Ilgalaikio materialiojo turto apskaitos teoriniai ir praktiniai aspektai

Abstract

Object of the research: problems occurring in fixed asset accounts in transport companies. Aims of the research: to research the development of fixed asset accounts, to indicate possible problems and analyse methods of their elimination, to reveal the drawbacks of the existing system, to improve recommendations showing the influence of changes on accounting. Current and previous sources and practice, problems of fixed asset accounts of a transport company are analysed in the paper. New methods of dealing with the problem of fixed asset item selection have been recommended in the thesis; furthermore, the importance of the above method for accounting accuracy and financial results has been described