UAB 'X' ilgalaikio materialaus turto apskaita ir analizė

Accounting of Tangible Fixed Asset and Analysis of UAB “X”. Bachelor thesis consists of 38 pages, 6 tables and 8 pictures. The purpose of this paperwork is to make research and analysis of UAB "X" tangible fixed asset accounting. The work consist of 4 chapters: In the first chapter described the accounting of tangible fized asset : cost registration, methods of depreciation, exploiting, the importance and performance of inventory, accounting documentation, information in the financial reports. In the second chapter is described the concept and types of the analysis, horizontal, vertical and relative indicators of tangible fixed asset. In the third part is described accounting of tangible fixed asset of the UAB "X". In the fourth chapter is done the analysis of horizontal, vertical and relative indicators of tangible fixed asset in the company "X". The conclusions: UAB "X" uses Business Accounting Standarts to perform the accounting of tangible fixed asset. Performed horizontal anlysis of the tangible fixed asset showed growth of the value. Vertical analysis showed that UAB "X" tangible fixed asset take the biggest part in the whole company asset. Relative indicators reveal high prifitabilness of the tangible fixed asset in the UAB "X". In 2013 it was estimated, that the value of tangible fixed asset was four times higher than the UAB "X" long- term debt. The firm chose to use straight line depriciation method for all tangible fixed asset. The minimal value fot the tangible fixed asset is set to 290 Eur.