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undergraduate thesis
Računovodstvo osnovnih sredstava i amortizacija
Rijeka: University of Rijeka, Faculty of Economics, 2018. urn:nbn:hr:192:788356
Jurčević, Jasminka
University of Rijeka
Faculty of Economics and Business

Institutional repository: Repository of the University of Rijeka, Faculty of Economics and Business

Cite this document

Jurčević, J. (2018). Računovodstvo osnovnih sredstava i amortizacija (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:788356

Jurčević, Jasminka. "Računovodstvo osnovnih sredstava i amortizacija." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:788356

Jurčević, Jasminka. "Računovodstvo osnovnih sredstava i amortizacija." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:788356

Jurčević, J. (2018). 'Računovodstvo osnovnih sredstava i amortizacija', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 20 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:788356

Jurčević J. Računovodstvo osnovnih sredstava i amortizacija [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2018 [cited 2024 November 20] Available at: https://urn.nsk.hr/urn:nbn:hr:192:788356

J. Jurčević, "Računovodstvo osnovnih sredstava i amortizacija", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:192:788356

Metadata
TitleRačunovodstvo osnovnih sredstava i amortizacija
Title (english)Accounting of fixed assets and depretiation
AuthorJasminka Jurčević
MentorMira Dimitrić (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2018-05-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Osnovna sredstva su sredstva za rad čiji su vijek trajanja i vrijednost definirani računovodstvenom konvencijom. Klasificiraju se sa stajališta funkcije i predmetne strukture. Amortizacija je glavni trošak u vezi s osnovnim sredstvima, te predstavlja cjenovni izraz njihovog postupnog trošenja u proizvodnom procesu. U ovom radu je prezentirano pojmovno određenje i računovodstveno evidentiranje osnovnih sredstava i amortizacije, te su aplicirani odgovarajući računovodstveni postupci na primjeru proizvodnog obrta. Analizirani su struktura i starost osnovnih sredstava, te utjecaj amortizacije na rezultat poslovanja.
Abstract (english)
Fixed assets are means whose lifetime and value are defined by the accounting convention. They are categorized from the point of view of function and subject structure. Depreciation is the principal cost related to the underlying assets and represents the price expression of their gradual expense in the production process. This paper presents the conceptual and accounting recording of fixed assets and depreciation, and appropriate accounting procedures are applied on the example of manufacturing trade. The structure and age of fixed assets, as well as the impact of depreciation on the business result.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:788356
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business
Course: Entrepreneurship
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2018-05-25 15:53:13