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master's thesis
Računovodstveni obuhvat poslovanja neprofitnih organizacija
Pula: University of Pula, 2023. urn:nbn:hr:137:524682
Karlović, Gorica
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Institutional repository: Digital Repository Juraj Dobrila University of Pula

Cite this document

Karlović, G. (2023). Računovodstveni obuhvat poslovanja neprofitnih organizacija (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:524682

Karlović, Gorica. "Računovodstveni obuhvat poslovanja neprofitnih organizacija." Master's thesis, University of Pula, 2023. https://urn.nsk.hr/urn:nbn:hr:137:524682

Karlović, Gorica. "Računovodstveni obuhvat poslovanja neprofitnih organizacija." Master's thesis, University of Pula, 2023. https://urn.nsk.hr/urn:nbn:hr:137:524682

Karlović, G. (2023). 'Računovodstveni obuhvat poslovanja neprofitnih organizacija', Master's thesis, University of Pula, accessed 05 January 2025, https://urn.nsk.hr/urn:nbn:hr:137:524682

Karlović G. Računovodstveni obuhvat poslovanja neprofitnih organizacija [Master's thesis]. Pula: University of Pula; 2023 [cited 2025 January 05] Available at: https://urn.nsk.hr/urn:nbn:hr:137:524682

G. Karlović, "Računovodstveni obuhvat poslovanja neprofitnih organizacija", Master's thesis, University of Pula, Pula, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:137:524682

Metadata
TitleRačunovodstveni obuhvat poslovanja neprofitnih organizacija
Title (english)Accounting of non profit organisations
AuthorGorica Karlović
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2023-07-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Neprofitne organizacije za razliku od profitnih organizacija ne osnivaju se zbog ostvarivanja dobiti, već zbog ostvarivanja društvene koristi neke zajednice. Računovodstvo neprofitnih organizacija uređeno je nizom zakona i podzakona. Neke od odredba zakona odnose se na kontni plan, uvjete koje neprofitna organizacija mora ispuniti da bi primjenjivala jednostavno knjigovodstvo, koje poslovne knjige trebaju voditi, koje su neprofitne organizacije obveznice provođenja revizije i slično. Između ostaloga, u ovom radu prikazana je i analiza financijskih izvještaja odabrane neprofitne organizacije. Prikazana je struktura bilance i izvještaja o prihodima i rashodima te njihove promjene kroz godine. Neprofitne organizacije imaju značajan utjecaj na razvoj neke zajednice, stoga je neophodno da neprofitne organizacije svoj rad obavljaju kvalitetno i transparentno.
Abstract (english)
Unlike for-profit organizations, non-profit organizations are not established for the purpose of making a profit, but for the purpose of achieving the social benefit of a community. The accounting of non-profit organizations is regulated by a number of laws and bylaws. Some of the provisions of the law refer to the chart of accounts, the conditions that a non-profit organization must meet in order to apply simple bookkeeping, which business books they should keep, which non-profit organizations are bound by the audit, and the like. Among other things, this paper presents an analysis of the financial statements of the selected non-profit organization. The structure of the balance sheet and statement of income and expenses and their changes over the years are presented. Non-profit organizations have a significant influence on the development of a community, which is necessary for non-profit organizations to perform their work in a quality and transparent manner.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:524682
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-08-04 06:57:46