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undergraduate thesis
Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura
Split: University of Split, Faculty of economics Split, 2023. urn:nbn:hr:124:662588
Bošnjak, Noel
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Bošnjak, N. (2023). Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:662588

Bošnjak, Noel. "Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:662588

Bošnjak, Noel. "Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:662588

Bošnjak, N. (2023). 'Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:662588

Bošnjak N. Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:662588

N. Bošnjak, "Knjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:662588

Metadata
TitleKnjigovodstvene isprave u djelatnosti trgovine u uvjetima uvođenja eura
Title (english)Accounting documents of trade activities under conditions for the introduction of the euro
AuthorNoel Bošnjak
MentorAndrijana Rogošić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj ovog rada je detaljnije upoznavanje pojma knjigovodstvene isprave i kroz praktične primjere upoznati isprave koje se koriste u djelatnosti trgovine od trenutka nabave do izlaza robe sa skladišta. Knjigovodstvene isprava je dokaz o nastanku poslovnog događaja. Djelatnost trgovina je regulirana Zakonom o računovodstvu, Zakonom o porezu na dobit, Zakonom o porezu na dodanu vrijednost te Zakonom o trgovini. Trgovina na veliko ima definirane uvjete koje je potrebno zadovoljiti prilikom registracije djelatnosti. Zalihe robe vode se primjenom FIFO i PPC metode. Na skladištu se može javiti višak ili manjak trgovačke robe. Veleprodajne cijene se definiraju sukladno troškovima nabave trgovačke robe i troškovima prijevoza. Oni uzimaju najveći udio u ukupnim rashodima poduzetnika, stoga se nastoji što ekonomičnije koristiti transport te osigurati optimalnu vrijednost zaliha. Uvođenjem eura kao službene valute imalo je utjecaja na sadržaj knjigovodstvenih isprava, koje čine osnovu za poslovne knjige i financijske izvještaje.
Abstract (english)
The aim of this work was to define accoutning documents, on a practical example show the accounting documents in trade acitivities, from the procurament phase to the phase when the goods leave the warehouse. Accoutning documents are evidence of a business transaction. Trade activity is regulated with the Accoutning Law, the Law on Corporate Income Tax, the Value Added Tax Law and the Trade Law. Wholesale trade has defined conditions that must be satisfied during activity registration. Stocks are kept using the FIFO and PPC methods. There may be a surplus or shortage of trade goods in the warehouse. Wholesale prices are defined accoridng to the costs of purchasing merchandise and transportation costs. They take the largest share in the total expenses of the entrepreneur, so for that reason, they try to use transport as economically as possible and ensure the optimal value of the inventory. The introduction of the euro had an impact on the content of accounting documents, which are the basis for business books and financial reports.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:662588
Study programmeTitle: Business Studies
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 originReformatted digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-08-25 10:01:38