Računovodstvo

The correct answer is "dobavljač" because the letter about bonification (book letter) is composed and sent by the supplier.

The correct answer is "blagajničkog izveštaja" because cash payments in financial accounting are recorded based on the cash report, which provides a summary of all cash transactions made by the company. This report includes details such as the date, amount, purpose, and recipient of the cash payment. By recording cash payments in the cash report, the company can accurately track and reconcile its cash flow.

The correct answer is "dobavljači". Dobavljači, or suppliers, are not users of management accounting information. Management accounting information is primarily used by internal users such as the management team, directors of planning and analysis, and the chief accounting officer. Suppliers, on the other hand, are external stakeholders who provide goods or services to the company and do not typically have access to or use management accounting information for decision-making within the organization.

The correct answer includes three types of books used in double-entry bookkeeping. The "dnevnik" refers to the journal, which records all financial transactions in chronological order. The "glavna knjiga" is the general ledger, which contains all the accounts and their balances. Lastly, "pomoćne knjige" refers to subsidiary ledgers, which provide detailed information for specific accounts such as accounts receivable or accounts payable.

The correct answer is "smanjenje" because when an asset is disposed of, it means that it is no longer in use and its value needs to be adjusted. This adjustment typically involves reducing the value of the asset, which results in a decrease in the account balance for the correction of asset value. Therefore, the business change of disposing of an asset would lead to a decrease in the account balance, hence "smanjenje" (reduction) is the correct answer.

The correct answer is "smanjenje" because when an asset is sold, it results in a decrease in the value of the asset. This is because the asset is no longer owned by the company and therefore cannot contribute to its value or generate future income. Selling an asset usually leads to a decrease in the company's overall value and is reflected as a decrease in the "konto ispravke vrednosti os" (adjustment of asset value account).

Bonifikacija je vrsta popusta koja se daje kada je roba ili proizvod oštećen pri transportu ili ne odgovara ugovorenom kvalitetu. To znači da ako kupac primi robu koja je oštećena ili ne odgovara kvalitetu koji je dogovoren, dobavljač može ponuditi bonifikaciju kao način da ispravi grešku i zadovolji kupca. Ovo je način da se obe strane zadovolje i održe korektnu saradnju.

Skonto je popust koji dobavljač daje kupcu kada račun za kupljenu robu plati u dogovorenom roku. This statement explains that skonto is a discount given by the supplier to the customer when the invoice for the purchased goods is paid within the agreed-upon timeframe.

The correct answer is "da utvrdi stvarno stanje imovine" which means "to determine the actual state of assets." This implies that the purpose of inventorying is to verify and establish the real condition or quantity of assets. It involves physically counting, inspecting, and assessing the assets to ensure that they match the recorded or expected values in the accounting records. This process helps in identifying any discrepancies or potential issues with the assets and allows for accurate financial reporting and decision-making.

The correct answer is "neto fakturna vrednost + zavisni troškovi" because it includes the net invoice value of the goods, which represents the cost of the goods purchased, and the dependent costs, which are additional costs associated with the acquisition of the goods. This combination accurately represents the total cost of the goods acquired.

The given question is asking about the method being discussed. The options provided are "funkcionalni," "linerni," and "geometrijski." The correct answer is "funkcionalni."

A konto je homogen ako su na njemu prikazane samo one promene koje se na njega odnose. To znači da na kontu treba biti prikazano samo ono što je vezano za to konto, bez ikakvih drugih nepotrebnih informacija ili promena koje se ne odnose na taj konto. Ova karakteristika omogućava jasno praćenje i analizu finansijskih podataka za određeni konto.

During disposal, the unamortized value is recorded under the account of "rashoda".

The correct answer is "kada se od nabavne vrednosti oduzme otpisana vrednost." This means that the unamortized value of a fixed asset is obtained by subtracting the written-off value from the purchase value. In other words, it represents the remaining value of the asset that has not been depreciated or written off.

The given answer "ne utiče na stanje novčanih sredstava na tekućem računu" (does not affect the balance of funds in the current account) is correct because the transaction described is a compensation, which means that the amount of 120,000 is simply transferred from one account to another within the same bank. Therefore, there is no change in the total amount of funds in the current account.

The correct answer is "nalogom za prenos u iznosu od 261.900". This is because the question states that the PD "Mistery" Sremska Mitrovica needs to pay a debt of 270,000 dinars, but they can utilize a cash discount of 3%. To take advantage of this discount, they need to pay 3% less than the original amount, which is 270,000 - (270,000 * 0.03) = 261,900. Therefore, they should use a transfer order for the amount of 261,900 dinars.

The given answer states that "faktura je bez pdv-a" which means "the invoice is without VAT". This suggests that the invoice from the foreign supplier does not include any value-added tax.

If the acquisition value of the fixed asset is equal to its current value, it means that the asset has not depreciated over time. Therefore, the depreciated value would be zero.

The given answer "manjak, 180" is correct because it accurately identifies the situation described in the question. The question states that the cash balance in the cash register is 5,000 din, but upon counting the money in the register, it is found to be 4,820 din. This means that there is a shortage or deficit of 180 din in the cash register.

The correct answer is "gubitak u iznosu od 5.000". This is because the selling price of the machine is 18,000 with VAT, which is lower than its original purchase cost of 60,000. Therefore, the company incurs a loss of 5,000 in the transaction.

The correct answer is "stvarna nabavna vrednost manja od planske." This is because "odstupanje" means deviation or difference, and "negativno" means negative. Therefore, when the actual purchase value is smaller than the planned value, it indicates a negative deviation from the planned purchase price.

The payment of 13,000 dinars to the supplier reduces the balance of the accounts payable, therefore decreasing the total balance of the balance sheet.

The given statement suggests that the planned procurement price of materials is lower than the actual procurement price when there is a deviation from the planned procurement price. Therefore, the answer "manja" (meaning "smaller" or "lower" in English) is correct as it aligns with the explanation provided.

An integral account is one that displays all the changes related to it. This means that any change, whether it is a financial transaction or any other type of change, will be shown on the account. This ensures that the account holder has a complete and accurate record of all the relevant changes that have occurred.

The correct answer is "povećanje" because when a company receives a free acquisition of a fixed asset, it will increase the value of the asset on its balance sheet. This is considered a positive change or increase in the value of the asset.

In class 5, the internal calculation of sales of goods is recorded. This means that the company is keeping track of the internal cost and revenue associated with the sale of its products. This could include factors such as the cost of production, overhead expenses, and any discounts or promotions applied to the sale. By monitoring the internal calculation of sales, the company can analyze the profitability of its products and make informed decisions regarding pricing, marketing, and production.

On account 604, the sales value of goods sold without VAT is recorded. This means that when goods are sold, the amount received from the customer, excluding the value-added tax (VAT), is recorded in this account. This account helps in tracking the revenue generated from the sale of goods, excluding any taxes.

The correct answer is "nabavnoj." This is because the sentence is asking how excess goods are recorded, and the word "nabavnoj" means "purchase" or "acquisition." Therefore, it is logical to conclude that excess goods are recorded based on their purchase value.

The correct answer is "zavisne troškove nabavke snosi kupac" which means "the dependent costs of procurement are borne by the buyer". This implies that the buyer is responsible for covering any additional costs associated with the procurement process.

The given correct answer states that accounts 585 and 209 are used when the customer is in the process of forced liquidation. These specific account numbers likely correspond to specific types of accounts or categories within a financial system that are designated for managing and tracking the assets and liabilities of customers who are undergoing forced liquidation. Without further context or information, it is difficult to provide a more detailed explanation.

The given business change states that a long-term loan of 50,000 dinars has been repaid from the current account. This repayment of the loan reduces the balance of the current account, resulting in a decrease in the total balance sheet. Therefore, the correct answer is "smanjuje" (decreases).

When it comes to fully depreciated assets, the relationship between the purchase value and the written-off value is equal. This means that the written-off value of the asset is the same as its purchase value.

The withdrawal of 5000 dinars for the cash register does not affect the total balance of the balance sheet. This is because the cash is considered an asset, and the withdrawal is simply a transfer from one asset account (cash) to another (cash register). Therefore, the total balance remains the same.

In this situation, the devaluation of the dinar by 10% means that the value of the currency has decreased. As a result, when paying the obligation of 5,000 euros, it will require a larger amount of dinars. This will lead to a negative exchange rate difference of 60,000, as the company will have to pay more dinars to fulfill the obligation.

The change in value of finished goods and work in progress inventory during the year is recorded in class 6.

The costs of maintenance and storage, packaging and sorting, and damage, breakage, and loss are not included in the acquisition value of fixed assets.

The purchase of goods on invoice for a value of 12,000 increases the total balance sheet. This is because the purchase of goods represents an increase in assets (inventory) and an increase in liabilities (accounts payable). Therefore, the overall effect is an increase in the total balance sheet.

The correct answer is "planski trošak je za 3.000 manji od stvarnog troška." This means that the planned cost is 3,000 units lower than the actual cost.

The correct answer is 204, 650, 470. These accounts are used to record the rental expense for the current month for a business entity that is in the VAT system. Account 204 is used to record the VAT payable on the rental expense, account 650 is used to record the rental expense itself, and account 470 is used to record the VAT input tax credit that can be claimed on the rental expense.

The correct answer suggests that when it comes to partially written off fixed assets, the net value (nv) is greater than the original value (ov). This implies that the asset has experienced a decrease in value over time, resulting in a lower original value. The net value takes into account any depreciation or write-offs that have been applied to the asset, reflecting its current worth.

The correct answer is "zemljište" and "sredstva u pripremi". These two options refer to the calculation of amortization or depreciation on land and assets in preparation. Amortization or depreciation is a process of allocating the cost of an asset over its useful life. In this case, both land and assets in preparation are considered as fixed assets and are subject to amortization or depreciation.

The answer "nv i obračunat pdv" suggests that the final situation provides information about "nv" (which could stand for "neto vrijednost" or "net value") and "obračunat pdv" (which could mean "calculated VAT"). This implies that the final situation includes data related to the net value and the calculated VAT, possibly indicating the financial status or tax obligations of a certain entity or transaction.

The given answer states that the next business change will result in an increase in the value adjustment account for fixed assets. However, without any context or information about the specific business change or the nature of the fixed assets, it is difficult to provide a more detailed explanation.

The correct answer states that the analytical record of materials is kept in the warehouse inventory by quantity and type. This means that the warehouse keeps a detailed record of the materials they have in stock, including information about the quantity of each type of material. This allows for efficient management of inventory and helps in tracking and monitoring the materials in the warehouse.

The given answer states that "Isplaćena akontacija za službeni put za pd predstavlja potraživanje, obavezu" which translates to "The advance payment for a business trip for the company represents a receivable, and for the employee, it represents a liability." This means that the company considers the advance payment as an amount owed to them by the employee (receivable) and the employee considers it as an amount they owe to the company (liability).

The bruto dobit (gross profit) from current operations is distributed among three categories: porez (tax), dobit (profit), and neto dobit (net profit). This means that a portion of the gross profit is allocated to taxes, another portion is retained as profit, and the remaining amount is the net profit after deducting taxes.