Računovodenje društev

diplomsko delo visokošolskega strokovnega študija

Natalija Mlakar (Author), Aleš Novak (Mentor)

Abstract

Delo je sestavljeno je iz naslednjih delov: prvi je teoretičen, v katerem so predstavljeni postopki ustanovitve in delovanja društev ter členitev društev po vrstah. Drugi del opisuje finančno-materialno poslovanje društev, tretji pa računovodenje le-teh. V diplomskem delu so predstavljeni predpisi, po katerih se morajo društva pri svojem delu ravnati, katere izkaze morajo predložiti konec leta ter kakšne so njihove davčne obveznosti do države. Četrti del diplomskega dela je v glavnem praktičen. V njem obravnavamo sestavo in analizo temeljnih računovodskih izkazov konkretnega društva X. Na podlagi podatkov iz temeljnih računovodskih izkazov je narejena vodoravna in navpična analiza bilance stanja in izkaza poslovnega izida društva. Na podlagi podatkov iz temeljnih računovodskih izkazov smo izračunali računovodske kazalnike, ki nam omogočajo še podrobnejšo analizo poslovanja društva. V diplomskem delu so bili uporabljeni podatki iz letnih poročil izbranega društva X za obdobje med leti 2007 in 2009. Na koncu je podan zaključek. Na podlagi analize smo ugotovili, da je društvo X uspešno, da deluje v skladu z zakoni in slovenskimi računovodskimi standardi. Društvo se financira predvsem iz lastnih finančnih sredstev — iz sklada društva, kar kaže na majhno finančno tveganje in varno finančno politiko društva, ima veliko likvidnih sredstev in je zato sposobno sproti odplačevati obveznosti in nima težav s plačilno sposobnostjo. Posluje gospodarno, presežek prihodkov nad odhodki pa namenja za financiranje nadaljnjega delovanja.

Keywords

društvo;nepridobotna dejavnost;bilanca stanja;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Kranj
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FOV - Faculty of Organizational Sciences
Publisher:	[N. Mlakar]
UDC:	657
COBISS:	6777363
Views:	2629
Downloads:	472
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ACCOUNTING WITHIN ASSOCIATIONS
Secondary abstract:	This diploma work consists of several parts: the first part is theoretical and presents the procedures of establishment and operations of associations, which are further broken down by type. The second part describes the financial management of associations and the third describes the accounting thereof. The third part basically presents the regulations by which associations must work, which financial statements they are required to submit at the end of the year and what are their tax obligations towards the government. The fourth part is mainly practical. It deals with the composition and analysis of the annual financial statements of a particular association. Based on data from the annual financial statements, horizontal and vertical analysis of the balance sheet and the income statement of the association was done. Financial ratios were also calculated from the annual financial statements, which allow even more detailed analysis of the association`s operations. In this diploma work data was used from consecutive annual reports of an association X for the period 2007 – 2009. Our diploma work ends with a conclusion. Based on the analysis, we found out that the association X operates successfully, and that it operates in accordance with the Slovenian laws and the Accounting Standards. The association is financed primarily from its own resources - from the association´s fund, what – indicates a low financial risk and a secure financial policy. It has a lot of liquid assets and is therefore able to promptly repay the obligations and thus has no solvency problems. The association operates economically employing the surplus of revenues over expenses for financing their own operations.
Secondary keywords:	association;non-profit activity;balance sheet;income statement;horizontal and vertical analysis of financial statements;financial ratios;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Fak. za organizacijske vede
Pages:	[6] f., 73 f.
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;
ID:	10774