{"id":1158,"date":"2019-06-08T10:30:26","date_gmt":"2019-06-08T10:30:26","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1158"},"modified":"2019-06-08T10:30:26","modified_gmt":"2019-06-08T10:30:26","slug":"kontabiliteti-financiar","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/kontabiliteti-financiar\/","title":{"rendered":"Kontabiliteti financiar"},"content":{"rendered":"<p><b>Kontabiliteti financiar<\/b> \u00ebsht\u00eb proces dhe ka t\u00eb b\u00ebj me p\u00ebrgatitjen, raportimin dhe interpretimin e informacionit kontab\u00ebl, q\u00eb u ofrohet p\u00ebrdoruesve nga drejtimi i nj\u00ebsis\u00eb ekonomike, kryesisht u komunikohet edhe p\u00ebrdoruesve t\u00eb jasht\u00ebm te informacionit.<\/p>\n<p>Kontabiliteti financiar \u00ebsht\u00eb ajo pjes\u00eb e sistemit t\u00eb kontabilitetit q\u00eb merret me matjen dhe raportimin e gjendjes financiare dhe t\u00eb rezultatit t\u00eb biznesit gjat\u00eb nj\u00eb periudh\u00eb t\u00eb caktuar, n\u00eb p\u00ebrputhje me parimet e p\u00ebrgjithshme t\u00eb pranuara t\u00eb kontabilitetit. Ai siguron informacion n\u00eb lidhje me marr\u00ebdh\u00ebniet e nj\u00ebsis\u00eb ekonomike me personat fizik\u00eb apo juridik, jasht\u00eb saj, si p.sh. me furnitor\u00ebt, kreditor\u00ebt, investitor\u00ebt, shtetin etj., por jo edhe atyre q\u00eb merren me p\u00ebrgatitjen e raporteve apo q\u00eb kane qasje n\u00eb detale. Aft\u00ebsia e tyre p\u00ebr t\u00eb kuptuar dhe t\u00eb ken\u00eb besim n\u00eb raportet, \u00ebsht\u00eb e varur drejtp\u00ebrs\u00ebdrejti n\u00eb standardizimin e parimve dhe praktikave q\u00eb ata i shfryt\u00ebzojn\u00eb p\u00ebr p\u00ebrgatitjen e k\u00ebtyre raporteve.<\/p>\n<p>Pa nj\u00eb standardizim t\u00eb till\u00eb t\u00eb parimeve dhe praktikave, raportet e kompanive t\u00eb ndryshme do t\u00eb ishte v\u00ebshtir\u00eb t\u00eb kuptohen e edhe m\u00eb v\u00ebshtir\u00eb t\u00eb krahasohen. Si rezultat kemi nj\u00eb varg procesesh t\u00eb organizuara mir\u00eb p\u00ebr t\u00eb ruajtur p\u00ebrputhjen dhe struktur\u00ebn e raporteve financiare. Kjo \u00ebsht\u00eb arritur p\u00ebrmes standardeve nd\u00ebrkomb\u00ebtare te kontabilitetit, p\u00ebrkat\u00ebsisht standardeve kosovare t\u00eb kontabilitetit.<\/p>\n<p>Kontabiliteti financiar p\u00ebrfshin\u00eb pjes\u00ebn e konsiderueshme t\u00eb t\u00eb gjitha funksioneve kontab\u00ebl dhe paraqet nj\u00eb t\u00ebr\u00ebsi t\u00eb p\u00ebrb\u00ebr\u00eb nga\u00a0:<\/p>\n<ul>\n<li>udh\u00ebheqja e librave (ang. Book keeping),<\/li>\n<li>planifikimi kontab\u00ebl,<\/li>\n<li>mbik\u00ebqyrja kontab\u00ebl dhe<\/li>\n<li>analiza kontab\u00ebl e pasuris\u00eb, e detyrimeve dhe e kapitalit, p\u00ebrkat\u00ebsisht e rezultatit financiar t\u00eb nd\u00ebrmarrjes.<\/li>\n<\/ul>\n<p>Kontabiliteti financiar ofron t\u00eb dh\u00ebna n\u00eb form\u00eb t\u00eb informatave t\u00eb nd\u00ebrlikuara t\u00eb shprehura n\u00eb raporte financiare. Ato jan\u00eb\u00a0:<\/p>\n<ul>\n<li>Bilanci<\/li>\n<li>Pasqyra e t\u00eb ardhurave<\/li>\n<li>Raporti p\u00ebr rrjedhjen e paras\u00eb (Cash Flow)<\/li>\n<li>Pasqyra e nd\u00ebrrimeve n\u00eb ekuitet<\/li>\n<li>Analizat financiare, p\u00ebrmes : raporteve te likuiditetit, raportet e rentabilitetit, raportet e tregut, raportet e drejtimit te aktiveve, te pasqyr\u00ebs s\u00eb llogarive t\u00eb ark\u00ebtueshme etj.<\/li>\n<\/ul>\n<p>Burimi <a href=\"https:\/\/sq.wikipedia.org\/wiki\/Kontabiliteti_financiar\">Wikipedia<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Kontabiliteti financiar \u00ebsht\u00eb proces dhe ka t\u00eb b\u00ebj me p\u00ebrgatitjen, raportimin dhe interpretimin e informacionit kontab\u00ebl, q\u00eb u ofrohet p\u00ebrdoruesve nga drejtimi i nj\u00ebsis\u00eb ekonomike, kryesisht u komunikohet edhe p\u00ebrdoruesve t\u00eb jasht\u00ebm te informacionit. Kontabiliteti financiar \u00ebsht\u00eb ajo pjes\u00eb e sistemit t\u00eb kontabilitetit q\u00eb merret me matjen dhe raportimin e gjendjes financiare dhe t\u00eb rezultatit [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[64,108,109],"class_list":["post-1158","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-konsulence","tag-studio-kontabiliteti","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kontabiliteti financiar - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Cfare eshte kontabiliteti financiar ? 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