| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

Title:STANJE PODLAG ZA RAZVIDOVANJE AKTIVNIH ČASOVNIH RAZMEJITEV V SLO DRUŽBAH
Authors:Smiljanec, Kaja (Author)
Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Seligo_Kaja_2015.pdf (4,71 MB)
MD5: B0D3CE313E45AF5B38199A5861A62BF0
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem delu sem se ukvarjala s proučevanjem strokovnih okvirjev razvidovanja aktivnih časovnih razmejitev in analiziranjem prakse razvidovanja aktivnih časovnih razmejitev v petih slovenskih podjetjih. Problem naloge je, da ni znano, kakšne podlage uporabljajo izbrana podjetja za razvidovanje aktivnih časovnih razmejitev. Odločila sem se, da to izvem s pomočjo anket, ki so mi jih rešili odgovorni v računovodstvu. Anketirala sem dve manjši podjetji, eno večje, en majhen računovodski servis in en javni zavod. Najprej sem iz proučitve strokovnih okvirov spoznala, kaj je pojem in pomen aktivnih časovnih razmejitev in kako se razvidujejo aktivne časovne razmejitve v podjetjih. Nato sem s pomočjo anket spoznala, kako razvidovanje aktivnih časovnih razmejitev dejansko poteka v izbranih podjetjih. Ugotovila sem, da se razvidovanje aktivnih časovnih razmejitev med podjetji ne razlikuje in da vsa podjetja to delajo na enak način. Prav tako za razvidovanje uporabljajo enake podlage oziroma listine in te so naslednje: pogodba, prejet račun na osnovi pogodbe, pravilnik o računovodstvu v podjetju in temeljnica za knjižbo. Zelo pomembno je, da se praksa in teorija za razvidovanje aktivnih časovnih razmejitev, ne razlikujeta. V nasprotnem primeru bi prišlo do zmede, saj ne bi vedeli, kdo to počne pravilno, kdo pa ne. S tem, ko je točno določeno, kako naj podjetja to delajo, prihaja le do manjših napak. Podjetju ostane več časa za popravek večjih napak in reševanje problemov, katerih posledica bi lahko bilo neuspešno in neučinkovito poslovanje
Keywords:aktivne časovne razmejitve, razvidovanje, knjiženje, odloženi stroški, prehodno nezaračunani prihodki, Slovenski računovodski standardi
Year of publishing:2015
Publisher:[K. Šeligo]
Source:Maribor
UDC:657.3
COBISS_ID:12093468 New window
NUK URN:URN:SI:UM:DK:GUWLCB2Z
Views:771
Downloads:301
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:THE STATE OF THE BASES FOR THE RECORDING OF DEFERRED COST AND ACCRUED REVENUS IN SLOVENIAN COMPANIES
Abstract:In my diploma, I am studying the recording of active accruals in professional frameworks and analysing the practice of recording of active accruals in five Slovenian companies. The problem is, that it is not known what basis are selected companies using for the recording of active accruals, so I decided that I would interview the selected companies. I interviewed two smaller companies, one larger, one small accounting firm and a public institution. In the first step, I realised the concept and importance of active accruals from examination of professional frameworks, and how they are recorded in companies. Throw interviews, I realised how the recording of active accruals actually takes place in selected companies. I found out that the recording of active accruals do not distinguish between companies and that they do it in the same way. For the recording of active accruals they use the same base of documents: contract, received account on the basis of the contract, written rules of accounting in the company and the basal accounting entry. It is important that theory and practice do not differ, as it would otherwise lead to confusion how to do it. If it is certain how to do it, only minor errors occur and more time is provided to fix other problems, which could result in an unsuccessful and inefficient business
Keywords:active accruals, recording of, posting, deffered costs, accrued Income, Slovenian accounting standards


Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica