Buhalteriniai

Buhalteriniai is a Lithuanian term that refers to activities, documents, and systems connected with accounting and bookkeeping. It encompasses the processes of recording, classifying, and summarizing financial transactions in order to produce accurate financial information about a business or organization.

The scope of buhalteriniai work includes recording everyday transactions (sales, purchases, receipts and payments), maintaining ledgers and accounts, payroll calculations, value-added tax and other tax calculations, and the preparation of financial statements. It also covers reconciliations, budgeting, and the implementation of internal controls to ensure data integrity.

Methods and standards used in buhalteriniai work rely on established accounting principles, such as double-entry bookkeeping, a chart of accounts, and appropriate software. Compliance with national accounting standards and tax regulations is a common requirement, with some entities also applying international financial reporting standards for specific purposes or groups.

Professionally, buhalteriniai services can be provided by in-house staff or external providers, including bookkeepers, accountants, and financial controllers. Offerings typically range from routine bookkeeping and tax preparation to comprehensive accounting, financial reporting, and advisory support.

The purpose of buhalteriniai is to deliver reliable financial information that supports management decision-making, regulatory compliance, and external scrutiny. Well-managed accounting records improve transparency, enable better cash flow management, and help secure access to financing and investment.