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undergraduate thesis
Sustav računovodstva proračuna
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:280951
Grčić, Izabela
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Grčić, I. (2021). Sustav računovodstva proračuna (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:280951

Grčić, Izabela. "Sustav računovodstva proračuna." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:280951

Grčić, Izabela. "Sustav računovodstva proračuna." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:280951

Grčić, I. (2021). 'Sustav računovodstva proračuna', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:280951

Grčić I. Sustav računovodstva proračuna [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:280951

I. Grčić, "Sustav računovodstva proračuna", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:280951

Metadata
TitleSustav računovodstva proračuna
Title (english)Budget accounting system
AuthorIzabela Grčić
MentorIvana Dražić Lutilsky (mentor)
MBZ: 242861
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Proračunsko računovodstvo je računovodstveni sustav koji se odnosi na knjigovodstveno praćenje, analiziranje i izvještavanje o poslovnim događajima proračuna te proračunskih i izvanproračunskih korisnika. Ministar financija donosi Pravilnik o proračunskom računovodstvu i Računskom planu i Pravilnik o financijskom izvještavanju u proračunskom računovodstvu. Proračunski korisnici su državna tijela, institucije, vijeća manjinske samouprave, proračunski fondovi i mjesna samouprava čiji se rashodi za zaposlene i materijalni rashodi osiguravaju u proračunu. Proračunski korisnici imaju funkciju pružanja usluga; većinsko vlasništvo je državno; proračun je većinski izvor financiranja postavljenih ciljeva; nadležno ministarstvo ili proračun utvrđuje standarde i nadgleda rad. Samo proračunski korisnici utvrđeni Registrom proračunskih i izvanproračunskih korisnika primjenjuju proračunsko računovodstvo. Registar proračunskih i izvanproračunskih korisnika je popis proračunskih i izvanproračunskih korisnika državnog proračuna i jedinica lokalne i područne (regionalne) samouprave. Financijsko izvještavanje je skup informacija o financijskom položaju, uspješnosti poslovanja i novčanim tijekovima proračuna te proračunskih korisnika i izvanproračunskih korisnika. Financijski izvještaji proračuna i korisnika proračuna su bilanca, izvještaj o prihodima i rashodima, primicima i izdacima, izvještaj o rashodima prema funkcijskoj klasifikaciji, izvještaj o promjenama u vrijednosti i obujmu imovine i obveza, izvještaj o obvezama i bilješke uz financijske izvještaje. Specifičnost proračunskog računovodstva proizlazi prvenstveno radi primjene modificiranog načela nastanka događaja. Osim razlike u računovodstvenom tretmanu poslovnih događaja, iskazivanju poslovnih događaja i priznavanja pozicija, proračunski korisnici i subjekti drugih sektora razlikuju se i u kontekstu temeljnih ciljeva postojanja.
Abstract (english)
Budget accounting is an accounting system related to bookkeeping monitoring, analysis and reporting on transactions in the budget and those of budgets users and extra-budgetary users. The Minister of Finance issues the Ordinance on budget accounting and the Chart of accounts and the Ordinance on financial reporting in budget accounting. Budget users are “state bodies, institutions, minority self-government councils, budget funds and local self-government whose expenditures for employees and material expenditures are provided in the budget. Budget users provide services; majority ownership is state-owned; majority source of funding goals is budget; the competent ministry or budget sets standards and oversees the work. Only budget users identified by the Register of budget and extra-budgetary users apply budget accounting. Register of budgetary and extra-budgetary users is a list of budgetary and extra-budgetary users of the state budget and local and regional self-government units. Financial reporting is a set of information on the financial position, business performance and cash flows of the budget, as well as budget users and extra-budgetary users. The financial statements of budget and budget users are the balance sheet, the statement of revenue and expenditure, receipts and expenditures, the statement of expenditure according to functional classification, the statement of changes in the value and volume of assets and liabilities, the statement of liabilities and notes to the financial statements. The specificity of budget accounting results primarily from the application of the modified accrual principle. In addition to the difference in the accounting treatment of business events, the presentation of business events and the recognition of positions, budget users and entities of other sectors also differ in the context of the basic objectives of existence.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:280951
Study programmeTitle: Business Economics
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-09-25 09:49:02