20.500.12556/DKUM-53857 POSEBNOSTI RAČUNOVODENJA SAMOSTOJNIH PODJETNIKOV NORMIRANCEV V PRIMERJAVI Z OBIČAJNIMI SAMOSTOJNIMI PODJETNIKI SPECIALTIES OF ACCOUNTING OF SOLE PROPRIETORS IN COMPARISON TO CONVENTIONAL SOLE PROPRIETORS V Sloveniji je samostojni podjetnik za mnoge podjetnike prva oblika opravljanja dejavnosti. Zaradi recesije, s katero se je srečala tudi Slovenija, je vse več ljudi ostajalo na cestah zaradi propada velikega števila podjetij. Zato so bili nekateri posamezniki prisiljeni ustanoviti svoje podjetje in si s tem prislužiti vsakdanji kruh. Nekateri so želeli z ustanovitvijo lastnega podjetja uresničiti svoje sanje in se s svojim znanjem in izkušnjami dokazati preko lastnega podjetja. Za samostojnega podjetnika je pomembno, da opravlja dejavnost, ki je pridobitna in da vodi posle samostojno. Tudi samostojni podjetnik mora imeti računovodstvo, tako kot vsako podjetje, saj je pomembna poslovna funkcija. Dobro mora poznati vodenje poslovnih knjig, evidenc in davščin. Poznamo pa tudi samostojnega podjetnika, ki ima status normiranca. Razlike pri normirancu in običajnem podjetniku se vidijo predvsem v računovodenju in pri ugotavljanju davčne osnove. Običajni podjetnik se lahko odloča, ali bo vodil poslovne knjige po načelih enostavnega knjigovodstva ali pa po načelih dvostavnega knjigovodstva. Računovodenje podjetnika normiranca pa se razlikuje od računovodenja običajnega samostojnega podjetnika. Poslovne dogodke lahko podjetnik evidentira na različne načine, odvisne od velikosti podjetja. Diplomski projekt zajema tudi anketni vprašalnik, v katerem nas je predvsem zanimalo, ali lahko študent Ekonomsko-poslovne fakultete vodi računovodenje samostojnega podjetnika normiranca. For most businessmen in Slovenia, the first form of work activity is being a sole proprietor. In recent years, there has been an increased number of unemployed people due to recession and collapse of companies, so many people were forced to start their own business to earn money. By starting an own company, some wanted to fulfill their dreams, other just wanted to prove themselves , using their own knowledge and experience. For a sole proprietor, it is essential that he runs a business that is profitable, and that all the work activity is being handled by himself. Accounting is just like in any other business ,a very important function for a sole proprietor. He must be familiar with bookkeeping, keeping records and tax accounting. There's also a form of a sole proprietor which has a status of a standardized businessman. The differences between the two are noticable most in accounting and the determination of the tax base. A standardized businessman can decide between simple or double entry bookkeeping. Accounting of a conventional sole proprietor differs from accounting of a standardized sole proprietor. He can keep records of business activity in many different ways, depending on the size of the company. Graduation project includes a questionnaire in which we were interested whether a student of Economics and Business Faculty could run an accounting for a sole proprietor. samostojni podjetnik pridobitna dejavnost normiranec knjigovodstvo računovodenje sole proprietor profitable standardized businessman bookkeeping accounting true true false [T. Vrečar] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-07 14:03:31 2015-10-22 10:22:44 2022-06-04 03:09:17 2024-01-03 03:20:54 2015 0 Ptuj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12096540 URN:SI:UM:DK:LOT2FWEX VS_Vrecar_Tina_2015.pdf VS_Vrecar_Tina_2015.pdf 1 8260099BA47B9B65385B23956C2F1440 fba45f7d5f04af44626f99e9ff3dcf67ef1cb9fb27fbc27f86bee4e4a35586aa 16443dc2-7c05-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=79504 Ekonomsko-poslovna fakulteta 0 0 0