20.500.12556/DKUM-20718 ANALIZIRANJE TOKA RAČUNOVODSKE DOKUMENTACIJE IN PREVERJANJE USTREZNOSTI S TEM POVEZANIH NOTRANJIH KONTROL ANALYSIS OF ACCOUNTING DOCUMENTS FLOW AND VERIFICATION OF COMPLIANCE OF RELEVANT INTERNAL CONTROLS Notranje kontroliranje je niz dejanj, ki prepletajo dejavnost organizacije. Ureditev notranjega kontroliranja je najbolj uspešna takrat, kadar so kontrole vgrajene v infrastrukturo organizacije in postanejo celostni del jedra organizacije. Notranje računovodske kontrole morajo zagotoviti, da so informacije za odločanje, tako za zunanje kot za notranje uporabnike, zanesljive, pravilne, pravočasne in stroškovno učinkovite. V diplomski nalogi sem predstavila organiziranost in delovanje javnega računovodstva. V okviru Ministrstva za finance RS deluje Direktorat za javno računovodstvo, ki vodi finančno-računovodske storitve za potrebe izvrševanja proračuna Republike Slovenije in v okviru tega vodi tudi analitične in sintetične računovodske evidence za proračun in neposredne proračunske uporabnike. Predstavila in opisala sem knjigovodske listine in poslovne knjige, ki se v skladu s Pravilnikom o računovodstvu in Pravilnikom o postopkih za izvrševanju proračuna vodijo in uporabljajo v knjigovodstvu na DJR. Opisani so postopki in krogotoki nekaterih knjigovodskih listin znotraj pomembnejših zaokroženih enot v računovodstvu z notranjimi računovodskimi kontrolami, ki se pri tem izvajajo. Po pregledu knjigovodskih opravil ter krogotokov knjigovodskih listin sem dobila potrditev, da ima DJR vzpostavljene delujoče računovodske kontrole. Dosledno izvajanje kontrolnih postopkov, ki jih morajo opravljati zaposleni delavci, ter vgrajeni sistemi kontrol v računalniških programih skupaj zagotavljajo točno pravilno in realno izkazovanje sredstev, obveznosti do virov sredstev in rezultatov poslovanja. Inner controlling is a set of actions which intertwine the activity of an organization. The arrangement of inner controlling is the most successful when controls are built in the infrastructure of the organization and become the holistic part of the core of the organization. Inner accountancy controls have to assure that the information for decisions for outer and inner users are reliable, correct, on time, and the expenses efficient. I have presented organizing and working of the public accounting in the diploma thesis. There is a Directory for Public Accounting in the Ministry for Finances which leads the financial-accounting services for the state budget of the Republic of Slovenia execution needs. It also leads the analytic and synthetic accounting evidences for the state budget and the direct state budget beneficiaries. I have presented and described the accounting documents and business books which are led and used in the accounting at DJR in compliance with the Regulations about Accounting and the Regulations about Procedures for the state budget execution. There are also the procedures and spheres of some accounting documents described inside some of the more important rounded up units in accounting with inner accounting controls that are performed. When examining some accounting businesses and circles of the accounting documents I have gained the confirmation that DJR has restored some working accounting controls. Consistent execution of control procedures, which the employed workers have to execute, and the built in systems of control in the computer programmes together ensure the exactly right and real presentation of means, obligations to means resources, and the results of business operation. notranje kontrole proračunski uporabniki knjigovodska listina javno računovodstvo naris poteka. inner controls a state budget beneficiary an accountancy document public accounting a sketch of the course. true true false [T. Štravs] Slovenski jezik Angleški jezik Diplomsko delo 2011-09-28 19:55:50 2012-01-23 11:45:49 2022-04-14 08:11:53 2023-12-27 03:25:14 2011 0 Ljubljana 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10943004 URN:SI:UM:DK:MUVB6FUX VS_Stravs_Tadeja_2011.pdf VS_Stravs_Tadeja_2011.pdf 1 D7DDC2761927581F6D281567C6D1643D 3fe658161910dbb54397dcb7e4a53e35640516f4170f92ea70f744eb17349d51 b3c5635d-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/3f8e7243-2984-447e-ac88-02c9a481f3c8 https://dk.um.si/Dokument.php?lang=slv&id=26666 Ekonomsko-poslovna fakulteta 0 0 0