NAPAKE RAČUNOVODIJ IN NJIHOVA ODGOVORNOST

• Main Author: Kaučič, Manica
• Other Authors: Kolar, Iztok
• Format: Bachelor Thesis
• Language: Slovenian
• Published: M. Kaučič 2011
• Subjects: Ključne besede: računovodja; napake; odgovornost; strokovno-etična odgovornost; pravno-formalna odgovornost; zavarovanje odgovornosti; zavarovalno razmerje; pogodba o opravljanju storitev računovodenja; Keywords: accountant; fault; liability; professional and ethical responsibility; legal liability; insurance liability; insurance relationship; contract on performance of accounting services.; info:eu-repo/classification/udc/657; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=19671; https://dk.um.si/Dokument.php?id=23925&dn=; https://plus.si.cobiss.net/opac7/bib/10876956?lang=sl

Da bi lahko računovodje svoje delo opravljali kar se da strokovno, odgovorno, etično in v skladu z zakonodajo, se morajo nenehno izobraževati in izpopolnjevati svoje strokovno znanje, sicer se lahko pojavljajo napake, ki povzročijo škodo, za katere pa morajo računovodje odgovarjati sami. Računovodje dandanes zaradi nenehnega spreminjanja zakonodaje in strokovnih pravil ter načel, naredijo veliko napak in zmot pri svojem opravljanju dejavnosti. Ker pa jih te napake lahko stanejo veliko, se računovodje odločajo za zavarovanje odgovornosti. Zavarujejo se predvsem pri zavarovalnih družbah, lahko pa se odločijo tudi za zavarovanje s pogodbo o opravljanju storitev računovodenja. Prva zavarovalnica, ki je nudila zavarovanje odgovornosti računovodij je bila Adriatic Slovenica d.d. Le-ta ponuja zavarovanje interesov tako naročnika storitve kot tudi izvajalca storitve. V primeru škode zavarovalnica povrne odškodnino oškodovancu glede na vsoto, ki je navedena v pogodbi in ni večja od-le te. Oškodovanec pa ima pravico škodo tudi zahtevati preko sodišča. For accountants, to perform their work in a professional, responsible, ethical way and in the accordance with the legislation, they must continually educate and improve their skills, otherwise errors may occur, causing damage for which the accountants have to answer themselves. Accountants nowadays, due to the continuous changing of the legislation and professional rules and principles, make a lot of mistakes and errors in the pursuit of their work. However, since these errors may have a great cost, the accountants decide for liability insurance. Protected mainly by insurance companies, they can also opt for insurance with a contract on performance of accounting services. The first insurer that provided liability insurance for accountants was Slovenica Adriatic d.d. It also offers the protection of interests for a client of the service as well as the service provider. The insurance company refunds the victim indemnity in case of damage, considering the sum, which is listed in the contract and is not larger than it. The victim has the right to claim damages in court.