Rank: Datalab
Joined: 14/08/2009(UTC)
Posts: 1
Was thanked: 2 time(s) in 2 post(s)
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Zašto identi komisione robe moraju imati knjigovodstveni tip K, a ne npr. B kao ostala roba?
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Rank: Datalab
Joined: 14/08/2009(UTC)
Posts: 0
Was thanked: 1 time(s) in 1 post(s)
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Za robu tipa K - Komisiona roba je bitno to da ostaje u vlasništvu našeg dobavljača do prodaje robe. Zato takvu robu ne primamo na konta zalihe robe, već vrednost primljene i prodate zalihe komisione robe pratimo na kontima koji su van bilansa. Budući da robu primljenu kao komisionu možemo prodavati istovremeno i zajedno s robom iz redovne zalihe, možemo je primiti na redovno skladište, gde ćemo onda na raspolaganju imati skladišni karton idenata i pregled zalihe idenata.Možemo koristiti i odvojeno skladište za komisionu robu.
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