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dec. 20

Written by: Primož Rajbar
20. 12. 2013 09:31

Res je, da s 1.1.2014 stopi v veljavo Zakon o spremembah in dopolnitvah Zakona o dohodnini, ki zavezuje k vodenju knjigovodstva vse tiste kmetije, ki presegajo mejo (katastrski dohodek + 50% obdavčenih subvencij), 7.500,00€.

Druga zadeva, ki bo zavezala kmete k vodenju računovodstva ne glede na to, ali presega to mejo ali ne je ta, da bodo kmetje, v primeru večjih naložb, zahtevnih naložb, morali obvezno voditi knjigovodstvo vsaj eno leto pred oddajo vloge. Se pravi, če bo kmet zaprosil za nepovratna sredstva v letu 2015, bo moral s 1.1.2014 voditi računovodstvo na kmetiji. Ker bo moral na podlagi dejanskih prihodkov in odhodov narediti Poslovni načrt (o tem govori Program razvoja podeželja RS za obdobje 2014-2020).

Vemo, da zadeva še daleč ni tako enostavna, kot si nekateri predstavljajo. Kmetija se bo z dnem, ko bo stopila v obvezno knjigovodstvo morala obnašati kot proizvodno podjetje.

  1. Najprej moral najeti cenilca, da ji bo ocenil vsa osnovna sredstva, saj vemo, da so na kmetiji stroji ki so v povprečju stari več kot 10 let in je potrebno popisati vse. Zakaj? To premoženje se v poslovnih knjigah letno amortizira in odpisuje, kar zmanjšuje davčno osnovo v prihodnjih letih. Kolikor boste vrednosti prikazali, toliko manj davka boste v naslednjih letih plačali. Zato nasvet: pripravite najprej spisek vsega, kar ste kupili ali sami naredili na kmetiji..Zberite tudi račune za vzdrževanje, popravila ali nadgradnje, saj boste z njimi lažje prepričali cenilca o višji vrednosti. Ko bo enkrat to opravljeno bo potrebno z računovodkinjo narediti otvoritveno bilanco. Še le po otvoritveni bilanci bo kmet lahko računovodkinji olajšal delo, da bo sam vnašal in izdajal račune, ter predvsem beležil kmečka opravila in porabo materialov.
  2. S pravilnim računovodenjem zasledujemo več ciljev: prvi je optimizacija davčne obveznosti in zagotavljanje njene upravičenosti, drugi je izboljšanje zunanjih virov financiranja (subvencije, krediti, ...) in tretji, najpomembnejši – poslovodno računovodstvo. Z branjem bilanc vam računovodja lahko pomaga pri izboljšanju vrednosti, ki jo vaša kmetija ustvarja
  3. Temelj pravilnega računovodenja je evidentika. Seznam opravil, ki jih na kmetiji naredimo vsak dan. In prav ta evidentika je v celotni zgodbi temeljni problem, saj kmetje ljubijo naravo ne pa pisarn.

Da se bodo lahko iz računovodskih podatkov dobili podatke za FADN je potrebno bistveno več kot pa kontni plan za kmetijstvo. Kjer enotni kontni plan za potrebe FADN knjigovodstva ni dovolj, je potreben razširjeni kontni plan, ki ga je pripravilo MKO. Poglejmo samo primer starosti goveda. Ko se teliček rodi, gre na en konto, ko doseže starost 4 mesecev, ga bo potrebno preknjižiti na konto, ki je za govedo staro od 3 do 6 mesecev itd. In to je tisto, kar govori v prid temu, da zadeva še zdaleč ni tako enostavna.

Kmetijsko računovodenje zahteva ogromno takšnih periodičnih preknjiževanj, za katere mora imeti računovodja še vpogled v npr. rejske knjige ali dnevnik poljedelskih opravil . Cena, ki jo bodo kmetje plačevali za računovodenje, je predvsem odvisna od teh evidenc. Če bodo neurejene, bo cena višja. Če jih bo računovodja prevzemal od kmeta digitalno, bo cena nižja. Če bo računovodja uporabljal programsko opremo, ki kmetijske preknjižbe avtomatizira (zaenkrat le PA FA), bo za osnovno vodenje manjše do srednje velike kmetije potrebno približno uro in pol. Računovodja, ki dela ročno in s papirji, bo z lahkoto porabil deset in več ur.

Sklep: na strošek računovodstva za kmete bistveno vpliva kvaliteta od kmeta pripravljenih podatkov in orodje ter procesi, ki jih uporabljajo računovodje.

Zato ne si delajmo utvar, da bo to enostavno in neboleče ali da se ne bo potrebno spreminjati, ker bo vse uredil računovodja na KGZ ali sosedova Mina. Posegamo v področje, ki je novo tako za kmete kot deloma tudi za računovodje, odvisno koliko so do sedaj že delali na tem področju. Žal na kmetiji, ki se bo modernizirala, razvijala, računovodstvo še zdaleč ne bo delo, ki bi ga opravljali z levo roko.

Lep pozdrav in vse naj,

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Disney Plus is one of the best-known streaming services in the world. You can browse a full collection of Disney classics, as well as your latest favorite Disney movies. Disneyplus.com/begin Code which is an additional subset of Hotstar is an image of Hotstar. Disney Hotstar offers a wide selection of movies, TV series and news in addition to sports.

By Jonsalice9 on   31. 03. 2022 08:28

What exactly is the Cricut Machine is?

The Cricut setup or the Cricut Machine is an electric tool designed to cut various material like iron-on transfers, paper and vinyl. The Cricut machine is called the die-cutting Machine and can cut leather and wood. If you've purchased the Cricut maker but are unable to get it set up and you're not sure how to set it up, you're at the right spot. The website Cricut.com/setup can help you setup the Cricut machine. This is due to the subscription process and uploading the file or design you wish to use for your project. The cricut design space machine is made to cut vinyl, paper and a variety of other materials into different designs. The Cricut machine is extremely useful in architecture and for work on projects.

By Annie28 on   31. 03. 2022 14:10

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Canon is one of the best manufacturing brands in the world when it comes to products related to optical, industry, and imagery products for different market segments. They provide cameras, scanners, a variety of printers and so much more. Use Ij.start.cannon to set up your Canon product. Get Canon printer and scanner support here. This is the official website of Canon and a secure platform from where you can simply download the Canon Printer Drivers. They provide cameras, scanners, a variety of printers and so much more. Ij.start.canon printer is a complete solution for multiple works that you can easily learn to set up from Ij.start canon and get a better experience. This is the official website of Canon and a secure platform from where you can simply download the Canon Printer Drivers.

By Annie28 on   31. 03. 2022 14:10

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By aloha4847 on   1. 04. 2022 02:26

Why can't I login Disney Plus?

First, disneyplus.com/begin turn off and unplug the power from your Internet modem or router. Then, wait approximately 30 seconds. Subsequently, reconnect the power source to the router or modem, turn it on, and wait for it to connect to the Internet. Lastly, connect your streaming device to the Wi-Fi and try streaming disneyplus.com/begin again. Make sure the device is compatible with Disney Plus, and if it is, restart it. Check for driver and system updates, and if all else fails, reinstall the app. If possible, try using Disney Plus on another device. Launch the Disney+ app and select Log in. Visit disneyplus.com/begin on a computer or mobile device. Enter the 8-digit code you see on your TV and select Continue. Enter your Disney+ login credentials to start streaming.

By johnsy6968 on   2. 04. 2022 12:20

Why can't I log in to FOX News?

If you continuously are in the signed out/unauthenticated state, please ensure your browser is not set to block all third party cookies. FOR sign up you can visit here foxnews.com/connect . The problem could also be browser specific. Please try different browsers. If the issue is happening on all browsers, please send us another customer support request here. Launch the FOX App on your device. Sign in with an existing FOX account by entering your email and password. Once you're signed in, select the Cast icon from the upper or lower right side of the screen. Select your Chromecast from the list of devices to launch the FOX App on your TV.

By johnsy6968 on   2. 04. 2022 12:20

What is HBO Max and how it's work?

Now that we've gotten the most annoying part out of the way, hbomax.com tvsignin we can get down to brass tacks. First up is Roku,the most popular streaming device manufacturer in the United States.Adding HBO Max to your Roku device's channel lineup is as easy as adding Netflix or Hulu.Roku's website has a page explaining this, but if you don't feel like clicking over to that, allow me to summarize:Press the home button on your Roku remote and navigate to the "Streaming Channels"menu Hit the"Search Channels"button andtype in"HBO Max,"or at least enough of it for the search auto-fill to show the app to you Scroll over to HBO Max,select it, and then press the"Add Channel"button There!All done.if you have a Roku voice remote,you can skip the tedium of typing in the name of the app and just say "HBO Max" into the microphone for a quicker solution.

By lisa142 on   2. 04. 2022 12:53

What is Plex ?

I often refer to Plex as a streaming service, and this is technically true:plex tv link
takes videos stored in a remote location and streams them to a receiver,usually attached to a television. However, Plex isn’t a streaming service in the same way as a subscription program like Netflix,or even an à la carte storefront like Vudu.Unlike iTunes, Plex can read just about every media file format you can think of.So if you’ve gotten into the habit of running your media through a converter like HandBrake (Windows,Mac) to make it compatible with your software, you can do away with that step.

By lisa142 on   2. 04. 2022 12:53

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By shaunagrant124 on   21. 04. 2022 11:17

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