IZVAJANJE RAČUNOVODSKE DEJAVNOSTI V REPUBLIKI SLOVENIJI IN EVROPSKI UNIJI

• Main Author: Krajnc, Mateja
• Other Authors: Primec, Andreja
• Format: Bachelor Thesis
• Language: Slovenian
• Published: M. Krajnc 2012
• Subjects: računovodski servis; računovodenje; računovodstvo; odškodninska odgovornost; accounting service; accounting leading; accounting; indemnity responsibility; info:eu-repo/classification/udc/657; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=37150; https://dk.um.si/Dokument.php?id=48800&dn=; https://plus.si.cobiss.net/opac7/bib/11218716?lang=sl

V diplomskem seminarju obravnavamo temo, ki se navezuje na delovanje računovodskega servisa v Sloveniji, v primerjavi z ustanovitvijo računovodskega servisa v Evropski uniji. Predstavimo pojem računovodstvo in računovodenje in se osredotočimo na računovodski servis. Opredelimo pogoje delovanja računovodskega servisa v Sloveniji ter pravno podlago in delovanje računovodskega servisa v Evropski uniji. Na kratko opišemo in predstavimo samo organizacijo v računovodskem servisu in se osredotočimo na naloge, ki jih mora opravljati računovodski servis, na etiko in načela računovodskega delavca in kodeks etike računovodskega strokovnjaka. V diplomskem seminarju se posvetimo temi odškodninska odgovornost računovodskega servisa, pojmu, nastanku in vrsti odškodninske odgovornosti ter sami odgovornosti delavca v računovodskem servisu. Diplomski seminar zaokroža primer knjigovodskega servisa v Slovenski Bistrici, ki ponazarja dejansko delovanje knjigovodskega servisa. Opisana je dejavnost knjigovodskega servisa ter organizacijska struktura v podjetju. In diploma seminar we discuss a topic, which is related to accounting services in Slovenia, compared to establishment of accounting services in the European Union. We introduce the concept of accounting and accounting leading and focus on accounting service. We define the conditions of accounting activities in Slovenia, the legal basis and accounting activities in European Union. We briefly describe and present the organisation in the accounting service and we focus on activities, which accounting service has to perform, on ethics and principles of accounting worker and code of ethics of accounting expert. In diploma seminar we are dedicated to the topic of accounting service's indemnity responsibility, to the idea, formation and the type of indemnity responsibility and also worker's responsibility in accounting service. Diploma seminar rounds up the case of bookkeeping service in Slovenska Bistrica, which illustrates the actual functioning of accounting service. It is described the activity of bookkeeping service and organizational structure of the company.