Composition and structure of the VAT return. Accounting entries to facilitate the preparation of the VAT return. Examples.

Company “A” has entered into a loan agreement with “Altum” for 70,000 euros for the creation of a fixed asset. The agreement provides for a co-financing contribution from “A”.

Can an insured client, for whom the insurance company pays out only 85% of the debt, be considered a doubtful or uncollectible debtor?

Is a receipt for an amount exceeding 30 euros, issued at an automated fuel filling station, valid for the deduction of value-added tax (VAT)?

Individual training to reinforce or acquire knowledge on specific topics.

A tourist accommodation facility has installed solar panels. How should the energy generated and consumed be recorded?

Given that the core activity of a warehouse involves receiving, storing, and dispatching goods, it is essential to maintain an inventory of goods, which helps...

Through an analysis of the examples provided in the exercises, the fundamentals of bookkeeping, as well as the preparation of the trial balance and the balance sheet, are explained. 24 teaching hours.

A budgetary institution owns real estate (a fixed asset) on which repair works have been carried out, including the following: the roof has been replaced, and...

Is a receipt from an automated filling station for an amount exceeding 30 euros valid for the deduction of input VAT?

8 lessons. Explanations and practical calculations for 8 scenarios regarding remuneration (time-based wages or monthly salaries).

Expanded learning and reference material for students, aspiring accountants, and other interested parties to learn the basics of accounting. The material in the reissue has been updated in accordance with the requirements of current regulations, another technical description of the basic principle of calculating wages has been included, a description of the association's balance sheet and income and expenditure report, and the balance sheet of budgetary institutions have been

We have previously looked at how to organize warehouse work to make it convenient to store, preserve, and distribute goods.

The method of organizing warehouse operations reflects an understanding of company processes—for example, the identification of cost items, inventory accounting, and inventory...

Can an employer grant an employee paid leave in connection with the death of a loved one? What are the conditions for paying for such leave?

Budget institutions have submitted their separate annual reports to the consolidating institutions (for example, a local government or a ministry) and

Events after the balance sheet date are business transactions or other events that are assessed by the company's management and accountant in the period between the last day of the reporting year (in most companies this is December 31)

The employee has submitted their salary tax booklet and has opted to have personal income tax (PIT) applied in the calculation of their remuneration.

Budget institutions will prepare the annual report for 2023 in accordance with Cabinet of Ministers Regulation No. 652 of 28 September 2021 "Procedures for the Preparation of the Annual Report"

How to better work with receivables and how to encourage debtors to meet the agreed payment deadlines. This is addressed by both entrepreneurs and accountants. In addition, the situation of each company will be different - some will not want to ask for prepayment or an advance, others will want to cope on their own, without involving extrajudicial debt collection companies, others will rely on the customers' sense of responsibility. We have compiled recommendations that could