prikaz prve stranice dokumenta Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika
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master's thesis
Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:524117
Janković, Meri
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Janković, M. (2022). Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:524117

Janković, Meri. "Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:524117

Janković, Meri. "Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:524117

Janković, M. (2022). 'Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:524117

Janković M. Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:524117

M. Janković, "Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:524117

Metadata
TitleUtjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika
Title (english)The influence of changing the taxation method on accounting procedures for craftsmen
AuthorMeri Janković
MentorNikolina Dečman (mentor)
Committee memberNikolina Dečman (predsjednik povjerenstva)
Committee memberKatarina Žager (član povjerenstva)
Committee memberMateja Brozović (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-09-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrti čine važan dio malog i srednjeg poduzetništva te su izvor kreiranja novih poslovnih ideja. Ovaj diplomski rad temelji se na detaljnoj analizi računovodstva obrtnika koji se nalaze i u sustavu poreza na dohodak i u sustavu poreza na dobit. Preko pojmovnog određenja obrtnika i obrtništva prikazano je koje poslovne knjige obrtnici moraju voditi, koji su financijski izvještaji obrtnika te se, nakon teorijskog dijela ovog rada, i na konkretnim primjerima prikazuju specifičnosti poslovanja, odnosno vođenja poslovnih knjiga i izrade financijskih izvještaja, obrtnika dobitaša i dohodaša. Obrtnici dohodaši vode poslovne knjige po sustavu jednostavnog knjigovodstva primjenjujući načelo blagajne, dok s druge strane, obrtnici dobitaši vode knjige po sustavu dvojnog knjigovodstva i načelu nastanka događaja. Obveznici poreza na dohodak mogu samostalno ili po sili zakona postati obveznici poreza na dobit.
Abstract (english)
Crafts are a crucial component of small and medium-sized entrepreneurship, as they offer the possibility of new ideas and business concepts. This thesis focuses on the detailed analysis of the accounting of craftsmen who are in the personal income tax system and corporate tax system. Through the conceptual definition of craftsmen and crafts, it is shown what business books craftsmen must keep, what are the financial statements of craftsmen and, after the theoretical part of this thesis, the specifics of business, such as keeping business books and preparation of financial statements of the craftsmen in personal income tax system and craftsmen in corporate tax system. Craftsmen in personal income tax system keep business books according to the simple bookkeeping system applying the principle of cash, while on the other hand, craftsmen in corporate tax system keep books according to the double-entry bookkeeping system and the accrual principle. Craftmen in personal income tax system may independently or by force of law become craftmen in corporate income tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:524117
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 on2022-09-07 12:26:02