Accounting and Finance in AS Diena - реферат по бухгалтерскому, управленческому учету

 

Тезисы:

  • Annual Reports to draw serious conclusions about the accounting system and finance in the firm.
  • Diena Inese Janikovska and from the Annual Report 1997 of the company.
  • The Latvian-Swedish joint-stock company AS Diena was founded in 1992.
  • The main software accounting program used is Mac Hansa.
  • Printed information of accounting actions is kept in the company’s archive.
  • Difficulties also appear when making records for financial and tax accounting.
  • In AS Diena’s case ROE is 69.83 % (table 1) .
  • AS Diena has higher proportion of non-interest bearing debt, thus, its COD is lower.
  • Equity is less important source of financing for AS Diena, so the difference in ROE occurs.
  • Annual Report of AS Diena (1997) .
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