20.500.12556/DKUM-18680 RAČUNOVODENJE ŠPORTNIH USTANOV V SLOVENIJI ACCOUNTING OF SPORTS INSTITUTIONS IN SLOVENIA Društvo je samostojno in nepridobitno združenje in si samo določi namen in cilje, dejavnost oziroma naloge ter način delovanja. Z novim Zakon o društvih iz leta 2006 je v Sloveniji vzpostavljena pravna ureditev na področju društev in je primerljiva s sodobnejšimi evropskimi ureditvami. Pomembne novosti je prinesel tudi Pravilnik o opredelitvi pridobitne in nepridobitne dejavnosti iz leta 2009. Računovodenje v društvih in njihovih zvezah urejata Slovenski računovodski standard 33 (SRS 33), ki določa način vodenja poslovnih knjig in sestavo letnih poročil za društva ter ugotavlja in obravnava presežke prihodkov in presežke odhodkov in kontni načrt za društva in invalidske organizacije. V zadnjem praktičnem delu diplomskega dela smo proučili ŠD Sele–Vrhe in ugotovili, da je bilo društvo ustanovljeno z namenom organizirati čim več športnih aktivnosti za člane in s tem poskušati upravičiti zaupanje, ki je bilo dano ob volitvah v upravni odbor društva. Predstavili smo primerjavo izkaza poslovnega izida v dveh zaporednih letih in ugotovili, da so se že tako nizki prihodki v letu 2009 še zmanjšali na račun zmanjšanja donacij drugih pravnih in fizičnih oseb. Bilanca stanja v obeh zaporednih letih ne vsebuje dolgoročnih sredstev, v kratkoročnih sredstvih pa prevladujejo denarna sredstva. V obveznostih do virov sredstev prevladuje društveni sklad. Pri obračunu davka od dohodka pravnih oseb se je v letu 2008 dejavnost delila na nepridobitno in pridobitno. Po novem Pravilniku o opredelitvi pridobitne in nepridobitne dejavnosti, ki se je začel uporabljati dne 1. 1. 2009, namenska javna sredstva spadajo v nepridobitno dejavnost (sredstva od Občine in Športne zveze). ŠD Sele–Vrhe druge pridobitne dejavnosti nima, zato v letu 2009 ni bilo osnove za obračun davka. A society is an independent and non-profit association which specifies its purpose and objectives, activities and mode of functioning by itself. With the new Societies Act of 2006, new legislation, comparable to modern European regulations, was established in Slovenija. Important novelties were also introduced with the new Rules concerning definitions of profitable and non-profitable activity of 2009. Accounting for societies and their associations is governed by the Slovenian Accounting Standards 33 (SAS 33), determining the bookkeeping and preparation of the annual reports of societies as well as identifying and focusing on the excess of revenues and expenditures and charts of accounts for societies and organisations of persons with disabilities. In the last practical part of the Diploma Seminar we focused on sports society (ŠD Sele–Vrhe) and concluded that ŠD Sele–Vrhe was founded with the goal of organising as many sports activities for its members as possible, thus attempting to justify the trust placed in the Society's Management Board at the elections. We presented a comparison of the profit and loss statement for two consecutive years and found out that the already low income in 2009 even decreased at the account of diminished grants from other legal entities and natural persons. The balance sheet for both consecutive years does not include long-term assets, whereas the short-term assets money entail cash in hand. As far as liabilities towards sources of assets are concerned, the Society's fund dominates. In the calculation of the corporate income tax in the year 2008, the activities are divided into non-profities and profit activities. Under the new Rules concerning definitions of profitable and non-profitable activity, which come into force on 1. January 2009, dedicated public funds belong to non-profit activities (funds provided by the municipality and Sports Association). ŠD Sele–Vrhe does not have any other profitable activities, therefore in 2009 there was no basis for the income tax calculation. Ključne besede: društva zakon o društvih nepridobitna dejavnost pridobitna dejavnost računovodenje društev kontni okvir izkaz poslovnega izida bilanca stanja obračun davka od dohodka pravnih oseb Keywords: society Societies Act non-profit activities profit activities accounting for societies chart of accounts income statement balance sheet taxation of corporate income true true false [P. Senica] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2011-05-25 09:48:47 2011-07-11 13:20:54 2022-04-13 10:57:04 2023-12-24 03:17:24 2011 0 Prevalje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 10724892 URN:SI:UM:DK:QFOLTE24 VS_Senica_Petra_2011.pdf VS_Senica_Petra_2011.pdf 1 7F2DBDEB6266DFB5EFE77A7B43CD4394 cdff312c539679052a9ffa811265fb70e20045da70f4687e250f6e5d06375ec5 2fed3b78-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a46879d7-cf03-4018-9d6f-425943439f7a https://dk.um.si/Dokument.php?lang=slv&id=22415 Ekonomsko-poslovna fakulteta 0 0 0