racunovodstvo - pomocni materijal za pripremu ispita - uradjeni zadaci
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7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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!+9<89?><=+84+;+G>8+16+?8/58431/>..C D8+.+81<+<=+?3=3,36+8<<=+84+:90>85-398+6897:;38-3:>%=+84+;+G>8+16+?8/58431/8+.+81
":;/7+ '8+:;34/. :6+E/83 =;9J+5 B+ B+5>:838>B+ 19. *+632/19=9?32:;93B?9.+597:9 *+632/<3=89138?/8=+;+ 3983G5+:;/734+ ",+?/B/:;/7+.;L+?3 B+:9;/B8+.9,3= *+632/7+=/;34+6+
5977+=C+DA5977+=C,DA
K3;9;+G>8 6+1+48+ $/?+69;3B+-398/;/B/;?/ ",+?/B+B+:;3764/8/+?+8</ "<89?835+:3=+6 ",;+G>8+=3+8/0+5=>;3<+83:;329.3 ",+?/B/:;/7+.9,+?64+G>C&D ;+=5 >6+1+84+>?; :+: M .3983-/ ..ON 597:9 ",+?/B/:9:;3764/897 .>19;9G897 5;/.3=> 74/</-3 ;+I/?38/ %90=?/;
*+632/;/B/;?832.34/69?+ ",+?/B/:;/7+B+:9<6/837 #9=;+L3?+84+:99<89?>.+=325;+=59;9G832 ;9,832 5;/.3=+ 74/</-3 <:;+?5+?;34/.89<=3 1;+I/?38/ +=3+?+8<3B+7+=/;34+6..ON #9=;+L3?+84/9.5>:-+ ON %=+689<;/.<=?9>:;3:;/73 <:;+?5+?;34/.89<=39:;/7/ %>7843?+3<:9;8+:9=;+L3?+84+ <:;+?5+?;34/.89<=3<90=?/;+ 5>7>63;+8+.9,3= 1>,3=+5
'=95> 4+8>+;+ 18+<=+6/<><64/./E/:9<69?8/:;974/8/594/=;/,+:;95843L3=3 35;9B.8/?83535;9B16+?8>58431>
>:64/894/ 5977+=/;34+6+ C+D 9..9,+?64+G+ .. CD 3 5977+=/;34+6+C,D +5=>;+B+8+,+?64/83 7+=/;34+6 834/ <=316+ B,91 =/283G532 :;9,6/7+ 59. .9,+?64+G+ 9,34/8+ 4/ 0+5=>;+ B+ :;/?9B7+=/;34+6+ 8+3B89< :6><#(594+4/3B73;/8+ <+L3;9;+G>8++ =;9J59?33<=9?+;+7+=/;34+6+83<>:6+E/83++ 3B89</ 9. :6><#(*+?3<8/=;9J59?/8+,+?5/;+<:9;/.3=3:9 ?;34/.89<=3 !+9<89?>:;34+J8432 8+,+?53 9.3<=91 .9,+?64+G+ B+632/7+=/;34+6+O+NB+.>L3=3:9-34/83+7+=/;34+6+O,N:9
B?;J/8+ 4/ .95+:3=+63B+-34+ :;/.>B/E+ 89?97 /73<3497 .3983-+ 73=9?+89 4/ 9,3G832 .3983-+ :989738+6894?;34/.89<=39. B+4/.8>.3983->%?//73=9?+8/.3983-/<>3>:6+E/8/3=98+<64/./E38+G38>89?->>9:;/733> ;9,3
9,34/8+4/0+5=>;+B+8+,+?64/837+=/;34+69. .9,+?64+G+ON> 594944/0+5=>;8+-34/8+7+=/;34+6+O+N :6><#(+7+=/;34+6+O,N :6><#? ",+?/B+ :;/7+..ON 4/3B73;/8+3B5;/.3=+8+ 74/</-3 ?9.3=3;+G>8+9+?+8<>
B.+=94/>:;93B?9.84>5977+=/;34+6+C+D35977+=/;34+6+C,D "7/=9.
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#;9.+=94/ 597+.+ 19=9?32:;93B?9.+ >B;+B635>> -34/83 7+;L+9. 3 #( 9. +5=>;+ 4/ :9<6+=+8+597+.+ >:+-4/<?94.>1 3B73;39 ?9./E3 ;+G>8+9 +?+8<>5943 4/;+834/:6+=39 #;/?9B <79 :6+=36373<+L3;9;+G>8+:;/?9B835>C)D>3B89<> :6><#?
#9=:3<+84/>19?9;9 5>:9?38389?/:;93B?9.8/ 63834/9:;/7+ G34+ 4/-34/8+3B >19?9;+ :6><#(#;/?9B9:;/7/3B?;J3694/=;+8<:9;=89:;/.>B/E/G34+><6>1+:;/?9B+3B89<3 :6><#(J=94/9.7+23:6+E/899,+?64+G9:;/7/:;3<=+4/.+7></.+:969?8+7+J38+594>:;9-4/84>4/8+ :6><#( >8+J3758431+7+4944/8+,+?8+?;34/.89<=39=:3<+8+4/ "<=+=+5.>1+E/</3B73;3=3> 4/.8+532;+=+
B?;J/8+4/:;9?+6+ 5;+I+ >>:;+?8>B1;+.>39.8/J/84/ 597:4>=/;G34+4/8+,+?8+?;34/.89<=3594+4/ 9=:3<+8+=/ .;>1/9:;/7/09=959:3;83+:+;+=G34+4/8+,+?8+?;34/.89<=3594+4/9=:3<+8+ ';+G>8+;></8+6+B393<90=?/;59434/=/58+,+?64/8359434/59J=+9 "<31>;+?+4>E3B+?9.8+9<89?>B+:3<835+:;3B8+4/J=/=>>3B89<>
".9,;/88+74/5;/.3=8+19.38/B+038+8<3;+84/89?91:9198+>3B89<>9.<79>:6+=363:;94/5=+8=>89?91:9198+59434/,398+4,9643:98>I+G8+=/8./;>
>:64/894/ <3=89138?/8=+;+3 ;/B/;?832.34/69?+ 9.3<=91.9,+?64+G+ :6><#?+5=>;+B+:;/?9B3B89<3 :6><#(%3=+838?/8=+;4/><56+.3J=/8+B+=374/ :969?38+>5>:832B+632+<3=89138?/8=+;+ 3B.+=+>>:9=;/,> ?3./8=3;+=39=:3<<3=89138?/8=+;+:9 894 38.3;/5=894 7/=9.3#969?38+ >5>:832 ;/B/;?832.34/69?+ <+B+632+ <>>=;9J/83>9=56+84+84>5?+;+8+4/.8947+J383
>:64/894/.;>19:;+?8963-/B+ '<?97584319?9.<=?> 8+;+G>837+16+?8/58431/ 37+694/<64/./E/:9B3-34/ :9=;+L3?+84+9.5>:+-+ 1;+I/?38/L3;9 ;+G>8>8+:;34/.
:6+E/83 =;9J+5 9.B+5>:838/ B+19.38/9,+?/B/:;/7+.;L+?3%?/:9B3-34/3B16+?8/58431<>:;32?+E/8/5+90/;?;34/.89<=3
9,+?64+GB+ 7+=/;34+68+74/3<:9;>G39<+<?9437:;/?9B837<;/.<=?97 517+=/;34+6+O+N:90+5=>;894-34/83 <=9?+;4/:6+E/8 :6><#(
B.+=94/>:;93B?9.84> :9 5977+=/;34+6+ O+N3O,N !+:6+=363<79 :969?38> :9=;+L3?+84+ 9. 5>:-+ON 8+=+48+G38J=9<79.9,3639.;/I/8>5963G38>;9,/
594><79:;9-34/83638+3B89< :6><#( #;/?9B<79:6+=36373=;/E/763->>3B89<> :6><#(
#;9.+=94/38+:6+E/89 .3983-+.;>132 :;+?832 63-+ :9=;L3J894-34/839. B+4/.8>.3983-> <=3.+84/5>:64/89.3983-+..ON:9=;L3J894-34/83 B+4/.8>.3983->
?3./8=3;+=3=;9J59?/:6+=++59 <> ,;>=9:6+=/ + 9,+?/B/:;/7+ .;L+?3 B+:9;/B/ 3 .9:;389</ !/=9 :6+=/ <> 3B73;/8/ + 9,+?/B/ :;/7+ .;L+?3 83<> /.894 1;>:3 ;+.835+ 3<:6+E/8+ 4/+598=+-34+B+<6>L,/83:>=>3B89<>9.
!+:6+E/8+<><?+:9=;+L3?+84+9.5>:+-+:+<>B+=373B73;/8/<?/9,+?/B/:;/7+.9,+?64+G37+'<6>G+4> :9=;/,/:9.3E35;+=59;9G835;/.3= ",;+G>8+=3 =;9J59?/ +79;=3B+-34/ 1;+I/?38+ :9 <=9:3 9. 638/+;8+ 7/=9.+ 3 9:;/7/ 0>85-398+68+
7/=9.++59 4/>5>:8338<=+63<+835+:+-3=/= 597+ > 9?979,;+G>8<597:/;39.>:;93B?/./89597+.+19=9?32:;93B?9.+
B?;J/8 4/ :9:3< 7+=/;34+6+ 3 /?3./8=3;+89 4/ <64/./E/ <=?+;89 <=+84/ 597 7+=/;34+6+ C+D 3 597+.+7+=/;34+6+ C,D ?/8=>+6837+84+5 543L3=38+ =/;/= <56+.3J=+;+ >B /?3./8-34> #( + (9.3=3;+G>8+9?3<383.9B?964/8915+6+;+<=>;+>:;9-/8=>9.
?3./8=3;+=3:;329./3=;9J59?/B+74/</-4+8>+;19.19?+;+4>E/3B89</<+?;/7/8<532;+B1;+83G/84+ +5=>;+ /6/5=;9:;3?;/./ 3 834/ <=316+ B+ >=;9J+5 /6 /8/;134/ B+ 74/</- 4+8>+; + 8+ 9<89?> 38=/;891
9G3=+?+84+:9=;9J/8325@3-34/8/5@>=?;I/894/.+,30+5=>;+6/5=;9:;3?;/./=;/,+6+,3=3959 B?;J3=3 9,;+G>8 :;93B?9.84/ 8/:;93B?9.83 =;9J59?3 <> +59 4/ :;93B?9.84/ B+?;J/89
#;9.+=94/ :;93B?/./83219=9?32:;93B?9.+>B ;+B635/>-34/83 3#( %+<=+?3=3:;9,83,36+8< B?;J3=3 9,;+G>8 038+8<34<591 ;/B>6=+=+ #9;/B 8+ .9,3= 4/ + 8/=9 .9,3= ;+<:9;/.3=3 :9 8+
+5>7>63;+8>.9,3=3.3983G+;37+
7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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;/K343 +81+K9?+63<79.9,+?64+F+1;+H/?3859:;/.>A/D/59438+74/A+=/><6>1/0+5=>;3<+93A89<9. :6><#' +A+;/598<=;>5-34>1;+H/?38<5919,4/5=+59434/ 9=:3<+8 3 F34+4/ 8+,+?8+?;34/.89<= 0+5=>;3<+88+74/3A89<9. :6><#' 9,+?64+F4/?;I/D3.9?;I/84/8+I/A1;+./>=;9I393 597 7+= N,M<+8+I/1<56+.3I=+
#;9.+=94/38+:6+D/89 .3983-+.;>132:;+?83263-+ :9=;K3I894-34/839. A+4/.8>.3983-> $+.835 !!9=3I+94/ 8+<6>K,/83 :>=,/A 3<:6+D/8/+598=+-34/#9:9?;+=5> <+ <6>K,/891:>=+:;+?.+94/
=;9I59?/>3A89<>9. 9,;+F>8+=/.8/?83-/3=;9I59?3:;/?9A+*,918/.9<=+=5+89?-+>,6+1+483 3<:6+D/89 7>4/
?3./8=3;+=3 =;9I59?/ :6+=+ +59 <> ,;>=9 :6+=/ 9. =91 3A89<+ 9.89<3 </ 8+ >:;+?> 3+.7383<=;+-34>+8+1;+H84>1;+H/?38<5919,4/5=+:9;/A8+:6+=/3A89<33>5>:83.9:;389<38+:6+=/A73;3=3<?/9,+?/A/:;/7+;+.83-37+8+=/5>D/;+F>8/A+:9<6/8323:;/7+.;K+?3?9./D3;+F>8+398/:6+D/8379,+?/A+7+3A:;/=29.832:/;39.+
&=;9I/83<><?3;/A/;?83.34/69?38+37/:9:;+?5/9:;/7/594+</:95?+;36+?+;4/9=5698399?6+I=/83</;?3<3=97:;3635973<:9<=+?390+5=>;>8+ :6><#'
!+:6+D/894/>5>:89:9=;+K3?+84/9.5>:+-+9<37<>7843?323<:9;832:9=;+K3?+84+=/<>3<=3.+83A73;/8/
<?/9,+?/A/:;/7+.9,+?64+F37+&<6>F+4>:9=;/,/:9.3D35;+=59;9F835;/.3=9.,+85/A+>=?;H/8>;+A635> ",;+F>8+=3=;9I59?/+79;=3A+-34/ 638/+;8+7/=9.+ <=+6832 <;/.<=+?+ +59<> :;9<4/F8/ <=9:/+79;=3A+-34/8+
19.3I84/7 83?9> A+1;+H/?38/ + A+ 9:;/7> #969?38+ 59;3I=/8/9:;/7/ </ 59;3<=36+ A+ 3A1;+.84>1;+H/?38<5919,4/5=+5943<79:;+?363>?6+<=3=94;/K343
;+H/?38<539,4/5+=5943<79 :9F/63;+.3=3> ?6+<=3=94;/K3434/:>I=/8>>:9=;/,> A?;I/84/:9:3<7+=/;34+6+3 /?3./8=3;+894/<64/./D/<=?+;89<=+84/ 5977+=/;34+6+B+C3 597+.+
7+=/;34+6+B,C ?/8=>+6837+84+5 543K3=38+=/;/= :;+?89163-+ >A/?3./8-34> #' + 9. '9.3=3;+F>8+9?3<383.9A?964/8915+6+;+<=>;+>:;9-/8=>9.
%=316/<> 0+5=>;/A+ /6/5=;3F8> /8/;134> A+ 74/</- ( > 3A89<> :6><#' 3 A+ =/5>D39,;+F>8<53:/;39.>3A89<> :6><#'*+=/6/597><6>1/ > 74/</-> ( <=316+4/0+5=>;+>3A89<> :6><#' +A+ =/5>D39,;+F>8<53:/;39. 9,;+F>8+=4/ 3<=3 3A89<
?3./8=3;+=3:;329./3=;9I59?/A+74/</-4+8>+; 19.19?+;+4>D/3A89</<+?;/7/8<532;+A1;+83F/84+ A?;I3=39,;+F>8:;93A?9.84/?9./D3 ;+F>8+.+ <>8/:;93A?9.83=;9I59?3 =49835943 </9.89</8+ >:;+?>
:;9.+4>3 +.7383<=;+-34> 3><56+.3I=/84/19=9?32 :;93A?9.+&5>:89 4/:;93A?/./89 597 :;93A?9.+N(M 597:;93A?9.+N)M3 597:;93A?9.+N*M34/8+59I=+84+:;93A?9.+9.;/H>4/</ :>=/7 5+65>6+-34/ /5?3?+6/8=832 ,;94/?+ *+ /5?3?+6/8=8/ ,;94/?/ >A37+4> </ ,;94/?3 3 :9I=>4>D3 8+?/./83 ;/.9<634/. :;93A?/./832 :;93A?9.+#;9.+=9 4/ :;93A?/./832 19=9?32 :;93A?9.+ >A;+A635/>-34/83:6><#'A?;I3=3<+6.3;+84/;+F>8+>?/A3#' L +
%+<=+?3=3:;9,83,36+8< A?;I3=39,;+F>8038+8<34<591;/A>6=+=+ #9;/A8+.9,3=4/
7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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%:&@9:65A-5><;=:-<;?=-M5A-:6-%: $;?=-M5A-:6- <;;>:;A@0-?547=-?7;=;I:54=;.:547=105?-%: =-?7;=;I:-@8-3-:6-@A=5610:;>:1<-<5=1 N 05;:5/1%: L5=;=-I@:%: 8-3-6:-
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%:@ %1C1=A1 ,-7;:>71%:@ 7@9@85=-:-0;.5?
%:@ #.-A1C1<; <=59861:590@3;=;I:597=105?59-
%:@ ;.-A86-I5%: N @#.-A1C1<;5C0-?59961:5/-9-
%:@ #.-A1C1<=19-C-<;>81:59-%: N@ #.-A1C1<=19-0=M-A5
%:@#.=-I@:-?5-:1<8-F1:5?=;K7;A51817?=5I:11:1=3561C-*
%: @#.=-I@:-?5-:1<8-F1:5?=;K7;A5?1817;9@>8@3-C-*
%: N @(:-<=5610:-<8-F1:5<=54;0C-C-7@<:5:@C-961>1/5
,-<;I1?:;>?-:61<;.58-:>@
,.5=>?=-:1 ;:;>>-<=1?4;0:1>?=-:1 $=561:;>:-:-=10:@>?=-:@
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- %: #.=-I@:?=;K7;A-:-.-A71%: $;?=-M5A-:6-C-@8-C:5<;=1C
%: N@ ;.-A86-I5,-?=;K7;A1<=1A;C-
. %: ;.-A86-I5%: N@ L5=;=-I@:
,-5C95=1:612-7?@=1<;<=1A;C@
/ %: #.=-I@:?=;K7;A-:-.-A71%: $;?=-M5A-:6-C-@8-C:5<;=1C
%: N@ ;.-A86-I5,-?=;K7;A15>?;A-=-
0 %: #.=-I@: ?=;K7;A- :-.-A71%:@ #.-A1C1C-:12-7?@=5>-:5
9-?1=56-8,-;.=-I@:A=5610:;>?59-?1=56-8-
1 %: ,-85419-?1=56-8-%:@ #.=-I@: ?=;K7;A-:-.-A71
,-@>78-05K?1:619-?1=56-8-
- %::A1>?5/561@?;7@ N ;<=19-%:$;?=-M5A-:6-C-@8-C:5<;=1C
%: N @;.-A86-I5,-7@<;A5:@;<=191
. %:;.-A86-I5%:#>?-85=->4;05
%: N @$;?=-M5A-:6-;07@<-/-,-<8-F-:615:-<8-?@
/ %::A1>?5/561@?;7@ N ;<=19-%:$;?=-M5A-:6-C-@8-C:5<;=1C
%: N @;.-A86-I5,-2-7?@=@<;<=-A71;<=191
0 %:;.-A86-I5%: N @L5=;=-I@:
,-<8-F-:612-7?@=1<;<=-A71
1 %::A1>?5/561@?;7@ N ;<=19-%: N @,-8541=1C1=A:5405618;A-
,-@?=;K1:1C-8541@<;<=-A/5
2 %:#<=19-
%: N @:A1>?5/561@?;7@ N ;<=19-,--7?5A5=-:61;<=191
- %:$;?=-M5A-:6-;07@<-/-
%: N @(:-<=5610:-<8-F1:5<=54;0;0C-7@<:5:1C-961>1/5
%: N @#.-A1C1C-5C8-C:5<;=1C,-2-7?@=5>-:61@>8@31C-7@<-
,.5=>?=-:1 ;:;>>-<=1?4;0:1>?=-:1 $=561:;>:-:-=10:@>?=-:@
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. %:#.=-I@:?=;K7;A-:-.-A71%:$;?=-M5A-:6-C-@8-C:5<;=1C
%: N@;.-A86-I5,-2-7?@=@:-.-A861:1=;.1
/ %:;.-A86-I5%:@$;?=-M5A-:6-;07@<-/-
,-<8-F-:615:-<8-?@
0 %:,-8541=;.1@<=;0-A:5/5%:@#.=-I@:?=;K7;A-:-.-A71
%:@(7-87@85>-:-=-C857-@/561:5%: N @(7-87@85>-:5<;=1C$)
,-@>78-05K?1:61=;.1
%: #.-A1C1C-:12-7?@=5>-:59-?1=56-8%: $;?=-M5A-:6-C-@8-C:5<;=1C
%: N @#0>?@<-:6-;0/561:-9-?1=56-8-
%:@ ;.-A86-I5,-<=56192-7?@=10;.-A86-I-
- %: '=;K7;A59-?1=56-8-%:@ ,-85419-?1=56-8-
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. %:#0>?@<-:6-;0/561:-9-?1=56-8-:-C-854-9-
%: N @(7-87@85>-:-;0>?@<-:6-;0/561:-9-?1=56-8-C-@?=;K1:5
9-?1=56-8,-;.=-I@:;0>?@<-:6-
/ %::A1>?5/561@?;7@ N 3=-J1A5:>75;.617?5%:#0>?@<-:6-;0/561:-9-?1=56-8-
%: N @,-85419-?1=56-8-,-@?=;K1:59-?1=56-8:-3=-J1A5:5
- %: '=;K7;A5<=;0-?54<=;5CA;0-%:@ ,-85413;?;A54<=;5CA;0-
,-?=;K-7<=;0-?54<=;5CA;0-
. %:$;?=-M5A-:6-;07@<-/-%:@$=54;05;0<=;0-61<=;5CA;0-
%: N @#.-A1C1C-5C8-C:5<;=1C,-=1-85C;A-:1<=;5CA;01
/ %:8-3-6:-%:@$=54;05;0<=;0-61=;.1
%: N @#.-A1C1C-5C8-C:5<;=1C,-=1-85C;A-:@=;.@
0 %:'=;K7;A5:-.-A71<=;0-?1=;.1%: N @,-8541=;.1@<=;0-A:5/5,-<;0-?54C-854-=;.1
,.5=>?=-:1 ;:;>>-<=1?4;0:1>?=-:1
$=561:;>:-:-=10:@>?=-:@
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1 %:(7-87@85>-:-=-C857-@/561:5%:(7-87@85>-:5<;=1C$)%: N @ '=;K7;A5:-.-A71<=;0-?1=;.1,- =-C0@M1:61?=;K7-:-.-A71
%:><=-A7-A=5610:;>?5;<=191%:$;?=-M5A-:6-;0;>53@=-A-6@F130=@K?A-%:#>?-85=->4;05
%: N @#<=19-,-5>7:65M1:61;<=191
- %:(:-<=5610<8-F1:5?=;K7;A5;>53@=-:6-
%: N @;.-A86-I5,-2-7?@=@3;05K:613;>53@=-:6-
. %:;.-A86-I5%: N @$;?=-M5A-:6-;0;>53@=-A-6@F13
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,-<8-F-:615:-<8-?@2-7?@=-
- %: #.=-I@:?=;K7;A-:-.-A71%: $;?=-M5A-:6-C-@8-C:5 <;=1C
%:@ ;.-A86-I5,- 2-7?@=@:-.-A861:54C-854-
. %: #.=-I@:?=;K7;A-:-.-A71%: $;?=-M5A-:6-C-@8-C:5<;=1C
%:@ ;.-A86-I5,-?=;K7;A1 <=1A;C-
/ %: #.=-I@:?=;K7;A-:-.-A71%: $;?=-M5A-:6-C-@8-C:5<;=1C
%:@ ;.-A86-I5,-?=;K7;A1 5>?;A-=-
0 %: '=;K7;A5<=;0-?54<=;5CA;0-%:@ ,-85413;?;A54<=;5CA;0-
,-?=;K-7<=;0-?54<=;5CA;0-
1 %:$;?=-M5A-:6-;07@<-/-%:@$=54;05;0<=;0-61<=;5CA;0-
%: N @#.-A1C1C-5C8-C:5<;=1C,- =1-85C;A-:1<=;5CA;01
2 %:;.-A86-I5%: N @$;?=-M5A-:6-;07@<-/-
,-<8-F-:615:-<8-?@
3 %:,-8541>5?:;35:A1:?-=-%:,-8541=1C1=A:5405618;A-
%:#.=-I@:?=;K7;A-:-.-A71,-@>78-05K?1:61C-854-
,.5=>?=-:1 ;:;>>-<=1?4;0:1>?=-:1 $=561:;>:-:-=10:@>?=-:@
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4 %:'=;K7;A5>5?:;35:A1:?-=-%:&5?-:5:A1:?-=@@<;?=1.5
%: N @,-8541>5?:;35:A1:?-=-,- :5;?<5>C-854-
5 %:'=;K7;A5=1C1=A:5405618;A-%: N @,-8541=1C1=A:5405618;A-
,-@?=;K1:1C-8541:-<;<=-A/5
- %:$;?=-M5A-:6-;07@<-/-%: N @(:-<=5610:-<8-F1:5<=54;0;0
C-7@<:5:1C-961>1/5%: N @#.-A1C1C-5C8-C:5<;=1C
,-<;A1F-:61C-7@<:5:1C-
. %:$;?=-M5A-:6-;07@<-/-%: N @(:-<=5610:-<8-F1:5<=54;0;0
C-7@<:5:1C-961>1/5%: N @#.-A1C1C-5C8-C:5<;=1C
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- %: '=;K7;A59-?1=56-8-%:@ ,-85419-?1=56-8-
,-5C0-?59-?1=56-8@<=;5CA;0:6@
. %:#0>?@<-:6-;0/561:-9-?1=56-8-:-C-854-9-
%: N @(7-87@85>-:-;0>?@<-:6-;0/561:-9-?1=56-8-C-@?=;K1:5
9-?1=56-8,-;.=-I@:;0>?@<-:6-
/ %::A1>?5/561@?;7@ N 3=-J1A5:>75;.617?5%:#0>?@<-:6-;0/561:-9-?1=56-8-
%: N @,-85419-?1=56-8-,-@?=;K1:59-?1=56-8:-3=-J1A5:5
- %: :A1>?5/561 @ ?;7@ N 3=-J1A5:>75;.617?5%:$;?=-M5A-:6-C-@8-C:5<;=1C
%: N ;.-A86-I5,-@>8@3@;0>?=-:10=@35485/-
. %: :A1>?5/561 @ ?;7@ N 3=-J1A5:>75;.617?5%: ><=-A7- A=5610:;>?5 3=-J1A5:>754;.617-?-
%: N @=-J1A5:>75;.617?5,-<=1:;>:1;?<5>-:1A=5610:;>?5
,.5=>?=-:1 ;:;>>-<=1?4;0:1>?=-:1 $=561:;>:-:-=10:@>?=-:@
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/ %: :A1>?5/561 @ ?;7@ N 3=-J1A5:>75;.617?5%:$;?=-M5A-:6-C-@8-C:5<;=1C
%: N ;.-A86-I5,-@>8@3@=17;:>?=@7/561
0 %:=-J1A5:>75;.617?5%: N @:A1>?5/561@?;7@ N 3=-J1A5:>75
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1 %::A1>?5/561@?;7@ N 3=-J1A5:>75;.617?5%:#0>?@<-:6-;0/561:-9-?1=56-8-
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7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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#<=19- ,19865K?1 (:-<=5610:-<8-F1:5<=54;0C- C-7@<:5:@C- 3;0 ,-85413;?;A54<=;5CA;0-7;9<; ! ,-8541>5?:;35:A1:?-=- #.=-H@:-?5-:1<8-F1:5?=;K7;A518 1:1=3561C-* #.=-H@:-?5-:1<8-F1:5?=;K7;A5?181/;9@>8@3-* 5;:5H7-<=1956- $=59861:1961:5/1 #.-A1C1<=19-0=M-A5 C-<;=1C:-0;.5? ,-85419-?1=56-8-
7;99-?D-EB7;99-?D.EB
L5=;=-H@: 8-3-6:- %1A-8;=5C-/5;:1=1C1=A1 #>:;A:57-<5?-8 (:-<=5610<8-F1:5?=;K7;A5;>53@=-:6-C-961>1/5 #.-A1C1<=19-0;.-A86-H@DE
,-8541=;.1 =-?7@8-3 @A= <-<5=1 N 05;:5/1 00D**E7;9<;! #.-A1C1<;<=59861:;9 0@3;=;H:;9 7=105?@ =-J1A5:1 ,-8541=1C1=A:5405618;A- #.-A1C1<=19-C-<;>81:59 $;?=-M5A-:6-<;;>:;A@0-?547=-?7 =;.:54 7=105?- ><=-A7-A=5610:;>?5 ;<=191 %1C1=A1 C-7;:>71 $;?=-M5A-:61;07@</- D'E 5/1:/1 ><=-A7-A=5610:;>?5 3=-J1A5:1 7@9@85=-:-0;[email protected]?-7
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@<861:; 61 7;9 9-?1=56-8- D-E 5 7;9 9-?1=56-8- D.E ;0 0;.-A86-H- DE-7?@=-C-:-.-A861:59-?1=56-8:561>?538- -85>9;:-=-H@:0;.-A86-H-@<8-?585!>?-=50@35-A-:>C-:;A;:-.-A861:@7;85H5:@ -7?@=-C-<=1A;C9-?1=56-8- >?538-615 5C:;>5 ! <8@>$) -7?@=- C-<=1A;C 615C95=1:->-M5=; =-H@:-- ?=;K7;A55>?;A-=-9-?1=56-8->@@5C:;>@;0 ! <8@>$),-A5>:1?=;K7;A1:-.-A71=-><;=105?5<; 7;85H5:5 %#&$-% #+& ( %# "!&!+ 5C=-:5654:-.-A75;05>?;30;.-A86-H- %!%#)* "! !%#)*"! !
7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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6105:5H:;6 /561:5 C-9-?1=56-8D-E!7;9 <8@>$A 59-?1=56-8D.E!7;9 <8@>$)
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A501:?5=-?5:-<8-?@/618;7@<:;3<;?=-M5A-:6-<;;>:;A@0-?54=;.:547=105?-:-?-6:-H5:K?;>9;0;.585 7;9-0-9-?1=56-D-E57;9-0-9-?1=56-8-D.E!-?1=56-8D-E>9;<=;/561:585:- !7;9-9-?1=56-8D.E<; !7;9 A;05?5=-H@:-;$) N @
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@<861:;61!>5?:;35:A1:?-=-5 !=1C1=A:5405618;A-;0 5>?;30;.-A86-H- <8@>$A -7?@=- C- <=1A;C 5C:;>5 ! <8@> $A 5 <8-F1:- 61 &5?-: 5:A1:?-= 61@>78-05K?1: - C-?59 61 <;8;A5:-@7@<:54 C-854->5?:;3 5:A1:?-=- 5C0-?- @ @<;?=1.@ A501:?5=-?5;?<5>>5?:;35:A1:?-=-<; :;6 5:05=17?:;6 91?;05 %1C1=A:505618;A5>@ ?-7;J1@>78-05K?1:5 5>A5@?=;K1:5C- ;?78-:6-:617A-=-:-9-K5:57;6@615CA=K58;?=1F1<=-A:;85/152-7?@=5>-8;:-95C:;>! <8@>$A #.-A1C-<=19-0;.-A86-H@C->5?-:5:A1:?-=5C95=1:-61:-?-6:-H5:K?;>9;9@0-85<=59861:1961:5/1
#.=-H@:-?- :-9 61C-?1C:-7-9-?-:- ;.-A1C1 <=19-0=M-A5 @<=;/1:?@;0 :-@7@<:@;[email protected];.-A1C1C-$)
C0-?;61@<=;5CA;0:6@<;7;99-?1=56-8-D-E5D.E $=;0-?;615:-<8-F1:; 05;:5/- 00D**E <;/561:5;0 !C- 610:@05;:5/@5C-5>?55C:;>
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<=1;>?-8;9 3=-J1A5:>7;9C19865K?@ -; -A-:> C- 5CA;J1:61 =-0;A- 3=-J1A5:>7;9 <=10@C1F@>9;<8-?585 ! &?538-615<=A-<=5A=191:->5?@-/56-:-5C:;>;0! <8@>$)>?-615C95=1:-
(>A=41=178-91 <;0561861:;61 .@0@F597@</59- 7;93;?;A54<=;5CA;0-:- 7;619;=-9;;.=-H@:-?55 <;=1C-?161<8-F1:- 3;05K:6- =178-9-8;7-8:;6')>?-:5/5@5C:;>@;0! <8@>$)
A501:?5=-?5 ?=;K7;A1<8-?- -7; >@.=@?; <8-?1 !- ;.-A1C1 <=19- 0=M-A5 C- <;=1C1 50;<=5:;>1 ! C95=5?5 >A1;.-A1C1<=19- =-0:5/59- 5 <=19- 0=M-A5 A;01F5 =-H@:- 5 ;:1<8-F1:59 ;.-A1C-9-5C<=1?4;0:54<1=5;0- (>8@H-6@<;?=1.1<;05F57=-?7;=;H:57=105?
;.585>9; 50=@3@ <=5A=191:@>5?@-/56@C-5C3=-0:6@<;>8;A:;3;.617?-:-5C:;> ! <8@>$) 7;6-615C95=1:-5C ;0;.=1:;37=105?-7;655C:;>5! =105?:5>9;<=59585:-M5=;=-H@:
C95=1:1>@@7@<:1 ;.-A1C1 <=19- 0;.-A86-H59-(>8@H-6@<;?=1.1 <;05F57=-?7;=;H:57=105? #.=-H@:-?5?=;K7;A1-9;=?5C-/561:- ;<=19@<;2@:7/5;:-8:;691?;05-7;>1 C:-0-615:>?-85>-:5
7-<-/5?1? ;<=191 7;9 - @ ;A;9 ;.=-H@:>7;9 <1=5;0@ <=;5CA101:; 7;99;=?5C-/56@3=-J1A5:-;.=-H@:-?5<;6105:>?A1:;6 >?;<5:- 3;05K:619:5A;@;0 &?;<-C-:19-?1=56-8:->=10>?A-61:-3;05K:619:5A;@
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&?538- 612-7?@=- C-1817?=5H:@1:1=356@961>1/*@5C:;>@! <8@>$) ?1>@C-?17@F5 ;.=-H@:>75<1=5;0;.=-H@:-?5?=;K7;A5 & $%!(!$&,-?1817;9@>8@31 961>1/*
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CA=K5?5>-805=-:6-=-H@:-<;=1C-:-0;0-?:@A=5610:;>? &->?-A5?5<=;.:5.58-:> CA=K5?5;.=-H@:25:-:>56>7;3=1C@8?-?-$;=1C:-0;.5?61-:1?;0;.5?5=-><;=105?5<;:-
-7@9@85=-:@0;.5?505;:5H-=59-
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#<=19- ,19865K?1 (:-<=5610:-<8-F1:5<=54;0C-C-7@<:5:@C-3;05:1 ,-85413;?;A54<=;5CA;0-7;9<; ! ,-8541>5?:;35:A1:?-=- #.=-H@:-?5-:1<8-F1:5?=;K7;A51817?=5H:1 1:1=3561C-* #.=-H@:-?5-:1<8-F1:5?=;K7;A5?181/;9@>8@3-* 5;:5H7-<=1956- $=59861:1961:5/1 #.-A1C1<=19-0=M-A5 C-<=1C:-0;.5? ,-85419-?1=56-8-
7;99-?D-EB 7;99-?D.EB
L5=;=-H@: 8-3-6:- %1A-8;=5C-/5;:1=1C1=A1 (<5>-:5@<8-F1:5;>:;A:57-<5?-8 (:-<=5610<8-F1:5?=;K7;A5 C-7@<:5:1 C-961>1/5 #.-A1C1<=19-0;.-A86-H@DE (:-<=5610<8-F1:5?=;K7;A5;>53@=-:6-C-961>1/5 =-?7;=;H:- @8-3-:6- @A=5610:;>:1 <-<5=1 N 05;:5/100D**E7;9<;! #.-A1C1<;<=59861:59 0@3;=;H:597=105?59- =-J1A5:>75;.617?5 ,-8541=1C1=A:5405618;A-
#.-A1C1<=19-C-<;>81:59 $;?=-M5A-:6-<;;>:;A@0-?547=-?7;=;H:54 =;.:547=105?- ><=-A7-A=5610:;>?5;<=191 %1C1=A1 C-7;:>71 $;?=-M5A-:6- ;07@<-/- 5/1:/1 ><=-A7-A=5610:;>?5 3=-J1A5:>754;.617-?- 7@9@85=-:-0;[email protected]?-7
(?;7@ 961>1/-6-:@-=- 3;05:1 :->?-81>@>86101F1<;>8;A:1<=;961:17;61?=1.-<=;7:65M5?557=;C0:1A:5757=;C38-A:@7:653@ "-<;91:-!-?1=56-8>11A501:?5=-<;>?A-=:59/561:-9-
@<861:; 61 7;9 9-?1=56-8- D-E 5 7;9 9-?1=56-8- D.E ;0 0;.-A86-H- DE-7?@=-C-:-.-A861:59-?1=56-8:561>?538- -85>9;:-=-H@:0;.-A86-H-@<8-?585 !>?-=50@35-A-:>C-:;A;:-.-A861:@7;85H5:@ <8@>$) -7?@=-C-<=1A;C9-?1=56-8- >?538-615 5C:;>5 ! <8@> $) -7?@=- C- <=1A;C 61 5C95=1:- >- M5=; =-H@:- - ?=;K7;A5 5>?;A-=-9-?1=56-8- >@ @ 5C:;>@ ;0 ! <8@> $) ,-A5>:1 ?=;K7;A1 :-.-A71 =-><;=105?5 <;7;85H5:5 !-?1=56-8 61 @>78-05K?1: :- =-H@: C-8541 9-?1=56-8- <; @;.5H-61:59 /561:-9- 5C =-:5654:-.-A75 ;0 5>?;3 0;.-A86-H- 5 ?; 9-?1=56-8 D-E <; !7;9 - 9-?1=56-8 D.E <; !7;9
%-0:57@ "" 0-?- 61 @ :;A/@ 0;:-/56- C- =61K-A-:61 >?-9.1:;3 <5?-:6- @ 5C:;>@ !'-7;J1= 9@ 61 0-?; 7;9-0- 3;?;A54 <=;5CA;0- :1 C-.;=-A5?5$)?1 9@ 61 0;0561861:-0;:-/56-@C19865K?@:-7;619F15C3=-05?5>?-9.1:5;.617-?A=5610:;>?5C19865K?->-=-H@:-38-A:17:6531
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"-.-A861:; 61 7;9-0-?=3;A-H71=;.1P/O <;6105:-H:1 A=5610:;>?5 !5 <=59861:- 612-7?@=-0;.-A86-H-@>@95!<8@>$)-7?@=-C-?=;K7;A1<=1A;C- 61@5C:;>@;0 ! <8@> $) -7?@=- C- ?=;K7;A1 <=1A;C- 61 <8-F1:- >- M5=; =-H@:- -7?@=- C-?=-:><;=?:;;>53@=-:6161@5C:;>@;0!%;.-61 @>78-05K?@C-0@M1:->-=-C8571@
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$=;0-85 >9; 7;9-0- 3;?;A54 <=;5CA;0- 7@</@ 00 D'E -7?@=@ :5>9; <;>8-85 C.;3;.617?5A:54 ;7;8:;>?5 - <=;>61H:- <=;0-6:- /561:- ?;9 7@</@ @ <=1?4;0:59 <=;0-6-9- 61 !7;9 $=1A;C>9;<8-?58595?=1F19<=-A:;985/@@5C:;>@;0! <8@>$) D'E61@<8-?5;-A-:>@5C:;>@;0 ! <8@>$)
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!7;9-9-?1=56-8D.E<; !7;9 :->78-05K?@0;.-A86-H- A;05?5=-H@:-;$) N @ '=;K7;A1 <=1A;C- <8-?585 >9; 0@3;9<=-A:;985/@ @ 5C:;>@ !<8@>$) =-><;=10<;A=5610:;>?5
@<861:;610=@3;<=-A:;85/1C- !(>A;97:653;A;0>?A@?;<=10@C1F16159-8;610:@3=-J1A5:@7;6@>9;95<=;/561:585:-5C:;> !@:-<=5610:-<8-F1:5<=54;0C-961>1/-!0-?1961:5/1!=1C1=A:505618;A5!;.-A1C1<=19-0=M-A5!7@</5!5;.-A1C1C-<=59861:50@3;=;H:57=105?@5C:;>@!
$=;0-?;7;9-0- C-854- 3;?;A54<=;5CA;0- 2-7?@=-<;>8-?-:-7;85H5:@;0 7;9 N A1C->- <=;961:;9 @C=-C857@@ /561:59-=M-;0 5<;8;A5:-C-854-=;.1 7@</@00 D'E<8@>$)$=1A;C61<8-?5;P'O@5C:;>@;0!<8@>$) D'E61@<8-?5;0@3 :1C-.;=-A5?5-A-:>
;.585>9;;.-A561>?;<;A1F-:6@961>1H:1C-7@<:5:1 C-@>5?@-/565C-7@<;<=59/- @<861:;61 ! >5?:;35:A1:?-=-5 !=1C1=A:5405618;A- ;05>?;30;.-A86-H- <8@>
$A -7?@=- C- <=1A;C 5C:;>5 ! <8@> $A 5 <8-F1:- 61 &5?-: 5:A1:?-= 61@>78-05K?1:- C-?59 61 <;8;A5:-@7@<:54 C-854- >5?:;3 5:A1:?-=- 5C0-?- @ @<;?=1.@ A501:?5=-?5;?<5>>5?:;35:A1:?-=-<; :;6 5:05=17?:;6 91?;05 %1C1=A:505618;A5>@ ?-7;J1@>78-05K?1:5 5>A5@?=;K1:5C-;?78-:6-:617A-=-:-9-K5:57;6@615CA=K58;?=1F1<=-A:;85/152-7?@=5>-8;:-95C:;>! <8@>$) #.-A1C-<=19-0;.-A86-H@C->5?-:5:A1:?-= 5=1C1=A:105618;A1 5C95=1:- 61:-?-6:-H5:K?;>9;9@0-85<=59861:1961:5/1
C0-?;61@<=;5CA;0:6@<;7;9 9-?1=56-8-D-E5D.E $=;0-?;615:-<8-F1:; 05;:5/- 00D**E <;/561:5;0 !C-610:@05;:5/@5C-5>?55C:;>
7@<861:; 05;:5/-00D++E $;?<5>-: 61 @3;A;= >- 3=-J1A5:>759 <=10@C1F19 ; 5C3=-0:65 <;>8;A:;3 ;.617?- :- :-K19
<=1;>?-8;9 3=-J1A5:>7;9C19865K?@ -;-A-:> C- 5CA;J1:61=-0;A- 3=-J1A5:>7;9 <=10@C1F@>9;<8-?585 ! #05CA;J-H-=-0;A-<=59861:61=-H@:C-0-?5-A-:>:->@9@!<8@>$) ! &?538- 61 5 <=A- <=5A=191:->5?@-/56- :- 5C:;> ;0 ! <8@> $) #.=-H@:-?61-A-:><-61>?;=:5=-:@8-C:5<;=1C
(>A=41=178-91<;0561861:;61.@0@F597@</59- 7;9-0- 3;?;A54<=;5CA;0-:-7;619;=-9;;.=-H@:-?55 <;=1C-?161<8-F1:- 3;05K:6- =178-9-8;7-8:;6')>?-:5/5@5C:;>@;0! <8@>$)
A501:?5=-?5 ?=;K7;A1<8-?--7;>@.=@?;<8-?1 ! ;0?;35C:;>-!;0:;>5>1:-@<=-A@5-095:5>?=-/56@ <;=1C:-<8-?15C:;>5!5@7@<:50;<=5:;>5:-<8-?1 !C95=5?5>A1;.-A1C1<=19-=-0:5/59- :-?17@F1=-H@:1C-<;>81:54 5<=19-0=M-A5 A;01F5=-H@:-5;:1<8-F1:59 ;.-A1C-9-5C<=1?4;0:54<1=5;0-
;.585>9; 50=@3@ <=5A=191:@>5?@-/56@C-5C3=-0:6@<;>8;A:;3;.617?-:-5C:;> ! <8@>$) 7;6-615C95=1:-5C ;0;.=1:;37=105?-7;655C:;>5! =105?:5>9;<=59585:-M5=;=-H@:
C95=1:1>@@7@<:1 ;.-A1C1 <=19- 0;.-A86-H59-(>8@H-6@<;?=1.1<;05F57=-?7;=;H:57=105? #.=-H@:-?5?=;K7;A1-9;=?5C-/561:- ;<=19@<;2@:7/5;:-8:;691?;05-7;>1C:-0-615:>?-85>-:5
7-<-/5?1? ;<=191 7;9 - @ ;A;9 ;.=-H@:>7;9 <1=5;0@ <=;5CA101:; 7;9
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9;=?5C-/56@ 3=-J1A5:- ;.=-H@:-?5 <; 6105:>?A1:;6 >?;<5 :- 3;05K:619 :5A;@ ;0 ,-:19-?1=56-8:->=10>?A-3;05K:6->?;<-61
CA=K1:61<;<5>9-?1=56-8-51A501:?5=-:;61 >86101F1>?A-=:;>?-:61 7;99-?1=56-8-D-E5 7;9-0-9-?1=56-8-D.E A1:?@-8:59-:6-7 7:65M5?5:-?1=1?<=-A:;385/- @C1A501:/56@$) N-;0
&?538- 612-7?@=- C-1817?=5H:@1:1=356@961>1/*@5C:;>@ ! <8@>$) ?1>@C- ?17@F5 ;.=-H@:>75<1=5;0;.=-H@:-?5?=;K7;A5 ,-?1817;9@>8@31 961>1/*
>?538-612-7?@=-@ 5C:;>@! <8@>$)C-?17@F5;.=-H@:>75<1=5;0?-7;J1= >?538-612-7?@=-:-5>?55C:;> A501:?5=-?5 <=54;015?=;K7;A1>-A=191:>754=-C3=-:5H1:6-C-?17@F5<1=5;0 CA=K5?5;.=-H@:<=;5CA;0:61 ?=;K7;A5@<=-A15-095:5>?=-/5615C:;>1 !5 @>78-05K?1:61
3;?;A54<=;5CA;0- (7@<:;61<=;5CA101:;7;9<=;5CA;0-P*O7;9<=;5CA;0-P+O57;9<=;5CA;0-P,O561:-7;K?-:6-<=;5CA;0-;0=1J@61>1<@?197-87@8-/56117A5A-81:?:54 .=;61A- ,-17A5A-81:?:1.=;61A1@C59-6@>1.=;61A55<;K?@6@F5:-A101:5=10;>8610 <=;5CA101:54 <=;5CA;0-$=;0-?;61 <=;5CA101:54 3;?;A54<=;5CA;0- @C=-C8571@/561:5 <8@>$)
&->?-A5?5<=;.:5.58-:> CA=K5?5;.=-H@:25:-:>56>7;3=1C@8?-?-$;=1C:-0;.5?61
7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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3 7 6 7 5 : 3
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! 9 - , 5 - ; K " ) C < 6 7 = 7 , : ; = 7 I
( ) , ) ; )
3
$ 0 > A = >
D C A B 0 = 9 0 @ 0 O C = 0 6 ; 0 D = 4 : = 9 8 6 4 C 3 3 H
( I = 0 3 0 = 6 A 0 A B 0 D 8 B 8 1 8 ; 0 = A A B 0 = 9 0 ? > 5 C = : 2 8 > = 0 ; = > < ? @ 8 = 2 8 ? C ( B 0 = 9 0 @ 0 O C = 0 6 ; 0 D = 4 : = 9 8 6 4 = 0 3 0
=
6 > 3 8 = 4
% ? @ 4 < 0
. 4 < ; 9 8 Q B 4
* = 0 ?
@ 8 9 4 3 = 0 ? ; 0 L 4 = 8 ? @ 8 7 > 3 8 G 0 G 0 : C ? = 8 = C
G 0 6 > 3 8 = 4 G 0 8 6 > 3 8 = C
. 0 ; 8 7 4 6 > B > D 8 7 ? @ > 8 G D > 3 0 : > < ? > ! #
. 0 ; 8 7 4 A 8 B = > 6 8 = D 4 = B 0 @ 0
% 1 @ 0 O C = 0 B 8 0 = 4 ? ; 0 L 4 = 8 B @ > Q : > D 8 4 ; 4 : B @ 8 O = 4
4 = 4 @ 6 8 9 4 G 0 ,
% 1 @ 0 O C = 0 B 8 0 = 4 ? ; 0 L 4 = 8 B @ > Q : > D 8 B 4 ; 4 : > < C A ; C 6 0 G 0 ,
8 > = 8 O : 0 ? @ 4 < 8 9 0
# 9 4 =
8 2 4
% 1 0
D 4 G 4 G 0 ? > @ 4 G = 0 3 > 1 8 B
. 0 ; 8
7 4 < 0 B 4 @ 8 9 0 ; 0
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: > < < 0 B H 1 I F
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@ 0 O C =
; 0 6 0 9 = 0
' 4 D
0 ; > @ 8 G 0 2 8 > = 4 @ 4 G 4 @ D 4
* ? 8 A 0 = 8 C ? ; 0 L 4 = 8 > A = > D = 8 : 0 ? 8 B 0 ;
* = 0
? @ 8 9 4 3 ? ; 0 L 4 = 8 B @ > Q : > D 8 G 0 : C ? = 8 = 4 G 0 < 9 4 A 4 2 8 G 0 6 > 3 8 = C
> 1
0 D ; 9 0 O 8
* = 0
? @ 8 9 4 3 ? ; 0 L 4 = 8 B @ > Q : > D 8 > A 8 6 C @ 0 = 9 0 G 0 < 9 4 A 4 2 8 G 0 6 > 3 8 = C
! @ 0 B : > @ > O = 0 C ; 0 6 0 = 9 0 C D @ 8 9 4 3 = > A = 4 ? 0 ? 8 @ 4 T 3 8 > = 8 2 4 3 3 V , , U : > < ? >
! #
% 1 0
D 4 G 4 ? > 3 C 6 > @ > O = > < : @ 4 3 8 B C
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. 0 ; 8
7 4 @ 4 G 4 @ D = 8 7 3 8 9 4 ; > D 0
% 1 0
D 4 G 4 ? @ 4 < 0 G 0 ? > A ; 4 = 8 <
0 B 8 : @ 0 B : > @ > O = 8 @ > 1 = 8 : @ 4 3 8 B 8
A ? @ 0 D : 0 D @ 8 9 4 3 = > A B 8 > ? @ 4 < 4
' 4 G 4 @ D 4 G 0 : > = A : 4
! C ?
2 8
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= 2 4
A ? @ 0 D : 0 D @ 8 9 4 3 = > A B 8 6 @ 0 P 4 D 8 = A : 8 7 > 1 9 4 : 0 B 0
: C
< C ; 8 @ 0 = 0 3 > 1 8 B 6 C 1 8 B 0 :
* B > : C < 9 4 A 4 2 0 9 0 = C 0 @ 0 6 > 3 8 = 4 = 0 A B 0 ; 4
A C A ; 9 4 3 4 L 4 ? > A ; > D = 4 ? @ > < 9 4 = 4 : > 9 4 B
@ 4 1 0 ? @ > : = 9 8 S 8 B 8 8 : @ > G 3 = 4 D = 8 : 8 : @ > G
6 ; 0 D = C : = 9 8 6 C
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( B 8 6 ; 0 9 4 5 0 : B C @ 0 G 0 4 ; 4 : B @ 8 O = C 4 = 4 @ 6 8 9 C < 9 4 A 4 2 , C 8 G = > A C ! # ? ; C A & + B 4 A C G 0 B 4 : C L 8 > 1 @ 0 O C = A : 8 ? 4 @ 8 > 3 > 1 @ 0 O C = 0 B 8 B @ > Q : > D 8 4 ; 4 : B @ 8 O = 4 4 = 4 @ 6 8 9 4 C
8 G = > A C ! # ( B 8 6 ; 0 9 4 5 0 : B C @ 0
G 0 B 4 ; 4 : > < C A ; C 6 4 < 9 4 A 4 2 , C 8 G = > A C ! # ? ; C A & + 8 G
0 B 4 : C L 8 > 1 @ 0 O C = A : 8 ? 4 @ 8 > 3 B 0 : > P 4 @ 9
4 A B 8 6 ; 0 5 0 : B C @ 0 = 0
8 G = > A ! # ? ; C A & +
D 8 3 4 = B 8 @ 0 B 8 ? @ 8 7 > 3 4 8 B @ > Q : > D 4 A 0 D @
4 < 4 = A : 8 7 @ 0 G 6 @ 0 = 8 O 4 = 9 0 G 0 B 4 : C L 8 ? 4 @ 8 > 3
G D @ Q 8 B 8 > 1 @ 0 O C = ? @ > 8 G D > 3 = 9 4 D > 3 4 L
8 @ 0 O C = 0 3 0 A C = 4 ? @ > 8 G D > 3 = 8 B @ > Q : > D 8 B 9 > = 8 : > 9 8 A 4 > 3 = > A 4 = 0 C ? @ 0 D C ? @ > 3 0 9 C 8 0 3 < 8 = 8 A B @ 0 2 8 9 C G 0 B 4 : C L 8 < 9 4
A 4 2 ! # 8
C A : ; 0 3 8 Q B 4 = 9 4 6 > B > D 8 7 ? @ > 8 G D > 3 0 *
: C ? = > 9 4 ? @ > 8 G D 4 3 4 = > : > < ? @ > 8 G D > 3 0 V , U & @ > 8 G D > 3 = 0 2 8 9 4 = 0 ? @ >
8 G D > 3 0 > 3 @ 4 P C 9 4 A 4 ? C B 4 < O 8 A B 4 3 8 D 8 G 8 > = 4 : 0 ; : C ; 0 2 8 9 4
& @ > 3 0 B > 9 4 ? @ > 8 G D 4 3 4 = 8 7 6 > B > D 8 7 ? @ > 8 G D > 3 0 C G @ 0 G ; 8 : 4 C 2 8 9 4 = 8 ?
; C A & + ( 0 ; 3 8 @ 0 B 8 A D 4 @ 0 O C = 4 D 4 G 0 = > G 0 & +
( 0 A B 0 D 8 B 8 ? @ > 1 = 8 1 8 ; 0 = A
G D @ Q 8 B 8 > 1 @ 0 O C = 5 8 = 0 = A 8 9 A : > 6 @ 4 G C ; B 0
B 0 & > @ 4 G = 0 3 > 1 8 B 9 4
# # $ ! " % ( @ I # J
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" 8 2 4 = 2 4
. 4 < ; 9 8 Q B 4
% ? @ 4 < 0
A ? @ 0 D : 0 D @ 8 9 4 3 = > A B 8 > ? @ 4 < 4
@ 0 P 4 D 8 = A : 8 > 1 9 4 : B 8
A ? @ 0 D : 0 D @ 8 9 4 3 = > A B 8 6 @ 0 P 4 D 8 = A
: 8 7
> 1 9 4 : 0 B 0
) ! * J ( ' ( ) +
. 0 ; 8 7 4 < 0 B 4 @ 8 9 0 ; 0
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. 0 ; 8 7 4 6 > B > D 8 7 ? @ > 8 G D > 3 0
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8 > = 8 O : 0 ? @ 4 < 8 9 0
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4
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3 8 = 4
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! C ? 2 8
0 B 8 : @ 0 B : > @ > O = 8 @ > 1 = 8 : @ 4 3 8 B 8
# 9 4 = 8 2 4
! @ 0 B : > @ > O = 0 C ; 0 6 0 = 9 0 C D @ 8 9 4 3 = > A = 4
? 0 ? 8 @ 4 T 3 8 > = 8 2 4
* = 0 ? @ 8 9 4 3 ? ; 0 L 4 = 8 B @ > Q : > D 8 > A 8 6 C @ 0 = 9 0
G 0 < 9 4 A 4 2 8
* = 0 ? @ 8 9 4 3 ? ; 0 L 4 = 8 B @ > Q : > D 8 G 0 :
C ? = 8 = 4
G 0 < 9 4 A 4 2 8
R 8 @ > @ 0 O C =
; 0 6 0 9 = 0
! ' ) ! % ' % M $
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> 1 0 D ; 9 0 O 8
% 1 0 D 4 G 4 ? @ 4 < 0 G 0
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% 1 0 D 4 G 4 G 0 ? > @ 4 G
= 0 3 > 1 8 B
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4 ; 4 : B @ 8 O = 4 4 = 4 @ 6 8 9 4
G 0 ,
% 1 @ 0 O C = 0 B 8 0 = 4 ? ; 0 L 4 = 8 B @ > Q : > D 8
B 4 ; 4 : > < C A ; C 6 0 G 0
,
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'= T CR8@>@0OC=.030B80D0=A
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2 '= T >10D;90O8'= T C&>B@0S8D0=90G0C;0G=8?>@4G
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4 '= T %1@0OC=B@>Q:>D0=010D:4<0B4@890;0'= T &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.0B@>Q:>D48AB>D0@0
5 '= T >10D;90O8'= T CR8@>@0OC=
.08G<8@4=9450:BC@0G0?@4D>G88AB>D0@
6 '= T .0;874<0B4@890;0'= T C%1@0OC=B@>Q:>D0=010D:4<0B4@890;0
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'= T C8>=8O:0?@4<890.0C?8A0=48C?;0L4=438>=824
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'= T C>10D;90O8.050:BC@C=010D;94=4@>14
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'= T C>10D;90O8.050:BC@C?@4D>G0
2 '= >10D;90O8'= T CR8@>@0OC=
.08G<8@4=9450:BC@4?@4D>G0
3 '= %1@0OC=B@>Q:>D0=010D:4@>14'= T C>10D;90O8
.050:BC@C>A86C@0=90@>14
4 '= .0;874@>14CA:;038QBC'= T C%1@0OC=B@>Q:>D0=010D:4@>14
'= T C*:0;:C;8A0=0@0G;8:0C2894=8.0CA:;038QB4=94@>14
'= )@>Q:>D8<0B4@890;0
'= T C.0;874<0B4@890;0.08G30B8<0B4@890;C?@>8GD>3=9C
0 '= )@>Q0:?@>30B87?@>8GD>30'= T C.0;8746>B>D87?@>8GD>30
.0B@>Q0:?@>30B876>B>D87?@>8GD>30
1 '= T !C?28'= T C&@87>38>3?@>3094?@>8GD>30
'= T C%10D4G4G0&+.0?@>30B4?@>8GD>34
2 '= !C?28'=C&@87>38?>?@>3094@>14
'= %10D4G4G0&+.0?@>30BC@>1C
3 '= )@>Q0:?@>30B4@>14'= T C.0;874@>14CA:;038QBC
.0B@>Q0:?@>30B4@>14
4 '= *:0;:C;8A0=0@0G;8:0C2894=8'= T C)@>Q0:?@>30B4@>14
.08A:=98S4=94@0G;8:4C2894=8
'= T 0B8:@0B:>@>O=858=0=A89A:8:@438B8'= T CR8@>@0OC=
.030B8:@0B:>@>O=8:@438B
.18@AB@0=4 >=>AA0?@4B7>3=4AB@0=4 &@894=>A=0=0@43=CAB@0=C
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'= @0P4D8=A:8>194:B8'= .0;874@4G4@D=873894;>D0'= !C?28'= >>3E8;;
'= T C%10D4G4?>3C6>@>O=><:@438BC'= T C*=0?@8943=0?;0L4=8?@87>3G0
G0:C?=8=CG0<94A420'= T C%10D4G4G0?>@4G=03>18B'= T C%10D4G4G08G30B4<94=824
'= R8@>@0OC=.0:C?>D8=C?@43CG4L0
0 '= T &>B@0S8D0=90G0>1@0OC=0BC:0<0BC8&+'= TC&@87>38>3:0<0B0'= T C%10D4G4G0&+
.08A?>AB0D;94=C50:BC@CG0:0<0BC
1 '= R8@>@0OC='= T C0B8:@0B:>@>O=858=0=A89A:8:@438B8
'= T C&>B@0S8D0=90G0>1@0OC=0BC:0<0BC8&+
.0?>D@0B:@438B08=0?;0BC:0<0B4
0 '= %1@0OC=B@>Q:>D0=010D:4'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.0=010D:CG0;870A88@4G4@D=873894;>D0
1 '= %1@0OC=B@>Q:>D0=010D:4'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.050:BC@C?@4D>G0
2 '= >10D;90O8'= T CR8@>@0OC=
.08G<8@4=9450:BC@4
3 '= .0;874A8B=>68=D4=B0@0'= .0;874@4G4@D=873894;>D0
'= T C%1@0OC=B@>Q:>D0=010D:4.0CA:;038QB4=94
4 '= (8B0=8=D4=B0@CC?>B@418'= T C.0;874A8B=>68=D4=B0@0
.08G30D0=94=010D;94=87G0;870A8
5 '= )@>Q:>D8A8B=>68=D4=B0@0'= T CA?@0D:0D@8943=>AB8A8B=>[email protected]>B?8A =><8=38@4:B=><<4B>3><
6 '= )@>Q:>D8@4G4@D=873894;>D0'= T C.0;874@4G4@D=873894;>D0
.0CB@>Q4=4@4G4@D=43894;>D4
.18@AB@0=4 >=>AA0?@4B7>3=4AB@0=4 &@894=>A=0=0@43=CAB@0=C
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7 '= )@>Q:>D8CA;C60?>?@0D:8'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.0CA;C6C?>?@0D:4
8 '= >10D;90O8'= T C#94=824
'= T C%AB0;8?@87>38.08G<8@4=9450:BC@4
'= )@>Q:>D8<0B4@890;0'= T C.0;874<0B4@890;0
.08G30B8<0B4@890;C?@>8GD>3=9C
0 '= R8@>@0OC='= C1828>3?@>3094C;060=90
'= T C!@0B:>@>O=0C;060=90CD@8943=>A=4 ?0?8@4 T 38>=824
.0?@>309C38>=82033V,,U
1 '= T !@0B:>@>O=0C;060=90CD@8943=>A=4 ?0?8@438>=824
'= T CR8@>@0OC=.0:C?>D8=C38>=82033V--U
0 '= D0=A8G06@0P4D8=A:4>194:B4'= T CR8@>@0OC=
.030B80D0=A
1 '= D0=A8G06@0P4D8=A:4>194:B4'= &>B@0S8D0=90G0C;0G=8?>@4G.0?@8<;94=C50:BC@CG00D0=A
2 '= =D4AB82894CB>:C T 6@0P4D8=A:8>194:B8'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.0?@DC?@8D@4<4=CA8BC0289C
3 '= >10D;90O8'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T CD0=A8G06@0P4D8=A:4>194:B4'= T CR8@>@0OC=
.08G<8@4=9450:BC@4
0 '= )@>Q:>D8@4:;0<4'= T C%10D4G4G0&+
'= T C.0;8746>B>D87?@>8GD>30.030B4?@>8GD>34
1 '= *=0?@8943?;0L4=8 B@>Q:>D8 @4:;0<4 G0 <94A428'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.0?;0L4=C6>38Q=9C@4:;0<C
.18@AB@0=4 >=>AA0?@4B7>3=4AB@0=4 &@894=>A=0=0@43=CAB@0=C
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2 '= >10D;90O8'= T CR8@>@0OC=
.08G<8@4=9450:BC@4
0 '= )@>Q:>D8?;0B0?@>8GD>3=90
'= )@>Q:>D8?;0B0C?@0D0?@>3090803<8=8AB@02890
'= T C%10D4G4?@4<0G0?>A;4=8<'= T C%10D4G4G0?>@4G483>?@8=>A4
8G8=0?;0B4.0>1@0OC=?;0B0
1 '= T &@4;0G=8S8@>@0OC='= %10D4G4G0?>@4G483>?@8=>A48G8=0?;0B4
'= T CR8@>@0OC=.08G<8@4=94>10D4G0
2 '= T ;0609=0
'= T C&@4;0G=8S8@>@0OC=.0G03CS4=941;0609=4
3 '= T %10D4G4?@4<0G0?>A;4=8<'= T C;0609=0
.08G<8@4=94>10D4G0?@4<0G0?>A;4=8<
0 '= =D4AB82894CB>:C T 6@0P4D8=A:8>194:B8'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.03@C6C?@8D@4<4=CA8BC0289C
1 '= >10D;90O8'= T C%10D4G4?>3C6>@>O=><:@438BC
.08G<8@4=9450:BC@4
'= >10D;90O8'= T CR8@>@0OC=
.0 8G<8@4=94 C:C?=87 >10D4G0 ?@4<03>10D;90O8<0
'= T )@>Q:>D80<>@B8G02894'= T CA?@0D:0D@8943=>AB86@0P4D8=A:87
>194:0B0'= T CA?@0D:0D@8943=>AB8>?@4<4'= T CA?@0D:0D@8943=>AB8;824=24
.0>1@0OC=0<>@B8G02894
0 '= #0=90: T >AB0;8@0A7>38'= )@>Q:>D8<0B4@890;0G0:0;>@0ABC@:D0@8;><
'= T C.0;874<0B4@890;0'= T C%10D4G4G0&+
.0>1@0OC=<0=9:0=0B4@4B?@0D=>6;820
1 '= .0;874<0B4@890;0'= T C+8Q:>D8 T >AB0;8?@87>38
.0CBD@P4=8D8Q0:<0B4@890;0
.18@AB@0=4 >=>AA0?@4B7>3=4AB@0=4
&@894=>A=0=0@43=CAB@0=C
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0 '= %1@0OC=0B80=4?;0L4=8B@>Q:>D84;4:B@8O=44=4@6894G0,'= &>B@0S8D0=90G0C;0G=8?>@4G'= %AB0;8@0A7>38
'= T C>10D;90O8.0?@8AB86;C50:BC@CG0,
1 '= )@>Q:>D84;4:B@8O=44=4@6894'= T C%1@0OC=0B80=4?;0L4=8B@>Q:>D8
4;4:B@[email protected]>1@0OC=B@>Q:>D04;4=4@6894G0B4:CL8<94A42
2 '= %1@0OC=0B80=4?;0L4=8B@>Q:>D8 B4;4:><CA;C60G0,'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8
'= T C%AB0;8?@87>38.0?@8AB86;C50:BC@CG0,
3 '= )@>Q:>D8B4;4:><CA;C60'= &>B@0S8D0=90G0C;0G=8?>@4G
'= T C>10D;90O8.0B@>Q:>D4B4:CL46<94A420
0 '= *=0?@8943=0?;0L4=8?@87>38G0G0:C?=8=CG06>38=4'= *=0?@8943=0?;0L4=8?@87>38G0G0:C?=8=CG0<94A420
'= T C&@87>38>3G0:C?=8=4
.0?@87>34B4:CL46<94A420
1 '= )@>Q:>D8>A86C@0=90'= T C*=0?@8943?;0L4=8B@>Q:>D8
>A86C@0=90G0<94A428.0B@>Q:>D4B4:CL46<94A420
2 '= )@>Q:>D8@4:;0<4'= T C*=0?@8943?;0L4=8B@>Q:>D8
@4:;0<4G0<94A428.0B@>Q:>D4B4:CL46<94A420
3 '= )@>Q:>D8G0:C?=8=4'= T C*=0?@8943?;0L4=8B@>Q:>D8G0:C?=8=4G0
<94A428.0B@>Q:>D4B4:CL46<94A420
0 '= )@>Q:>D8C?@0D48?@>3094'= T C'0A?>@43B@>Q:>D0C>1@0OC=C
58=0=A89A:>6@4GC;B0B0.0?@4=>AB@>Q:>D0=0C?@0DC8?@>309C
1 '= &@>8GD>3=90CB>:C'= T C'0A?>@43B@>Q:>D0G0>1@0OC=CO8=:0
.0?@4=>AB@>Q:>D0=0?@>8GD>3=9C
.18@AB@0=4 >=>AA0?@4B7>3=4AB@0=4
&@894=>A=0=0@43=CAB@0=C
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2 '= .0;8746>B>D87?@>8GD>30'= T C&@>8GD>3=90CB>:C
.0?@4=>A=0G0;874
3 '= !C?28
'= T C%10D4G4G0&+'= T C&@87>38>3?@>3094?@>8GD>30
.0?@>30B4?@>8GD>34
4 '= )@>Q0:?@>30B87?@>8GD>30'= T C.0;8746>B>D87?@>8GD>30
.0B@>Q0:?@>30B876>B>D87?@>8GD>30
5 '= %10D4G4G0&+'= &>B@0S8D0=90G0C;0G=8?>@4G
.08GD@Q4=>A0;38@0=94@0OC=0&+0
0 '= &@87>38>3?@>3094?@>8GD>30'= &@87>38>3?@>3094@>14
'= &@87>38>3G0:C?=8=4'= +8Q:>D8 T >AB0;8?@87>38'= %AB0;8?@87>38'= T &@87>38>3:0<0B4
'= T C%1@0OC=?>A;>D=>6@4GC;B0B0.0?@4=>A?@87>30
1 '= %1@0OC=?>A;>D=>6@4GC;B0B0'= T C)@>Q0:?@>30B87?@>8GD>30
'= T C)@>Q0:?@>30B4@>14'= T C)@>Q:>D8C?@0D48?@>3094
'= T C#0=90: T >AB0;8@0A7>38
'= T CC1828>3?@>3094C;060=90'= T C%AB0;8@0A7>38
.0?@4=>A@0A7>30
2 '= C18B0:B4:CL46?4@8>30'= T C%1@0OC=?>A;>D=>6@4GC;B0B0
.0>1@0OC=@4GC;B0B0
.18@ AB@0=4 >=>AA0?@4B7>3=4AB@0=4 &@894=>A=0=0@43=CAB@0=C
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='1:64/4+
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7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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5977+=B+C@ 5977+=B,C@
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+:97/8++=/;34+6<//?3./8=3;+:9:6+8<537-34/8+7+
>:64/894/ 597 7+=/;34+6+B+C3 597 7+=/;34+6+B,C9. .9,+?64+F+ BC+5=>;+A+8+,+?64/837+=/;34+6834/<=316+:+<798+;+F>8.9,+?64+F+>:6+=363+?+8< A+89?98+,+?64/8>5963F38>9,363<79;+F>8A+.+=3+?+8<8+3A89<:6><"' ";37363<79 0+5=>;/0+5=>;> A+ :;/?9A7+=/;34+6+ > 3A89<> :6><"'3 0+5=>;>
A+=;9I59?/3<=9?+;+ 7+=/;34+6+>3A89<>9.:6><"' +5=>;+A+:;/?9A4/3A73;/8+<+K3;9;+F>8+*+?3<8/=;9I59?/8+,+?5/;+<:9;/.3=3:95963F383+=/;34+64/><56+.3I=/8
>:363<79 9. .;>1/ :;+?8/9<9,/ 1;+H/?38<59A/7643I=/F34+ 4/?;34/.89<=8+ =/7/64>>19?9;+"9;/<5+>:;+?+:;9-34/836+4/?;34/.89<=A/7643I=+8+ 39,;+F>8+6+:9;/A8+ :;97/= 8/5;/=838+ > :;9-/8=> "9;/A 4/ :6+D/8 <+ K3;9 ;+F>8+ ";3764/8+ 4/ 0+5=>;+.9,+?64+F+A+>;/H/84/A/7643I=+8+:6><"'5+59,3</ 3A?;I36+:9,964I+84+8+A/7643I=>+5=>;+4/:6+D/8+*/7643I=/4/<=+?64/89>>:9=;/,>
+,+?64/89 4/ 597+.+ =;19?+F5/ ;9,/ N-M 3<=/ ?;<=/ :9 -34/83 9. :9 597+.>";3764/8+ 4/ 0+5=>;+ .9,+?64+F+ 8+ <>7> :6>< "'+ ";3764/8 4/ ;+F>8.9,+?64+F+ A+ =;9I59?/ :;34/?9A+ 8+ <>7> :6>< "'+ ";3764/8+ 4/ 0+5=>;+.9,+?64+F+ A+ =;9I59?/ >=9?+;+ 8+ <>7> :6>< "'+ ";3764/8 4/ ;+F>8 A+=;+8<:9;=899<31>;+84/9. #9,+4/><56+.3I=>A+.>K/8+<+ ;+A635/>-34/83
";37363 <79 0+5=>;> 9. BC A+ 8+,+?64/83 7+=/;34+6 3A :;?/ :9<69?8/ :;974/8/ 3 =9 :9
4/.383F894-34/83A+7+=/;34+6B+C597:6><"'37+=/;34+6B,C597:6><"'!.9,;/88+74/?;34/.89<83;+,+=9.59434/8+?/./88+0+5=>;39,+?64+F4/
7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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3<59;3<=39+?+8< 9,;+F>8+=4/ +?+8<:+ 4/<=9;83;+8>6+A83:9;/A+ ;+A635><79:6+=3633A>A/=915;+=59;9F8915;/.3=+
9,363<790+5=>;>A+19.3I84/9<31>;+84/379?38/8+3A89< +5=>;+4/3A73;/8+<=91.+8+3<:6+D/8+4/3+598=+-34+A+<6>K,/83:>=;+.835>>3A89<>9.
&:9K+;>4/>83I=/89 597 7+=/;34+6+N+M3 5977+=/;34+6+N,M+=/;34+64/,399<31>;+8=+59 .+ 9<31>;+?+4>D/.;>I=?9N* M8+9<89?>A+:3<835+:;3A8+4/I=/=>9. +9<=+=+5 3./8+=/;/=:;+?89163-+ B((C
+ =/7/64>>19?9;+3 3<:9<=+?64/891 8+I/1 ;+F>8+ 5>:+- :;+?8+9<9,+ B/=+C >:6+=36+ 8+74/+?+8<>3A89<>9.:6><"'A+ 5>:9?38>19=9?32:;93A?9.++598>:6+D/891+?+8<+ 3<:9;>F363 <79 597 19=9?32 :;93A?9.+ >A 7+;K> 3 "' $56+.3I=/ 4/;+A.>K/89:9:;93A?9.894-34/83<=975>:->:;9.+63<793597;9,/3A<56+.3I=+>A"'$56+.3I=/4/;+A.>K/89:9:;9.+4894?;34/.89<=3"9=;+K3?+84/9.5>:-+B/=+C4/8+:6+D/89>A37+4>D3>9,A3;3+?+8<
"9<69?83<>,4/5= (( 5>:394/8+,/;A3 9,3F832.3983-+:;/.>A/D+BC:9-34/83:9.3983-3F37/4/9,/A,34/H/897+84/9.5+:3=+6+:;/.>A/D+BC";9?3A34+,;95/;+3A89<3:9.398-3&5>:8+?;34/.89<=5>:64/832.3983-+4/:6+D/8+
*+3A1;+.84>>:;+?8/A1;+./594>1;+.379>?6+<=3=94;/K343>=;9I363<795977+=/;34+6+B,C*+4/.+8.39;+.9?+8+>:;+?894A1;+.3594383<79,363>791>D89<=3<+73.+A+?;I379+81+K9?+63<79.9,+?64+F+ 1;+H/?38<59:;/.>A/D/59438+74/ A+=/><6>1/0+5=>;3<+93A89<9. :6><"'>1:;/7+.9,+?64+F>3A73;/84/3A.+=37F/597
#+.835 </ ?;+=39 <+ <6>K,/891 :>=+:9.89</D3 9,;+F>8 :>=891 8+691+ :9 597/ <> 9,;+F>8+=/.8/?83-/ 3 =;9I59?3 :;/?9A+ > 3A89<> #+A635+ 4/ ?;+D/8+ > ,6+1+48>"9=;+K3?+84/9.9<31>;+?+4>D/1.;>I=?+B*C4/8+:6+D/89
A.+=94/>:;93A?9.84> 5977+=/;34+6+B+C3 5977+=/;34+6+B,C $5>:I=38+.3983F+;+ 4/9.6>F36+.+.9,3=33A.?943A+;/A/;?/ $5>:I=38+ .3983F+;+ 4/.9834/6+ 3
9.6>5> 9 .3<=;3,>-343 .3?3./8.832 .3983-+ 3 =9 > 9.89<> 8+ /73=9?+8/ ;/.9?8/ .3983-+%;K3I8+?;34/.89<=.3983-+4/8+.+=>7/73<34/ :9.3983-33<=;3,>3;+8/<>.3?3./8.8/.3983-/
?3./8=3;+=3=;9I59?/:6+=++59<>,;>=9:6+=/9.=913A89<+ 9.89<3</8+>:;+?>:;9.+4> 3+.7383<=;+-34>8+3A1;+.84>>:;+?8/A1;+./9=:+.+3A89<+9<=+=+5 </9.89<38+:;93A?9.84>:9;/A33.9:;389<3 3A3 8+:6+=/ A73;/8/<> <?/9,+?/A/ :;/7+ A+:9<6/837+ ?9.3=3;+F>8+39 8/:6+D/8379,+?/A+7+3A:;/=29.891:/;39.+ <+,6+1+48/ 39,+?/A/A+:9;/A/3.9:;389</3A38+:6+=/<+K3;9;+F>8+
A73;/8/<?/9,+?/A/:;/7+.9,+?64+F37+&<6>F+4> :9=;/,/:9.3D35;+=59;9F835;/.3=
*,91 8/3<:>84/84+ ;95+ 3<:9;>5/ 9. .9,+?64+F+ <> 8+:6+D/83 :;329.3 3A?9. <+ K3;9;+F>8+&?3.97>+8+63=3F5>/?3./8-34>5>:-+B)C>=?;H/894/.+4/:9=;+K3?+84/>3A89<> A+<=+;4/69 + :;34/.691 :;+?8/ <6>K,/ >:;+?+ 4/ .9834/6+ 9.6>5> 9 9=:3<> :9=;+K3?+84+ >-4/6383
!,;+F>8+=3 =;9I59?/ +79;=3A+-34/ 638/+;8+ 7/=9.+ <=+6832 <;/.<=+?+ +59 <> :;9<4/F8/ <=9:/+79;=3A+-34/8+19.3I84/783?9>A+1;+H/?38/ A+9:;/7>*+8/7+=/;34+68+<;/.<=?+19.3I84+<=9:+4/ <;/.<=+?+9:;/7/</59;3<=369>1;+.84>>:;+?8/A1;+./
9:;389< A+ <56983I=/ ?/A+89 A+ 3A1;+.84> :9<69?8/ A1;+./ 3A89<3 :6>< "' *1;+.+4/A+?;I/8+3<=+?64/8+>>:9=;/,> +:6+D/8+<>:;/9<=+6+:9=;+K3?+84+9.5>:+-+ "6+=363<799,+?/A/:93A.+=97F/5>
A?;I/84/ :9:3< 7+=/;34+6+3 /?3./8=3;+894/ <64/./D/<=?+;89 <=+84/ 597 7+=/;34+6+B+C35977+=/;34+6+B,C?/8=>+6837+84+55843K3=38+=/;/=:;+?89163-+>A/?3./8-34>"' L+9.9A?964/835+694/
$=316+4/ 0+5=>;+A+/6/5=;3F8>/8/;134>A+=/5>D39,;+F>8<53:/;3.> 3A89<>:6><"'*+=/6/597><6>1/<=316+4/0+5=>;+A+:;/=29.83:/;39.74/</-(>3A89<> :6><"' + A+ =/5>D39,;+F>8<53:/;39. =+59H/;4/ <=316+0+5=>;+ 8+3A89< :6><"'
?3./8=3;+=3:;329./3=;9I59?/<+?;/7/8<532;+A1;+83F/84+A+=/5>D3:/;39. A?;I3=39,;+F>8:;93A?9.84/?9./D3;+F>8+.+<>8/:;93A?9.83=;9I59?3=49835943</9.89</8+
>:;+?> :;9.+4> 3 +.7383<=;+-34> 3 ><56+.3I=/84/ 19=9?32 :;93A?9.+ &5>:89 4/ :;93A?/./89 597 ";93A?9.+ B(C ";93A?9.8+ -34/8+ :;93A?9.+ 9.;/H>4/ </ :>=/7 F3<=/.3?3A398/5+65>6+-34/";9.+=94/:;93A?/./83219=9?32:;93A?9.+>A;+A635/>-34/83:6><"'$+6.3;+=3<?/;+F>8/?/A+89A+"'
$+<=+?3=3:;9,83,36+8< A?;I3=39,;+F>8038+8<34<591;/A>6=+=+"9;/A 8+.9,3=4/
7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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$#
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#=59585>9;2-7?@=@;0DEC-:-.-A861:59-?1=56-85C<=A1<;>8;A:1<=;961:15?;<; 6105:5J:;6 /561:5 C- 9-?1=56-8 D-E 7;9 <8@> #) 5 9-?1=56-8 D.E7;9 <8@> #)"0;.=1: :-9 61A=5610:;>:5 =-.-? ;0 7;65 61 :-A101: :-2-7?@=5 ;.-A86-J 61 5>7;=5>?5; -A-:> ;.=-J@:-? 61 -A-:> <- 61 >?;=:5=-: @8-C:5 <;=1C -=-C857@>9;<8-?5855C@C1?;37=-?7;=;J:;37=105?-
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C0-?;61@<=;5CA;0:6@ 7;99-?1=56-8-D-E5 7;99-?1=56-8-D.E "0-31:/561C-=178-9@<=59861:-612-7?@=-C-;38-L-A-:61@6-A:599105659-@5C:;>@;0
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7/28/2019 Racunovodstvo - Pomocni Materijal Za Pripremu Ispita - Uradjeni Zadaci
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1 %: '=;N7;A5 <=;0-?54<=;5CA;0-%: Q @,-85413;?;A54<=;5CA;0-
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7;97;9 7;9
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#.=-L@:7-8-
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$=;5CA101:-7;85L5:-
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)=5610:;>?17A5A-81:?:54 6105:5/-
)=5610:;>?0;A=N1:1 <=;5CA;0:61B
561:-<; 6105:5/5 <=;5CA;0-
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)=5610:;>?17A5A-81:?:546105:5/- ! 7;9 !7;9
(7@<:;?=;N7;A5 !'=;N7;A5@<=-A1<=;0-615-095:5>?=-/561 !'=;N7;A5<=;5CA;0:61 !
:?1=:5;.=-L@:!(7@<:5?=;N7;A5<=;5CA;0:61!
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!B !%( !$=;0-6:-/561:-<=561$)- !$) !
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(:;4
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