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Diplomska naloga proučuje možnosti povezovanja društev zaradi racionalizacije delovanja društev. Naloga je razdeljena na teoretični in praktični del. V teoretičnem delu je najprej opredeljen pojem društvo, predstavljena je dejavnost društev, opisujemo predpise, ki urejajo računovodenje društev ter letna poročila in davčne obveznosti društev. V tretjem poglavju opisujemo računovodenje društev. V društvih se pojavlja tako računovodenje pridobitne dejavnosti, kot računovodenje nepridobitne dejavnosti. Zakon o društvih namreč določa, da mora društvo, ki opravlja pridobitno dejavnost, podatke o finančnem in materialnem poslovanju iz te dejavnosti voditi in izkazovati ločeno. Kot pravna oseba mora društvo predložiti pristojnemu organu DURS obrazec za obračun davka od dohodkov pravnih oseb, tudi kadar ne ugotovi davčne osnove. Za opravljanje dejavnosti je oproščeno le plačevanja davka od dohodka iz opravljanja nepridobitnega dela dejavnosti. Zadnje poglavje je namenjeno računovodenju v Športnemu društvu Studenci in Športnemu društvu Center Maribor. Predstavili smo obe društvi ter prikazali njihove računovodske izkaze. Iskali smo možnosti skupnega upravljanja sredstev društev. Izmed treh predstavljenih možnosti: spojitev društev in enotno računovodstvo, ustanovitev zveze društev ter ustanovitev podjetja, bi se odločili za prvo možnost, saj so prednosti z računovodskega vidika najbolj ugodne. This diploma paper discusses the possibility of clubs connecting with each other on account of rationalisation of clubs’ function. The paper is divided into theoretical and empirical part. At the beginning of the theoretical part there is a definition of the word club, presentation of clubs’ activity, we also describe regulations that regulate clubs’ accounting and annual reports along with the tax liability of the clubs. In the third chapter we describe clubs’ accounting. Both paid employment accounting as well as non-profit accounting of the activities is used in clubs. Societies act defines that the club performing paid employment activity, has to manage and issue its financial and material management separately. The club as a legal entity must submit a taxation form of the legal entities income to the Tax Administration of the Republic of Slovenia, even when the tax base is not determined. The only activities exempted from taxes on entrepreneurial profit are non-profit work activities. The last chapter is dedicated to the accounting in the Športno društvo Studenci and Športno društvo Center Maribor. We presented both clubs and their accounting records. We searched for options of collective management of clubs’ finances. Among three presented possibilities: union of clubs and unified accounting, establishment of the clubs’ federation and establishment of a company, we would choose the first for the most beneficial advantages in the accounting field. |
