{"id":2646,"date":"2021-11-10T15:30:46","date_gmt":"2021-11-10T14:30:46","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=2646"},"modified":"2023-12-11T09:10:26","modified_gmt":"2023-12-11T08:10:26","slug":"10-novembar-dan-racunovodja","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/10-novembar-dan-racunovodja\/","title":{"rendered":"10. novembar dan ra\u010dunovo\u0111a"},"content":{"rendered":"

Za\u0161to je ba\u0161 10. novembar dan ra\u010dunovo\u0111a<\/p>\n\n\n\n

10. novembar je Me\u0111unarodni dan ra\u010dunovo\u0111a \u2013 profesionalni praznik svih ra\u010dunovo\u0111a, a \u010desto se naziva i Me\u0111unarodni dan ra\u010dunovodstva. Mnoge zemlje su uzele neki drugi datum kao dan ra\u010dunovo\u0111a doti\u010dne zemlje.<\/p>\n\n\n\n

10. novembra 1494. godine u Veneciji je objavljena knjiga \u201cSumma de Arithmetica, Geometria, Proportioni i Proportionalita\u201d (\u201cSve o aritmetici, geometriji i proporcijama i proporcionalnosti\u201d). Autor je italijanski matemati\u010dar i franjeva\u010dki fratar Luca Bartolomeo de Pacioli.<\/p>\n\n\n\n

Ovo je prva knjiga koja je imala za cilj da sa\u017eme matemati\u010dko znanje tog vremena.<\/p>\n\n\n\n

Jedan od Tractatus od Summa, pod nazivom \u201cParticularis de computis et scripturis\u201d (\u201cDetalji obra\u010duna i evidentiranja\u201d) daje detaljan opis venecijanskog knjigovodstva. To je bio prvi \u0161tampani esej o dvojnom knjigovodstvu \u2013 pod nazivom \u201cMetoda Venecije\u201d.<\/p>\n\n\n\n

Iako je dvojno knjigovodstva vo\u0111eno vekovima, Pacioli je sa 27 stranica rasprave na temu dvojnog ra\u010dunovodstva zaslu\u017eio zvanje \u201cotac modernog ra\u010dunovodstva.\u201d U objavljenoj raspravi uklju\u010dena je ve\u0107ina obra\u010dunskih metoda koje mi danas poznajemo.<\/p>\n\n\n\n

Na primer, on je opisao kori\u0161\u0107enje poslovnih knjiga. Njegove poslovne knjige su uklju\u010divale imovinu (uklju\u010duju\u0107i potra\u017eivanja i zalihe), obaveze, kapital, prihod, rashod i ra\u010dune. Prikazao je zatvaranja poslovnih knjiga na kraju godine i predlo\u017eio da se uspostavi ravnote\u017ea koriste\u0107i uravnote\u017eene poslovne knjige. Njegov prikaz metode ukazivao je na \u0161irok raspon tema iz ra\u010dunovodstva i etike u obra\u010dunu tro\u0161kova.<\/p>\n\n\n\n

Brojni sitni detalji tehnike knjigovodstva utvr\u0111enih od Paciolija su kori\u0161\u0107eni u ra\u010dunovodstvenoj profesiji tokom slede\u0107a \u010detiri veka.<\/p>\n\n\n\n

Najbolji dokaz da je Paciolijev rad bio veoma zna\u010dajan je \u010dinjenica da je 1494. godine to bio veoma skup poduhvat jer je Guttenberg samo 25 godina ranije izmislio metalni tip slova.<\/p>\n\n\n\n

Izvor: aktivasistem.com<\/p>","protected":false},"excerpt":{"rendered":"

Za\u0161to je ba\u0161 10. novembar dan ra\u010dunovo\u0111a<\/p>","protected":false},"author":2,"featured_media":2649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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