Apgrozāmo līdzekļu uzskaite
Date
2013
Authors
Lapiņš, Jānis
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Diplomdarba tēma ir "Apgrozāmo līdzekļu uzskaite" Šāda tēma tika izvēlēta, jo apgrozāmiem līdzekļiem ir svarīga loma sabiedrības saimnieciskās darbības nodrošināšanas procesā. Diplomdarba mērķis – veikt teorētisko izpēti apgrozāmo līdzekļu uzskaitē un tās atbilstību Latvijas normatīvo aktu prasībām.
Diplomdarbs ir strukturēts 4 daļās.
•Pirmajā daļā raksturots apgrozāmo līdzekļu un krājumu sastāvs un to uzskaite.
•Otrajā daļā raksturots debitoru parādu sastāvs un to uzskaite.
•Trešajā daļā raksturotas ir nākamo periodu izmaksas, to sastāvs un uzskaite.
•Ceturtajā daļā raksturots ir naudas līdzekļu sastāvs un uzskaite.
Veicot diplomdarbu apskatīti 29 literatūras avoti.
Atslēgvārdi: apgrozāmo līdzekļu sastāvs, apgrozāmo līdzekļu uzskaite, apgrozāmie līdzekļi likumos.
Diploma topic is "Accountancy of Current Assets" This topic was chosen because, current assets have an important economic role in economic activities of a company. The objective of the Paper is – to carry out a theoretical study of Accountancy of current assets and its compliance with the Republic of Latvia laws and regulations. Diploma thesis is structured in four parts: •The first part describes the composition of current assets and the composition of the stock assessment and accounting. •The second part describes the composition of accounts receivable and their accounting. •The third part describes the composition of deferred cost and their accounting. •The fourth part describes the composition of the funds and their accounting. Used twenty nine sources. Keywords: composition of current assets, accountancy of current assets, legal regulations of current assets.
Diploma topic is "Accountancy of Current Assets" This topic was chosen because, current assets have an important economic role in economic activities of a company. The objective of the Paper is – to carry out a theoretical study of Accountancy of current assets and its compliance with the Republic of Latvia laws and regulations. Diploma thesis is structured in four parts: •The first part describes the composition of current assets and the composition of the stock assessment and accounting. •The second part describes the composition of accounts receivable and their accounting. •The third part describes the composition of deferred cost and their accounting. •The fourth part describes the composition of the funds and their accounting. Used twenty nine sources. Keywords: composition of current assets, accountancy of current assets, legal regulations of current assets.
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Keywords
Ekonomika