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Title:Računovodstvo v kmetijstvu
Authors:Luknar, Marjeta (Author)
Horvat, Robert (Mentor) More about this mentor... New window
Files:.pdf VS_Luknar_Marjeta_2011.pdf (760,66 KB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Organization:EPF - Faculty of Business and Economics
Abstract:Delo diplomskega seminarja predstavlja računovodstvo v kmetijstvu. Najprej se osredotoča na kmetijstvo in značilne pojme, ki se pojavljajo v zvezi z njim. Računovodenje v kmetijstvu smo najprej opredelili s pravnimi podlagami. Nato smo predstavili osnovne značilnosti računovodenja v kmetijski dejavnosti z vidika kmeta, samostojnega podjetnika in različnih oblik gospodarskih družb. Delo smo nadaljevali s posebnostmi računovodstva v kmetijstvu. Tukaj smo se srečali s pojmom poštena vrednost. Poštena vrednost je v mednarodnem računovodskem standardu 41 navedena kot najprimernejša oblika vrednotenja. Ta pa v vseh primerih vrednotenja ni mogoča. Med najbolj primernimi po našem mnenju je pri pripoznavanju zalog kmetijskih proizvodov. Delo je namenjeno predvsem spoznanju, kako voditi računovodstvo v kmetijstvu, ki je zanimivo zaradi svojih posebnosti.
Keywords:računovodenje v kmetijstvu, računovodstvo v kmetijstvu, SRS, MRS 41, poštena vrednost, biološka sredstva, kmetijski pridelki, posebne evidence v kmetijstvu
Year of publishing:2011
Publisher:[M. Luknar]
Source:Maribor
UDC:657
URN:URN:SI:UM:DK:MPGU0ALZ
COBISS_ID:10888732 Link is opened in a new window
Views:2464
Downloads:504
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:Agriculture accounting
Abstract:The diploma thesis represents agriculture accounting. Firstly, it focuses on the concept of agriculture and the specific concepts arising in connection with it. Accounting in agriculture was first defined with legal bases. Then the basic features of accounting in agriculture were presented from the farmers', entrepreneurs' and different types of companies' point of view. Moreover, we focused on specific agriculture accounting, where the concept of fair value was brought up. The fair value is listed as the most appropriate form of values in the International Accounting Standard 41. However the valuation is not possible in all cases. It is though, in our opinion, one of the most suitable when recognizing the agriculture products' inventories. The thesis is mostly meant for the recognition of how to lead the agriculture accounting, which is interesting for its particular features.
Keywords:accounting in agriculture, agriculture accounting, SAS, IAS 41, fair value, biological assests, agriculture products, special agriculture records


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