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master's thesis
SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA
Diplomski rad
Split: University of Split, Faculty of economics Split, 2016. urn:nbn:hr:124:563823
Komić, Anita
University of Split
Faculty of economics Split

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Komić, A. (2016). SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:563823

Komić, Anita. "SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:563823

Komić, Anita. "SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:563823

Komić, A. (2016). 'SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 04 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:563823

Komić A. SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 December 04] Available at: https://urn.nsk.hr/urn:nbn:hr:124:563823

A. Komić, "SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:563823

Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad
AuthorAnita Komić
MentorBranka Ramljak (mentor)
MBZ: 165075
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Specifičnosti računovodstva kod turističkih agencija podrazumijevaju uvođenje posebnog postupka oporezivanja te promatranje čitavog spektra usluga primljenih od drugih poreznih obveznika kao jedinstvenu uslugu s jedinstvenim poreznim tretmanom. Rad daje uvid u teorijska i praktična objašnjenja posebnog postupka oporezivanja s osvrtom na poslovanje turističke agencije Destinations F-tours d.o.o. U teorijskom dijelu utvrđuju se specifičnosti računovodstva turističkih agencija. U empirijskom dijelu rada, na primjeru turističke agencije Destinations F-tours d.o.o., ukazano je na razliku između računovodstvenih specifičnosti prije i nakon ulaska RH u EU. Rezultati istraživanja ukazuju da je uvođenje posebnog postupka oporezivanja negativno utjecalo na zarade turističkih agencija, ali i da je pojednostavnilo postupak obračuna PDV-a.
Abstract (english)
Specifics in accounting of travel agencies include the special scheme and observation of the entire spectrum of services received from other taxpayers as a single service transaction with a unique tax treatment. The paper provides an insight into theoretical and practical explanation of the special scheme with regard to the way of doing business of travel agency Destinations F-Tours Ltd. The theoretical part sets out the definition of the specifics in accounting of travel agencies. In the empirical part of the paper, using the example of a travel agency Destinations F-Tours Ltd., the difference between the accounting specifics, before and after Croatia became a member of European Union, were pointed out. The research results indicate that the introduction of a special scheme adversely affected the earnings of travel agencies, but also it made simpler the process of calculating VAT.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:563823
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-14 16:42:29