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undergraduate thesis
Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO
Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management, 2021. urn:nbn:hr:191:992762
Matošević, Morena
University of Rijeka
Faculty of Tourism and Hospitality Management

Institutional repository: Repository of Faculty of Tourism and Hospitality Management

Cite this document

Matošević, M. (2021). Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:992762

Matošević, Morena. "Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2021. https://urn.nsk.hr/urn:nbn:hr:191:992762

Matošević, Morena. "Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2021. https://urn.nsk.hr/urn:nbn:hr:191:992762

Matošević, M. (2021). 'Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:191:992762

Matošević M. Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2021 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:191:992762

M. Matošević, "Računovodstvo uslužnih djelatnosti na primjeru Illaria JDOO", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:191:992762

Metadata
TitleRačunovodstvo uslužnih djelatnosti na primjeru Illaria JDOO
Title (english)Accounting of Service Activities on the Example of Illaria JDOO
AuthorMorena Matošević
MentorDubravka Vlašić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2021-07-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstvo predstavlja temelj vođenja poslovnih subjekata, definira se kroz četiri pristupa, te se sastoji od kvalitetnog informacijskog sustava koji služi kao podloga računovodstvenim procesima. Računovodstveni procesi se sastoje od tri faze tj. ulaza podataka, obrade i izlaza, a ove su faze gotovo jednake za sve poslovne djelatnosti. Temeljni financijski izvještaji (Izvještaj o financijskom položaju, Račun dobiti i gubitka, Izvještaj o sveobuhvatnoj dobiti, Izvještaj o novčanim tokovima, Izvještaj o promjenama kapitala, Bilješke uz financijske izvještaje) jesu važan izvor informacija o poslovnim subjektima i cilj su računovodstvenog izvještavanja, a namijenjene su prvenstveno eksternim korisnicima. Specifičnosti računovodstva uslužnih poslovnih subjekata definiraju posebnosti kod praćenja prihoda, rashoda, troškova i kalkulacija u odnosu na druge djelatnosti. Računovodstvena regulativa uslužnih djelatnosti Republike Hrvatske odnosi se na računovodstvena načela koja su uključena u računovodstvene standarde, Zakon o računovodstvu te ostale zakonske propise uslužne struke (Zakon o uslugama). Računovodstvo uslužne djelatnosti na primjeru poslovnog subjekta Illaria JDOO konkretizira teorijsku osnovu, odnosno navodi stvarni primjer i specifikacije u računovodstvu kroz knjiženja, financijske izvještaje i izradu kalkulacije.
Abstract (english)
Accounting is the basis for managing business entities and is defined through four approaches, and consists of a quality information system that serves as a basis for accounting processes. Accounting processes consist of three phases, or (1) data inputs, (2) processing, and (3) outputs, and these are phases that are almost the same for all business activities. The accounting structure includes traditional and modern division. The basic financial statements (Statement of financial position, Income statement, Statement of comprehensive income, Statement of cash flows, Statement of changes in equity, Notes to the financial statements) are an important source of information on the business entity primarily for external users. The specifics of accounting for service companies of business entities define the specifics of monitoring revenues, expenses, costs and calculations in relation to other activities. The accounting regulations of the service activities of the Republic of Croatia relate to the accounting principles included in the accounting standards, the Accounting Act and other legal regulations of the service profession (Services Act). The accounting of the service activity on the example of the business entity Illaria JDOO presents the theoretical accounting regulation basis, and gives actual example and specifics of service activities through postings, financial reports and calculation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:992762
Study programmeTitle: Business Administration in Tourism and Hospitality Management; moduls: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management; specializations in: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management, Entrepreneurship in Tourism and Hospitality; Tourism Management; Hospitality Management; International Tourism and Hospitality Management
Course: Tourism Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-03-30 07:03:50