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Title:RAČUNOVODSTVO V DRUŠTVIH NA PRIMERU PGD MAJŠPERK
Authors:ID Hertiš, Simona (Author)
ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Hertis_Simona_2012.pdf (1,47 MB)
MD5: 7CB830ECF3DDA932B65585DD5CC45442
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract: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.
Keywords:računovodstvo, društvo, nepridobitna organizacija, financiranje društva, bilanca stanja, poslovni izid
Place of publishing:Majšperk
Publisher:[S. Hertiš]
Year of publishing:2012
PID:20.500.12556/DKUM-37335 New window
UDC:657.3
COBISS.SI-ID:11206684 New window
NUK URN:URN:SI:UM:DK:2SIVQWSN
Publication date in DKUM:17.01.2025
Views:93
Downloads:31
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:SOCIETIES ACCOUNTING: THE CASE OF PGD MAJŠPERK
Abstract: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.
Keywords:accounting, society, non-profit organization, finance associations, balance sheet, business results


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