FTM: Accounting principles
Project Money Trail’s primary focus is, initially, on Slovenian journalists with a demonstrated pre-existing interest in the topics that its workshops will cover, because they are the easiest for a Slovenia-based NGO to successfully attract. Working primarily with local journalist will also make it easier for Project Money Trail to evaluate the success of the project. Project Money Trail has a secondary focus on regional journalists for its current workshops in part because Project Money Trail intends to expand its program beyond Slovenia, in part because educating regional journalists is a way for Project Money Trail to ensure that the influence of its workshops is wide ranging and long lasting and in part because regional journalists will bring a valuable range of perspectives and experience to these workshops. For later workshops, as Project Money Trail succeeds in reaching its initial goal of educating Slovenian journalists and journalism-focused educators, Project Money Trail’s focus will shift to prioritize journalists and educators from other countries in the region. Project Money Trail’s approach will build on that of a successful Croatian program with similar, although more limited objectives. Project Money Trail will reach a different (Slovenian and regional) audience than the Croatian program, and will also be more ambitious in its goals, including in particular the creation of a universally accessible teaching and learning tool, the website described above.
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FTM: Accounting principles
- 1. Presentation of the role of financial statements in finance, management and taxation with concrete examples of their value to reporters (e.g. analysis of state-owned companies’ bonus policies; tax avoidance policies of multinationals. Introduction to fundamentals of financial, managerial and tax reporting for journalists, including the basic principles and vocabulary of bookkeeping and accounting; introduction to finance Marko Rakar @mrak mrakar@mrak.biz https://www.linkedin.com/in/markorakar/
- 2. Benedetto Cotrugli (Croatian: Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. The earliest extant copy of his manuscript Libro de l'Arte de la Mercatura (Book on the Art of Trade) is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458. The text of his 1458 manuscript Della mercatura e del mercante perfetto is followed by an appendix containing an inventory and many journal entries. It predates the description made by Luca Pacioli of the modern double-entry system in his Summa de arithmetica of 1494. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. He died in Aquila, in the Kingdom of Naples. In 2007 The Croatian state devoted to Cotrugli (as the alleged inventor of double entry bookkeeping) a silver 150 kuna commemorative coin. Benedetto Cotrugli is the patron of the Cotrugli business school with branches in Zagreb, Belgrade and Ljubljana.
Notas do Editor
- Stvari ovdje rečene ne prate nužno uobičajenu dogmu i neke od stvari će biti različite ili možda suprotne od toga što možete čuti od ekonomiste ili knjigovođe/računovođe
- Krenulo u dubrovniku, cotrugli škola u ljubljani
- Međunarodni računovodstveni standardi vs. Gaap Lokalne razlike i mogućnosti da se lokalno neke stvari naprave i definiraju drugačije ili u direktnoj suprotnosti
- Razlike između GAAP i IFRS, neke od razlika
- Bilanca i income statement (profit and loss i slično) Aktiva/pasiva assets vs. Liabilities Bilance i računi dobiti i gubitka su uglavnom svugdje javni!! (do neke mjere) Dionička društva moraju objavljivati bilance radi odnosa s investitorima, analitičarima, bankama i slično
- Cimos hrvatska bilanca
- Kontni plan, struktura je do neke mjere unaprijed definirana ALI se jako razlikuje od subjekta do subjekta Postoje pokušaji da se kontni plan standardizira kako bi se lakše uspoređivalo, no to nije uvijek moguće
- Račun dobiti i gubitka ili račun prihoda i rashoda ako je non profit Profit and loss je u svojoj biti izvještaj kojim se izračunava porez za državu, jako je pogrešno promatrati zdravlje tvrtke samo kroz P&L report Net income je je razlika između prihoda i rashoda i to je profit na koji se obračunava porez, firma može biti u dobitku ili gubitku
- Cash flow je najbitniji report za zdravlje kompanije; vlasnika u biti zanima sposobnost kompanije da generira cash Cash je gorivo koje pogoni kompaniju Firma može imati pozitivni financijski rezultat i negativni cash flow (ali i obrnuto) Disneyland kao firma koja posluje s gubitkom, a ima pozitivni cash flow Načelno, moguće je imati kompaniju koja ima stalni ili dugoročni gubitak ali ima pozitivni cash flow
- Korporativni profiti su jako mali u odnosu na ukupni prihod kompanije, 3-6% on average i jako su ovisni o industriji, neke industrije su visokoprofitabilne a neke niskoprofitabilne A unutar industrije jako ovise o veličini kompanije i slično
- Porezni štit!! Kupovina kompanija koje su u gubitku SPV Transferne cijene Posudbe direktoru Kratkoročne vs. Dugoročne obveze Ebitda GAAP IAS Vanbilančne stavke Fair value, obveza izvještavanja kako stvari jesu Revizija (što provjerava, kako radi) Kontni plan Prihod, dobit, promet Neprijavljivanje nenaplativih kao metoda dizanja profita Rezervacije Vrijednost prodaje kompanije, kako se određuje EBITDA x multiplikator Koncept amortizacije imovine Imovina koja se ne može amortizirati (zemljišta, umjetnine)
- Google, uber, ikea
- Česta strategija je da se nekretnine izbace van iz imovine firme što je često logično (jer se nekretnine vraćaju na dugi niz godina), treba promatrati takve transakcije Tko su vlasnici nekretnina, stvarni ili fiktivni