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undergraduate thesis
Računovodstveni obračun plaća u društvu s ograničenom odgovornošću
Rijeka: University of Rijeka, Faculty of Economics and Business, 2019. urn:nbn:hr:192:836987
Bakrač, Karla
University of Rijeka
Faculty of Economics and Business

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

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Bakrač, K. (2019). Računovodstveni obračun plaća u društvu s ograničenom odgovornošću (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:836987

Bakrač, Karla. "Računovodstveni obračun plaća u društvu s ograničenom odgovornošću." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:192:836987

Bakrač, Karla. "Računovodstveni obračun plaća u društvu s ograničenom odgovornošću." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:192:836987

Bakrač, K. (2019). 'Računovodstveni obračun plaća u društvu s ograničenom odgovornošću', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 01 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:836987

Bakrač K. Računovodstveni obračun plaća u društvu s ograničenom odgovornošću [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2019 [cited 2024 November 01] Available at: https://urn.nsk.hr/urn:nbn:hr:192:836987

K. Bakrač, "Računovodstveni obračun plaća u društvu s ograničenom odgovornošću", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:192:836987

Metadata
TitleRačunovodstveni obračun plaća u društvu s ograničenom odgovornošću
Title (english)Payroll Accounting in Limited Liability Company
AuthorKarla Bakrač
MentorMira Dimitrić (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2019-09-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom završnom radu prikazano je kako se obračunavaju plaće na primjerima platnih lista društva s ograničenom odgovornošću u praksi. Obračun plaće vrši se kroz određene komponente, a to su : neto plaća, bruto plaća, doprinosi iz plaće (mirovinsko osiguranje - stup I i II), doprinosi na plaću (za ozlijede na radu, zdravstveno osiguranje, zapošljavanje), porezna osnovica, porez, prirez, ukupan iznos poreza i prireza, osobni odbitak, dohodak i ukupan trošak plaće. Svaka od komponenti objašnjena je u radu. Također su prikazani primjeri platnih lista i knjiženje plaća na pripadajućim kontima. Obračun plaće zahtjeva određene obrasce te se sastavlja sukladno odredbama Zakona o porezu na dohodak, Pravilnika o porezu na dohodak te Zakona o doprinosima. Naglasak ovog završnog rada je na primjerima platnih lista i njihovom knjiženju.
Abstract (english)
This final paper shows how salary is calculated on the payroll examples of limited liability companies in practice. The payroll is calculated throughout specific components, which are: net salary, gross salary, salary contributions (I. and II. degree of pension insurance), salary contributions (for injuries at work, health insurance, employment), tax base, tax, surtax, the sum of tax and surtax, personal deduction, income and total cost of salary, each of the components is explained in the paper. The examples of the payrolls and posting of salaries on the related accounts is also shown. Payroll requires certain forms and is compiled in accordance with the provisions of the Income Tax Act, the Income Tax Regulations and the Contribution Act. The emphasis of this final paper is on the payroll examples and their postings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:836987
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business
Course: International Business
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 on2019-11-27 11:44:58