinio gyventojų pajamų apmokestinimo įvedimo Lietuvoje vertinimas
Get PDFLately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as well as compares them with other countries in the European Union. The results of the research. It is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the account the system of United Kingdom. Because it is simple and easy to understand, and the government gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.Šiame straipsnyje atskleidžiamas Lietuvos Respublikos tiesioginių mokesčių reformos poreikis. Didžioji dalis mokestinių pajamų iš tiesioginių mokesčių surenkama gyventojų pajamų mokesčio pagrindu, todėl vertinamos šio mokesčio tobulinimo galimybės. Pastaruoju metu Lietuvoje vis dažniau diskutuojama dėl progresinio gyventojų pajamų tarifo įvedimo. Atsižvelgus į tai, jog bendros nuomonės šiuo klausimu visuomenėje nėra, šiame straipsnyje vertinami siūlomo progresinio gyventojų pajamų mokesčio tarifo įvedimo projekto aspektai ir galimos įgyvendinimo pasekmės
Baigiamasis darbas – profesinio bakalauro studijų rezultatas
Get PDFThe article examines the procedure and issues of preparation, defence and assessment of graduation papers of students majoring in accounting at the Faculty of Economy of Vilnius College. A graduation paper – a generalization of all study results on which basis the author is awarded a professional bachelor’s degree – is the most important form of student’s independent work that discloses his/her preparedness for work. While preparing and defending a graduation paper, graduates have a possibility to demonstrate the knowledge acquired as well as practical skills. The graduation paper analyses theoretical and practical aspects of the formation and implementation of an accounting policy in a business company; provides conclusions and suggestions for future perspectives. After examining and analysing the preparation and assessment of graduate papers in the accounting study programme at the Faculty of Economics of Vilnius College, it may be claimed that the most popular topics of graduation papers in 2013 were as follows: preparation of a set of financial statements and analysis of indicators; accounting and analysis of fixed tangible assets; accounting and analysis of income.
The defence of graduation papers is a public procedure and takes place in a sitting-meeting of a Qualifying Commission appointed by order of the Director of Vilnius College and is assessed in conformity with the procedure laid down in the methodological instructions for study works. Reviewers and the Qualifying Commission evaluated the majority of graduation papers as “excellent” and “good”. In terms of the competences achieved it may be claimed that 92 percent of all the graduation papers were evaluated at the highest (9-10 points) and average (7-8 points) level.Buhalterinės apskaitos studijų programa baigiama absolvento kompetencijos įvertinimu – baigiamojo darbo rengimu ir gynimu. Baigiamasis darbas visų studijų rezultatų apibendrinimas, kurio pagrindu autoriui suteikiamas profesinis bakalauras. Diplomantai rengdami bei gindami baigiamąjį darbą turi galimybę pademonstruoti praktinius gebėjimus ir įgūdžius. Darbe analizuojami verslo įmonės apskaitos politikos formavimo ir įgyvendinimo teoriniai bei praktiniai aspektai, pateikiamos išvados ir siūlymai veiklos perspektyvoms. Straipsnyje nagrinėjama Vilniaus kolegijos Ekonomikos fakulteto buhalterinės apskaitos absolventų baigiamųjų darbų rengimo, gynimo, vertinimo tvarka, problemos
Social accounting and its contribution to society
Get PDFWith the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to the shareholders or the state, whereas social accounting provides information to all stakeholders, including the public. Social accounting includes all kinds of accounts that go beyond the economic and for all the different labels under which it appears. This paper deals with the main issues and tools of corporate social responsibility, which is a very important prerequisite for organisations in order to introduce the principles of social accounting.With the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to the shareholders or the state, whereas social accounting provides information to all stakeholders, including the public. Social accounting includes all kinds of accounts that go beyond the economic and for all the different labels under which it appears. This paper deals with the main issues and tools of corporate social responsibility, which is a very important prerequisite for organisations in order to introduce the principles of social accounting
Valstybės kontrolės atliktų veiklos auditų analizė
Get PDFPerformance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyse and develop a new type of audit is associated with the changes occurred and on-going in business and public administration, and also with other factors such as social, political, economic, technological changes and other.
Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly.
This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis.
Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits timeframe trend.
The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 – 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits. Analysis of the performance audits conducted with pre-and main stages according to duration of each stage showed that time off each stage fulfilment has grown during the period of 2010-2012. Analysis of pre-stage period showed that it has increased by 8,3 percent from 2010 to 2012, without consideration of the reporting time. The reporting time after a preliminary investigation grew by 14,3 percent, main study fulfilment period increased by 26,8 percent, and reporting time after the main study – 2,6 percent.Straipsnyje trumpai apžvelgiami ir analizuojami veiklos audito teoriniai pagrindai, o taip pat veiksniai, dėl kurių veiklos audito nagrinėjimas, tobulinimas ir pritaikymas analizuojant, vertinant ir gerinant subjektų veiklą tampa vis aktualesnis ir svaresnis. Ypatingas dėmesys skirtas Lietuvos Respublikos Valstybės kontrolės atliktų veiklos auditų analizei, atsižvelgiant į veiklos auditų atlikimo procesų sudėtį, veiklos auditų atlikimo trukmės pokyčių tendencijas. Analizei atlikti išnagrinėtos Lietuvos Respublikos Valstybės kontrolės skelbiamos veiklos ataskaitos ir statistiniai duomenys
Įmonės bankroto priežasčių klasterizavimas
Get PDFBankruptcies of enterprises are among the most common events in the market economy. They cause a lot of negative effects not only for the company and its employees, but also for other companies and institutions, the state and society.
Although the researchers have examined the reasons for bankruptcy, there is no list of the signs clearly indicating the likelihood of bankruptcy. Or such list is impossible due to the fact that causes of bankruptcy are related to the complex and constantly changing external environment of the company. That is why various features are only the symptoms pointing to the fact that the company is in danger of going bankrupt. It should be mentioned that some signs indicate that the company may face a number of difficulties, including bankruptcy, if the company’s management will not take appropriate action to eliminate causes of bankruptcy or to adjust to them. Reasons for bankruptcy can be divided into: 1) internal, 2) external. External reasons are such reasons that cannot be affected by company’s executives because they do not depend on the executives’ will. Internal reasons are such reasons that depend on the company’s executives and their level of professionalism, initiative, and ability to lead and to make the right decisions. In order to take the lowest risk, company’s analysts should monitor and investigate all internal and external causes. As it has been already mentioned, there are many internal and external reasons for companies’ bankruptcy but it is not clear which are the most important ones. To answer this question the authors of this article, on the basis of Lithuanian and foreign scientific research, have compiled a theoretical list and the tree of the internal and external causes of bankruptcy. The tree and its components are improved with clusters of reasons for bankruptcy of enterprises.Straipsnyje nagrinėjamos įmonių vidaus ir išorės bankroto priežasčių išskyrimo ir grupavimo teorinės nuostatos tam pasitelkiant daugiamatės analizės metodus. Straipsnyje teigiama, kad konkurencinės aplinkos sąlygomis spartėja ūkio subjektų kūrimosi ir likvidavimosi procesai, o dėl to formuojasi itin platus bankroto priežasčių spektras, kuriame kokybinės analizės būdu išskiriamos tokių priežasčių grupės. Objektyvioms bankroto priežasčių grupėms – klasteriams formuoti šį kelią racionalu papildyti kiekybiniais tyrimais
Matematinių metodų taikymas prognozuojant įmonės finansinius rezultatus
Get PDFForecasting is essential for the company activities, as it helps to predict company\u27s future results. Forecasting methods theory analysis has showed that the application of mathematical methods are very wide. After the forecasting of sales revenue and profits of „Klaipėda vanduo“ LC. for 2013–2014 has been done, it is possible to claim that forecasting according to parabolic trend is appropriate for forecasting indicators, one the grounds that MAPE index for sales revenue and gross profit indicators has turned out to be very accurate, and for financial forecast - accurate. Linear trend forecasting is also suitable for the sales revenues forecasting due to the similarity of received calculated errors. The results achieved have depicted that according to the linear trend the sales revenues average will be 41,48 million litas in 2013. The average of the sales revenues according to parabolic trend will be 41,56 million litas. In 2014 according to linear trend the sales revenues will reach 41,70 million litas and according to parabolic trend they will reach 41,87 million litas. Gross profit in 2013 is forecasted to be 8,21 million litas and in 2014 – 5,4 million litas. 2013 and 2014 forecasting showed, that company will suffer net losses.
Straipsnyje nagrinėjamas matematinių metodų patikimumas prognozuojant įmonių finansinius rezultatus. Daugiausia dėmesio skiriama - tiesiniam trendui, eksponentinio išlyginimo metodui ir antrojo laipsnio polinominiam trendui. Šie metodai plačiausiai naudojami praktikoje. Norint atlikti kuo tikslesnę prognozę, reikalinga įvertinti kelerių metų finansinių rodiklių pasikeitimus. Apskaičiavus pardavimo pajamų, bendrojo pelno ir grynojo pelno prognozes, įvertinamos paklaidos, kurios padeda išrinkti tinkamiausius metodus prognozei
Įmonių bankroto ir jo proceso tyrimas
Get PDFThe article examines the companies’ bankruptcy, its procedure and the course of the latter, taking into account the fact that the problem of completion of the bankruptcy procedure has been encountered recently in Lithuania – only one third of the initiated bankruptcy procedures are finished. Such results of the done analysis of statistical data allow stating that the procedure of the companies’ bankruptcy requires for new researches. The main areas of bankruptcy procedure, which have to be improved, were determined and new assessment directions of it were provided. Thus the practical study was conducted in the article in order to learn the course of the bankruptcy procedure and the areas, which need improvement, in Lithuania, and for this purpose the analysis of statistical data and theoretical review of the companies’ bankruptcy were done.Straipsnyje nagrinėjamas įmonių bankrotas ir jo procesas. Pastaraisiais metais Lietuvoje susiduriama su bankroto proceso baigimo problema – pradėtų bankroto procesų užbaigiama vos trečdalis. Tokie atliktos statistinių duomenų analizės rezultatai leidžia teigti, kad įmonių bankroto procesas reikalauja naujų tyrimų. Nustatytos esminės tobulintinos bankroto proceso sritys, numatytos ir naujos jo vertinimo kryptys. Atliktas empirinis tyrimas siekiant išsiaiškinti bankroto proceso eigą bei jo tobulintinas sritis Lietuvoje, tam tikslui pasitelkiant statistinių duomenų analizę ir įmonių bankroto teorinę apžvalgą
Vidaus kontrolės priemonės viešojo sektoriaus subjektų apskaitos politikoje
Get PDFThe main legal issues regarding internal control of a public legal entity are regulated by the Law of Internal Control and Internal Audit of the Republic of Lithuania (LR) which designates that one of the aims of internal control is to ensure the reliability and completeness of information and reports. The main regulatory enactments of accounting determine many instruments of internal control which must be ensured by the accounting policy adopted in a public sector entity. Regulatory enactments cover different spheres, i.e. accounting and internal control. These spheres are closely interrelated; therefore, it is important to examine the interrelations between the accounting policy and internal control system.
The object of the research is internal control instruments in the accounting policy of public sector entities.
The aim of the research is to examine the regulation of internal control instruments by legal acts with regard to the accounting policy of a public sector entity.
The article provides the analysis of the accounting organization instruments and internal control instruments of accounting technique which are regulated by the Law of Accounting of LR (2001) and the Law of Public Sector Accountability of LR (2007). The paper systematizes the internal control instruments of accounting policy.Viešojo sektoriaus subjekto vienas iš vidaus kontrolės sistemos tikslų yra informacijos ir ataskaitų patikimumo bei išsamumo užtikrinimas. Pagrindiniuose apskaitos norminiuose dokumentuose gausu kontrolės priemonių, kurias turi užtikrinti viešojo sektoriaus subjekte įdiegta apskaitos politika. Straipsnyje tiriamos, sisteminamos viešojo sektoriaus subjekto apskaitos politikos organizaciniame ir techniniame aspektuose numatytos vidaus kontrolės priemonės