Računovodstvo v kmetijstvu

delo diplomskega seminarja

Marjeta Luknar (Author), Robert Horvat (Mentor)

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

računovodstvo;knjigovodstvo;kmetijstvo;evidence;stroški;prihodek;

Data

Language:	Slovenian
Year of publishing:	2011
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Luknar]
UDC:	657:338.43
COBISS:	10888732
Views:	3061
Downloads:	533
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Agriculture accounting
Secondary 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.
Secondary keywords:	accounting in agriculture;agriculture accounting;SAS;IAS 41;fair value;biological assests;agriculture products;special agriculture records;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	49 str., 14 f. pril.
Keywords (UDC):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;economic situation;economic policy;management of the economy;economic planning;production;services;prices;menedžment gospodarstva;gospodarsko načrtovanje;proizvodnja;storitve;production and services according to economic sectors;gospodarske panoge;
ID:	1015509