Knjigovodstvo na kmetiji

diplomsko delo

Martina Repa (Author), Franc Koletnik (Mentor)

Abstract

Knjigovodstvo je urejanje in obdelovanje poslovnih dogodkov, ki so nastali v poslovnem sistemu. V okviru vinogradniške dejavnosti se pojavljajo posebne značilnosti, ki v računovodstvu zahtevajo posebno obravnavanje. Za obdavčitev vinogradniške dejavnosti nam služi davčno knjigovodstvo. Davčni zavezanci so zaradi davčnega nadzora dolžni voditi poslovne knjige in razvide. Tako se ugotovi davčna osnova in davek. Za fizične osebe, ki opravljajo dejavnost, so vrste in načini vodenja poslovnih knjig in evidenc določena s pravilnikom o poslovnih knjigah in drugih davčnih evidencah. Zavezanci lahko ugotavljajo davčno osnovo na podlagi dejanskih prihodkov in odhodkov, na podlagi normiranih odhodkov ali na podlagi katastrskega dohodka. Pri vodenju poslovnih knjig morajo zavezanci upoštevati SRS 39, ki je usklajen tudi z MRS 41 – Kmetijstvo.

Keywords

knjigovodstvo;kmetije;računovodstvo;mednarodni standardi;davki;dohodek;kmetijstvo;vinogradništvo;ekologija;računovodski izkazi;računovodski standardi;dohodnina;

Data

Language:	Slovenian
Year of publishing:	2009
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Repa]
UDC:	657.1/.3:631.147
COBISS:	10019100
Views:	4703
Downloads:	460
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Bookkeeping on the farm
Secondary abstract:	Bookkeeping means managing and processing of business events which result in a business system. There are some characteristics in viticultural activities that need special treatment from the accounting point of view. For taxation of viticultural activities we use tax bookkeeping. In order to establish the taxable amount and the tax itself taxable persons are obliged to keep business books and registers. Rules on business books and other tax records state how natural persons performing activities should run their books. Taxable persons can define their taxable amount based on actual revenues and expenses, based on normalized expenses or based on cadastral income. Bookkeeping should be done in accordance with the SRS 39 standard which is also adjusted to MRS 41 – Agriculture.
Secondary keywords:	tax bookkeeping;MRS 41;SRS 39;accounting;bookkeeping;personal income tax;agriculture;principal activity;cadastral income;actual income;normalized expenses;viticulture;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	45 str., [10] str. 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;applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;agriculture and related sciences and techniques;forestry;farming;wildlife exploitation;kmetijstvo ter sorodne vede in tehnologije;agriculture in general;kmetijstvo;farm management and organization;upravljanje in vodenje farm in kmetij;
ID:	986660