# Računovodstvo

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| By Duboko Plavetnilo
D
Duboko Plavetnilo
Community Contributor
Quizzes Created: 1 | Total Attempts: 274
Questions: 71 | Attempts: 274

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• 1.

• A.

Da utvrdi knjigovodstveno stanje imovine

• B.

Da utvrdi stvarno stanje imovine

• C.

Da sastavi inventar

• D.

Da uporedi stvarno i knjigovodstveno stanje imovine

B. Da utvrdi stvarno stanje imovine
Explanation
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.

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• 2.

### Konto je homogen ako su na njemu prikazane:

• A.

Sve promene koje se na njega odnose

• B.

Samo one promene koje se na njega odnose

• C.

Sve promene tačno

• D.

Samo neke poslovne promene

B. Samo one promene koje se na njega odnose
Explanation
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.

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• 3.

### Konto je integralni ako su na njemu prikazane:

• A.

Sve promene koje se na njega odnose

• B.

Samo one promene koje se na njega odnose

• C.

Sve promene tačno

• D.

Samo neke poslovne promene

A. Sve promene koje se na njega odnose
Explanation
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.

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• 4.

### Isplata gotovine u finansijskom knjigovodstvu knjiži se na osnovu:

• A.

Izvoda banke

• B.

Kalkulacije nabavke robe

• C.

Blagajničkog izveštaja

• D.

Izlazne fakture

C. Blagajničkog izveštaja
Explanation
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.

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• 5.

### PD "Mistery" Sremska Mitrovica treba da plati dug po fakturi 54 koja glasi na 270.000 din kako bi se iskoristio odobreni kasa skonto od 3%. Plaćanje će izvršiti:

• A.

Nalogom za uplatu u iznosu od 261.900

• B.

Nalogom za naplatu u iznosu od 270.000

• C.

Nalogom za isplatu u iznosu od 278.100

• D.

Nalogom za prenos u iznosu od 261.900

D. Nalogom za prenos u iznosu od 261.900
Explanation
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.

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• 6.

### Pismo o bonifikaciji (knjižno pismo) sastavlja i šalje:

• A.

Kupac

• B.

Poreska uprava

• C.

Dobavljač

• D.

Banka

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

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• 7.

### Kasa skonto je popust koji:

• A.

Dobavljač daje kupcu kada je roba lošijeg kvaliteta od ugovorenog

• B.

Dobavljač daje kupcu kada račun za kupljenu robu plati u dogovorenom roku

• C.

Kupac daje dobavljaču ako ispoštuje sve klauzule iz ugovora

• D.

Dobavljač daje kupcu kada ispoštuje sve dogovorene stavke ugovora

B. Dobavljač daje kupcu kada račun za kupljenu robu plati u dogovorenom roku
Explanation
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.

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• 8.

### Bonifikacija je vrsta popusta koja se daje:

• A.

Kada je poslato više robe od naručene

• B.

Kada je faktura isplaćena pre isteka ugovorenog roka

• C.

Kada je roba ili proizvod oštećen pri transportu ili ne odgovara ugovorenom kvalitetu

• D.

C. Kada je roba ili proizvod oštećen pri transportu ili ne odgovara ugovorenom kvalitetu
Explanation
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.

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• 9.

### PS "Sport" doo Niš sprovelo je kompenzaciju po izvodu banke sa PD "Mladost" Pančevo u iznosu od 120.000. Drugih promena na tekućem računu nije bilo. Kako sprovedena kompenzacija utiče na stanje novčanih sredstava na tekućem računu ?

• A.

Ne utiče na stanje novčanih sredstava na tekućem računu

• B.

Povećava novčana sredstva na tekućem računu

• C.

Smanjuje novčana sredstva na tekućem računu

• D.

Zavisi od situacije

A. Ne utiče na stanje novčanih sredstava na tekućem računu
Explanation
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.

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• 10.

### Neamortizovana vrednost osnovnog sredstva dobija se:

• A.

Kada se od nabavne vrednosti oduzme otpisana vrednost

• B.

Kada se od knjigovodstvene vrednosti oduzme prodajna vrednost

• C.

Kada se od nabavne vrednosti oduzme neotpisana vrednost

• D.

A. Kada se od nabavne vrednosti oduzme otpisana vrednost
Explanation
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.

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• 11.

### Prilikom rashodovanja neamortizovana vrednost knjiži se na kontu:

• A.

Ispravke vrednosti

• B.

Rashoda

• C.

Prihoda

• D.

Osnovnih sredstava

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

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• 12.

### Odstupanje od planske nabavne cene je negativno kada je:

• A.

Stvarna nabavna vrednost veća od planske

• B.

Stvarna nabavna vrednost manja od planske

• C.

Stvarna nabavna vrednost jednaka planskoj

• D.

Planska nabavna vrednost veča od stvarne

A. Stvarna nabavna vrednost veća od planske
Explanation
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.

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• 13.

### Nabavnu vrednost robe čini:

• A.

Neto imovina + zavisni troškovi

• B.

Neto fakturna vrednost + pdc + zavisni troškovi

• C.

Neto fakturna vrednost + pdv + razlika u ceni + zavisni troškovi nabavke

• D.

Neto fakturna vrednost + razlika u ceni

• E.

Neto fakturna vrednost + zavisni troškovi

E. Neto fakturna vrednost + zavisni troškovi
Explanation
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.

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• 14.

### Na klasi 5 se evidentira:

• A.

Trošak prevoza kod nabavke materijala

• B.

Trošak montaže osnovnih sredstava

• C.

Interni obraćun prodaje robe

• D.

Obračunati trošak elektrićne energije za naredni mesec

• E.

C. Interni obraćun prodaje robe
Explanation
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.

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• 15.

### Klauzula franko magacin dobavljača podrazumeva:

• A.

Zavisne troškove nabavke snosi dobavljač

• B.

Zavisne troškove nabavke snosi kupac

• C.

Nema zavisnih troškova

• D.

Zavisne troškove snose dobavljač i kupac podjednako

B. Zavisne troškove nabavke snosi kupac
Explanation
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.

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• 16.

### Da li je u fakturi inostranog dobavljača sadržan pdv?

• A.

• B.

Faktura je bez pdv-a

• C.

Zavisi od toga da li pd u sistemu pdv-a

• D.

Sadržan je uvek po opštoj stopi

B. Faktura je bez pdv-a
Explanation
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.

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• 17.

### Na kontu 604 knjiži se:

• A.

Prodajna vrednost prodate robe sa pdv-om

• B.

Nabavna vrednost prodate robe

• C.

Prodajna vrednost prodate robe bez pdv-a

• D.

Nabavna vrednost prodate robe sa pdv-om

C. Prodajna vrednost prodate robe bez pdv-a
Explanation
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.

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• 18.

### Korisnici informacija upravljčkog računovodstva nisu:

• A.

Uprava preduzeća

• B.

Direktor plana i analize

• C.

Vlasnici preduzeća

• D.

Dobavljači

• E.

šef računovodstva

D. Dobavljači
Explanation
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.

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• 19.

### Po fakturi 115 prodata je mašina za 18.000 sa pdv-om po opštoj stopi. Prema podacima iz analitičke evidencije nabavna vrednost mašine je 60.000 dinara a otpisana vrednost 40.000 dinara. Prodajom mašine pd ostvaruje:

• A.

Dobitak u iznosu od 5.000

• B.

Gubitak u iznosu od 5.000

• C.

Dobitak u iznosu od 18.000

• D.

Gubitak u iznosu od 15.000

B. Gubitak u iznosu od 5.000
Explanation
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.

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• 20.

### Am se ne obračunava na:

• A.

Transportna sredstva

• B.

Zemljište

• C.

Sredstva u pripremi

• D.

Građevinske objekte

• E.

Opremu

• F.

Alat i inventar sa kalkulativnim otpisom

B. Zemljište
C. Sredstva u pripremi
Explanation
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.

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• 21.

### Analitička evidencija materijala vodi se u:

• A.

Magacinskoj evidenciji po količini i vrsti

• B.

Materijalnom knjigovodstvu po količini i vrednosti

• C.

Knjigovodstvu materijala po vrednosti

• D.

Sintetičkom knjigovodstvu po vrednosti

• E.

Materijalnom knjigovodstvu po vrsti, količini i vrednosti

A. Magacinskoj evidenciji po količini i vrsti
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.

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• 22.

### Izdata faktura za zakupninu za tekući mesec kod privrednog društva koje je u sistemu pdv-a knjiži se na kontima:

• A.

435

• B.

204

• C.

270

• D.

533

• E.

650

• F.

470

B. 204
E. 650
F. 470
Explanation
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.

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• 23.

### Poslovne knjige u dvojnom knjigovodstvu su:

• A.

Dnevnik

• B.

Konto

• C.

Glavna knjiga

• D.

Kalkulacija

• E.

Otpremnica

• F.

Pomoćne knnjige

A. Dnevnik
C. Glavna knjiga
F. Pomoćne knnjige
Explanation
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.

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• 24.

### U nabavnu vrednost osnovnih sredstava ne ulaze sledeći troškovi:

• A.

Carine

• B.

Održavanja i čuvanja

• C.

Osiguranja transporta

• D.

Pakovanja i sortiranja

• E.

Kala, rastura, kvara, loma

• F.

Prevoza

B. Održavanja i čuvanja
D. Pakovanja i sortiranja
E. Kala, rastura, kvara, loma
Explanation
The costs of maintenance and storage, packaging and sorting, and damage, breakage, and loss are not included in the acquisition value of fixed assets.

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• 25.

### Iskorišćeni kasa skonto odobren kupcu:

• A.

Povećava potraživanje

• B.

Smanjuje potraživanje

• C.

Povećava obavezu

• D.

Smanjuje obavezu

• E.

Predstavlja rashod

B. Smanjuje potraživanje
E. Predstavlja rashod
Explanation
When a cash discount is granted to a customer, it reduces the amount of money that the customer owes, thus decreasing the accounts receivable or the amount the customer owes to the company. This reduction in the accounts receivable is considered a decrease in the company's assets. Additionally, the cash discount is treated as an expense for the company, as it represents a reduction in revenue. Therefore, the correct answer is "smanjuje potraživanje, predstavlja rashod" (reduces accounts receivable, represents an expense).

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• 26.

• A.

Nabavna vrednost prodate robe

• B.

Zavisni troškovi nabavke materijala

• C.

Troškovi Am

• D.

Uzeti krediti

• E.

Unapred plaćena zakupnina

• F.

Pdv u primljenim fakturama

A. Nabavna vrednost prodate robe
C. Troškovi Am
Explanation
The correct answer includes "nabavna vrednost prodate robe" and "troškovi Am" because these are both items that contribute to the success of a business. The "nabavna vrednost prodate robe" refers to the cost of purchasing goods that are then sold to customers, which is a key aspect of generating revenue. The "troškovi Am" refers to the costs associated with operating and maintaining assets, such as equipment or property, which are necessary for the business to function effectively. Therefore, both of these factors are important for the overall financial performance of the business.

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• 27.

### Elementi pune cene koštanja su:

• A.

• B.

Troškovi mesta troškova

• C.

• D.

Troškovi nabavke materijala

• E.

Razgraničeni zavisni troškovi

• F.

Troškovi uprave i prodaje

• G.

Troškovi proizvodnih usluga

• H.

Ostali proizvodni troškovi

F. Troškovi uprave i prodaje
H. Ostali proizvodni troškovi
Explanation
The given answer includes the elements that contribute to the cost of production. These elements are the costs of materials used in production, the costs of labor wages, the costs of administration and sales, and other production costs. These factors are essential in determining the overall cost of producing a product or providing a service.

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• 28.

### Obaveza prema dobavljaču iz inostranstva iznosi 5.000 evra. U momentu plaćanja dinar je devalvirao 10% Devalvacija u navedenoj situaciji dovodi do nastanka:

• A.

Pozitivne kursne razlike od 60.000

• B.

Negativne kursne razlike od 60.000

• C.

Smanjenja rezultata poslovanja za 60.000

• D.

Povećanja rezultata poslovanja za 60.000

• E.

Povećanja rezultata i nastanka rashoda za isti iznos

B. Negativne kursne razlike od 60.000
Explanation
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.

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• 29.

### Ako je u dnevniku blagajne stanje gotovine 5.000 din a prebrojavanjem novca u kasi ustanovljeno je stanje od 4.820 din, u blagajni je nastao _____ od _____ din

manjak, 180
Explanation
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.

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• 30.

### Isplaćena akontacija za službeni put za pd predstavlja _____ a za zaposlenog _____

potraživanje, obavezu
Explanation
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).

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• 31.

### U izlaznim fakturama pdv se knjiži na grupi _____ i za pd predstavlja _____

47, obavezu
Explanation
In the outgoing invoices, the value-added tax (PDV) is recorded under group 47 and represents an obligation.

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• 32.

### Plasirana finansijska sredstva do godinu dana za pd predstavljaju _____ i knjiže se na klasi _____

kratkoročno potraživanje, 2
Explanation
Plasirana finansijska sredstva koja dospevaju u roku od godinu dana za privredno društvo predstavljaju kratkoročna potraživanja. Ta sredstva se knjiže na drugu klasu bilansa stanja, koja se odnosi na kratkoročnu imovinu.

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• 33.

### Pribavljena finansijska sredstva sa rokom dospeća preko godinu dana za pd predstavljaju _____ i knjiže se na klasi _____

dugoročnu obavezu, 4
Explanation
The correct answer is "dugoročnu obavezu, 4". This means that the obtained financial resources with a maturity period of over one year for PD (presumably a business entity) represent a long-term liability and are recorded in class 4 (presumably a specific account or category in the financial records).

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• 34.

### Kalkulativni otpis primenjuje se kod alata i inventara koji se evidentira u klasi _____ sa vekom upotrebe _____

0, dužim od godinu dana
Explanation
The correct answer is 0, dužim od godinu dana. This means that the calculative write-off is applied to tools and inventory that are classified with a useful life longer than one year. This indicates that these assets are expected to be used for a significant period of time before being written off as expenses.

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• 35.

### Ako je nabavna vrednost osnovnog sredstva jednaka sadašnjoj vrednosti, kolika je amortizovana vrednost ?

0
Explanation
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.

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• 36.

### Ako je u pitanju potpuno otpisano osnovno sredstvo, u kakvom su odnosu nabavna i otpisana vrednost ?

jednakom
Explanation
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.

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• 37.

SV
• 38.

### Rashod prilikom besplatnog ustupanja osnovnog sredstva ako je pd i sistemu pdv-a čini

sv i pdv
Explanation
The correct answer is "sv i pdv." This means that the expense incurred during the free transfer of the fixed asset includes both the value-added tax (pdv) and the value of the asset itself (sv). This suggests that when a fixed asset is given away for free, the company still needs to account for the value of the asset as well as any applicable taxes.

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• 39.

### Planska nabavna cena materijala je _____ od stvarne nabavne cene kada je odstupanje od planske nabavne cene prekoračenje

manja
Explanation
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.

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• 40.

### Funkcija konta 026

formiranje nv pre stavljanja os u upotrebu
• 41.

### Konačna situacija priža podatke o

nv i obračunat pdv
Explanation
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.

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• 42.

### Višak robe na kontu 674 knjiži se po _____ vrednosti

nabavnoj
Explanation
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.

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• 43.

### Promena vrednosti zaliha gotovih proizvoda i nedovršene proizvodnje u toku godine evidentira se u _____

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

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• 44.

### Ostvarena bruto dobit iz tekućeg poslovanja raspoređuje se na

porez, dobit i neto dobit
Explanation
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.

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• 45.

### Odredi uticaj poslovne promene (povećava, smanjuje, ostaje isti) na zbir bilansa stanja Kupljena je roba po fakturi u vrednosti od 12.000 _____

povećava
Explanation
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.

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• 46.

### Odredi uticaj poslovne promene (povećava, smanjuje, ostaje isti) na zbir bilansa stanja Sa tekućeg računa otplaćen je dugoročni kredit od 50.000 din _____

smanjuje
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).

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• 47.

### Odredi uticaj poslovne promene (povećava, smanjuje, ostaje isti) na zbir bilansa stanja Po izvodu isplaćeno je dobavljaču 13.000 din _____

smanjuje
Explanation
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.

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• 48.

### Odredi uticaj poslovne promene (povećava, smanjuje, ostaje isti) na zbir bilansa stanja Nalogom za isplatu za potrebe blagajne podignuto je 5000 din _____

ostaje isti
Explanation
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.

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• 49.

### Pri prodaji robe kupcu uz odobren rabat, osnovicu za obračun pdv-a čini

prodajna vrednost
Explanation
The correct answer is "prodajna vrednost". When selling goods to a customer with an approved discount, the base for calculating VAT is the selling value. This means that the discounted price at which the goods are sold is used as the basis for calculating the VAT amount.

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• 50.

### Koja konta se koriste kada je kupac u postupku prinudne likvidacije

585 i 209
Explanation
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.

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• Current Version
• Mar 15, 2023
Quiz Edited by
ProProfs Editorial Team
• Apr 30, 2020
Quiz Created by
Duboko Plavetnilo