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master's thesis
Specifičnosti računovodstva slobodnih zanimanja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:898993
Lizačić, Anamarija
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Lizačić, A. (2022). Specifičnosti računovodstva slobodnih zanimanja (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:898993

Lizačić, Anamarija. "Specifičnosti računovodstva slobodnih zanimanja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:898993

Lizačić, Anamarija. "Specifičnosti računovodstva slobodnih zanimanja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:898993

Lizačić, A. (2022). 'Specifičnosti računovodstva slobodnih zanimanja', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 June 2024, https://urn.nsk.hr/urn:nbn:hr:148:898993

Lizačić A. Specifičnosti računovodstva slobodnih zanimanja [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 June 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:898993

A. Lizačić, "Specifičnosti računovodstva slobodnih zanimanja", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:898993

Metadata
TitleSpecifičnosti računovodstva slobodnih zanimanja
Title (english)Specifics of freelance accounting
AuthorAnamarija Lizačić
MentorKatarina Žager (mentor)
Committee memberIvana Mamić Sačer (predsjednik povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2022-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Slobodna zanimanja su zanimanja kojima se bave samozaposlene osobe poput revizora, umjetnika, književnika i sl. Regulirana su raznim zakonima i standardima poput Zakona o porezu na dohodak, Zakona o porezu na dodanu vrijednost, Zakona o računovodstvu i dr. Temeljne poslovne knjige za slobodna zanimanja su: Knjiga primitaka i izdataka, Popis dugotrajne imovine, Evidencija o tražbinama i obvezama te Knjiga prometa. Svako zanimanje ima svoje specifičnosti pa tako trgovci u trgovini na malo moraju voditi Knjigu popisa, a ugostitelji Knjigu nabave i uporabe reprodukcijskog i potrošnog materijala, hrane i pića itd. S druge strane, freelanceri paušalisti vode samo Knjigu prometa. Ono što je specifično za skladatelje i tekstopisce je to što osim primarnog honorara pri izradi glazbenog djela, imaju i sekundarni dohodak koji plaćaju korisnici glazbenih djela, a za kontrolu i prikupljanje istog u RH zadužen je HDS ZAMP. ZAMP je u 2020.g. provodio Anti – korona mjere pa pad drugog dohotka autora nije velik koliko se očekivalo da će biti.
Abstract (english)
Free lance is job worked by self-employed people. Free lancers can do a lots of different things like auditing, art, writing and so on. Their work is regulated by laws and standards which are tax law, accounting law, Croatian financial reporting standars and others. Basic business books for freelancers are: cash disbursements book, cash receipts book, stock book and purchase ledger. Every job has its own specifics. For example, retail dealer must have an inventory book and cateres must have an purchase book. On the other side, lump sums have only an invoice book. Songwriters are paid by sigers but they also get paid from copyrights which are collected by HDS ZAMP. ZAMP had sum Anti – covid 19 mesures in 2020 and songwriters didn’t lose as much copyrights as they predicted.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:898993
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 on2022-09-26 22:01:06