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master's thesis
SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU
Završni rad
Split: University of Split, Faculty of economics Split, 2017. urn:nbn:hr:124:370382
Ćićerić, Lidija
University of Split
Faculty of economics Split

Institutional repository: REFST

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Ćićerić, L. (2017). SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:370382

Ćićerić, Lidija. "SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:370382

Ćićerić, Lidija. "SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:370382

Ćićerić, L. (2017). 'SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:370382

Ćićerić L. SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:370382

L. Ćićerić, "SPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:370382

Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVENOG OBUHVATA PRIHODA U PRORAČUNSKOM SEKTORU : Završni rad
AuthorLidija Ćićerić
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu prikazane su osnovne karakteristike i obilježja na kojima se temelji sustav proračunskog računovodstva. Ono je specifično u prvom redu radi primjene modificiranog načela nastanka događaja. Najznačajnije je kod ovog načela je to što se prihodi priznaju tek po naplati, a rashodi se priznaju na temelju nastanka poslovnog događaja. Budući da su upravo prihodi i njihovo priznavanje jedan od varijabli potrebnih za popunjavanje financijskih izvještaja koji su izvor informacija internim i eksternim korisnicima te temelj za odlučivanje izvršnim tijelima proračuna, potrebno je racionalno i realno planirati prihode kako bi se postigla maksimalna razina efikasnosti, efektivnosti, odgovornosti i transparentnosti.
Abstract (english)
This paperwork presents the basic characteristics and features on which the Public Sector Accounting system is based on. It is specifically for the applying the modified accrual accounting system in the first place. The most significant thing in this principle is that revenues are recognized only on billing, and expense is recognized on the basis of a business event. Since revenue and their recognition are one of the variables required to complete the financial statements that are the source of information to internal and external users, and the basis for decision-making for the executive figures of the budget, it is necessary to rationally and realistically plan revenues to achieve the maximum level of efficiency, effectiveness, responsibility and transparency.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:370382
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Accounting and Revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-08-30 13:54:16