| Abstract | Cilj rada je objasniti regulatorni okvir računovodstva obrtnika obveznika poreza na dohodak te prikazati poslovnu dokumentaciju, knjige, specifičnosti računovodstvenih evidencija u građevinskom obrtu i specifičnosti u izračunavanja uspješnosti poslovanja. Obrt je definiran kao obavljanje gospodarskih djelatnosti od strane fizičkih osoba kako bi ostvarili dohodak ili dobit. To je trajno, samostalno obavljanje djelatnosti od strane fizičkih osoba kako bi ostvarili dohodak ili dobit. Definiran je Zakonom o obrtu te su objašnjeni opći i posebni uvjeti koji su potrebni da osoba obavlja određenu obrtnu djelatnost. Zakonima poreza na dohodak, poreza na dobit i na dodanu vrijednost definiraju se obveznici plaćanja poreza, na koji način se porez plaća, što su sve primici, prijelaz iz jednoga sustava oporezivanja u drugi i godišnji iznosi poreza. Opisane su i poslovne knjige koje obrtnici koriste u poslovanju, a to su: Knjiga primitaka i izdataka, Evidencija o tražbinama i obvezama, Evidencija o nabavi i uporabi reprodukcijskog materijala, Knjiga prometa Popis dugotrajne imovine, Knjiga ulaznih računa, Knjiga izlaznih računa i ostale evidencije poput evidencije inventara i sitnog inventara.
Obrtnici u građevini koriste Knjigu ulaznih računa, Knjigu izlaznih računa, Knjigu primitaka i izdataka te Popis dugotrajne imovine. Specifičnosti računovodstva građevinskog obrta prikazani su praktičnim dijelom rada.
Za analiziranje uspješnosti poslovanja obrtnik „dohodaš“ mora izračunati pokazatelje profitabilnosti, zaduženosti, aktivnosti i likvidnosti. |
| Abstract (english) | The aim of the paper is to explain the regulatory framework of the accounting of tradesmen paying income tax and to show business documentation, books, specifics of accounting records in the construction trade and specifics in calculating business performance. Trade is defined as the performance of economic activities by natural persons in order to generate income or profit. It is the permanent, independent performance of activities by natural persons in order to generate income or profit. It is defined by the Trades Act, and it alsoe explains general and special conditions that are necessary for a person to perform a certain trade activity. The laws on income tax, profit tax and value added tax define the tax payers, how the tax is paid, what all the receipts are, the transition from one taxation system to another and the annual tax amounts. The business books that craftsmen use in their business are also described, namely: Book of receipts and expenses, Records of claims and liabilities, Records of acquisition and use of reproduction material, Transaction book, List of fixed assets, Book of incoming invoices, Book of outgoing invoices and other records such as inventory records and petty inventory.
Craftsmen in construction use the Book of incoming accounts, the Book of outgoing accounts, the Book of receipts and expenditures, and the List of fixed assets. The specifics of construction trade accounting are presented in the practical part of the work.
In order to analyze the success of the business, the "earner" craftsman must calculate indicators of profitability, indebtedness, activity and liquidity.Keywords: crafts, construction, business books |
