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undergraduate thesis
Računovodstvo trgovine na veliko
Rijeka: University of Rijeka, Faculty of Economics and Business, 2022. urn:nbn:hr:192:706594
Sila, Elizabeta
University of Rijeka
Faculty of Economics and Business

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

Cite this document

Sila, E. (2022). Računovodstvo trgovine na veliko (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:706594

Sila, Elizabeta. "Računovodstvo trgovine na veliko." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:706594

Sila, Elizabeta. "Računovodstvo trgovine na veliko." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:706594

Sila, E. (2022). 'Računovodstvo trgovine na veliko', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 01 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:706594

Sila E. Računovodstvo trgovine na veliko [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2022 [cited 2024 November 01] Available at: https://urn.nsk.hr/urn:nbn:hr:192:706594

E. Sila, "Računovodstvo trgovine na veliko", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:192:706594

Metadata
TitleRačunovodstvo trgovine na veliko
Title (english)Wholesale trade accounting
AuthorElizabeta Sila
MentorDavor Vašiček (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2022-08-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Predmet ovog rada je prikaz i analiza trgovačke evidencije koja se sastoji od procesa kupnje robe pa sve do procesa prodaje trgovačke robe. Nabava i prodaja robe računovodstveno obuhvaćaju prikaz kalkulacije prilikom kupnje robe, samog skladištenja robe i poštivanje svih zakona i pravilnika koje trgovačko poduzeće mora poštovati. Zalihe robe se mogu voditi po nabavnoj cijeni ili po prodajnoj cijeni. Pri razduženju robe u veleprodaji poduzetnici mogu koristiti standardima predviđene metode – FIFO ili prosječno ponderiranog troška nabave. Teorijske i zakonske postavke računovodstva zaliha potkrijepljene su primjerima konkretnog trgovinskog poduzeća AVE-TEHNIKA d.o.o. koje se bavi trgovinom na veliko.
Abstract (english)
The subject of this paper is the presentation and analysis of trade records, which consists of the process of buying goods all the way to the process of selling merchandise. The purchase and sale of goods in accounting includes the presentation of the calculation when buying goods, the storage of goods and compliance with all laws and regulations that the trading company must comply with. Inventories of goods can be kept at the purchase price or at the sale price. When discharging goods in wholesale, entrepreneurs can use the standard method - FIFO or weighted average cost of purchase. Theoretical and legal assumptions of inventory accounting are supported by examples of a specific trading company AVE-TEHNIKA d.o.o. which deals in wholesale trade.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:706594
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business, Finance
Course: Finance and Accounting
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
Access conditionsClosed access
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Created on2022-12-05 16:30:11