{"id":2841,"date":"2022-05-04T12:21:58","date_gmt":"2022-05-04T10:21:58","guid":{"rendered":"https:\/\/kalkulacija.com\/wordpress\/?p=2841"},"modified":"2022-05-24T14:37:42","modified_gmt":"2022-05-24T12:37:42","slug":"excel-poslovna-knjiga-prihoda-i-rashoda","status":"publish","type":"post","link":"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/","title":{"rendered":"[:sr]Excel &#8211; Poslovna knjiga prihoda i rashoda[:en]Book of operating income and expenses in Excel[:]"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">[:sr]Sadr\u017eaj[:en] Contents[:]<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0d590e;color:#0d590e\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0d590e;color:#0d590e\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Excel_Poslovna_knjiga_prihoda_i_rashoda_PK-1_obrazac\" >Excel Poslovna knjiga prihoda i rashoda PK-1 obrazac<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Evidentiranje_podataka_u_PK-1_obrascu\" >Evidentiranje podataka u PK-1 obrascu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Evidentiranje_prihoda_u_Excel-u\" >Evidentiranje prihoda u Excel-u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Evidentiranje_PDV_u_Excel-u\" >Evidentiranje PDV u Excel-u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Evidentiranje_rashoda_u_Excel-u\" >Evidentiranje rashoda u Excel-u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Evidentiranje_izvoda_sa_racuna_u_Excel-u\" >Evidentiranje izvoda sa ra\u010duna u Excel-u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Knjizenje_poslovnih_promena_u_Excel-u\" >Knji\u017eenje poslovnih promena u Excel-u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Preuzimanje_excel_datoteke\" >Preuzimanje excel datoteke<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Excel_Business_Income_and_Expense_Book_PK-1_Form\" >Excel Business Income and Expense Book PK-1 Form<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Recording_data_in_PK-1_form\" >Recording data in PK-1 form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Revenue_Recording_in_Excel\" >Revenue Recording in Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#VAT_recording_in_Excel\" >VAT recording in Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Expenditure_recording_in_Excel\" >Expenditure recording in Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Recording_computer_statements_in_Excel\" >Recording computer statements in Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Posting_business_changes_to_Excel\" >Posting business changes to Excel<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/#Download_excel_file\" >Download excel file<\/a><\/li><\/ul><\/nav><\/div>\n[:sr]<a href=\"http:\/\/www.cekos.rs\/obrazac-pb-1-ipd-ipd-1-kpb-ok-pk-pk-1-opkb-1-su-aneks-obrasca-pb-1-aneks-1-obrasca-pb-1-i-aneks-2\" target=\"_blank\" rel=\"noopener\">Excel &#8211; Poslovna knjiga prihoda i rashoda (PK-1)<\/a> obuhvata evidentiranje prihoda od prodatih proizvoda, robe, materijala i izvr\u0161enih usluga, vanredne prihode, prihode od finansiranja, kao i sve poslovne rashode koji se odnose na taj period poslovanja. Knji\u017eenja u poslovnoj knjizi prihoda i rashoda obavljaju se uredno i ta\u010dno na temelju verodostojnih isprava kao \u0161to su uplatnice, nalozi za isplatu, nalozi za prenos, ra\u010duni, kontrolne trake fiskalne kase i druge isprave.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Excel_Poslovna_knjiga_prihoda_i_rashoda_PK-1_obrazac\"><\/span>Excel Poslovna knjiga prihoda i rashoda PK-1 obrazac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ako preduzetnik obavlja delatnost u vi\u0161e 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 <a href=\"https:\/\/kalkulacija.com\/wordpress\/kalkulacija-prodajne-cene-robe-u-excel-u\/\">Kalkulacija prodajne cene robe u Excel-u<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Evidentiranje_podataka_u_PK-1_obrascu\"><\/span>Evidentiranje podataka u PK-1 obrascu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kao i svaka poslovna knjiga i PK-1 u svom gornjem levom uglu mora da sadr\u017ei osnovne podatke o preduzetniku, a to su: PIB, ime i prezime poreskog obveznika, firma-radnje, adresu (sedi\u0161te) poreskog obveznika, \u0161ifru poreskog obveznika i \u0161ifru delatnosti.<\/p>\n<p>Excel Poslovna knjiga prihoda i rashoda se vodi tokom cele godine ali se na kraju poslovne godine, radi iskazivanja finansijskog rezultata, vr\u0161i se sabiranje podataka iz svih kolona i njihov zbir se iskazuje u vidu me\u0111uzbira pre zaklju\u010divanja poslovnih knjiga, i to :<\/p>\n<ul>\n<li>U\u00a0<em>kolonu 1<\/em>\u2013 Redni broj poslovne promene od po\u010detka godine, odnosno od po\u010detka obavljanja delatnosti, ako je taj po\u010detak u teku\u0107oj godini; ovaj redni broj upisuje se u gornjem desnom uglu knjigovodstvene isprave na osnovu koje je knji\u017eenja poslovna promena;<\/li>\n<li>U\u00a0<em>kolonu 2<\/em>\u00a0\u2013 Datum knji\u017eenja poslovne promene u poslovnoj knjizi;<\/li>\n<li>U<em>kolonu 3<\/em>\u2013 Opis knji\u017eenja (naziv, broj, datum) poslovne promene, naziv, broj i datum knjigovodstvene isprave na osnovu koje je knji\u017eena poslovna promena;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Evidentiranje_prihoda_u_Excel-u\"><\/span>Evidentiranje prihoda u Excel-u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>U\u00a0<em>kolonu 4, 5 i 6<\/em>\u00a0\u2013 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 ise\u010dak, ra\u010dun i dr.)o prometu dobara, unose iznos oporezivog prometa sa obra\u010dunatim PDV, s tim \u0161to ukolonu 4a (Po opstoj stopi) unose iznos oporezivog prometa sa obra\u010dunatim PDV za izvr\u0161en promet po op\u0161toj stopi, a u kolonu 4b (Po posebnoj stopi) unose iznos oporezivog prometa sa obra\u010dunatim PDV za izvr\u0161en promet po op\u0161toj stopi; preduzetnici \u2013 obveznici PDV koji obavljaju promet dobara na veliko i proizvo\u0111a\u010di dobara koji svoje proizvode prodaju sa skladi\u0161ta unose podatke razvrstane po stopama u kolone 4a (Po opstoj stopi) i 4b (Po posebnoj stopi) sa obra\u010dunatim PDV, s tim \u0161to razvrstavanje vr\u0161e 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 \u2013 obveznici PDV koji obavljaju promet usluga i ugostiteljske radnje koje pru\u017eaju usluge konzumacije jela i pi\u0107a na licu mesta u kolonu 6a (Usluge sa PDV) unose vrednost izvr\u0161enih usluga na osnovu podataka iz fiskalnog ise\u010dka i fakture o izvr\u0161enim uslugama sa obra\u010dunatim PDV, a preduzetnici koji nisu obveznici PDV podatke o izvr\u0161enim uslugama unose u kolonu 6b (Usluge bez PDV);<\/li>\n<li>U\u00a0<em>kolonu 7<\/em>\u00a0\u2013 Ostali prihodi prema vrstama prihoda u skladu sa zakonom kojim se ure\u0111uje ra\u010dunovodstvo i revizija i podzakonskim propisima kojim se ure\u0111uje kontni okvir i sadr\u017eina prihoda u kontnom okviru za preduze\u0107a, zadruge i preduzetnike (grupe ra\u010duna 63.- 69);<\/li>\n<li>U\u00a0<em>kolonu 8 \u2013<\/em>zbir prihoda (Svega prihoda) iz kolona 4 \u2013 7 ;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Evidentiranje_PDV_u_Excel-u\"><\/span>Evidentiranje PDV u Excel-u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>U\u00a0<em>kolonu 9<\/em>\u2013 (Obracunati PDV) koju popunjava preduzetnik-obveznik PDV unosi se iznos obra\u010dunatog PDV za isporu\u0107ena dobra i usluge;<\/li>\n<li>U\u00a0<em>kolonu 10<\/em>\u00a0\u2013 (Predhodni PDV) koju popunjava preduzetnik-obveznik PDV unosi se iznos prethodnog poreza iskazanog u fakturama za isporu\u010dena dobra i usluge;<\/li>\n<li>U\u00a0<em>kolonu 11<\/em>\u00a0\u2013 (Uplacen PDV) koju, tako\u0111e, popunjava preduzetnik-obveznik PDV unosi se podatak o iznosu upla\u0107enog PDV; ovaj podatak unosi se na osnovu naloga o izvr\u0161enoj uplati po podnetoj prijavi u skladu sa propisima koji ure\u0111uju PDV, za poreski period; ako je u poreskom periodu iskazan iznos prethodnog poreza ve\u0107i od iznosa obra\u010dunatog poreza za isporu\u010dena dobra i usluge, u ovu kolonu unosi se iznos iz naloga za koji je izvr\u0161en povra\u0107aj, s tim \u0161to se taj iznos knji\u017ei sa crvenim stornom (-);<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Evidentiranje_rashoda_u_Excel-u\"><\/span>Evidentiranje rashoda u Excel-u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>U\u00a0<em>kolonu 12<\/em>\u00a0\u2013 (Nabavna vrednost) preduzetnici-obveznici PDV unose nabavnu vrednost robe (neto-fakturna vrednost i direktni tro\u0161kovi nabavke), rezervnih delova namenjenih prodaji (servisiranje), nabavnu vrednost reprodukcionog materijala, nabavnu vrednost reprodukcionog materijala, nabavnu vrednost alkoholnih pi\u0107a i namirnica u ugostiteljstvu (iz fakture dobavlja\u010da) i sl.; obveznici PDV koji prodaju komisionu robu u kolonu 12 unose vrednost robe, odnosno proizvoda koji po ugovoru pla\u0107aju komitentu; iskazan PDV u fakturama dobavlja\u010da unosi se u kolonu 10- prethodni PDV; preduzetnici koji nisu obveznici PDV u kolonu 12 unose nabavnu vrednost sa iskazanim prethodnim PDV u fakturi dobavlja\u010da;<\/li>\n<li>U\u00a0<em>kolonu 13<\/em>\u2013 (Promet na malo)preduzetnici-obveznici PDV unose vrednost sopstvenih proizvoda bez PDV (osim ugostitelja) , ako se ovi proizvodi prodaju krajnjim potro\u0161a\u010dima; ugostiteljske radnje u kolonu 13 unose vrednost jela i pi\u0107a na licu mesta; preduzetnici koji nisu obveznici PDV u kolonu 13 unose vrednost sopstvenih proizvoda bez PDV;<\/li>\n<li>U\u00a0<em>kolonu 14<\/em> -(Razlika u ceni) preduzetnici koji obavljaju ugostiteljsku i trgovinsku delatnost unose iznos razlike u ceni kolona 8 iz evidencije KL (kalkulacija prodajne cene); prilikom vr\u0161enja nivelacije cena robe unosi se i iznos pove\u0107anja ili smanjanja prodajne cene, a u slu\u010daju smanjenja cena iznos tog smanjenja ozna\u010dava se znakom -storno- \u2013 zaokru\u017eivanjem iznosa i oduzima se od zbira iznosa u kolonama gde je knji\u017eenju kolonu 14 preduzetnici koji obavljaju komisionu prodaju unose iznos razlike u ceni kolona 8 iz evidencije KR (evidencioni list komisione robe);<\/li>\n<li>U<em>kolonu 15<\/em>\u2013 (Obracunat PDV) preduzetnici-obveznici PDV koji obavljaju trgovinsku delatnost na malo, vr\u0161e komisionu prodaju ili sopstveno proizvedene proizvode stavljaju u promet krajnjim potro\u0161a\u010dima, unose iznos obra\u010dunatog PDV iz kolone 11 evidencije KL ili iznos PDV, koji se dobija mno\u017eenjem prodajne vrednosti (koju \u010dini proizvod koli\u010dine 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;<\/li>\n<li>u\u00a0<em>kolonu 16 \u2013<\/em>\u00a0(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 potro\u0161a\u010dima na malo u ovu kolonu unose zbir prodajne vrednosti proizvoda iz kolone 13 i iznos obra\u010dunatog PDV iz kolone 15;<\/li>\n<li>U\u00a0<em>kolone 17-19 \u2013<\/em>\u00a0(Li\u010dni rashodi; Nematerijalni troskovi; Finansijski rashodi) rashodi se u skladu sa zakonom i podzakonskim propisima kojim se ure\u0111uje kontni okvir i sadr\u017eina ra\u010duna u kontnom okviru za preduze\u0107a, zadruge i preduzetnike; prema vrstama rashoda na na\u010din kako se iskazuju po grupama ra\u010duna navedenim u tim kolonama; preduzetnici-obveznici PDV u ove kolone unose neto vrednost iz fakture dobavlja\u010da bez iskazanog PDV a iskazani PDV unose u kolonu 10, a preduzetnici koji nisu obveznici PDV unose vrednost iz fakture dobavlja\u010da sa uklju\u010denim PDV;<\/li>\n<li>U\u00a0<em>kolonu 20<\/em>\u00a0\u2013 ukupni rashodi (Rashodi), kao zbir iznosa iz kolona 12, 17, 18 i 19;<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Evidentiranje_izvoda_sa_racuna_u_Excel-u\"><\/span>Evidentiranje izvoda sa ra\u010duna u Excel-u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>U\u00a0<em>kolonu 21<\/em>\u00a0\u2013 (Uplaceno; Isplaceno) podaci o prometu na ra\u010dunu preduzetnika prema izvodu o promenama i stanju na ra\u010dunu banke, s tim \u0161to se posebno iskazuju iznosi izvr\u0161enih uplata na ra\u010dun, a posebno iznosi izvr\u0111enih pla\u0107anja.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Knjizenje_poslovnih_promena_u_Excel-u\"><\/span>Knji\u017eenje poslovnih promena u Excel-u<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Poslovna promena spodrazumeva sve promene koje nastanu i uti\u010du na vrednost imovine, finansijskih obaveza, promena iznosa kapitala, promena iznosa prihoda, rashoda itd. Za svaku evidentiranu promenu u poslovnoj knjizi neophodna je verodostojna ra\u010dunovodstvena isprava. Kod preduzetnika koji vode prosto knjigovodstvo to mo\u017ee biti: Po\u010detno stanje, Ulazna kalkulacija, Povratnica dobavlja\u010du, Sopstveni proizvod, Nivelacija cena, Vi\u0161ak na zalihama, Manjak na zalihama, Izlazna faktura, Povratnica robe od kupca, Dnevni pazar, Dnevni pazar storno, Uplata PDV, Tro\u0161kovi sa ra\u010duna, Ulazna faktura itd.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Preuzimanje_excel_datoteke\"><\/span>Preuzimanje excel datoteke<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"background: #c4dfe6; text-align: center;\">Po\u010detnu verziju mo\u017eete preuzeti ovde. \t\t<script src=\"https:\/\/www.google.com\/recaptcha\/api.js\" async defer><\/script>\t\t<div class=\"email_download_link\">\r\n\t\t\t\t\t\t<form action=\"#\" method=\"post\" class=\"ed_form\" id=\"ed_form_1789554463\">\r\n\t\t\t\t<p><span class=\"name\">Name *<\/span><br><input type=\"text\" name=\"name\" id=\"name\" placeholder=\"Name\" value=\"\" maxlength=\"50\" required\/><\/p>\t\t\t\t<p><span class=\"email\">Email *<\/span><br><input class=\"\" type=\"email\" id=\"email\" name=\"email\" value=\"\" placeholder=\"Email *\"  maxlength=\"225\" required\/><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<p><input type=\"checkbox\" name=\"gdpr\" id=\"gdpr\" value=\"YES\"> <a href=\"https:\/\/kalkulacija.com\/wordpress\/politika-privatnosti\/\" target=\"_blank\">GDPR saglasnost za \u010duvanje emaila \/ GDPR consent to save email<\/a><\/p>\t\t\t\t<p><div class=\"g-recaptcha\" data-sitekey=\"6LfKPA4UAAAAADCRvP7_0Rmx03ygOZOhfsLi0Lnl\"><\/div><\/p>\t\t\t\t<br \/>\r\n\t\t\t\t<input name=\"submit\" class=\"submit\" id=\"ed_form_submit_1789554463\" value=\"Send Download Link\" type=\"submit\" \/>\r\n\t\t\t\t<span class=\"ed_form_spinner\" id=\"loading-image\" style=\"display:none;\">\r\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/kalkulacija.com\/wordpress\/wp-content\/plugins\/email-download-link\/images\/ajax-loader.gif\" \/>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<input name=\"guid\" id=\"guid\" value=\"zkhipu-guqwmv-lyshvc-whofqs-ofckqi\" type=\"hidden\"\/>\r\n\t\t\t\t<input type=\"text\" style=\"display:none;\" id=\"email_name\" name=\"email_name\" value=\"\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"form_nonce\" id=\"form_nonce\" value=\"a099cde4b2\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"name_mand\" id=\"name_mand\" value=\"YES\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"gdpr_mand\" id=\"gdpr_mand\" value=\"YES\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"phone_mand\" id=\"phone_mand\" value=\"\" type=\"hidden\"\/>\r\n\t\t\t<\/form>\t\r\n\t\t\t<span class=\"ed_form_message\" id=\"ed_form_message_1789554463\"><\/span>\r\n\t\t<\/div>\r\n\t<\/div>\n<div><\/div>\n<p><strong>NASTAVAK SLEDI!<\/strong>[:en]Excel &#8211; 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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Excel_Business_Income_and_Expense_Book_PK-1_Form\"><\/span>Excel Business Income and Expense Book PK-1 Form<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Recording_data_in_PK-1_form\"><\/span>Recording data in PK-1 form<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<p>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:<\/p>\n<p>In column 1 &#8211; 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;<br \/>\nIn column 2 &#8211; Date of posting the business change in the business book;<br \/>\nColumn 3 &#8211; 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;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Revenue_Recording_in_Excel\"><\/span>Revenue Recording in Excel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In columns 4, 5 and 6 &#8211; income from trade in goods and services, as follows: entrepreneurs &#8211; 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 &#8211; 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 &#8211; 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);<br \/>\nIn column 7 &#8211; 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);<br \/>\nIn column 8 &#8211; the sum of revenues (Total revenues) from columns 4 &#8211; 7;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VAT_recording_in_Excel\"><\/span>VAT recording in Excel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In column 9\u2013 (Calculated VAT) filled in by the entrepreneur-VAT payer, the amount of calculated VAT for delivered goods and services is entered;<br \/>\nIn column 10 &#8211; (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;<br \/>\nIn column 11 &#8211; (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 (-);<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Expenditure_recording_in_Excel\"><\/span>Expenditure recording in Excel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In column 12 &#8211; (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&#8217;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&#8217;s invoices is entered in column 10 &#8211; previous VAT; entrepreneurs who are not VAT payers enter the purchase value in column 12 with the previous VAT stated in the supplier&#8217;s invoices;<br \/>\nIn column 13\u2013 (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;<br \/>\nIn column 14 &#8211; (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 &#8220;reversible&#8221; &#8211; 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);<br \/>\nIn column 15\u2013 (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;<br \/>\nin column 16 &#8211; (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 \u200b\u200bof products from column 13 and the amount of calculated VAT from column 15;<br \/>\nIn columns 17-19 &#8211; (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;<br \/>\nIn column 20 &#8211; total expenditures (Expenditures), as the sum of the amounts from columns 12, 17, 18, and 19;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Recording_computer_statements_in_Excel\"><\/span>Recording computer statements in Excel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In column 21 &#8211; (Paid; Paid) data on the turnover on the company&#8217;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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Posting_business_changes_to_Excel\"><\/span>Posting business changes to Excel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Download_excel_file\"><\/span>Download excel file<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"background: #c4dfe6; text-align: center;\">You can download the initial version here. \t\t<script src=\"https:\/\/www.google.com\/recaptcha\/api.js\" async defer><\/script>\t\t<div class=\"email_download_link\">\r\n\t\t\t\t\t\t<form action=\"#\" method=\"post\" class=\"ed_form\" id=\"ed_form_1789554463\">\r\n\t\t\t\t<p><span class=\"name\">Name *<\/span><br><input type=\"text\" name=\"name\" id=\"name\" placeholder=\"Name\" value=\"\" maxlength=\"50\" required\/><\/p>\t\t\t\t<p><span class=\"email\">Email *<\/span><br><input class=\"\" type=\"email\" id=\"email\" name=\"email\" value=\"\" placeholder=\"Email *\"  maxlength=\"225\" required\/><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<p><input type=\"checkbox\" name=\"gdpr\" id=\"gdpr\" value=\"YES\"> <a href=\"https:\/\/kalkulacija.com\/wordpress\/politika-privatnosti\/\" target=\"_blank\">GDPR saglasnost za \u010duvanje emaila \/ GDPR consent to save email<\/a><\/p>\t\t\t\t<p><div class=\"g-recaptcha\" data-sitekey=\"6LfKPA4UAAAAADCRvP7_0Rmx03ygOZOhfsLi0Lnl\"><\/div><\/p>\t\t\t\t<br \/>\r\n\t\t\t\t<input name=\"submit\" class=\"submit\" id=\"ed_form_submit_1789554463\" value=\"Send Download Link\" type=\"submit\" \/>\r\n\t\t\t\t<span class=\"ed_form_spinner\" id=\"loading-image\" style=\"display:none;\">\r\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/kalkulacija.com\/wordpress\/wp-content\/plugins\/email-download-link\/images\/ajax-loader.gif\" \/>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<input name=\"guid\" id=\"guid\" value=\"zkhipu-guqwmv-lyshvc-whofqs-ofckqi\" type=\"hidden\"\/>\r\n\t\t\t\t<input type=\"text\" style=\"display:none;\" id=\"email_name\" name=\"email_name\" value=\"\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"form_nonce\" id=\"form_nonce\" value=\"a099cde4b2\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"name_mand\" id=\"name_mand\" value=\"YES\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"gdpr_mand\" id=\"gdpr_mand\" value=\"YES\" type=\"hidden\"\/>\r\n\t\t\t\t<input name=\"phone_mand\" id=\"phone_mand\" value=\"\" type=\"hidden\"\/>\r\n\t\t\t<\/form>\t\r\n\t\t\t<span class=\"ed_form_message\" id=\"ed_form_message_1789554463\"><\/span>\r\n\t\t<\/div>\r\n\t<\/div>\n<div><\/div>\n<p><strong>CONTINUED TO FOLLOW!<\/strong>[:]\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;2841&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;2&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;[:sr] Ocenite [:en]Rate this [:]post&quot;,&quot;legend&quot;:&quot;4\\\/5 - (2 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;[:sr]Excel - Poslovna knjiga prihoda i rashoda[:en]Book of operating income and expenses in Excel[:]&quot;,&quot;width&quot;:&quot;113.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 113.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4\/5 - (2 votes)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>[:sr]Excel &#8211; Poslovna knjiga prihoda i rashoda (PK-1) obuhvata evidentiranje prihoda od prodatih proizvoda, robe, materijala i izvr\u0161enih usluga, vanredne<\/p>\n","protected":false},"author":1,"featured_media":2857,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-2841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kalkulacija"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Excel - Poslovna knjiga prihoda i rashoda<\/title>\n<meta name=\"description\" content=\"Excel Poslovna knjiga prihoda i rashoda PK-1 obuhvata postupke automatskog preuzimanja podataka iz KL obrasca,\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Excel - Poslovna knjiga prihoda i rashoda\" \/>\n<meta property=\"og:description\" content=\"Excel Poslovna knjiga prihoda i rashoda PK-1 obuhvata postupke automatskog preuzimanja podataka iz KL obrasca,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kalkulacija.com\/wordpress\/excel-poslovna-knjiga-prihoda-i-rashoda\/\" \/>\n<meta property=\"og:site_name\" content=\"Kalkulacija u osnovi svega!\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-04T10:21:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-24T12:37:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kalkulacija.com\/wordpress\/wp-content\/uploads\/2022\/05\/Obrazac-PK-1-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"237\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kalkulacija.com\\\/wordpress\\\/excel-poslovna-knjiga-prihoda-i-rashoda\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kalkulacija.com\\\/wordpress\\\/excel-poslovna-knjiga-prihoda-i-rashoda\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/kalkulacija.com\\\/wordpress\\\/#\\\/schema\\\/person\\\/f5e8a5fd4f5351b191abce4d2eb18ee4\"},\"headline\":\"[:sr]Excel &#8211; 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