Excel Poslovna knjiga prihoda i rashoda PK-1 obrazac
Ako preduzetnik obavlja delatnost u više poslovnih jedinica (radnji) poslovna knjiga prihoda i rashoda se vodi za ukupnu delatnost tj. delatnosti. U ovu poslovnu knjigu se preuzimaju podaci iz obrasca KL kojeg smo obradili u Kalkulacija prodajne cene robe u Excel-u.
Evidentiranje podataka u PK-1 obrascu
Kao i svaka poslovna knjiga i PK-1 u svom gornjem levom uglu mora da sadrži osnovne podatke o preduzetniku, a to su: PIB, ime i prezime poreskog obveznika, firma-radnje, adresu (sedište) poreskog obveznika, šifru poreskog obveznika i šifru delatnosti.
Excel Poslovna knjiga prihoda i rashoda se vodi tokom cele godine ali se na kraju poslovne godine, radi iskazivanja finansijskog rezultata, vrši se sabiranje podataka iz svih kolona i njihov zbir se iskazuje u vidu međuzbira pre zaključivanja poslovnih knjiga, i to :
- U kolonu 1– Redni broj poslovne promene od početka godine, odnosno od početka obavljanja delatnosti, ako je taj početak u tekućoj godini; ovaj redni broj upisuje se u gornjem desnom uglu knjigovodstvene isprave na osnovu koje je knjiženja poslovna promena;
- U kolonu 2 – Datum knjiženja poslovne promene u poslovnoj knjizi;
- Ukolonu 3– Opis knjiženja (naziv, broj, datum) poslovne promene, naziv, broj i datum knjigovodstvene isprave na osnovu koje je knjižena poslovna promena;
Evidentiranje prihoda u Excel-u
- U kolonu 4, 5 i 6 – prihod od prometa dobara i usluga i to: preduzetnici- obveznici PDV koji obavljaju delatnost prometa dobara u maloprodaji, i u komisionima, na osnovu podataka (fiskalni isečak, račun i dr.)o prometu dobara, unose iznos oporezivog prometa sa obračunatim PDV, s tim što ukolonu 4a (Po opstoj stopi) unose iznos oporezivog prometa sa obračunatim PDV za izvršen promet po opštoj stopi, a u kolonu 4b (Po posebnoj stopi) unose iznos oporezivog prometa sa obračunatim PDV za izvršen promet po opštoj stopi; preduzetnici – obveznici PDV koji obavljaju promet dobara na veliko i proizvođači dobara koji svoje proizvode prodaju sa skladišta unose podatke razvrstane po stopama u kolone 4a (Po opstoj stopi) i 4b (Po posebnoj stopi) sa obračunatim PDV, s tim što razvrstavanje vrše na osnovu podataka iz faktura, odnosno drugih isprava o prodaji dobara; preduzetnici koji nisu obveznici PDV unose podatke o prometu dobara u kolonu 5 (Dobra bez PDV); preduzetnici – obveznici PDV koji obavljaju promet usluga i ugostiteljske radnje koje pružaju usluge konzumacije jela i pića na licu mesta u kolonu 6a (Usluge sa PDV) unose vrednost izvršenih usluga na osnovu podataka iz fiskalnog isečka i fakture o izvršenim uslugama sa obračunatim PDV, a preduzetnici koji nisu obveznici PDV podatke o izvršenim uslugama unose u kolonu 6b (Usluge bez PDV);
- U kolonu 7 – Ostali prihodi prema vrstama prihoda u skladu sa zakonom kojim se uređuje računovodstvo i revizija i podzakonskim propisima kojim se uređuje kontni okvir i sadržina prihoda u kontnom okviru za preduzeća, zadruge i preduzetnike (grupe računa 63.- 69);
- U kolonu 8 –zbir prihoda (Svega prihoda) iz kolona 4 – 7 ;
Evidentiranje PDV u Excel-u
- U kolonu 9– (Obracunati PDV) koju popunjava preduzetnik-obveznik PDV unosi se iznos obračunatog PDV za isporućena dobra i usluge;
- U kolonu 10 – (Predhodni PDV) koju popunjava preduzetnik-obveznik PDV unosi se iznos prethodnog poreza iskazanog u fakturama za isporučena dobra i usluge;
- U kolonu 11 – (Uplacen PDV) koju, takođe, popunjava preduzetnik-obveznik PDV unosi se podatak o iznosu uplaćenog PDV; ovaj podatak unosi se na osnovu naloga o izvršenoj uplati po podnetoj prijavi u skladu sa propisima koji uređuju PDV, za poreski period; ako je u poreskom periodu iskazan iznos prethodnog poreza veći od iznosa obračunatog poreza za isporučena dobra i usluge, u ovu kolonu unosi se iznos iz naloga za koji je izvršen povraćaj, s tim što se taj iznos knjiži sa crvenim stornom (-);
Evidentiranje rashoda u Excel-u
- U kolonu 12 – (Nabavna vrednost) preduzetnici-obveznici PDV unose nabavnu vrednost robe (neto-fakturna vrednost i direktni troškovi nabavke), rezervnih delova namenjenih prodaji (servisiranje), nabavnu vrednost reprodukcionog materijala, nabavnu vrednost reprodukcionog materijala, nabavnu vrednost alkoholnih pića i namirnica u ugostiteljstvu (iz fakture dobavljača) i sl.; obveznici PDV koji prodaju komisionu robu u kolonu 12 unose vrednost robe, odnosno proizvoda koji po ugovoru plaćaju komitentu; iskazan PDV u fakturama dobavljača unosi se u kolonu 10- prethodni PDV; preduzetnici koji nisu obveznici PDV u kolonu 12 unose nabavnu vrednost sa iskazanim prethodnim PDV u fakturi dobavljača;
- U kolonu 13– (Promet na malo)preduzetnici-obveznici PDV unose vrednost sopstvenih proizvoda bez PDV (osim ugostitelja) , ako se ovi proizvodi prodaju krajnjim potrošačima; ugostiteljske radnje u kolonu 13 unose vrednost jela i pića na licu mesta; preduzetnici koji nisu obveznici PDV u kolonu 13 unose vrednost sopstvenih proizvoda bez PDV;
- U kolonu 14 -(Razlika u ceni) preduzetnici koji obavljaju ugostiteljsku i trgovinsku delatnost unose iznos razlike u ceni kolona 8 iz evidencije KL (kalkulacija prodajne cene); prilikom vršenja nivelacije cena robe unosi se i iznos povećanja ili smanjanja prodajne cene, a u slučaju smanjenja cena iznos tog smanjenja označava se znakom -storno- – zaokruživanjem iznosa i oduzima se od zbira iznosa u kolonama gde je knjiženju kolonu 14 preduzetnici koji obavljaju komisionu prodaju unose iznos razlike u ceni kolona 8 iz evidencije KR (evidencioni list komisione robe);
- Ukolonu 15– (Obracunat PDV) preduzetnici-obveznici PDV koji obavljaju trgovinsku delatnost na malo, vrše komisionu prodaju ili sopstveno proizvedene proizvode stavljaju u promet krajnjim potrošačima, unose iznos obračunatog PDV iz kolone 11 evidencije KL ili iznos PDV, koji se dobija množenjem prodajne vrednosti (koju čini proizvod količine iz kolone 6 i iznosa prodajne cene iz kolone 8 iz evidencije o gotovim proizvodima) i propisane stope PDV ili iznos iz kolone 9 iz evidencionog lista komisione robe;
- u kolonu 16 – (Prodajna vrednost) zbir iznosa iz kolona 12, 14 i 15 ili zbir iznosa iz kolona 13 i 15; preduzetnici koji obavljaju ugostiteljsku delatnost u ovu kolonu prenose iznos iz kolone 13, a preduzetnici koji obavljaju zanatske i druge delatnosti i sopstvene proizvode prodaju krajnjim potrošačima na malo u ovu kolonu unose zbir prodajne vrednosti proizvoda iz kolone 13 i iznos obračunatog PDV iz kolone 15;
- U kolone 17-19 – (Lični rashodi; Nematerijalni troskovi; Finansijski rashodi) rashodi se u skladu sa zakonom i podzakonskim propisima kojim se uređuje kontni okvir i sadržina računa u kontnom okviru za preduzeća, zadruge i preduzetnike; prema vrstama rashoda na način kako se iskazuju po grupama računa navedenim u tim kolonama; preduzetnici-obveznici PDV u ove kolone unose neto vrednost iz fakture dobavljača bez iskazanog PDV a iskazani PDV unose u kolonu 10, a preduzetnici koji nisu obveznici PDV unose vrednost iz fakture dobavljača sa uključenim PDV;
- U kolonu 20 – ukupni rashodi (Rashodi), kao zbir iznosa iz kolona 12, 17, 18 i 19;
Evidentiranje izvoda sa računa u Excel-u
- U kolonu 21 – (Uplaceno; Isplaceno) podaci o prometu na računu preduzetnika prema izvodu o promenama i stanju na računu banke, s tim što se posebno iskazuju iznosi izvršenih uplata na račun, a posebno iznosi izvrđenih plaćanja.
Knjiženje poslovnih promena u Excel-u
Poslovna promena spodrazumeva sve promene koje nastanu i utiču na vrednost imovine, finansijskih obaveza, promena iznosa kapitala, promena iznosa prihoda, rashoda itd. Za svaku evidentiranu promenu u poslovnoj knjizi neophodna je verodostojna računovodstvena isprava. Kod preduzetnika koji vode prosto knjigovodstvo to može biti: Početno stanje, Ulazna kalkulacija, Povratnica dobavljaču, Sopstveni proizvod, Nivelacija cena, Višak na zalihama, Manjak na zalihama, Izlazna faktura, Povratnica robe od kupca, Dnevni pazar, Dnevni pazar storno, Uplata PDV, Troškovi sa računa, Ulazna faktura itd.
Preuzimanje excel datoteke
NASTAVAK SLEDI![:en]Excel – Business Book of Income and Expenditure (PK-1) includes recording income from sold products, goods, materials, and services, extraordinary income, income from financing, as well as all operating expenses related to that period of the business. Postings in the business book of income and expenses are performed neatly and accurately on the basis of authentic documents such as payment slips, payment orders, transfer orders, invoices, fiscal cash register control tapes, and other documents.
Excel Business Income and Expense Book PK-1 Form
If the entrepreneur performs the activity in several business units (shops), the business book of income and expenses is kept for the total activity, ie. activities. The data from the KL form, which we processed in the Calculation of the selling price of goods in Excel, are taken into this business book.
Recording data in PK-1 form
Like any business book, PK-1 in its upper left corner must contain basic information about the entrepreneur, namely: PIB, name, and surname of the taxpayer, company shop, address (headquarters) of the taxpayer, taxpayer code, and code activities.
Excel The business book of income and expenses is kept throughout the year, but at the end of the business year, in order to express the financial result, data is collected from all columns and their sum is expressed as a subtotal before closing the business books, as follows:
In column 1 – The ordinal number of the business change from the beginning of the year, ie from the beginning of the activity, if that beginning is in the current year; this ordinal number is entered in the upper right corner of the accounting document on the basis of which the posting is a business change;
In column 2 – Date of posting the business change in the business book;
Column 3 – Description of posting (name, number, date) of the business change, name, number, and date of the accounting document on the basis of which the business change was posted;
Revenue Recording in Excel
In columns 4, 5 and 6 – income from trade in goods and services, as follows: entrepreneurs – VAT payers who perform the activity of trade in goods in retail, and in commissions, based on data (fiscal statement, invoice, etc.) on trade in goods, enter the amount of taxable turnover with calculated VAT, provided that in column 4a (At the general rate) they enter the amount of taxable turnover with calculated VAT for performed turnover at the general rate, and in column 4b (At special rate) enter the amount of taxable turnover with calculated VAT for performed turnover at the general rate feet; Entrepreneurs – VAT payers who sell goods in bulk and producers of goods who sell their products from the warehouse enter data sorted by rates in columns 4a (At the general rate) and 4b (At a special rate) with calculated VAT, provided that the classification is based on data from invoices, ie other documents on the sale of goods; entrepreneurs who are not VAT payers enter data on turnover of goods in column 5 (Goods without VAT); Entrepreneurs – VAT payers who perform services and catering activities that provide food and beverage consumption services on the spot in column 6a (VAT services) enter the value of services performed based on data from the fiscal section and invoices for services performed with calculated VAT, and entrepreneurs non-VAT payers enter data on services rendered in column 6b (Services excluding VAT);
In column 7 – Other revenues by types of revenues in accordance with the law governing accounting and auditing and bylaws governing the chart of accounts and the content of revenues in the chart of accounts for companies, cooperatives, and entrepreneurs (account groups 63-69);
In column 8 – the sum of revenues (Total revenues) from columns 4 – 7;
VAT recording in Excel
In column 9– (Calculated VAT) filled in by the entrepreneur-VAT payer, the amount of calculated VAT for delivered goods and services is entered;
In column 10 – (Preliminary VAT) filled in by the entrepreneur-VAT payer, the amount of previous tax stated in the invoices for delivered goods and services is entered;
In column 11 – (VAT paid), which is also filled in by the entrepreneur-VAT payer, the data on the amount of paid VAT is entered; this data is entered on the basis of the order on the payment made after the submitted application in accordance with the regulations governing VAT, for the tax period; if in the tax period the amount of previous tax is higher than the amount of calculated tax for delivered goods and services, the amount from the order for which the refund was made shall be entered in this column, provided that this amount is recorded with a red cancellation (-);
Expenditure recording in Excel
In column 12 – (Purchase value) entrepreneurs-VAT payers enter the purchase value of goods (net invoice value and direct purchase costs), spare parts intended for sale (servicing), the purchase value of reproduction material, the value of reproduction material, the purchase value of alcoholic beverages and groceries in catering (from the supplier’s invoice), etc .; VAT payers who sell goods to the commission enter in column 12 the value of goods or products that are paid to the customer under the contract; stated VAT in the supplier’s invoices is entered in column 10 – previous VAT; entrepreneurs who are not VAT payers enter the purchase value in column 12 with the previous VAT stated in the supplier’s invoices;
In column 13– (Retail trade) entrepreneurs-VAT payers enter the value of their own products without VAT (except for caterers), if these products are sold to final consumers; catering activities in column 13 enter the value of food and beverages on the spot; entrepreneurs who are not VAT payers enter the value of their own products without VAT in column 13;
In column 14 – (Difference in price) entrepreneurs who perform catering and trade activities enter the amounts of differences in the price of column 8 from the records of KL (calculation of sales price); during the leveling of the price of goods, the amount of increase or decrease of the selling price is entered, and in case of reduction of the price, the amount of that decrease is marked with the sign “reversible” – rounding the amount and subtracting from the sum input. the amount of the difference in the price of column 8 from the records of the KR (record sheet of the commission goods);
In column 15– (Calculated VAT) entrepreneurs-VAT payers who perform retail trade activity, commission sales or put their own manufactured products on the market to end consumers, enter the amount of calculated VAT from column 11 of KL records or the amount of VAT, which are obtained. (which consists of the product of the quantity from column 6 and the amount of the selling price from column 8 from the records on finished products) and the prescribed VAT rate or the amount from column 9 from the record sheet of the commission goods;
in column 16 – (Sales value) the sum of the amounts from columns 12, 14, and 15 or the sum of the amounts from columns 13 and 15; Entrepreneurs who perform catering activities in this column transfer the amount from columns 13, and entrepreneurs who perform craft and other activities and sell their own products to end consumers at retail, enter in this column the sum of sales values of products from column 13 and the amount of calculated VAT from column 15;
In columns 17-19 – (Personal expenses; Intangible expenses; Financial expenses) expenses are in accordance with the law and bylaws governing the chart of accounts and the content of accounts in the chart of accounts for companies, cooperatives, and entrepreneurs; by type of expenditure as reported by the groups of accounts listed in those columns; Entrepreneurs-VAT payers enter in these columns the net value from the supplier of the invoice without stated VAT and enter the stated VAT in column 10, and entrepreneurs who are not VAT payers enter the value from the supplier of the invoice with VAT included;
In column 20 – total expenditures (Expenditures), as the sum of the amounts from columns 12, 17, 18, and 19;
Recording computer statements in Excel
In column 21 – (Paid; Paid) data on the turnover on the company’s account according to the statement of changes and balance on the bank account, with the amounts of payments made to the account being shown separately, and especially the amounts of payments made.
Posting business changes to Excel
Business change includes all changes that occur and affect the value of assets, financial liabilities, changes in the amount of capital, changes in the amount of income, expenses, etc. A credible accounting document is required for each recorded change in the business book. For entrepreneurs who keep simple bookkeeping, it can be Initial balance, Entry calculation, Return to the supplier, Own product, Price leveling, Excess in stock, Shortage in stock, Output invoice, Return of goods from the customer, Daily market, Daily market cancellation, VAT payment, Invoice costs, Incoming invoice, etc.
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