Raamatupidamine lihtsalt ja selgelt
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Raamatupidamine lihtsalt ja selgelt

About the Book

About the Author

Table of Contents

  • Sissejuhatus
  • 1. Kümme head põhjust oma ettevõtte asutamiseks
  • 2. Eve Disain OÜ sündimise lugu
  • 3. Eve Disain OÜ raamatupidamise alustamine
  • 4. Raamatupidamise liigid
    • Eesti hea tava ja rahvusvahelised standardid
    • Finantsarvestus, juhtimisarvestus ja maksuarvestus
  • 5. Raamatupidamise korraldamine
    • Riigipoolsed nõuded
    • Korras raamatupidamine
    • Raamatupidamise korraldamise võimalused
    • Koostöö raamatupidajaga
    • Online raamatupidamine või klassikaline raamatupidamine
  • 6. Majandustehingud ja nende registreerimine
    • Kontod
    • Kontonumbrid
    • Kontoklassid
    • Raamatupidamiskanded
  • 7. Majanduskulude aruanne
    • Majanduskulude aruande vajalikkus
    • Majanduskulude väljamaksmine
  • 8. Tekkepõhine ja kassapõhine raamatupidamine
    • Kassapõhine raamatupidamine
    • Tekkepõhine raamatupidamine
  • 9. Algdokumentide vorminõuded ja säilitamine
    • Mis on raamatupidamise algdokument?
    • Algdokumendi vorminõuete hierarhia
    • Algdokumentide parandamine
    • Raamatupidamisdokumentide säilitamine
  • 10. Müügiarve väljastamine
    • Kohustuslikud andmed arvel
    • Praktikas täiendavalt lisatavad andmed
  • 11. Ravikindlustus
    • Ravikindlustus ettevõtjana
    • Ravikindlustuse hind
  • 12. Palgaarvestus
    • Töötaja palgaarvestuse näide
    • Juhatuse liikme tasu maksustamise erinevus
  • 13. Töötamise register
    • Registreerimise kohustuslikkus
    • Registreerimise liigid
  • 14. Põhivara ja käibevara
    • Käibevara
    • Põhivara
  • 15. Lähetuskulud
    • Lähetuskulude aruanne
    • Lähetuses käimise tõestamine
    • Lähetuskulude hüvitamine
  • 16. Finantsaruanded
    • Bilanss
    • Omakapitali aruanne
    • Kasumiaruanne
    • Rahavoogude aruanne
  • 17. Reskontrod
  • 18. Aastaaruanne
  • 19. Dividendide maksmine
    • Dividendide kajastamine raamatupidamises
    • Mis siis saab, kui tegime otsuse ära, aga raha väljamaksmiseks ei ole?
    • Millal ei tohi dividende maksta?
  • Lõpetuseks

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