20.500.12556/DKUM-54402 POSEBNOSTI RAČUNOVODENJA ZALOG V TRGOVINSKEM PODJETJU SPECIFICS OF ACCOUNTING FOR STOCK IN RETAIL TRADE Diplomski seminar obravnava posebnosti računovodenja zalog v trgovinskem podjetju. Računovodenje zalog je lahko dobro samo, če je računovodstvo podjetja dobro organizirano. To pomeni, da podjetje pri vodenju svojih zalog znauporabitiračunovodske informacije. V diplomskem seminarju sem opredelila zaloge trgovskega blaga, predstavila sem pomen zalog za trgovinsko podjetje ter predstavila njihovo vlogo. V diplomskem seminarju omenjene vrste zalog se pri trgovinskih podjetjih pojavljajo najpogosteje. Vsako izmed vrst zalog sem predstavila na podlagi zakonskih določil, strokovnih pravil, knjigovodskih procesov ter možnosti, po katerih se te zaloge lahko vrednotijo. Zakonska določila ter strokovna pravila sem pri lastniških zalogah predstavila predvsem na podlagi zakona o trgovini ter na slovenskih računovodskih standardih, pri konsignacijskih zalogah pa na podlagi obligacijskega zakonika. Pri knjigovodskih procesih sem opredelila listinjenje, razvidovanje oz. evidentiranje ter obračunska poročila. Z listinjenjem sem predstavila listine, ki imajo povezavo z zalogami vse od naročila pa do prodaje. Pri razvidovanju oz. evidentiranju sem opredelila temeljne, pomožne ter operativne knjigovodske evidence. Pri obračunskih poročilih sem omenila temeljna obračunska poročila ter poročila in obračune, ki jih podjetje lahko pripravlja po svoji presoji in niso obvezne, ampak pri vodenju zalog pripomorejo k lažjim nadaljnjim odločitvam. V praktičnem delu diplomskega seminarja sem na preučevanem trgovinskem podjetju X pripravila diagrame narisa za procese, povezane z zalogami (nabavo, prevzem, plačilo računa za nabavljeno trgovsko blago, prodajo ter prejetje plačila za prodano trgovsko blago). Diploma seminar concerns the peculiarities of accounting inventory in a trading company. Accounting of inventories can only be good if accounting in the company is well organized. This means that the company knows how to use the accounting information inkeeping of the inventory. In my diploma seminar,I defined the stocks of merchandise. I explained the meaning of the stocks for a trading company and their role. In diploma seminar are mentioned the kind of stocks that are the most common by trading companies. I presented each kind of stocks on the basis of legal provisions, professional rules, accounting processes and options by which these stocks are valued. I presented legal provisions and professional rules, by the ownership inventories, mostly on the basis of the law on trade and Slovenian accounting standards, and by the consignment stockon the basis of obligational code. By the accounting processes I defined securitisation, recording and accounting reports. By the securitisation, I introduced the documents, which arerelated to stocks from ordering to selling.In the recording field, I defined the basic, auxiliary and operative accounting records. In the section of accounting reports, I defined the basic accounting reports and reports and accounts which the company can prepare at their discretion and are not obligatory, but they contribute to easier further decisions inkeeping of the inventory. In the practical part of diploma seminar; I prepared diagrams of elevation for the processes related to stocks (purchasing, takeover, invoice payment for purchased merchandise, sale and receiving payment for the sold merchandise) for the studied company X. zaloge trgovinsko podjetje računovodenje zalog listine evidence poročila vrednotenje zalog. inventories trading company inventory accounting documents records reports stock valuation true true false [S. Črešnar] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-31 21:49:25 2015-10-29 15:01:04 2022-06-05 03:06:24 2021-05-11 03:34:05 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12112412 URN:SI:UM:DK:G6QRTQ0L VS_Cresnar_Sabina_2015.pdf VS_Cresnar_Sabina_2015.pdf 1 43008848B26C76C10C0D4283A64076B5 22972ab32cf4b9fe37b9574b9e25452c16be45171c09cf8e083e811b9bccd2eb 1873ed1e-7c03-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=80890 Ekonomsko-poslovna fakulteta 0 0 0