20.500.12556/DKUM-37335 RAČUNOVODSTVO V DRUŠTVIH NA PRIMERU PGD MAJŠPERK SOCIETIES ACCOUNTING: THE CASE OF PGD MAJŠPERK Diplomski seminar predstavlja računovodstvo v društvih na primeru Prostovoljnega gasilskega društva Majšperk. V teoretičnem delu opredeljujem delovanje društev od same ustanovitve in registracije, proučujem delovanje društva, njegovo financiranje ter zaključujem s proučevanjem prenehanja delovanja. V nadaljevanju spoznam razlike med pridobitno in nepridobitno dejavnostjo. Podrobneje spoznam proces računovodstva v društvih. V diplomskem seminarju predstavljam Prostovoljno gasilsko društvo Majšperk. Spoznam njihovo delovanje in financiranje društva. V praktičnem delu analiziram financiranje Prostovoljnega gasilskega društva Majšperk v letih 2009 in 2010. Proučim bilanco stanja, izkaz poslovnega izida ter priloge k poročiloma za leto 2009 in 2010. Prav tako sem z vprašalnikom prišla do ugotovitve, da društva raje zaupajo računovodska dela računovodskim servisom. Na podlagi vprašalnika sem predlagala nekaj predlogov za izboljšavo oziroma za lažje finančno poslovanje društev. A graduate seminar paper presents accounting associations in the case of Voluntary Fire Department Majšperk, called PGD Majšperk. The theoretical part defines the operation of societies since its establishment and registration. An overview of how the society works and what authorities does it have, and how is it financed from its beginnigs to the end is pinpointed. The difference between the profit and the nonprofit activity, as well as the characteristic and types of nonprofit activities are presented. In greater detail, we get to know the process of accounting associations. The graduate seminar paper is to present PGD Majšperk. We learn about their operation and financing of the department. In the practical part, I analyze the financing PGD Majšperk in the year 2009 and 2010. I review and analyze the balance sheet, income statement and appendices to the report for 2009 and 2010. I also used a questionnaire from which I came to the conclusion that societies prefer to trust accounting services to accounting firms. Based on the questionnaire, I proposed some suggestions for improvement and facilitated the financial operations of the societies. računovodstvo društvo nepridobitna organizacija financiranje društva bilanca stanja poslovni izid accounting society non-profit organization finance associations balance sheet business results true true false [S. Hertiš] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-08-27 17:37:46 2025-01-17 13:55:52 2025-01-18 03:15:55 2021-04-17 03:45:39 2012 0 Majšperk 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 11206684 URN:SI:UM:DK:2SIVQWSN VS_Hertis_Simona_2012.pdf VS_Hertis_Simona_2012.pdf 1 7CB830ECF3DDA932B65585DD5CC45442 4937fa02e11de1ba1687edb9dc72c71d5c6979ca9e4d59d5eb3ddb9bad4f0114 584af3d6-7c08-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=50084 Ekonomsko-poslovna fakulteta 0 0 0