Annotation
In the current thesis work “Exploration of the financial accounting on the SPE (Small Private Enterprise) “Olva” is being analyzed the phenomena of budget and also one of the most important parts of its income – taxes, collecting and mandatory payment.
The first part of the thesis emphasizes on taxes’ classification, its kinds, functions and the main elements. There is also presented main keys of holding financial accounting of the budget.
The second, analytical part describes financially economical state of enterprise. There is also an analysis of budget accounting as well as accounting of each separate tax, collecting and payment that come into the budget of SPE “Olva”. There also presented according law articles due to which the enterprise holds financial accounting.
The third part describes an exploration of tax’ financial accounting on income due to the international standards.
The fourth recommend part presents recommendations how to easier financial accounting and budget’s hold.
At the end of the thesis there is a conclusion, appendixes and bibliography are included as well.