Komunalinių paslaugų bendrovės įsipareigojimų apskaita

LTStraipsnyje nagrinėjama komunalinių paslaugų bendrovės įsipareigojimų apskaita. Išnagrinėta bendrovės įsipareigojimų reglamentavimas, klasifikacija, dokumentacija bei atlikta horizontalioji, vertikalioji analizės ir santykinių mokumo rodiklių analizė. Raktiniai žodžiai: įsipareigojimai, skolos, trumpalaikiai įsipareigojimai.

ENThe obligations of the utility company include obligations to partners, financial institutions, the state, company employees and other legal or natural persons. The company's liabilities are assessed at cost, and are recorded in the accounting according to the original accounting documents. The chart of accounts used in accounting is prepared according to the model chart of accounts valid until 31/12/2015. Therefore, the company's grants and provisions are accounted for in class 3 of the chart of accounts. All other liabilities are accounted for in class 4. During the analyzed period, the company had no long-term liabilities, while short-term liabilities increased significantly. Their growth was influenced by the increase in wages and employees' unused holiday savings, the increased volume of services performed, and the increase in the price of services and materials. The calculated solvency indicators of the company show that the company had no financial difficulties.