| Abstract | Glavni cilj ovog rada je bio objasniti i na primjeru pokazati specifičnosti računovdostva sezonskog obrta na primjeru obrta V.4.A. koji se bavi podvodnom gradnjom. Prvi dio rada, se odnosi na zakonodavni dio, u kojem je spomenut zakon o obrtu i zakon o organiziranosti samog obrta, koje je propisala vlast. Također, spomenuta su i obvezna osiguranja kod obavljanja sezonskog obrta. Za bolje razumijevanje samog sezonskog obrta prolazi se i proces osnivanja sezonskog obrta, te se detaljno objašnjava koje poslovne knjige sezonski obrtnik je dužan voditi. U praktičnom dijelu rada, prvo se prezentira obrt, njegovi osnovni podatci u koje ubrajamo datum i godinu osnivanja, predmet poslovanja te samu registriranu djelatnost. Također, kroz dokumentaciju koja je dobivena iz internih izvora vidimo podatke iz 2019. godine kao što su: dugotrajna imovina, izlazni i ulazni računi, članarine komori, knjigu primitaka i izdataka te bruto bilancu. Na samom kraju rada donesen je zaključak koji je formiran temeljem literature koja je obrađena, te je zapravo glavni zaključak ovog rada da se organizacija računovodstva sezonskih obrta u usporedbi s ostalim računovodstvenim sustavima značajno razlikuje. |
| Abstract (english) | The main goal of this paper was to explain and demonstrate the specifics of seasonal trade accounting on the example of trade V.4.A. which deals with underwater construction. The first part of the paper refers to the legislative part, in which the law on trades and the law on the organization of trades, which were prescribed by the government, were mentioned. Also, mandatory insurance was mentioned when performing a seasonal trade. For a better understanding of the seasonal trade itself, the process of establishing a seasonal trade is also explained, and it is explained in detail which business books a seasonal trade is required to keep. In the practical part of the work, first the craft is presented, its basic data, which include the date and year of establishment, the subject of business and the registered activity itself. Also, through documentation obtained from internal sources, we see data from 2019 such as: fixed assets, outgoing and incoming accounts, chamber membership fees, book of receipts and expenditures, and gross balance. At the very end of the paper, a conclusion was made based on the literature that was processed, and in fact the main conclusion of this paper is that the organization of accounting for seasonal trades is significantly different compared to other accounting systems. |
