Pamatlīdzekļi un to uzskaite A\S "Latfood"
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Latvijas Universitāte
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Abstract
Pamatlīdzekļu grāmatvedības uzskaites organizācija uzņēmumā ir atkarīga no
izstrādātiem iekšējiem nolikumiem, kuri balstīti uz LR likumdošanas prasībām. Diplomdarba
mērķis ir izpētot pamatlīdzekļu uzskaiti no teorētiskās un no praktiskās puses, identificēt A/S
Latfood uzskaites problēmas un izstrādāt priekšlikumus, kas saistīti ar uzņēmuma
pamatlīdzekļu uzskaites politikas pilnveidošanu.
Balstoties uz pamatlīdzekļu uzskaites teorētiskiem pamatiem, kur tiek apkopoti
jautājumi par pamatlīdzekļu novērtēšanas kārtību, to iegādes veidiem, inventarizācijas norisi,
nolietojuma aprēķināšanas kārtību un darījumiem ar šiem objektiem, darbā tiek analizētas A/S
Latfood pamatlīdzekļu uzskaites politikas pielietošanas problēmas.
Darba nobeigumā tiek apkopoti secinājumi un priekšlikumi, kas izvirzīti pamatlīdzekļu
uzskaites uzlabošanai uzņēmumā.
Darbs sastāv no ievada, četrām nodaļām, secinājumiem un priekšlikumiem. Darba
apjoms ir 78 lpp., tas satur 9 tabulas un 7 pielikumus.
Atslēgvārdi: pamatlīdzekļi, novērtēšana, iegāde, nolietojums, darījumi, pārvērtēšana,
izslēgšana.
Fixed asset accounting organization of a company depends on the detailed internal regulations that are based on legislative requirements of LR. The aim of the Diploma ie to investigate the fixed assets of the theoretical and the practical side, for to identify A / S Latfood accounting problems and develop proposals relating to the company's fixed assets accounting policy improvements. Based on the theoretical foundations of fixed assets accounting, which is summarized in matters of property, plant evaluation, the types of acquisitions, conduct inventory, depreciation arrangements and transactions with these sites, the work analyzes the A / S Latfood fixed assets accounting policy application problems. The summary of the summary of conclusions and proposals put forward to improve asset tracking company. The work consists of an introduction, four chapters, conclusions and proposals. The amount of work is 78 pages. It contains 9 tables and 7 notes. Key words: fixed assets, evaluation, acquisition, depreciation, transactions, and revaluations off.
Fixed asset accounting organization of a company depends on the detailed internal regulations that are based on legislative requirements of LR. The aim of the Diploma ie to investigate the fixed assets of the theoretical and the practical side, for to identify A / S Latfood accounting problems and develop proposals relating to the company's fixed assets accounting policy improvements. Based on the theoretical foundations of fixed assets accounting, which is summarized in matters of property, plant evaluation, the types of acquisitions, conduct inventory, depreciation arrangements and transactions with these sites, the work analyzes the A / S Latfood fixed assets accounting policy application problems. The summary of the summary of conclusions and proposals put forward to improve asset tracking company. The work consists of an introduction, four chapters, conclusions and proposals. The amount of work is 78 pages. It contains 9 tables and 7 notes. Key words: fixed assets, evaluation, acquisition, depreciation, transactions, and revaluations off.