20.500.12556/DKUM-11997 POSEBNOSTI PROCESA KNJIGOVODENJA NA PRIMERU IGRALNICE X PARTICULARITIES OF THE ACCOUNTING PROCESS IN THE CASE OF CASINO X Diplomsko delo je sestavljeno iz šestih poglavij. V uvodu smo opredelili področje problema in opisali problem, postavili cilje, namen in osnovne trditve, navedli predpostavke in omejitve ter metode s katerimi smo kasneje raziskovali. Uvodnemu poglavju sledita dva teoretična ter dva praktična poglavja, zaključujemo pa s sklepnim poglavjem. Teoretični del diplomskega dela smo razdelili na dva dela. Predstavili smo knjigovodenje in opisali knjigovodski proces, ki poteka vse od nastanka poslovnega dogodka in se s knjigovodsko listino, kot dokazom nastanka poslovnega dogodka vpiše v poslovno knjigo, iz katere se kasneje sestavi računovodsko poročilo. V drugem delu pa smo opisali zakonski okvir, v sklopu katerega smo predstavili Zakon o igrah na srečo, iz katerega smo povzeli podatke, ki se navezujejo na proučevano temo in so se nam zdeli pomembni za bralca, ki se šele spoznava z igralništvom. Za igralnice velja enako kot za ostala podjetja, da morajo voditi poslovne knjige in izdelati letna poročila v skladu z določbami Slovenskih računovodskih standardov, pri tem pa morajo upoštevati Zakon o gospodarskih družbah. Tukaj ni posebnosti, ki bi veljale samo za igralnico, zaradi tega jih nismo posebej opisovali, saj smo predpostavili, da bralec pozna standarde in je seznanjen z Zakonom o gospodarskih družbah. Omenili smo še dva interna akta, in sicer Pravilnik o računovodstvu in Interna navodila za delo družbe Hit d.d. V praktičnem delu diplomskega dela smo proučili konkreten proces prodaje igralniških storitev v igralnici Casino Perla. Najprej smo predstavili posebnosti knjigovodenja v igralnici, knjigovodske listine, ki nastajajo pri procesu prodaje igralniških storitev ter opisali kako poteka blagajniško poslovanje. The diploma paper is composed of six chapters. In the introduction we defined the scope and describe the problem, set objectives, goals, and the basic argument, stated assumptions and limitations, and methods by which we have subsequently researched the topic. The introductory chapter is followed by the two theoretical and two practical chapters. The conclusion in written in the final chapter. We have divided the theoretical part into two parts. We presented accounting and described the accounting process. In the second part, we examined the legal framework under which we presented the Gaming Act. We summarized the data relating to the topic studied and deemed relevant for the reader who is just getting to know the gambling. The process for casinos is the same as for other companies that must keep accounts and produce annual reports in accordance with Slovenian Accounting Standards and have to consider the Companies Act. There is no specific features that would apply only to the casino, because of this we have not specifically described them, we just assumed that the reader knows the standards and is aware of the Companies Act. We have mentioned two internal acts, the regulations on accounting and internal instructions for the work of the company Hit d.d. In the practical part of graduate work, we have examined a concrete process of selling services in the casino gaming Casino Perla. We first present the specificity of the accounts in casino vouchers generated in the process of selling gaming services and describe how the cash transactions work. The central figure or the degree are two diagrams. The first diagram show the operating of main casha and the second diagram show operating cash of slot machines and cash of gaming tables together. blagajna igralnih avtomatov blagajna igralnih miz blagajniško poslovanje diagram poteka glavna blagajna igralne mize igralni avtomati igralništvo knjigovodenje knjigovodske listine proces knjigovodenja Zakon o igrah na srečo. cash of slot machines cash of gambing tables cash transactions flow diagram the main cash gaming tables slot machines gambling accounting accounting documents the accounting process Gaming Act. true true false [N. Petrič] Slovenski jezik Angleški jezik Diplomsko delo 2009-09-28 22:47:30 2009-11-23 15:01:14 2022-04-12 07:07:56 2022-04-19 03:07:31 2009 0 Celje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10042396 URN:SI:UM:DK:TMVALZLC VS_Petric_Nina_2009.pdf VS_Petric_Nina_2009.pdf 1 8EA40AAB326C78A37330618BCFE5E4C5 db8e25b1b790f988d67f224afd990b313a5a86422f75cc90b7aceac5443f8b3a 492914ae-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/feab0cf9-ea41-42e7-935c-b416cd15a915 https://dk.um.si/Dokument.php?lang=slv&id=11062 Ekonomsko-poslovna fakulteta 0 0 0