TRANSITION FROM ORDINARY COMPANY INTO LIQUIDATION

Gospodarska družba preneha s svojim poslovanjem in s tem z obstojem zaradi različnih razlogov. V skladu s 402. členom Zakona o gospodarskih družbah (ZGD-1) podjetja lahko prenehajo s svojim poslovanjem s pretekom časa, za katerega so bila ustanovljena, na podlagi sklepa skupščine, ki mora biti sprejet z najmanj tričetrtinsko večino, če poslovodstvo ne deluje več kot šest mesecev, če sodišče ugotovi ničnost kapitalske družbe, s stečajem na podlagi sodne odločbe, z združitvijo v kakšno drugo družbo, če se zmanjša osnovni kapital družbe pod minimum, ali če nima delničarjev, ali če ima samo lastne delnice. Podjetje lahko preneha s svojim poslovanjem prostovoljno ali neprostovoljno. O primeru prostovoljnega prenehanja podjetja govorimo, ko skupščina oz. družbeniki sprejmejo sklep o likvidaciji oz. rednemu prenehanju gospodarske družbe. Skupščina družbe x d. d. je dne 6. 7. 2009 sprejela sklep o prenehanju rednega delovanja in začetku likvidacije družbe, in sicer na podlagi in skladno z določilom druge alineje 402. člena Zakona o gospodarskih družbah. Podjetje x d. d. je podjetje z bogato tradicijo. Trend izrazitega padanja naročil se, kot posledica svetovne gospodarske krize, izraziteje kaže od druge polovice leta 2007. Ob sprejemu sklepa o likvidaciji je bila izražena namera lastnikov o ohranitvi zdravih jeder, likvidacijskemu upravitelju pa so bila dana pooblastila, da tudi v postopku likvidacije pridobiva nove posle, pod pogojem, da so ti dobičkonosni. V diplomskem delu želimo predstaviti potek računovodenja in sestavljanja zaključnega računovodskega poročila na presečni dan, težave na katere smo naleteli pri računovodenju in sestavi zaključnega računovodskega poročila na presečni dan 13. 7. 2009 in potek računovodenja in sestavljanja otvoritvene bilance na dan začetka likvidacije 14. 7. 2009. Cilj in namen diplomskega dela je predstaviti potek in potrebne računovodske aktivnosti podjetja, ki se odloči o prenehanju in likvidaciji družbe. Likvidacija podjetja je kompleksen in pogosto tudi dolgotrajen postopek, med katerim se pojavljajo številna vprašanja in dileme.Companies cease their operations and thereby existence for a variety of reasons. The main reasons for the dissolution of companies are set out in the Companies Act (ZGD-1), which, among other things, specifies that the Companies may cease (wind-up) with the time expiration for which they were established on the basis of decision of the General Meeting, if management has been inactive for more than 6 months, if the court annuls the company, bankruptcy on the basis of a court decision, the merger into another company or for other reasons. Termination may be voluntary or involuntary. When the General Meeting, i.e. the shareholders take a decision on liquidation, or regular termination of the company, we have a case of voluntary termination. The General Meeting of the company x plc on 6. 7. 2009 passed an agreement on the termination of regular operation and the beginning of the liquidation of the company, on the basis of and in accordance with the second indent of Article 402 of the Corporations Act. The company x plc is a company with a rich tradition. Trend of sharp decrease, as a result of the global economic crisis, has been more strongly reflected since the second half of 2007. With the decision on liquidation the owners have expressed intention on the maintenance of healthy cores, the liquidator have been given powers that also in the process of liquidation of gaining new business, under the condition that they are profitable. In this work we’re aiming to present the course of the accounting and drawing up the final financial report on 13. 7. 2009, the problems we came across, while accounting and drawing up the final financial report on 13. 7. 2009 and accounting and assembling liquidation balance sheet on 14. 7. 2009. The goal and purpose of this work is to present the course and the necessary accounting operations for companies that decide to terminate their regular operation and the start liquidation of the company. Liquidation of the company is complex and often lengthy process during which many questions and dilemmas are raised