POSEBNOSTI RAČUNOVODENJA ZALOG V TRGOVINSKEM PODJETJU

Črešnar, Sabina

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Title:	POSEBNOSTI RAČUNOVODENJA ZALOG V TRGOVINSKEM PODJETJU
Authors:	ID Črešnar, Sabina (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Cresnar_Sabina_2015.pdf (749,38 KB) MD5: 43008848B26C76C10C0D4283A64076B5
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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).
Keywords:	zaloge, trgovinsko podjetje, računovodenje zalog, listine, evidence, poročila, vrednotenje zalog.
Place of publishing:	Maribor
Publisher:	[S. Črešnar]
Year of publishing:	2015
PID:	20.500.12556/DKUM-54402
UDC:	657
COBISS.SI-ID:	12112412
NUK URN:	URN:SI:UM:DK:G6QRTQ0L
Publication date in DKUM:	29.10.2015
Views:	1387
Downloads:	316
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	SPECIFICS OF ACCOUNTING FOR STOCK IN RETAIL TRADE
Abstract:	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.
Keywords:	inventories, trading company, inventory accounting, documents, records, reports, stock valuation

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