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Raamatupidamine lihtsalt ja selgelt

Krista Teearu

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Krista Teearu

Contents

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

  1. Eesti hea tava ja rahvusvahelised standardid
  2. Finantsarvestus, juhtimisarvestus ja maksuarvestus

5. Raamatupidamise korraldamine

  1. Riigipoolsed nõuded
  2. Korras raamatupidamine
  3. Raamatupidamise korraldamise võimalused
  4. Koostöö raamatupidajaga
  5. Online raamatupidamine või klassikaline raamatupidamine

6. Majandustehingud ja nende registreerimine

  1. Kontod
  2. Kontonumbrid
  3. Kontoklassid
  4. Raamatupidamiskanded

7. Majanduskulude aruanne

  1. Majanduskulude aruande vajalikkus
  2. Majanduskulude väljamaksmine

8. Tekkepõhine ja kassapõhine raamatupidamine

  1. Kassapõhine raamatupidamine
  2. Tekkepõhine raamatupidamine

9. Algdokumentide vorminõuded ja säilitamine

  1. Mis on raamatupidamise algdokument?
  2. Algdokumendi vorminõuete hierarhia
  3. Algdokumentide parandamine
  4. Raamatupidamisdokumentide säilitamine

10. Müügiarve väljastamine

  1. Kohustuslikud andmed arvel
  2. Praktikas täiendavalt lisatavad andmed

11. Ravikindlustus

  1. Ravikindlustus ettevõtjana
  2. Ravikindlustuse hind

12. Palgaarvestus

  1. Töötaja palgaarvestuse näide
  2. Juhatuse liikme tasu maksustamise erinevus

13. Töötamise register

  1. Registreerimise kohustuslikkus
  2. Registreerimise liigid

14. Põhivara ja käibevara

  1. Käibevara
  2. Põhivara

15. Lähetuskulud

  1. Lähetuskulude aruanne
  2. Lähetuses käimise tõestamine
  3. Lähetuskulude hüvitamine

16. Finantsaruanded

  1. Bilanss
  2. Omakapitali aruanne
  3. Kasumiaruanne
  4. Rahavoogude aruanne

17. Reskontrod

18. Aastaaruanne

19. Dividendide maksmine

  1. Dividendide kajastamine raamatupidamises
  2. Mis siis saab, kui tegime otsuse ära, aga raha väljamaksmiseks ei ole?
  3. Millal ei tohi dividende maksta?

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