Korteriühistule raamatupidamise abivahendi koostamine MS Accessi baasil
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Kuupäev
2015
Kättesaadavus
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Abstrakt
Käesoleva töö eesmärgiks on tutvustada praegustele ja tulevastele
raamatupidajatele võimalust teostada oma korteriühistu raamatupidamist
andmebaaside haldustarkvara MS Access baasil. Eesmärgi täitmiseks püstitas
autor kaks uurimisülesannet. Esimene ülesanne on selgitada välja korteriühistu
raamatupidamiste erisused. Ülesande täitmiseks esitab autor töö teoreetilises
osas ülevaate korteriühistu raamatupidamist reguleerivast seadusandlusest,
analüüsib erinevates teadusartiklites, e-ajakirjades ja raamatutes kajastatud infot
ning annab ülevaate korteriühistu raamatupidamise korraldamisest. Töö käigus
uurib autor, milliste kulude ja kohustustega on tavapäraselt seotud korteriühistu
liikmed ja millised on majanduskulude ja kohustuste kajastamise võimalused
raamatupidamises lähtuvalt korteriühistu tegevust reguleerivast
seadusandlusest. Teine ülesanne on uurida võimalust andmebaaside
haldustarkvara MS Access kasutamiseks korteriühistu raamatupidamise
korraldamisel. Selle ülesande täitmiseks tutvustab autor empiirilises osas,
kuidas korraldada korteriühistu raamatupidamist, kasutades andmebaaside
haldustarkvara MS Access. Autori eesmärk näidata MS Accessis töötamise
lihtsust ning seda, kuidas on võimalik MS Accessi andmebaasi igapäevaselt
raamatupidamise töös rakendada, on täidetud. Käesoleva korteriühistu
abivahendi MS Accessi baasil kontseptsiooni on võimalik kasutada
korteriühistu arvete ja aruannete koostamisel, muuta ja täiendada.
The aim of this thesis was to introduce to current and future accountants the possibility to carry out their apartment association’s accounting using database management software MS Access. To reach this aim, the author created two research tasks. The first task was to find out the specialities of apartment association accounting. To complete this task, the author gives an overview of the legislation regulating apartment association accounting, analyses information given in various materials, and gives an overview of organising apartment association accounting. The author studied, which costs and obligations apartment association members are normally associated with, and which are the possibilities of reflecting management costs and obligations in accounting based on the aforementioned legislation. The second task was to study the possibility of using MS Access for apartment association accounting. To complete this task, the author presents how to organise apartment association accounting using MS Access. The author’s aim to show the simplicity of work in MS Access and how it is possible to apply a MS Access database in everyday accounting work was reached. The current concept of MS Access supportive material can be used for issuing invoices and preparing reports, changed and upgraded.
The aim of this thesis was to introduce to current and future accountants the possibility to carry out their apartment association’s accounting using database management software MS Access. To reach this aim, the author created two research tasks. The first task was to find out the specialities of apartment association accounting. To complete this task, the author gives an overview of the legislation regulating apartment association accounting, analyses information given in various materials, and gives an overview of organising apartment association accounting. The author studied, which costs and obligations apartment association members are normally associated with, and which are the possibilities of reflecting management costs and obligations in accounting based on the aforementioned legislation. The second task was to study the possibility of using MS Access for apartment association accounting. To complete this task, the author presents how to organise apartment association accounting using MS Access. The author’s aim to show the simplicity of work in MS Access and how it is possible to apply a MS Access database in everyday accounting work was reached. The current concept of MS Access supportive material can be used for issuing invoices and preparing reports, changed and upgraded.
Kirjeldus
Märksõnad
korteriühistud, raamatupidamine, Access (tarkvara), bakalaureusetööd