Anglų kursinis darbas. Introduction. Ancient history. Introduction to accounting. Early development of accounting. Expansion of the role of the accountant. Roman empire. Medieval and renaissance periods. Double-entry bookkeeping. The Mathematical Monk. The Renaissance cultural context. Financial and management accounting. Modern professional accounting. Accounting and Lithuania. Accounting in Lithuania before entry into force of feudal relationship. Accounting upon feudal in Lithuania. Accounting for Lithuania in the Russian Empire. Accounting during independent Lithuania in 1918. Accounting Lithuania Soviet occupation in the first period (1940-1941 years). German occupation of Lithuania Accounting Period (1941-1944). Accounting Lithuania Soviet occupation in the second period (1944-1990 m. ). Accounting in Lithuania after regained its independence (1990). Accounting for Lithuania's accession to the European Union (since 2004). Interesting facts about accounting. List of literature.
Lithuania feudal - baudžiaviniai relations prevailed later than kaimyninėsegermanų and Slavic countries, and therefore accounting has evolved somewhat differently. Accounting can be considered rudiments of movable and immovable property and people censuses. In censuses were formed in the literature referred to as inventories. This initial stage is called the accounting inventory accounting. There is evidence that the inventory records were kept when the Lithuanians were not yet divorced from Aistian. In times Aistians changed honey, wax, furs, amber in salt, iron, cloth, various weapons.
With time Inventory accounting are improved, there were increasing inventories and accounting information to begin to group objects by certain characteristics. An increased incidence of inventory, increased census objects. The Grand Duchy of Lithuania was carried out and all the people in the census.
Inventory accounting is divided into two stages. Initially, inventories were drawn up episodically. Disposable inventories drawn up descriptions of hikes, indicating how much of the spoil (of people, weapons, horses). Lithuanian Metrics include the length of what sodžius gave the estate of honey, furs, money, grain. It has also been drawn up in the village; yards (Duma).
Increasingly entry into force of the feudal relationship Inventory accounting began to evolve into economic accounting. Increasingly, the property was accounted for in terms of money.
In the second stage, a very important focus has been on the land area of accounting. Feud intensifying their farms more and more peasants were forced to work in forced labor. Each rural community was led by the forced book. It records the number of days worked as feudal serf earth. Sometimes, instead of the name or names of the serf was entered in his nickname. Accounting increasingly led to the use and control function.
Feud very concerned about farm income, so it was very important to know the number of yards of peasants and land. With these data, the advance has been trying to calculate the amount of the rent.
After the third division of the Republic of Lithuania to the Russian content. Manors increased the number of books. Many books have been separately recorded births, deaths, escaped serfs, complaints, disputes. Padum charge was recorded in a separate notebook, which was indicated in the estimated size of the tribute.
Among the many books divorced single book. It was recorded in a variety of events, inheritances and notarial acts.
The increasing number of books have been invoked to handle the clerk. They usually become serfs gifted children.
Inventory accounting for the most part remained until the fall of serfdom.
After 1910. greatly improved production, particularly of the skin and in the metal industry. Were created and developed in other branches of industry. Then accounting regulated by the laws of the Russian Empire. They had found the books and balance sheet arrangements.
Pre-revolutionary Russian accounting feature of the data classification. Lithuania company of their size and technical supply, production specifics have been very different. The accounting treatment of its owner's relatives or trustworthy people. Accounting has been kept only in Russian. Lithuania was not uniform accounting. Then accounting year was calculated from 1 August. until next year on 1 August. Small businesses and artisans did not lead an accounting.
After the restoration of independence, Lithuania economy grew further. In particular, public companies had accounting data. In large companies spread to German and French accounting form. It was used in accounting daugiažurnalinės shape. In those days, all the bookkeeping was kept manually. Since 1924. Lithuania records began to regulate commerce, industry and credit institutions accounting law books. Lithuania was the most widely distributed in three accounts: Blogger (Memorial), Cash and Great book.