diplomski projekt
Kaja Šeligo (Author), Iztok Kolar (Mentor)

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

računovodstvo;stroški;prihodki;računovodski standardi;računovodski izkazi;bilance stanja;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Šeligo]
UDC: 657.3
COBISS: 12093468 Link will open in a new window
Views: 914
Downloads: 329
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: ǂThe ǂstate of the bases for the recording of deferred costs and accrued revenus in Slovenian company
Secondary 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
Secondary keywords: active accruals;recording of;posting;deffered costs;accrued Income;Slovenian accounting standards;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 37 str., 11 str. pril.
ID: 8776762