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Бухгалтерский учет и аудит
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реферат
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8 стр.
Дата
24.10.2009
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.doc — Microsoft Word
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8501.zip — 46.36 kb
  • accounting-and-finance-in-as-diena_8501_1.doc — 145.5 Kb
  • Readme_docus.me.txt — 125 Bytes
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TABLE OF CONTENTSINTRODUCTION 2METHODOLOGY 2COMPANY BACKGROUND 3ACCOUNTING SYSTEM 3ANNUAL REPORTS 4ANALYSES USED IN ANNUAL REPORT 5KEY RATIOS 6CONCLUSION 8REFERENCE LIST 9Introduction
“Accounting is the language of business”…Indeed, like no man without ability to express his thoughts clearly and understandably can achieve very much in life, no firm can succeed without a good accounting system. Accounting is a necessary tool which not only provides information to the owners about how its money is working, and to the state about how big the taxes are to be fetched, but, the most important, enables the company to control, to plan and to trace all the actions, processes and projects. The purpose of this report is to find out how the accounting is done in a successful company, and how the principles and methods used there differ from the traditional accounting theory. In addition, the analysis of the company’s performance will be worked out using the standard ratios.
The decision to choose AS Diena for the report has been based on several criteria: it is one of the 100 largest companies in Latvia, it has a leading position in its branch of industry, and it is a good example of young and fast-developing Latvian business.
Methodology
The analyses and findings presented in the paper are based on the information received from the interview with the chief accountant of AS Diena Inese Janikovska and from the Annual Report 1997 of the company. The Report mirrors the financial data of AS Diena and its subsidiaries: publishing house Diena Bonnier SIA, advertising agency METRO, Bauskas Dzive SIA, agency Agro Apgads SIA, Kursas laiks SIA, Dzirkstele SIA, Zemgales Zinas SIA. The information about subsidiaries is included in Annual Report in limits of financial year starting from



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