Census work for financial reporting of agricultural enterprises in Serbia

Abstract

The census (ordinary and extraordinary) is done on the basis of Article 16 of the Accounting Act (“Official Gazette” No. 62/13), and the Regulations on the organization and implementation of the inventory of assets and liabilities and the balance of alignment with the actual situation of the company. In addition mentioned or frame for making a decision on the list of wrecks there are legal frameworks regulation PPUT the Statute of the company, as well as the managing authority such as company directors and the supervisory board of the company. For the census is necessary that managing authorities Dons decision on the list and form a commission to inventory the assets and liabilities as of the day of the cross-section of the business situation. The aim of the implementation of these activities is to determine the actual state property and equipment at the disposal of the company. These jobs fall into the regular activities and contribute to improving the safety of the company.

Sprovođenje popisa (redovnog i vanrednog), vrši se na osnovu člana 16. Zakona o računovodstvu (“Službeni glasnik RS”broj 62/13) i odredbi Pravilnika o organizaciji i sprovođenju popisa imovine i obaveza i usklađivanja knjigovodstvenog stanja sa stvarnim stanjem preduzeća. Osim pomenutog, odnosno okvira za donošenje odluke o popisu postoje i bitni okviri pravnog regulisanja poput, Statuta preduzeća, kao i organa upravljanja poput: direktora preduzeća i nadzornog odbora preduzeća. Za sprovođenje popisa potrebno je da organi upravljanja donesu Odluku o popisu i obrazuju komisiju za popis imovine i obaveza sa stanjem na dan kada se vrši presek situacije poslovanja. Cilj sprovođenja ovakvih aktivnosti je utvrđivanje stvarnog stanja imovine i opreme sa kojom raspolaže preduzeće. Pomenuti poslovi spadaju u redovne aktivnosti i doprinose poboljšanju sigurnosti upravljanja preduzeća.