20.500.12556/DKUM-78396 Razlike pri ugotavljanju poslovnega izida po SRS in za potrebe davčnega obračuna Differences in income accounting according to SRS and for tax purposes Namen diplomskega projekta je prikazati povezavo in razlike poslovne in davčne bilance teoretično in tudi praktično, na primeru Podjetja X. V teoretičnem delu najprej spoznamo poslovno in davčno bilanco, zakonske podlage ter kako ugotavljamo prihodke in odhodke podjetja. Diplomski projekt daje poseben poudarek davčnim predpisom, ki nam kažejo kakšne spremembe morajo podjetja opraviti pri določenih postavkah, da so podatki primerni za davčno bilanco. V praktičnem delu najprej predstavimo Podjetje X, čigar podatki so uporabljeni za prikaz sprememb postavk. V zaključku naloge smo se na podlagi teoretičnih osnov lotili korekcije prihodkov in odhodkov ter davčne osnove. Za konec smo izdelali davčno bilanco. The purpose of this diploma thesis is to show the connection and differences between business and tax balance theoretically and as well practically, based on informations from Podjetje X. In the theoretical part we first get to know what business and tax balance are, their legal standing and accounting of revenues and expenses. Diploma thesis places a special attention on tax regulations, they show us what changes companies need to make to certain informations, to make them suitable for tax balance. In the practical part we first have a short presentation of Podjetje X, whose financal informations we used in diploma thesis. In the final part of diploma thesis, we made corrections of revenues, expenses and tax base, on our known theoretical basis. On the end we also prepared a tax balance. poslovna bilanca davčna bilanca prihodki odhodki. business balance tax balance revenues expenses. true true false T. Žabot Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-12-18 14:28:35 2021-09-06 11:01:04 2022-08-09 19:03:40 2021-02-02 03:35:07 2021 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3:336.2 75289603 URN:SI:UM:DK:YEX0W1OE VS_Zabot_Tamara_2021.pdf VS_Zabot_Tamara_2021.pdf 1 9EA7412CB3471A176959BBD0BD49047E 4c1afedefc451b657fdca551ca473e2c296f4a96fcb86bb86267ad1c9bdb2aa9 7d4c2c95-d807-11eb-8812-00155d581298 20.500.12556/dkum/ccca8174-2eca-43f5-80f8-baa9ce314449 https://dk.um.si/Dokument.php?lang=slv&id=150973 Ekonomsko-poslovna fakulteta 0 0 0