prikaz prve stranice dokumenta SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK
Access restricted to students and staff of home institution
master's thesis
SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:676518
Ivanček, Jelena
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Ivanček, J. (2022). SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:676518

Ivanček, Jelena. "SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:676518

Ivanček, Jelena. "SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:676518

Ivanček, J. (2022). 'SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:676518

Ivanček J. SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:676518

J. Ivanček, "SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:676518

Metadata
TitleSPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK
Title (english)SPECIFICS OF CRAFTSMEN'S BOOKKEEPING OPERATING IN THE PERSONAL INCOME TAX SYSTEM
AuthorJelena Ivanček
MentorAna Rep (mentor)
Committee memberAna Rep (predsjednik povjerenstva)
Committee memberKatarina Žager (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-07-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrt kao najjednostavniji oblik organiziranja poslovnih aktivnosti, uz društva s ograničenom odgovornošću i dionička društava spada u skupinu malih i srednjih poduzeća koji čine značajan segment hrvatskog gospodarstva. Cilj diplomskog rada upravo jest prikazati specifičnosti koje se javljaju u vođenju poslovnih knjiga obrtnika koji se nalaze u sustavu poreza na dohodak. Obrtnike u sustavu poreza na dohodak karakterizira jednostavno knjigovodstvo i primjena načela blagajne. Za razliku od poduzeća koja vode osnovne (glavna knjiga i dnevnik) i pomoćne poslovne knjige (knjiga URA, knjiga IRA, knjiga blagajne i ostale), obrtnici u sustavu poreza na dohodak vode sljedeće poslovne knjige: knjigu primitaka i izdataka, knjigu prometa, popis dugotrajne imovine te evidenciju o tražbinama i obvezama. Međutim, ako se obrtnik nalazi u sustavu poreza na dodanu vrijednost, tada mora voditi i evidenciju o ulaznim i izlaznim računima. Poslovne knjige obrtnika jednostavnije su i sažetije od poslovnih knjiga poduzeća. Obrtnik radi u svoje ime i za svoj račun te za obveze u pravilu odgovara svom svojom imovinom. Za potreba ovog rada odabran je vezani obrt, stolarski obrt čije su poslovne knjige predmetom analize.
Abstract (english)
Crafts, as the simplest form of organizing business activities, along with limited liability companies and joint-stock companies, belong to the group of small and medium-sized enterprises that make up a significant segment of the Croatian economy. The aim of the thesis is to present the specifics of keeping business ledgers of craftsmen operating in the income tax system. Craftsmen operating in the income tax system are characterized by simple bookkeeping and cash principle accounting. Unlike companies that keep the main (general ledger and journal) and subsidiary ledgers (book of outgoing invoices, book of incoming invoices, cash ledger, and others), craftsmen operating in the income tax system keep: cash inflows and outflows ledger, turnover ledger, fixed assets register, and records of receivables and payables. However, if the craftsman is operating in the value-added tax system, then he must also keep records of incoming and outgoing invoices. Craftsmen's business ledgers are simpler and more concise than company ledgers. The craftsman works in his own name and on his own account. As a rule, he is responsible for his obligations with all his property. For the needs of this thesis, a related craft was chosen, a carpentry craft whose business books are the subject of analysis.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:676518
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-07-01 12:42:10