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Title:KNJIGOVODSTVO NA KMETIJI
Authors:Repa, Martina (Author)
Koletnik, Franc (Mentor) More about this mentor... New window
Files:.pdf VS_Repa_Martina_2009.pdf (951,79 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Knjigovodstvo je urejanje in obdelovanje poslovnih dogodkov, ki so nastali v poslovnem sistemu. V okviru vinogradniške dejavnosti se pojavljajo posebne značilnosti, ki v računovodstvu zahtevajo posebno obravnavanje. Za obdavčitev vinogradniške dejavnosti nam služi davčno knjigovodstvo. Davčni zavezanci so zaradi davčnega nadzora dolžni voditi poslovne knjige in razvide. Tako se ugotovi davčna osnova in davek. Za fizične osebe, ki opravljajo dejavnost, so vrste in načini vodenja poslovnih knjig in evidenc določena s pravilnikom o poslovnih knjigah in drugih davčnih evidencah. Zavezanci lahko ugotavljajo davčno osnovo na podlagi dejanskih prihodkov in odhodkov, na podlagi normiranih odhodkov ali na podlagi katastrskega dohodka. Pri vodenju poslovnih knjig morajo zavezanci upoštevati SRS 39, ki je usklajen tudi z MRS 41 – Kmetijstvo.
Keywords:davčno knjigovodstvo, MRS 41, SRS 39, računovodenje, knjigovodenje, dohodnina, kmetijstvo, osnovna dejavnost, katastrski dohodek, dejanski dohodek, normirani odhodek, vinogradništvo
Year of publishing:2009
Publisher:[M. Repa]
Source:Maribor
UDC:657
URN:URN:SI:UM:DK:WVE6RVSZ
COBISS_ID:10019100 Link is opened in a new window
Views:4009
Downloads:402
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:BOOKKEEPING ON THE FARM
Abstract:Bookkeeping means managing and processing of business events which result in a business system. There are some characteristics in viticultural activities that need special treatment from the accounting point of view. For taxation of viticultural activities we use tax bookkeeping. In order to establish the taxable amount and the tax itself taxable persons are obliged to keep business books and registers. Rules on business books and other tax records state how natural persons performing activities should run their books. Taxable persons can define their taxable amount based on actual revenues and expenses, based on normalized expenses or based on cadastral income. Bookkeeping should be done in accordance with the SRS 39 standard which is also adjusted to MRS 41 – Agriculture.
Keywords:tax bookkeeping, MRS 41, SRS 39, accounting, bookkeeping, personal income tax, agriculture, principal activity, cadastral income, actual income, normalized expenses, viticulture


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