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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
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FAKULTET ZA TURISTI^KI I HOTELIJERSKI MENAXMENT
BEOGRAD
Doc. dr Zoran Petrovi}Kosana Vi}entijevi}
Nemawa Stani{i}
ZBIRKA ZADATAKAIZ
RA^UNOVODSTVA
Beograd, 2008.
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ZBIRKA ZADATAKA IZRA^UNOVODSTVA
Autori:Doc. dr Zoran Petrovi}Kosana Bi}entijevi}Nemawa Stani{i}
Recenzent:Prof. dr Milovan Stani{i}
Izdava~:UNIVERZITET SINGIDUNUMFAKULTET ZA TURISTI^KI I HOTELIJERSKIMENAXMENTBeograd, Danijelova 32
Za izdava~a:Prof. dr Milovan Stani{i}
Tehni~ka priprema:Novak Wegu{
Dizajn korica:Aleksandar Mihajlovi}
Godina izdawa:
2008.
Tira:200 primeraka
[tampa:^UGURA print, Beogradwww.cugura.co.yu
ISBN: 978-86-7912-043-4
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I
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1.
1.1.
1.1.1.
. 1.1. ( 20X3.
) 800.000,00 . . 400.000,00 . ( 80,0000 . = 1 ), 800.000,00 . 12 . 400.000,00 . .
2. 31.12.20X3. . 31.12.20X3. 82,0000. = 1 .
3. 20X4. () .
. 2.1. ( 20X3. )
5.000,00 ( 80,0000 . = 1 ), 10.000,00 12 . 400.000,00 . .
2. 31.12.20X3. . 31.12.20X3. 79,0000. = 1 .
3. 20X4. . 82,0000 . = 1 .
. 3.1. ( 20X3. )
400.000,00 . ( 80,0000 . = 1 ), 640.000,00 . 12 . 400.000,00 . .
2. 31.12.20X3. . 50.000,00 .
3. 20X4. 590.000,00 . ( 81,0000 . = 1 ,
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10.000,00 ). .
1.1.2.
. 1.1. ( 20X3.
) ( ) 40.000,00 . ( 500,00 ), 3.000.000,00 . - ( ) 250,00
12 ( 80,0000 . = 1 ).
2. 31.12.20X3. 82,0000 . = 1 .
3. 20X4. 31.12.20X3. 250,00 ( 79,0000 . =1 ).
1.1.3.
. 1.1. ( ) . 100.000,00 . . () .
2. () 3.000,00 .
1.1.4.
. 1.1. . 600.000,00 . . 2 100.00,00 . 200.000,00 .
. 2.1. 100% 500.000,00
600.000,00 . 70% , .
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1.2.
. 1. 1. 200.000,00 .
:- 5%,- ,- 4 - 36.000,00 . .
2. .
2.
. 1.1. 20.000,00 . () .
.2. ()
20.000,00 .3. 5.000,00 . () .
.4. ()
5.000,00 .
. 2.1.
20.000,00 . ( 3.600,00 .) 2.000,00 .
2. 1.800,00 .3. 8.000,00 .4.
2.000,00 .
3. ( )
3.1.
. 1. 1. . ""
40.000,00 . ( 7.200,00 .). 4 . .
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3.2.
3.2.1. ( )
. 1.1. .
300.000,00 . 100.000,00 . () . 118.000,00 . ( 18.000,00 .).
2. ( ) 177.000,00 . ( 27.000,00 .).
3.
2.000,00 .4. ()
( . 3.) .5. ( )
354.000,00 . ( ) - ( 54.000,00 .).
6. () .
7. () ( )
10.000,00 .8. 2.000,00. .
9. .
3.2.2.
. 1.1. . 11.800,00 . (
1.800,00 .).2. .
300.000,00 . .
3. 5.000,00 . .
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3.2.3.
. 1.1. . 1.000.000,00 .
() 2.000,00 . . 20 . 10.000,00 .
3.3. 3.3.1.
. 1.1.
23.600,00 . ( . 6). 23.600,00 . ( 3.600,00 .).
2. . 43. 25.000,00 . ( 4.500,00 .).
3. . 50. 3.540,00 . ( 540,00 .).
4. . 8. 1.180,00 . ( 180,00 .).
.5. () .
3.3.2.
. 1.1. . 200.000,00 . (
18%). 2.360,00 . ( 360,00 .). 400.000,00 . :) , ,
) .
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44..
4.1.
. 1.1. 118.000,00 .
18% 18.000,00.
2. 118.000,00 .
4.2.
. 1.
1. 60.000,00 . ( 18% 10.800,00 .).
2. () .
4.3.
. 1.1. "" ""
:
- "" "" 10.000,00 .- "" "" 9.000,00 .- 1.000,00 . "" ""
() . :- ""- "".
55.. 5.1.
. 1.1.
100.000,00 . ( 18.000,00.). 7.080,00 . ( 1.080,00 .) 3.000,00 ( ). .
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2. 10.000,00 . ( 1.800,00 .). 1.000,00 .
2.000,00 ( ).
3. 40.000,00 . .
4. 37.760,00 . ( 5.760,00 .) ( ).
5. . 5. . 1. 100 "X" ( ) 95,00 . . .
2.000,00 .6. . 7. "X" 1.180,00 . ( 180,00 .).
5.2.
. 1.1. .
30.000,00 .2. 5.400,00 .
5.3.
. 1.1.
20.000,00 ( 3.600,00 .).
2. 15.000,00 .
3. . 20.000,00 . ( 3.600,00 .).
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5.3.
. 1.1.
25.000,00 . ( 4.500,00 .). .
. 2.2.
40.000,00 . ( 7.200,00 .). .
66..
66..11..
. 1.1. 1.200 " 10"
2,00 ./.2. . 4. . 2.000 "
10" ( ) 2,20 ./.3. . 1. 10. . 1.
500 " 10".
4. . 3. . 3. 1.000 " 10" 2,30 ./ ( ).
5. . 2. 1.200 " 10".
66..22..
. 1.1.
5.000,00 . ( 9.000,00 .).
2. 1.000,00 . . ( 180,00 .).
. 2.1. 70.000,00 . (
12.600,00 .).
. 3.1. 15.000,00 .
1.000,00 . ( 2.880,00 .).
500,00 . ( 90,00.).
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. 4. 1. 2.000,00 . (
360,00 .).2. 1.000,00 . (
80,00 .).
66..33..
. 1.1. 40.000,00 .2. ()
. 2.
1. 20.000,00 . :
..
1. 20.000,002. (20% . . 1) 4.000,003. (1-2) 16.000,004. (20% . . 3) 3.200,00
5. (22% . . 3) 3.520,006. (1-4-5) 13.280,00
7. (2% .. 1) 400,00
2. .
. 3.1. 10.000
40%... 1. 10.000,002. 1,336898403. 13.368,984. (40% .. 3) 5.347,595. (3-4) 8.021,39
6. (20% . .5) 1.604,27
7. (22% . . 5) 1.764,71
8. (3-6-7) 10.000,002. .
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. 4.1. .
15.618,02 . () .
:
1. 18.592,882. (1 x 20%) 3.718,583. 14.874,304. (3 x 20%) 2.974,86
5. (1-4) 15.618,02
. 5.1.
4.000,00 .2. :
- 3 : 1 400,00 . 3 600,00 ,
- 1.500,00 ,- 4.000,00 ,
.
66..44..
. 1. 1.
10.000,00 ., 7.000,00 ., 3.000,00 .
. 2. 2.
. 5 , 10.000,00 .
. 3. 1.
. 202.000,00 , 5 , 10.000,00 .
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66..55 ..
. 1. 1. 10.000 12 .
3.000.000,00 .2. "" ...
. 900.000,00 . . 162.000,00 .
3. 2.100.000,00, 1.000.000,00 .
4. . 2.000.000,00 .
5. "" ... 1.600.000,00 . . 288.000,00 .
6. . .
66..66..
. 1.
1. 30.000,00 . ( 5.400,00 .).
2. 15.000,00 . ( 2.700,00 .).
. 2. 1. 10.000,00 .
( 1.800,00 .).
. 3. 1. () 500,00 .
. 4. 1. 10.000,00
. () .
. 5. 1.
10.000,00 .
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2. 1.000 1 ( 40,00 .).
. 6.
1. 15.000,00 .
. 7. 1. 2.000,00 .
( 360,00 .).
77.. ,,
. 1. 1. :
511 400.000,00513 100.000,00520 150.000,00521 10.000,00522 40.000,00523 10.000,00532 20.000,00535 20.000,00540 30.000,00541 1.000,00550 4.000,00551 10.000,00
: 795.000,00
9 : 690.000,00 .
, 105.000,00 . , .
2. 500.000,00 .( . 1.).
3. 500.000,00 . ( .1.).
4. . 1. 70% 700 . ""
( ).
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5. 500 "" 375.000,00 . ( . 1. . 1.). 18%.
6. ""
700,00 . .7. 300 "" ( . 2.).
8. 300 "" 225.000,00 . ( . 2. . 2.). 18%.
9. .10.
.
88..
88..11..
. 1. 1. 2.000 0.2
10,00 . . 1.000 0.2 15,00 . . ( . 1; 6.300,00 .).
1.000,00 . ( . 2; 180,00 .). .
20% .2. 10%.
2.000 . .3. . 2. . 2. 1.300 .
( 13,57 ./). 3.175,38 .
4. () . 2. (
// . 9.).5. .
8.2.
. 1. 1. ( . 33.) 100
120,00 ./, 400 1 50,00 ./. 80 . 0,6
22,00 ./. . 4. 1.180,00 . (
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180,00 ; ). 20%, 20% 10% ( ). .
2. () 22.897,00 . - 22.650,50 . 18% 246,50 . 8%.
3. .4. 50 160,00 .
100 75,00 . .
99..
. 1. 1. 30.000,00 .
26.000,00 . 5%. 5.130,00 .
2. () 28.500,00 .
3. 2% ( ), , .
.
. 2. 1. 2004.
12.000,00 .2.
:
..
-
1. "" ...
10.000,00 8.000,00
(" ", . 3/2004)
2. ""... 20.000,00 20.000,00
( .56/66/2004)
28.000,00 209 12.000,00
16.000,00
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3. "" ... .
4. :
..
1. "" ...
10.000,00 4.000,00
2. "" ...
10.000,00 10.000,00 ( .5/66/2005)
14.000,00 209 28.000,00
14.000,00
10.
. 1. 1. " " (
60.000,00 . 4.800,00 .). () .
.
2. "" 30.000,00 . ( 5.400,00 .). 01. 20x5. 31. 20x6. . 20x5. .
. 2. 1. .
3.000,00 . , . . .
2. .3. .
9.000,00 . 1.620,00 . .
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. 3.1. .
10.000,00 ., 3 .
.2. () 30.000,00. 5.400,00 .
. 4. 1. .
2.500,00 . , . 7.500,00 , 1.350,00 .
2. .3. .
11. ,
. 1. 1.
5.000,00 .
. 900,00 .
12.
. 1. 1. 31.12. :
501 650.000,00520 48.000,00
521
45.000,00
540 25.000,00555 800,00556 30.000,00562 4.000,00
590
3.000,00
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2. 31.12. :
602 850.000,00
612
100.000,00
662 3.000,00
690
10.000,00
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II
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. 1.
"" . 01. 12. 2005. . :
0220 60,000.00 0.00
0229
0.00 10,000.00
0230 100,000.00 0.00
0239 0.00 20,000.002410 20,000.00 6,000.00
243 500.00 0.002020 20,000.00 10,000.00
433 10,000.00 20,000.00101 30,000.00 10,000.00120 ? 0.00303 0.00 ?
414 0.00 40,000.00511 ? 0
: ? ?900 0.00 12,000.00
960 10,000.00 0.00
969
2,000.00 0.00
: 12,000.00 12,000.00
:: "" 1.00/, 2,500 . ""
. .
0. .1. . 5 . 4 10,000
1.30 / + 18% . . 5 1,000.00 + 18%.
2. 15,000.00 . ( 14%, 17,9% 17,9%). . 5
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. 9 .
3. . 7 15,000 .
4. 13,000 ( . 3). . 1. . 1. 14,000 4.00 /. + 18% .
5. . 2. . 300.00 , .
6. 250.00 . ( . 3).
7. . 1, 2,000.00 + 18% ,
.8. ( 10%), ( ) . 3.50. .
9. .10. .
10%.
..
0. : 292,500.00 292,500.001. 101 14,000.00
270
2,520.00
433 16,520.00 . 5. . 4.
2. 520 () 15,000.00
521
2,685.00
450 ,
10,215.00
451
2,100.00
452 -
2,685.00
453 2,685.00
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..
2. 451 2,100.00
452 2,685.00
453 2,685.00
2419 10,215.002410 17,268.00
3. 511 17,000.00
101 17,000.00 . 7
4. 2020 66,080.00
470 10,080.00
612 56,000.00
. 35. 243 10,215.00
2419 10,215.00 . 2
5. 221 300.00243 300.00
. 25. 450 10,215.00
243 10,215.00 . 2
6. 529 250.00243 50.00
221 300.00 . 3
7. 2410 66,080.002020 66,080.00
. 67. 150 2,360.00
2410 2,360.00
. 67. 272 360.00
150 360.00
9. 631 . . . 7,333.67
120 7,333.67
10. 710 44,935.00590 44,935.00
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..
10 690 48,666.33710 48,666.33
10 710 3,731.33714 3,731.33
10 714 3,731.33
720 3,731.33
10 720 3,731.33723 3,358.20721 373.13
10
723 3,358.20341 3,358.20
10 721 373.13481 373.13
9 .
.
0. :4. 960 52,000.00
950 52,000.00 . 3
4. 980 56,000.00960 56,000.00
. 98. 982 4,493.50
950 40,441.50902 44,935.00
8. 950 11,558.50
969
11,558.50
8. 969 . 8,224.83
980
8,224.83
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0220 -
.. 0. 60,000.00 0.00 60,000.00
0229 - .. 0. 0.00 10,000.00 -10,000.00
0230 - ..
0. 100,000.00 0 100,000.00
0239 - .. 0. 20,000.00 -20,000.00
101 - .. 0. 30,000.00 10,000.00 20,000.001. . 4 14,000.00 34,000.003. . 7 17,000.00 17,000.00
120 - .. 0. 12,000.00 12,000.009. 7,333.67 4,666.33
150 .. 7a. . 6 2,360.00 2,360.007. 360.00 2,000.00
2020 - .. 0. 20,000.00 10,000.00 10,000.004. . 3 66,080.00 76,080.007. . 6 66,080.00 10,000.00
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221- .. 5. . 2 300.00 300.006. . 3 300.00 0.00
2410 - .. 0. 50,000.00 6,000.00 44,000.002a. . 5 17,26800 26,732.007. . 6 66,080.00 92,812.007. . 6 2,360.00 90,452.00
2419 - .. 2a. . 5 10,215.00 10,215.005. . 2 10,215.00 0.00
243 - .. 0. 500.00 500.005. . 2 10,215.00 10,715.005. . 2 300.00 10,415.00
5. . 2 10,215.00 200.006. . 3 50.00 250.00
270 .. 0. 2,520.00 2,520.00
272 ..
7. 360.00 0.00
303 - .. 0. 0.00 176,500.00 -176,500.00
341- .. 10. 3,358.20 -3,358.20
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413 - .. 0. 40,000.00 -40,000.00
433 - .. 0. 10,000.00 20,000.00 -10,000.001. . 5
16,250.00 -26,250.00
450 - , .. 2. 10,21500 -10,215.005. . 2 2,500.00 0.00
451 .. 2. 2,100.00 -2,100.002a. . 5 2,100.00 0.00
452 - ..
2. 2,685.00 -2,685.002a. . 5 2,685.00 0.00
453 .. 2. 2,685.00 -2,685.002a. . 5 2,685.00 0.00
470-
.. 4. . 3 10,080.00 -10,080.00
481- .. 10. 373.13 -373.13
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511 .. 0. 10,000.00 0.00 10,000.003. . 7 17,000.00 27,000.00
520 - () .. 2. 15,000.00 15,000.00
521 - .. 2. 2,685.00 2,685.00
529 - .. 6. . 3 250.00 250.00
590 - .. 10. 44,935.00 -44,935.00
612- .. 4. . 3 56,000.00 -56,000.00
631 - .. 9. 7,333.67 7,333.67
690-
.. 10. 48,666.33 -48,666.33
710 - .. 10. 44,935.00 44,935.0010. 48,666.33 -3,731.3310. 3,731.33 0.00
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720 - .. 10. 3,731.33 -3,731.3310. 3,731.33 0.00
714 - .. 10. 3,731.33 -3,731.3310. 3,731.33 0.00
723 - .. 10. 3,358.20 -3,358.20
10. 3,358.20 0.00
721- .. 10. 373.13 373.1310. 373.13 0.00
9
900 - .. 0. 12,000.00 -12,000.00
902 - .. 8. 44,935.00 -44,935.00
950 -
.. 4. . 3 52,000.00 -52,000.008. 40,441.50 -11,558.508. 11,558.50 0.00
960 - .. 0. 10,000.00 10,000.004. . 3 52,000.00 62,000.004. . 9 56,000.00 6,000.00
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969 - .. 0. 2,000.00 2,000.008. 11,558.50 -9,558.50
8. 8,224.83 -1,333.67
980 - .. 4. . 9 56,000.00 56,000.008. 8,224.83 47,775.17
982 - ..
8. 4,493.50 4,493.50
" "
.
.
.
.
.
. .
.
0. 30,000 10,000 20,000 1,00 30,000.00 10,000.00 20,000.00
1. .4. 10,000 30,0001,133 14,000.00 34,000.00
3. . 7. 15,000 15,000 1,133 17,000.00 17,000.00
""
.
.
.
.
.
. .
.
0. 2,500 2,500 4,00 10,000.00 10,000.00
4. .3. 13,000 15,500 4,00 52,000.00 62,000.00
4. .9. 14,000 1,500 4,00 56,000.00 6,000.00
:
1. . 1: 10,000 "" "" "" 14,000.00 . 13,000.00 . 1,000.00 + (2,340.00 + 180.00 =2,520.00 ) .
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, "".
2. . 2: :
..
1 15,000.002 (1 x 14%) 2,100.003 2,685.00
- (1 x 11%) 1,650.00- (1 x 6,15%) 922.50- (1 x 0,75%) 112.50
4 (1 - 2 - 3) 10,215.00
5 2,685.00- (1 x 11%) 1,650.00- (1 x 6,15%) 922.50- (1 x 0,75%) 112.50
6 (1 + 5) 17,685.00
3. . 3: . (): = 34,000.00 . : 30,000.00 = 1.133333 . 34,000.00 ., 30,000.00 "". :15,000.00 1.133333 . = 17,000.00 . , "".
4. . 4: 13,000 "", 4.00 ./ 52,000.00 .
9 "". :-
( ) (56,000.00 . 18%),
- (14,000 4.00 ) .
950 - , . . .
8.
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37
5. . 5: . 2, ( ) .
6. . 7: 66,080.00
. . 2,360.00 ., (
(360.00 ) , )
.7. . 8:
5:
511 27,000.00520 () 15,000.00521 T
2,685.00
529 250.00 44,935.00
90% 950 10% . .
96:
960 - 62,000.00 56,000.00 6,000.00969 - -
2,000.00 11.558,50 -9,558.50
96 64,000.00 67,558.50 -3,558.50
: ..
1,500 3.1108866 3.50
:
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38
. .
1,500 3.11 4,666.33:
(. :)
4,666.33
( )- - - 6,000.00 - -
- -9,558.50
-3,558.50
, . 696 -
8,224.83
8. . 9: :
1-9 ..
1. ( 900) 12,000.00
2. 960 6.000,003. 969 -1.333,674. 96 4,666.33
5. - (4-1) -7,333.67
9. . 10: :
01.01. 31.12.2005.
-
,
1 2 3 4 5 6
.
I. (202+203+204-205+206)
20148,666.33
60 61 1. 202 56,000.0062 2. 203
630 3. 204631 4. 205 7,333.67
64 65 5. 206II. (208 212) 207 44,935.00
50 1. 20851 2. 209 27,000.0052 3. ,
210 17,935.0054 4. 211
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
40/111
39
,
1 2 3 4 5 6
53 55 5. 212III. (201 207) 213 3,731.33IV. (207-201) 214
66 V. 21556 VI. 216
67 68 VII. 21757 58 VIII. 218
IX. (213-214+215-216+217-218) 219 3,731.33
. - (214-213-215+216-217+218) 220
. 69 699 I. 22159 599 II. 222
III. (221-222) 223
IV. (222-221) 224
V. (219+223-220-224) 225 3,731.33
. (220+224-219-223) 226
. 227 373.13. (225-227) 228 3,358.20. (227-225) (226+227) 229
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
41/111
40
. 2.
O "" . 01.12.2005. :
.
0220 100,000.00 0.00
0229
0.00 2,000.00
0230 120,000.00 0.000239 0,00 10,000.002410 20,000.00 10,500.00
243 4,000.00 1,000.002020 20,000.00 5,000.00
270
4,000.00 0.00
433 7,000.00 15,000.00
430 1,000.00 5,000.00
472 0.00 1,000.00
1320 30,000.00 5,000.00
1329
1,000.00 6,000.00
722 2,000.00 0.00
501 4,000.00
602
5,000.00
470 900.00
302 0,00 ?
: ? ?
:
.. .
.
.
.
.
.
.
0. 30,000 5,000 25,000 1.00 30,000.00 5,000.00 25,000.00
: ""
0. .1. 5,000.00 .
5 . .
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
42/111
41
2. 9,000.00 . ( 14%, 17.9% 17.9%).
. 7 .
3. . 4 . 7 30,000 "" 1.30 / + 18% .
10%. 1,000.00 + 18% ( ).
4. "" .5. . 4 :
- ,- ,- 100.00 .
6. . 2 . 2 50,000 "".7. . 1 ( . 8 ).
8. .9. 4,000.00 + 18%
. . 9.10. K .
10%.
.. 0. 313,000.00 313,000.00
1. 280 . 5,000.00
270 900.00
433 5,900.00
1. 533 1,000.00
280 . . 1,000.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
43/111
42
..
2. 520 () 9,000.00
521
1,611.00
450 ,
6,129.00
451
1,260.00
452 -
1,611.00
453
1,611.00
2. 451 1,260.00
452 1,611.00
453
1,611.00
2419 6,129.002410 10,215.00
3. 1320 42,900.00
270 7,020.00
1329 3,900.00
433 46,020.00
. 7
3. 531 1,000.00
270 180.00
433 1,180.00
4. 1320 10,750.00
1329
10,750.00
. 1
5. 243 6,129.00
2419 6,129.00
. 4
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
44/111
43
..
5. 450 6,129.00529 100.00
243 6,229.00 . 4
6. 2020 84,370.00
602 71,500.00
470 12,870.00
. 2
6. 501 . 71,500.001320 . 71,500.00
. 27. 2410 79,370.00
430 4,000.00
472 1,000.00
2020 84,370.00
. 8
8. 1329
17,884.79
501 - 17,884.79
9. 140 4,720.002410 4,720.00
9a. 272
720.00
140 720.00
10. 710 70,326.21590 70,326.21
10. 690 76,500.00
710
76,500.00
10. 710 6,173.79
714 6,173.79
10. 714 6,173.79
720 6,173.79
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
45/111
44
..
10. 720 6,173.79
721 617.37
722 2,000.00
723 3,556.42
10. 721 617.37
481 617.37
10. 723 3,556.42341
3,556.42
0220 - .. 0. 100,000.00 100,000.00
0229 - a .. 0. 2,000.00 -2,000.00
0230 - .. 0. 120,000.00 120,000.00
0239 - .. 0. 10,000.00 -10,000.00
1320 - .. 0. 30,000.00 5,000.00 25,000.003. . 7 . 42,900.00 67,900.004. . 1 10,750.00 78,650.006. . 4 71,500.00 7,150.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
46/111
45
1329 - .. 0. 1,000.00 6,000.00 -5,000.003. . 7 . 3,900.00 -8,900.00
4. . 1 10,750.00 -19,650.008. 17,884.79 -1,765.21
140 - .. 9. . 9 4,720.00 4,720.009a. 720.00 4,000.00
2020 -
.. 0. 20,000.00 5,000.00 15,000.006. . 2 84,370.00 99,370.00
7. . 8 84,370.00 15,000.00
2410 - .. 0. 20,000.00 10,500.00 10,500.002. . 7 10,215. 00 285.007. . 8 79,370.00 79,655.009. . 9 4,720.00 74,935.00
2419 - .. 2a. . 7 6,129.00 6,129.005. . 4 6,129.00 0.00
243 -
.. 0. 4,000.00 1,000.00 3,000.005. . 4 6,129.00 9,129.005. . 4 6,229.00 2,900.00
270 .. 0. 4,000.00 4,000.001. 900.00 4,900.003. . 7. 7,020.00 11,920.003a. 180.00 12,100.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
47/111
46
272 .. 9. 720.00 720.00
280 - .. 1. 5,000.00 5,000.001. 1,000.00 4,000.00
302 - .. 0. 248,500.00 -246,600.00
341 - .. 10. 3,556.42 -3,556.42
430 - .. 0. 1,000.00 5,000.00 -4,000.007. . 8 4,000.00 0.00
433 - .. 0. 7,000.00 15,000.00 -8,000.001. 5,900.00 -13,900.003. . 7 46,020.00 -59,920.003. 1,180.00 -61,100.00
450 - , ..
2. 6,129.00 -6,129.005. . 4 6,129.00 0.00
451 - .. 2. 1,260.00 -1,260.002a. 1,260.00 0.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
48/111
47
452 - .. 2. 1,611.00 -1,611.002a. 1,611.00 0.00
453 - .. 2. 1,611.00 -1,611.002a. 1,611.00 0.00
472 - .. 0. 1,000.00 -1,000.00
7. . 2 1,000.00 0.00
470 - .. 0. 1,000.00 -1,000.006. . 2 12,870.00 -12,870.00
481 - ..
10. 617.37 -617.37
501 - .. 0. 4,000.00 4,000.006. . 2 71,500.00 75,500.008. -17,884.79 57,615.21
520- () .. 2. 9,000.00 9,000.00
521- .. 2. 1,611.00 1,611.00
529 -
.. 5a. . 4 100.00 100.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
49/111
48
531 - .. 3a. 1,000.00 1,000.00
533 - .. 1. 1,000.00 1,000.00
590 - .. 10. 70,326.21 -70,326.21
602 - .. 0. 5,000.00 -5,000.003. . 2 71,500.00 76,500.00
690 - .. 10. 76,500.00 76,500.00
710 - .. 10. 70,326.21 70,326.2110. 76,500.00 -6,173.7910. 6,173.79 0.00
714 - .. 10. 6,173.79 -6,173.7910. 6,173.79 0.00
720 - .. 10. 6,173.79 -6,173.7910. 6,173.79 0.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
50/111
49
722 - .. 0. 2,000.00 2,000.0010. 2,000.00 0.00
723 - .. 10. 3,556.42 -3,556.4210. 3,556.42 0.00
721 - .. 10. 617.37 -617.37
10. 617.37 0.00
""
.
.
.
.
.
.
.
.
.
0. 30,000 5,000 25,000 1.00 30,000.00 5,000.00 25,000.001. . . 7 30,000 55,000 1.43 42,900.00 67,900.004. . . 1 10,750.00 78,650.006. . . 4 50,000 5,000 1.43 71,500.00 7,150.00
:
1. . 1: 5
.
, . 1,000.00 . "" .
2. . 2: :
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
51/111
50
. . 1 9,000.00
2 (1 x 14%) 1,260.003 1,611.00
- (1 x 11%) 990.00- (1 x 6,15%) 553.50- (1 x 0,75%) 67.50
4 (1 - 2 - 3) 6,129.005 1,611.00
- (1 x 11%) 990.00- (1 x 6,15%) 553.50- (1 x 0,75%) 67.50
6 (1 + 5) 10,611.00
3. . 3: :
. 1
..
.. .
.
.
( 4 5
)
.
( 6 + 7 + 8 )
1 2 3 4 5 6 7 8 91. 30,000 1.3 39,000.00 - 3,900.00 42,900.00
39,000.00 3,900.00 42,900.00
7,020.00 .
4. . 4: :
. 1
..
.
( 5 - 4
)
-
-
( 3 6
)
1 8 % ( 7 1
5 . 2 5 4 % )
8 % ( 7
7 . 4 0 7 % )
5 % ( 7 4 . 7
6 2 % )
( 7 - 8 - 9 - 1 0
)
1 2 3 4 5 6 7 8 9 10 11
1 "" 25,000 1.00 1.43 0.43 10,750.00 10,750.00 10,750.00 10,750.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
52/111
51
5. . : - . .
= . 1329 : .. 1320
:
=20,650.00 . : 83,650.00 . = 0.24686 ((
22 ))..
=
= . . 1320
:
0.24686 76,500.00 . = 18,884.79 .
18,884.79 .
1329, :
18,884.79 . - 1,000.00 . = 17,884.79 .
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
53/111
52
. 3.
"" . 01. 12. 2005.
:
020 100,000.00 0.000220 500,000.00 0.00
0229 0.00 10,000.00
0230 600,000.00 0.000239 15,000.002410 50,000.00 5,000.00
243 1,000.00 0.00270
3,600.00
2020 20,000.00 0.00433 5,000.00 23,600.001340 59,000.00 0.00
1349
0.00 10,000.00
13440 18% 9,000.00
721 17,000.00 0.00722 10,000.00 0.00302 0.00 ?
: ? ?
0. .1. . 1. 90,000.00 +
18% .2. . 6. 5,000 2
20.00 /, 2,000 . 25.00 / (
18%). ( 20%) .
3. 120,360.00 ( . 8). 18%.
4. 2000 30.00 . 1000 40.00 .
5. .6. . 45 2.000,00
. + 18% .7.
:
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
54/111
53
% I 2.5 500,000.00
II 10 300,000.00III 20 200,000.00IV 30 ?
8. . 36 5.000,00 . 900,00.
9. . 15 3.000,00 . +18% .
10. .
..
0. : 1,365.600.00 1,365.600.001. 2020 106.200,00
6120 90,000.00
470 16,200.00
2. 1340 212,400.00
270 27,000.00
433 177,000.00
1349 30,000.00
13440 18% 32,400.00
. 63. 2410 120,360.00
602 102,000.29
470 18,359.71
. 8
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
55/111
54
..
3. 501 83,640.57
13440
18%18,359.71
1340 . 102,000.29
4. 1340 7,960.0013440 18% 1,214.21
1349 6,745.79
. 1
5. 1349 16,514.95
501 -16,514.95
. 6. 559 2.000,00
270
( )
360,00
4330 2.360,00
7. 540 125,00.00
0229 - 12,500.00
0239 - 100,000.00
8. 513 5.000,00
270
( )
900,00
4330 5,900,00
9. 5350 3.000,00
270
( )
540,00
4330 3.540,00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
56/111
55
..
10. 710
202,125.60
590 202,125.60
10. 690 192,000.29
710
192,000.29
10. 714 10,125.33
710
10,125.33
10. 720 10,125.33714 10,125.33
10. 723 37,125.33
720 10,125.33721
17,000.00
722 10,000.00
10. 291 37,125.33723 37,125.33
020 - e ..
0. 100,000.00 100,000.00
0220 - ..
0. 500,000.00 500,000.00
0229 - ..
0. 10,000.00 -10,000.007. 12,500.00 -22,500.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
57/111
56
0230 - ..
0. 600,000.00 600,000.00
0239 - ..
0. 15,000.00 -15,000.007. 100,000.00 -115,000.00
1340 - ..
0. 59,000.00 59,000.002. . 6
.
212,400.00 271,400.00
3. 102,000.29 169,399.714. . 1 7,960.00 177,359.71
13440 18% ..
0. 9,000.00 -9,000.002. 32,400.00 -41,400.003. 18,359.71 -23,040.294. . 1 1,214.21 -24,254.50
1349 - ..
0. 10,000.00 -10,000.002. 30,000.00 -40,000.004. . 1 6,745.79 -46,745.795. 16,514.95 -30,230.84
2020 - ..
0. 20,000.00 20,000.001. 106,200.00 126,200.00
2410 - ..
0. 50,000.00 5,000.00 45,000.003. . 7 120,360.00 165,360.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
58/111
57
243 - ..
0. 1,000.00 1,000.00
270 ..
0. 3,600.00 3,600.002. 27,000.00 30,600.006. 360.00 30,960.008. 900.00 31,860.009. 540.00 32,400.00
4330 -
.. 0. 5,000.00 23,600.00 -18,600.002. . 6 177,000.00 195,600.006. 2,360.00 197,960.008. 5,900.00 203,860.009. 3,540.00 207,400.00
302 - ..
0. 1,293,000.00 -1,293,000.00
351 - ..
10. 37,125.33 37,125.33
470 ..
1. 16,200.00 -16,200.003. . 8 18,359.71 -34,559.71
501 - ..
3. 83,640.57 83,640.57
5. . -16,514.95 67,125.62
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
59/111
58
513 - ..
8. 5,000.00 5,000.00
5350 - ..
9. 3,000.00 3,000.00
540 - ..
7. 125,000.00 125,000.00
559 - ..
6. 2,000.00 2,000.00
590 - ..
10. 202,125.60 -202,125.60
602 - ..
3. . 5 102,000.29 -102,000.29
612 ..
1. 90,000.00 -90,000.00
690 - ..
10. 192,000.29 192,000.29
710 - ..
10. 202,125.60 202,125.6010. 192,000.29 10,125.3310. 10,125.33 0.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
60/111
59
714 - ..
10. 10,125.33 10,125.3310. 10,125.33 0.00
720 - ..
10. 10,125.33 10,125.3310. 10,125.33 0.00
721 - ..
0. 17,000.00 17,000.00
10. 17,000.00 0.00
722 - ..
0. 10,000.00 10,000.0010. 10,000.00 0.00
723 - ..
10. 37,125.33 37,125.3310. 37,125.33 0.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
61/111
60
:
1. . 2: :
12:4 1 3 2 8
. 3 2
3 5 . 4
0
. .9+11 1
2 1 4
, 6 0 0
. 0 0
7 0 , 8
0 0 . 0
0
2 1 2 , 4 0 0 . 0 0
18% 1
1
2 1 , 6
0 0 . 0
0
1 0 , 8
0 0 . 0
0
3 2 , 4
0 0 . 0
0
1 0
. . .6+7+8
9 1 2 0 , 0 0 0 .
0 0
6 0 , 0
0 0 . 0
0 1 8 0 , 0 0 0 .
0 0
8
2 0 , 0
0 0 . 0
0
1 0 , 0
0 0 . 0
0
3 0 , 0
0 0 . 0
0
. 7 - -
. 45
6
1 0 0
, 0 0 0
. 0 0
1 5 0
, 0 0 0
. 0 0
2 5 0
, 0 0 0
. 0 0
. 5 2 0 . 0
0
2 5 . 0
0
.
4 5 , 0 0 0
2 , 0 0 0
.. 3
2
1
.. 1 1 . 2 .
2. . 4: :
. 1
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
62/111
61
..
.
-
( 5 - 4
)
( 3 6
)
1 8 %
( 7 1
5 . 2 5 4 % )
7 - 8
1 2 3 4 5 6 7 8 9
1
2000 28.32 30.00 1.68 3,360.00 512.53 2,847.47
2
1000 35.40 40.00 4.60 4,600.00 701.68 3,898.32
7,960.00 1,214.21 6,745.79
3. . 5: : = . . 1349 : (. . 1340 - . . 1344),
= 46745.79 : ( 279,360.00 - 42614.21 )=0.1974514,
0.1974514 : 0.1974514 . . ,,
:( 102,000.29 . -18,359.71 .) 0.1974514 = 16,514.95 . , . . (3.652,31 .) 1349, . ""
. , . 1349 16,514.95 , .
4. . 7: %
1 2 3 4(32)I 2.5 500,000.00 12,500.00 12,500.00II 10 300,000.00 30,000.00III 20 200,000.00 40,000.00IV 30 100,000.00 30,000.00 100,000.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
63/111
62
5. . 10: 17,000.00 . ( ,
).
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
64/111
63
. 4.
"" . 01. 12. 2005. :
020 10,000.00 0.000220 30,000.00 0.000230 50,000.00 0.00
0229
0.00 15,000.00
0239 0.00 18,000.002410 40,000.00 20,000.00
243 10,000.00 9,000.002020 43,600.00 20,000.00
209
0.00 5,000.00
270 4,500.00
433 20,000.00 29,500.00
470 3,600.00
102 24,000.00 5,000.00
512 5,000.00 0.00513 5,000.00 0.00540 4,000.00 0.00
612 0.00 17,000.00
303 2,000.00 ?: ? ?
: 4,000.00 540 - , 180.00 .
:
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
65/111
64
%
1. 30,000.00 15,000.00 1,2%
2. 5,000.00 2,600.00 15%
3. 3,000.00 400.00 10%
4. 42,000.00 0.00 10%
1. .2. 10,000.00 .
+ 18% ( . 9 ).3. . 7 10,000 20.00 /
30,000 10.00 /,
18%. M 25%. .4. . 7 .
5. a 442.500.00 . 18%. . 10.
6. 500 30.20 30.00 . 1000 42.50 40.00 .
7. .8. (
).
9. 10,000.00 .
10. . 10% .
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
66/111
65
..
1. : 248,100.00 248,100.002. 140 11,800.00
2410 11,800.00
. . 9
2a. 272 1,800.00
140 1,800.00
3. 1340 737,500.00
270 90,000.00
4330 590,000.00
13440 18% 112,500.00
1349 125,000.00
. 1
4. 4330 590,000.00
272 1,800.00
140 10,000.00422 578,200.00
5. 2410 442,500.00
602 375,001.05
470 67,498.95
5. 501 307,502.10
13440
18% 67,498.951340 375,001.05
6. 1340 -2,600.00
13440 18% -396,60
1349 -2,203.40
. 1
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
67/111
66
..
7. 501 -60,630.09
1349 60,630.09
8. 540 1,610.00
0229 o 180.00
0239 1,430.00
9. 585
5.000,00
209 - 5.000,00
10. 710
262,482.01
590 262,482.01
10. 712 . . 5,000.00
590 5,000.00
10. 690 392,001.05
710
392,001.05
10. 710
129,519.04
714 124,519.04
712 . . 5,000.00
10. 714 124,519.04720 124,519.04
10. 720 124,519.04
721 12,451.90
723 112,067.14
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
68/111
67
..
10. 721 12,451.90
481 12,451.90
10. 723 112,067.14
341
112,067.14
020 - ..
0. 10,000.00 10,000.00
0220 - ..
0. 30,000.00 30,000.00
0230 - ..
0. 50,000.00 50,000.00
0229 - ..
0. 15,000.00 -15,000.008. 180.00 -15,180.00
0239 - .. 0. 18,000.00 -18,000.008. 1,430.00 -19,430.00
102 - ..
0. 24,000.00 5,000.00 19,000.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
69/111
68
140- ..
2. . 9 11,800.00 11,800.002. 1,800.00 10,000.00
4. 10,000.00 0.00
1340 - ..
3. 737,500.00 737,500.005. 375.001.05 362,498.956. -2,600.00 359,898.95
13440 - 18%
.. 3. 112,500.00 -112,500.005. 67,498.95 -45,001.056. -396.60 -44,604.45
1349 - ..
3. 125,000.00 -125,000.006. -2,203.40 -122,796.60
7. 60,630.09 -62,166.51
2020- .. 0. 43,600.00 20,000.00 23,600.00
209 - ..
0. 5,000.00 -5,000.00
9.
5,000.00 -10,000.00
2410 - ..
0. 40,000.00 20,000.00 20,000.002. . 9 11,800.00 8,200.005. 442,500.00 450,700.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
70/111
69
243 - ..
0. 10,000.00 9,000.00 1,000.00
270 - ..
0. 4,500.00 4,500.003. 90,000.00 94,500.00
272 - ..
0. 1,800.00 1,800.004. 1,800.00 0.00
303 - ..
0. 2,000.00 106,000.00 -104,000.00
341 - ..
10. 112,067.14 -112,067.14
422 - ..
4. 578,200.00 -578,200.00
433 - ..
0. 20,000.00 29,500.00 -9,500.003. . 7 590,000.00 -599,500.00
4. 590,000.00 -9,500.00
470 - ..
0. 3,600.00 -3,600.005. . 67,498.95 -71,098.95
481 - ..
10. 12,451.90 -12,451.90
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
71/111
70
501 - ..
5. 307,502.10 307,502.107. -60,630.09 246,872.01
512 - ..
0. 5,000.00 5,000.00
513 - ..
0. 5,000.00 5,000.00
540 - ..
0. 4,000.00 4,000.00
8. -
1,610.00 5,610.00
585 - ..
9. 5,000.00 5,000.00
590 - ..
10. 262,482.01 -262,482.0110. 5,000.00 -267,482.01
602- ..
5. 375,001.05 -375,001.05
612 - ..
0. 17,000.00 -17,000.00
690 - ..
10. 392,001.05 392,001.05
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
72/111
71
710 - ..
10. 262,482.01 262,482.0110. 392,001.05 -129,512.04
10. 129,512.04 0.00
712 - ..
10. 5,000.00 5,000.0010. 5,000.00 0.00
714 - ..
10. 124,519.04 -124,519.0410. 124,519.04 0.00
720 - ..
10. 124,519.04 -124,519.0410. 124,519.04 0.00
721 - ..
10. 12,451.90 -12,451.9010. 12,451.90 0.00
723 - ..
10. 112,067.14 -112,067.1410. 112,067.14 0.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
73/111
7 2
:
1 .
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:
:
. 1 .
. .
Ko
4 5
7 + 8 + 9
( 1 0 1 8 %
1 0 / 8 % )
( 8 + 9 + 1 1 )
1 2 : 4
1
2
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4
5
6
7
8
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1 1
1 2
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1 .
1 0 . 0
0 0
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0
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
74/111
73
3. . 6: : = . . 1349 : (. . 1340 - . . 1344), = 122,796.60 : ( 734,900.00 - 112103.4 )= 0.1971697
0.1971697 : 0.1971697.
. , , :
( 375,001.05 . -67498.95 .) 0.1971697 = 60,630.09 . , . . (3.652,31 .)
1349, . "" .
, . 1349 16,514.95 ., .
4. . 8: :
..
.
1. 30,000.00 15,000.00 12 1,2% 360.00 360.00 180.00 180.002. 5,000.00 4,250.00 12 15% 750.003. .. 3,000.00 400.00 12 10% 300.004. 42,000.00 0.00 12 10% 4,200.00 5,250.00 3,820.00 1,430.00
1,610.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
75/111
74
. 5.
"" . . .
01. 12. 2002. :
0220 60,000.00 0.00
0229
0.00 8,000.00
0230 100,000.00 0.00
0239 0,00 2,000.00
2410 20,000.00 0.00
243 500.00 0.00
2020 20,000.00 10,000.00
209
2,000.00
433 10,000.00 20,000.00
101 30,000.00 10,000.00
120 12,000.00 0.00
304 10,000.00 170,500.00
413 0.00 40,000.00
: ? ?
900 0.00 12,000.00
960 10,000.00 0.00
969
2,000.00 0.00
: ? ?
:
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
76/111
75
""
.
.
.
.
.
. .
.
0. 30,000 10,000 20,000 1.00 30,000.00 10,000.00 20,000.00
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0. 2,000 2,000 5.00 10,000.00 10,000.00
0. .1. . 5 . 4 10,000
"" 1.30 / + 18% . . 5 1,000.00 + 18%.
2. 5,000.00 . ( 14%, 17.9% 17.9%).
3. . 5 . 9 .
4. . 7 15,000 "" "".
5. 10,000 "" ( . 3). . 9 . 3 11,000 "" 5.00 /. +18% .
6. . 2 2,000.00 . 300.00.
7. 250.00 . . . 3.
8. 1,000.00 .
9. , ( ) . 20% . 3.50 .
10. .11. . 25% .
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
77/111
76
..
0. 262,500.00 262,500.001. 101 14,000.00
270 2520.00
432 16,520.00 . 5 . 4
2. 520 () 5,000.00
521
895.00
450
y,
3405.00
451
700.00
452
895.00
453
895.00
3. 451
700.00
452
895.00
453
895.00
2419 3405.002410 5895.00
4. 511 17,000.00
101 17,000.00 . 7
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
78/111
77
..
5. 2020 64,900.00
470 9,900.00
612
55,000.00
. 3
6. 243 3,405.00
2419 3,405.00
. 2
6. 221 300.00
450 3,405.00
243 3705.00
. 2
7. 529
250.00
243 50.00
221 . 300.00
. 3
8. 209 . 1,000.00
585
1,000.00
9. 631 . . . 10,148.50
120 10,148.50
10. 710 23,145.00
590 23,145.00
10. 690 44,852.00
710 44,852.00
10. 710 21,707.00
714 21,707.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
79/111
78
..
10. 714 21,707.00
720 21,707.00
10. 720 21,707.00
721 2,170.70
723 19,536.30
10. 721 2,170.70
481 . 2,170.70
10. 723 19,536.30
321 19,536.30
9
..
0. 12,000.00 12,000.004. 960 50,000.00
950 50,000.00
. 3
4. 980 55.000.00
960 55,000.00
. 9
8. 982 4,629.00
950 18,516.00
902
23,145.00
8. 950 31,484.00
969 31,484.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
80/111
79
..
8. 969 26,335.60
980 26,335.60
0220 - ..
0. 60,000.00 60,000.00
0229 - ..
0. 8,000.00 -8,000.00
0230 - ..
0. 100,000.00 100,000.00
0239 - ..
0. 2,000.00 -20,000.00
101 - ..
0. 30,000.00 10,000.00 20,000.0001. . 5 . 4 14,000.00 34,000.000
3. . 7 17,000.00 17,000.00
120 - ..
0. 12,000.00 12,000.009. 10,150.00 1,850.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
81/111
80
2020 - ..
0. 20,000.00 10,000.00 10,000.004. . 3 64.900.00 74,900.00
209 - ..
0. 2,000.00 -2,000.008. 1,000.00 -3,000.00
221 - ..
6. . 2. 300.00 300.00
6. . 3. 300.00 0.00
2410 - ..
0. 20,000.00 20,000.00
3. . 5 5,895.00 14,105.00
2419 -
.. 3. . 5 3,405.00 3,405.005. . 2 3,405.00 0.00
243 - ..
0. 500.00 500.006. . 2 3,405.00 3,905.006. . 2 3,705.00 200.00
7. . 3 50.00 250.00
270 .. 1. 2,520.00 2,520.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
82/111
81
304 - ..
0. 10,000.00 170,500.00 -160,500.00
321 - ..
10. 19,536.30 -19,536.30
413 - ..
0. 40,000.00 -40,000.00
433 - ..
0. 10,000.00 20,000.00 -10,0000.001. . 5 . 4 16,520.00 -26,520.00
450 - ..
2. 3,405.00 -3,405.006. . 2 3,405.00 0.00
451 - ..
2. 700.00 -700.003. . 5 700.00 0.00
452 - ..
2. 895.00 -8952. . 5 895.00
453 - ..
2. 895.00 -8952. . 5 895.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
83/111
82
470 - .. 5. . 3. 9,900.00 -9,900.00
481 - ..
10. 2.170,70 -2,170.70
511 - ..
4. . 7 17,000.00 17,000.00
520 - ..
2. 5,000.00 5,000.00
521 - ..
2. 895.00 895.00
529 - ..
7. . 3. 250.00 250.00
585 - ..
8. 1.000,00 1,000.000
590 - ..
10. 23,145.00 -23,145.00
612 - ..
6. . 3 55,000.00 -55,0000.00
631 - ..
9. 10,148.50 -10,148.50
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
84/111
83
690 - ..
10. 44,852.00 44,852.00
710 - ..
10. 23,145.0010. 44,852.00 21,707.0010. 21,707.00
714 - ..
10. 21.707,00 -21,707.00
10. 21,707.00 0.00
720 - ..
10. 21,707.00 -21,707.0010. 21,707.00 0.00
721 - ..
10. 2,170.70 2,170.7010. 2,170.70 0.00
723 - ..
10. 19,536.30 -19,536.3010. 19,536.30 0.00
99
900 - ..
0. 12,000.00 -12,000.00
902 - ..
8. 23,145.00 -23,145.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
85/111
84
950 - ..
5. . 3 50,000.00 -50,000.008. 18,516.00 -31,484.00
8. 31,484.00 0.00
960 - ..
0. 10,000.00 10,000.004. . 3 50,000.00 60,000.004. . 9 55,000.00 5,000.00
969 -
.. 0. 2,000.00 2,000.008. 31,484.00 -29,484.008. 26,335.60 -3,148.40
980 - ..
4. . 9 55,000.00 55,000.008. 26,335.60 28.664,40
982 - ..
8. 4,219.23 4,219.23
""
. .
.
.
. .
. . .
0. 20,000 20,000 1,000 20,000.00 20,000.00
1. . 4 10,000 30,000
1,133 14,000.00 34,000.00
3. . 7 15,000 15,000
1,133 17,000.00 17,000.00
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
86/111
85
""
.
.
.
.
.
. . .
0. 2,000 2,000 5,00 10,000.00 10,000.00
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4. . 9 11,000 1,000 5,00 55,000.00 5,000.00
:1. . 2: :
..
1 5,000.002 (1 x 14%) 700.003 895.00
- (1 x 11%) 550.00- (1 x 6,15%) 307.50- (1 x 0,75%) 37.50
4 (1 - 2 - 3) 4,105.005 895.00
- (1 x 11%) 550.00- (1 x 6,15%) 307.50- (1 x 0,75%) 37.50
6 (1 + 5) 5,895.00
3. . 9:
5 - 51-55:
511 17,000.00520 () 5,000.00521 T
895.00
529 250.00 23,145.00
80% 950 20% .
.
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
87/111
86
96:
960 - 60,000.00 55,000.00 5,000.00969 - -
2,000.00 31,484.00 -29,484.00 96 62,000.00 86,484.00 -24,484.00
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1. ( 900) 12,000.00
2. 960 5.000,003. 969 -3.148,404. 96 1,851.60
5. - (4-1) -10,148.40
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
88/111
87
III
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
89/111
88
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
90/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
91/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
92/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
93/111
92
11..44..
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
94/111
93
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
95/111
94
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
96/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
97/111
96
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1 2 3 4 5 6 7 81 5,000 5,000 3.00 15,000.00
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
98/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
99/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
100/111
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
101/111
100
"" :"" : 03 .06.06.:
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12/06 12/06 3
-
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1 10 2,000 2,000 1.00 2,000.00
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
102/111
101
44..33..
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.
"" :"" : 03 .06.06.:
. 11/06
12/06 12/06 3
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3,000.00 1.00 3,000.00
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
103/111
102
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18% 360.00
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2,360.00
.
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
104/111
103
44..77..
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.
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
105/111
104
55..11..
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.
7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
106/111
105
55..11..22..
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5/06
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1 2 3 . 1245 5,000.00 2419
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
107/111
106
, :, , , .
.
"" 24/06
16.05.06.
-* - *
____________________________________________________________________
__ 16. 05. 2006.
181 - 56 ____________________________________________________________________ __
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
108/111
107
. .
16. 05. 8
00
.
16. 05 . 21 00 .
13 1 80.00 80.00
.
150 150
630.00
710.00
500.00 - 210.00
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
109/111
108
55..22..22..
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
110/111
109
66..22..44..
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1 2 3 . 59 100.00 512
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7/29/2019 US - Zbirka zadataka iz raunovodstva.unlocked
111/111
30. 04.( ) .4/06
.
1. 5/06 . . 5,000.00 24192. 6/06 5,000.00 4503. 7/06 : 59 100.00 512
5,000.00 5,100.00
5.4.06 1,000.00
6,000.00
5,100.00
30.4.06 900.00
Komada Apoen Ukupno
1,000.00500.004 200.00 800.001 100.00 100.00
50.0020.0010.00
5.002.001.000.500 20
Broj priloga 3