Académique Documents
Professionnel Documents
Culture Documents
JUGOSLOVENSKI PREGLED
Belgrade 2005
Kontni Okvir /
Layout of Chart of Accounts
0. NEUPLAĆENI UPISANI KAPITAL I STALNA IMOVINA 0. SUBSCRIBED CAPITAL, UNPAID AND NON-CURRENT ASSETS
00 Neuplaćeni upisani kapital 00 Subscribed capital, unpaid
000 – Neuplaćene upisane akcije 000 - Subscribed shares unpaid
001 – Neuplaćeni upisani udeli 001 - Subscribed stakes unpaid
01 Nematerijalna ulaganja 01 Intangibles
010 - Ulaganja u razvoj 010 - Investment in development
011 - Koncesije, patenti, licence i slična prava 011 - Concessions, patents, licenses and similar rights
012 - Goodwill 012 - Goodwill
013 – Negativni goodwil 013 - Negative Godwill
014 - Ostala nematerijalna ulaganja 014 - Other intangible assets
015 - Nematerijalna ulaganja u pripremi 015 - Intangible assets
016 - Avansi za nematerijalna ulaganja 016 - Advances for acquisition of intangible assets
02 Nekretnine, postrojenja, oprema i biološka sredstva 02 - Property, plant, equipment and natural assets
020 - Zemljišta 020 - Land
021 – Šume, višegodišnji zasadi 021 – Forests and plantations
022 - Građevinski objekti 022 - Buildings
023 – Postrojenja i oprema 023 - Plant and equipment
024 – Investicione nekretnine 024 - Investment property
025 - Osnovno stado 025 - Livestock
026 – Ostale nekretnine, postrojenja i oprema 026 - Other property, plant and equipment
027 – Nekretnine, postrojenja, oprema i biološka sredstva u pripremi 027 - Property, plant and equipment under construction
028 – Avansi za nekretnine, postrojenja, opremu i biološka sredstva 028 - Advances for property, plant and equipment
————————
* Published in "Službeni glasnik RS" No. 53/2004 of 14 May 2004
1. ZALIHE 1. INVENTORIES
10 – Zalihe materijala 10 - Material
100 – Obračun nabavke zaliha materijala, rezervnih delova, alata i inventara 100 - Material purchase costs calculation
101 - Materijal 101 - Raw materials
102 - Rezervni delovi 102 - Spare parts
103 - Alat i inventar 103 - Tools and inventories
109 – Ispravka vrednosti zalihe materijala 109 - Provisions for material
11 - Nedovršena proizvodnja 11 - Work in progress
110 - Nedovršena proizvodnja 110 - Work in progress
111 – Nedovršene usluge 111 - Services in progress
12 - Gotovi proizvodi 12 - Finished products
120 - Gotovi proizvodi 120 - Finished products
13 - Roba 13 - Merchandise (Goods, purchaes for sale)
130 - Obračun nabavke robe 130 - Merchandise cost accounting
131 - Roba u magacinu 131 - Merchandise in warehouse
2. KRATKOROČNA POTRAŽIVANJA, PLASMANI I GOTOVINA 2. SHORT TERM RECEIVABLES, INVESTMENTS AND CASH
20 - Potraživanja po osnovu prodaje 20 - Receivables from sales
200 - Kupci – matična i zavisna pravna lica 200 - Trade receivables - parent companies and subsidiaries
201 - Kupci – ostala povezana pravna lica 201 - Trade receivables - other associated entities
202 - Kupci u zemlji 202 - Trade receivables - domestic
203 - Kupci u inostranstvu 203 - Trade receivables - foreign
209 – Ispravka vrednosti potraživanja od kupaca 209 - Provisions for trade receivables
21 - Potraživanja iz specifičnih poslova 21 - Receivables from specific business operations
210 - Potraživanja od izvoznika 210 - Receivables from exporters
211 - Potraživanja po osnovu uvoza za tuđ račun 211 - Receivables due from import on behalf of other entities
212 - Potraživanja iz komisione i konsignacione prodaje 212 - Receivables from sales on commission and consignment
218 - Ostala potraživanja iz specifičnih poslova 218 - Other receivables from specific business operations
219 – Ispravka vrednosti potraživanja iz specifičnih poslova 219 - Provisions for receivables from specific business operations
3. KAPITAL 3. CAPITAL
30 – Osnovni i ostali kapital 30 – Basic and other capital
300 – Akcijski kapital 300 - Share capital
301 – Udeli društva sa ograničenom odgovornošću 301 - Stakes in limited liability companies
302 – Ulozi 302 – Participating interests
303 – Državni kapital 303 - State owned capital
5. RASHODI 5. EXPENSES
50 - Nabavna vrednost prodate robe 50 - Costs of merchandise sold
500 - Nabavka robe 500 - Purchases of merchandises (goods for resale)
501 - Nabavna vrednost prodate robe 501 - Cost of merchandise sold
502 - Nabavna vrednost prodatih nekretnina pribavljenih radi prodaje 502 - Cost of sold assets held for trading
51 - Troškovi materijala 51 - Costs of material
510 - Nabavka materijala 510 - Costs material
511 - Troškovi materijala za izradu 511 - Costs of raw material
6. PRIHODI 6. INCOME
60 - Prihodi od prodaje robe 60 - Income from the sale of merchandise
600 - Prihodi od prodaje robe matičnim i zavisnim pravnim licima 600 - Sales of merchandise to parent companies and subsidiaries
601 - Prihodi od prodaje robe ostalim povezanim pravnim licima 601 - Sales of merchandise to other associated companies
602 - Prihodi od prodaje robe na domaćem tržištu 602 - Sales of merchandise to domestic customers
603 - Prihodi od prodaje robe na inostranom tržištu 603 - Sales of merchandise to foreign customers
61 - Prihodi od prodaje proizvoda i usluga 61 - Income from sales of products and services rendered
610 - Prihodi od prodaje proizvoda i usluga matičnim i zavisnim 610 - Sales of finished goods and services rendered to parent
pravnim licima companies and subsidiaries
611 - Prihodi od prodaje proizvoda i usluga ostalim povezanim pravnim 611 - Sales of finished goods and services rendered to other associated
licima entities
612 - Prihodi od prodaje proizvoda i usluga na domaćem tržištu 612 - Sales of finished goods and services rendered to domestic
customers
613 - Prihodi od prodaje proizvoda i usluga na inostranom tržištu 613 - Sales of finished goods and services rendered to foreign
customers
62 - Prihodi od aktiviranja učinaka i robe 62 - Income from the own use of products, services and merchandise
620 - Prihodi od aktiviranja ili potrošnje robe za sopstvene potrebe 620 - Income from the own use of merchandise
621 - Prihodi od aktiviranja ili potrošnje proizvoda i usluga za sopstvene 621 - Income from the own use of products and services
potrebe