[Improvement of accounting and accountancy in co-operatives]
2005
Ramanauskas, Yu.(Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania)) | Zhaltauskiene, N.(Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania). Faculty of Economics and Management. Dept. of Business Management) | Zinkyavichiene, D.(Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania)) | Ramanauskene, Ya.(Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania)) | Stonchiyuvene, N.(Lithuanian Univ. of Agriculture, Akademija, Kauno reg. (Lithuania))
The crediting system and governmental support of agriculture subjects and the system of financial accounting and reporting do not fully correspond the peculiarities of co-operatives. The importance of effective accounting in cooperatives reflects the needs to collect target information for providing credits and greeting subsidies, some difficulties for counting the tax of income and value added tax of income and a value added tax. The aim of the research is to propose the high lines and means for improvement of co-operatives accounting and financial reporting. The analysis of the research and methodical literature in the field of activity of co-operatives in Lithuania, suggested the raging of co-operatives in to 6 groups according the relationships among the members of co-operatives.
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