BUHALTERINS APSKAITOS PAGRINDAI PDF

PAT is based on these underlying assumptions, which form the hard core of the neoclassical economic theory: Concepts and Skills Accounting Equation More information. The main research method logical analysis of scientific literature including comparison and synthesis. Formulates the way financial goals are to be achieved. Zimmerman, It is a logical hypothesis that the larger the Lithuanian firm s financial leverage ratio, the more likely the company s manager is to choose straight-line depreciation and FIFO inventory methods. Such accounting method choice of Lithuanian companies may be explained by several reasons: In fact, the main purpose of the positive approach is to develop hypotheses about factors that influence accounting method choice in different companies and to test the validity of these hypotheses empirically. Given the pre-closing but post adjustments trial balance below.

Author:	Dotaxe Zull
Country:	Jordan
Language:	English (Spanish)
Genre:	Finance
Published (Last):	16 May 2019
Pages:	374
PDF File Size:	20.37 Mb
ePub File Size:	7.26 Mb
ISBN:	679-1-73650-834-1
Downloads:	42397
Price:	Free* [*Free Regsitration Required]
Uploader:	Gazshura

Apskaitos raida tarpukario nepriklausomoje Lietuvoje ir Antrojo pasaulinio karo metais Buhalterio profesijos samprata Tarptautiniai apskaitos standartai Buhalterinis balansas. Balanso informacijos grupavimas Patikslinamieji dokumentai Kompiuterizuotas informacijos apdorojimas Kompiuterizuotos apskaitos sistemos charakteristika Informacijos kodavimas Apskaitos sistemos Apskaitos modeliai Inventorizacijos organizavimas Ilgalaikio turto apskaita Ilgalaikio turto skirstymas Nematerialiojo turto charakteristika Ilgalaikio materialiojo turto charakteristika Pinigai kelyje Pardavimo apskaita Pirkimo apskaita Nuosavo kapitalo apskaita Darbo laiko apskaita Aplaidus ir apgaulingas apskaitos tvarkymas Net iki XIII a.

Apdorojant duomenis gaunama informacija. Informacija gaunama surinkus duomenis ir juos prasmingai apdorojus. Elektroninis verslas. Vilnius: Technika, Informacijos pateikimas laiku. Informacija turi patekti ten, kur ji laukiama, pvz. Konkurentai domisi naujomis gamybos technologijomis bei naujais valdymo metodais. Jie vadinami bendraisiais apskaitos principais. Pavyzdys X m.