Materiaalse põhivara arvestus põllumajandusettevõtte näitel
| dc.contributor.advisor | Luts, Siiri | |
| dc.contributor.author | Braun, Andra | |
| dc.date.accessioned | 2021-05-10T19:30:57Z | |
| dc.date.available | 2021-05-10T19:30:57Z | |
| dc.date.issued | 2021-05-07 | |
| dc.description.abstract | Lõputöö teemaks valiti „ Materiaalse põhivara arvestus põllumajandusettevõtte näitel“. Materiaalsed põhivarad on materiaalsed varad, mida ettevõte kasutab toodete tootmisel, teenuste osutamisel, rendile andmiseks või haldus eesmärkidel ja mida kavatsetakse kasutada pikema perioodi jooksul kui üks aasta. Teema aktuaalsus seisneb selles, et läbi aegade on probleeme materiaalse põhivara esmasel arvele võtmisel, edasisel kajastamisel, allahindluste tegemisel ja materiaalse põhivara mahakandmisel. Lõputöö eesmärgiks oli välja selgitada ettevõttes Moranton OÜ materiaalse põhivara arvestuse vastavust Eesti finantsaruandluse standardile. Lõputöö teoreetilise osa ning empiirilise uuringu läbi viimiseks püstitati alljärgnevad küsimused: • Millised ettevõtte Moranton OÜ materiaalsed põhivarad vastavad põhivara kriteeriumitele ? • Kuidas on esmalt arvele võetud materiaalset põhivara ettevõttes Moranton OÜ ? • Kuidas on toimunud materiaalse põhivara edasine kajastamine ettevõttes Moranton OÜ? • Kuidas rakendada erinevaid amortisatsioonimeetoteid ettevõtte materiaalsel põhivaral ? • Kuidas arvestatakse ettevõttes Moranton OÜ materiaalse põhivara parendus- ja hooldustöid? • Kuidas tehaks materiaalsele põhivarale alla- ja üleshindluseid ettevõttes Moranton OÜ ? • Kuidas müüakse või maha kantakse materiaalset põhivara ettevõttes Moranton OÜ ? • Kuidas inventeeritakse ettevõttes Moranton OÜ materiaalset põhivara? • Kuidas kajastatakse ettevõtte materiaalset põhivara erinevates finantsaruannetes? • Kuidas kajastatakse materiaalset põhivara ettevõtte Moranton OÜ raamatupidamise sise-eeskirjas? • Milliseid järeldusi, hinnanguid ja parendusi tuleks teha ? Lõputöö uurimuse tulemusena leiti, et üldiselt on kajastatud ettevõttes materiaalne põhivara vastavalt Eesti finantsaruandluse standardile. Uurimuse tulemusena leiti ka vigu mida ei tohi ettevõtte teha, et materiaalse põhivara kajastamine oleks vastavuses Eesti finantsaruandluse standardiga. Ettevõtte juhtkonnale tehti ettepanek uuendada olemas olevat raamatupidamise sise-eeskirja, seal ära muuta amortisatsioonimäärade vahemikud ja kaasajastada kasuatatavaid termineid. | et |
| dc.description.abstract | The title of the final thesis is “Accounting of Tangible Fixed Assets as an example of an Agriculture Company ”. The tangible fixed assets refer to company’s assets that are used in the production of products, in the provision of the services, for a rent or administrative purposes and used during a period longer than one year. The subject is actual because over the years there have been problems with initial registrations, subsequent recognition of property tangible fixed assets, making a discount and writing off tangible fixed assets. The final purpose of the thesis was accounting of tangible fixed assets according to Estonian financial reporting standards in a private limited company Moranton. In order to achieve the aim of the thesis, the following research questions were established. • How was the Estonian financial reporting standard regulating tangible fixed assets used? • What is the entity of tangible fixed assets and what are the tangible fixed assets of the company that have corresponding criteria? • How are tangible fixed assets accounted at first and how are tangible fixed assets first recognized in the company? • How is the subsequent recognition of property tangible fixed assets and the calculation of depreciation conducted and how to apply different depreciation methods on the company's property tangible fixed assets? • How are the improvements and maintenance of tangible fixed assets reflected in theory, and how is it implemented in a private limited company Moranton? • How are revaluations and write-offs of tangible fixed assets accomplished in accordance with the law and how is this accomplised in a private limited company Moranton? • How are tangible fixed assets theoretically sold up or written off and how is it performed in the company? • How are tangible fixed assets inventoried in accordance with the law and how is it reflected in a private limited company Moranton? • How are tangible fixed assets recognized in the various financial statements and in which financial statements does the company recognize tangible fixed assets? • How are tangible fixed assets theoretically reflected in the internal accounting rule and how are the tangible fixed assets of the private limited company Moranton reflected in the internal rule? • What conclusions, assessments and improvements can be made? As a result of the final thesis, it was found that the tangible fixed assets had been recognized at first correctly. Subsequent recognition, writing-off and selling up was conducted in accordance with the Estonian Financial Reporting Standard. Impairment and revaluations of tangible fixed assets, inventory procedures and financial statements were also accomplished in accordance with the Estonian Financial Reporting Standard. The author of the final thesis would suggest updating firm’s existing internal rule, as some terms in accounting have changed over time. | et |
| dc.identifier.uri | https://dspace.tktk.ee/handle/20.500.12863/3277 | |
| dc.language.iso | et | et |
| dc.publisher | Tallinna Tehnikakõrgkool | et |
| dc.subject | TTK Subject Categories::Majandus and ärijuhtimine | et |
| dc.subject.other | Rakendusarhitektuur | et |
| dc.title | Materiaalse põhivara arvestus põllumajandusettevõtte näitel | et |
| dc.title.alternative | Accounting of Tangible Fixed Assets as an example of an Agriculture Company | et |
| dc.type | lõputöö | et |