delo diplomskega projekta
Tamara Žabot (Author), Robert Horvat (Mentor)

Abstract

Namen diplomskega projekta je prikazati povezavo in razlike poslovne in davčne bilance teoretično in tudi praktično, na primeru Podjetja X. V teoretičnem delu najprej spoznamo poslovno in davčno bilanco, zakonske podlage ter kako ugotavljamo prihodke in odhodke podjetja. Diplomski projekt daje poseben poudarek davčnim predpisom, ki nam kažejo kakšne spremembe morajo podjetja opraviti pri določenih postavkah, da so podatki primerni za davčno bilanco. V praktičnem delu najprej predstavimo Podjetje X, čigar podatki so uporabljeni za prikaz sprememb postavk. V zaključku naloge smo se na podlagi teoretičnih osnov lotili korekcije prihodkov in odhodkov ter davčne osnove. Za konec smo izdelali davčno bilanco.

Keywords

računovodstvo;računovodski izkazi;poslovni izidi;davčni obračun;prihodki;odhodki;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: T. Žabot
UDC: 657.3:336.2
COBISS: 75289603 Link will open in a new window
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Downloads: 34
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Other data

Secondary language: English
Secondary title: Differences in determining profit and loss according to SRS and for taxation purposes
Secondary abstract: The purpose of this diploma thesis is to show the connection and differences between business and tax balance theoretically and as well practically, based on informations from Podjetje X. In the theoretical part we first get to know what business and tax balance are, their legal standing and accounting of revenues and expenses. Diploma thesis places a special attention on tax regulations, they show us what changes companies need to make to certain informations, to make them suitable for tax balance. In the practical part we first have a short presentation of Podjetje X, whose financal informations we used in diploma thesis. In the final part of diploma thesis, we made corrections of revenues, expenses and tax base, on our known theoretical basis. On the end we also prepared a tax balance.
Secondary keywords: business balance;tax balance;revenues;expenses.;
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 36 str., 6 str. pril.
ID: 12282627