Special Characteristics of Accounting in Slovenian Social Enterprises

Andreja Lutar Skerbinjek

Andreja Lutar Skerbinjek

Keywords: social business, social entrepreneurship activity, accounting, assets, liabilities, costs, expenses, revenues, financial statements

Abstract

Social enterprise is new type of enterprise established under the Social Entrepreneurship Act. According to this act, it is not necessary for an enterprise to perform only social activities; it can perform other activities as well. Thus, it is necessary to record costs, revenues, and expenses separately for social entrepreneurship activities and other activities. Special characteristics are connected with assets, liabilities and spe- cial forms of financial statements. In addition to the financial statements, appropriate notes to the financial statements should be included. This paper presents special characteristics of accounting in social enterprises, as defined in the Social Entrepre- neurship Act and Slovene Accounting Standard 40—Accounting solutions in social businesses.

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Author Biography

Andreja Lutar Skerbinjek

Faculty of Economics and Business, University of Maribor, Slovenia
E-mail: andreja.lutar@uni-mb.si

Andreja Lutar Skerbinjek, PhD, is a teaching assistant of accounting and auditing in the Faculty of Economics and Business, University of Maribor. Her research and teaching focus on auditing, accounting information systems, and accounting, especially cost accounting, management accounting, and accounting of special kinds of organizations. She is active in the Society of Accounting, Financial and Auditing Workers in Maribor, in which she participates in the program organizati- on committee for preparing each year’s conference.

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