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Type of publication: master thesis
Field of Science: Ekonomika / Economics (S004)
Author(s): Mockutė, Diana
Title: Ilgalaikio materialiojo turto apskaitos metodika
Other Title: Methods of accounting of long-term tangible assets
Extent: 122 p.
Date: 31-May-2006
Keywords: apskaita;accounting;purchase costs;įsigijimo savikaina;long-term tangible assets;ilgalaikis materialusis turtas
Abstract: 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 long-term tangible assets accounting methods and presented recommendations for it‘s improvement.
Affiliation(s): Žemės ūkio akademija
Vytauto Didžiojo universitetas
Appears in Collections:VDU, ASU ir LEU iki / until 2018

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