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master's thesis
Proračunsko računovodstvo u osnovnim školama
Slavonski Brod: University of Slavonski Brod, 2022. urn:nbn:hr:262:116328
Kopić, Elizabeta
University of Slavonski Brod
Department of Social Sciences and Humanities

Institutional repository: repository.unisb.hr

Cite this document

Kopić, E. (2022). Proračunsko računovodstvo u osnovnim školama (Master's thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:116328

Kopić, Elizabeta. "Proračunsko računovodstvo u osnovnim školama." Master's thesis, University of Slavonski Brod, 2022. https://urn.nsk.hr/urn:nbn:hr:262:116328

Kopić, Elizabeta. "Proračunsko računovodstvo u osnovnim školama." Master's thesis, University of Slavonski Brod, 2022. https://urn.nsk.hr/urn:nbn:hr:262:116328

Kopić, E. (2022). 'Proračunsko računovodstvo u osnovnim školama', Master's thesis, University of Slavonski Brod, accessed 27 June 2024, https://urn.nsk.hr/urn:nbn:hr:262:116328

Kopić E. Proračunsko računovodstvo u osnovnim školama [Master's thesis]. Slavonski Brod: University of Slavonski Brod; 2022 [cited 2024 June 27] Available at: https://urn.nsk.hr/urn:nbn:hr:262:116328

E. Kopić, "Proračunsko računovodstvo u osnovnim školama", Master's thesis, University of Slavonski Brod, Slavonski Brod, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:262:116328

Metadata
TitleProračunsko računovodstvo u osnovnim školama
Title (english)Budget accounting in primary school
AuthorElizabeta Kopić
MentorMaja Vretenar Cobović (mentor)
Committee memberMaja Vretenar Cobović (predsjednik povjerenstva)
Committee memberAnita Kulaš Mirosavljević (član povjerenstva)
Committee memberLena Sigurnjak (član povjerenstva)
GranterUniversity of Slavonski Brod
(Department of Social Sciences and Humanities)
Slavonski Brod
Defense date and country2022-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Proračun je javni izvještaj koji prikazuje financijski plan prihoda i njegovih rashoda za jednu godinu. Smatra se ključnim instrumentom raspodjele javnih prihoda. Njegovi korisnici su proračunski i izvanproračunski te su navedeni u Registru. U Hrvatskoj je proračunsko računovodstvo pokazatelj informacija potrebnih za kontroliranje i nadziranje poslovnih postupaka te odlučivanje na svim razinama. Formira specifične klasifikacije računa u okviru računskog plana i jedinstven način knjiženja i izvještavanja. Njegovi obveznici su pravni subjekti u okviru opće države. Sustav obrazovanje u Hrvatskoj se sastoji od ranog, predškolskog, osnovnog i srednjeg obrazovanja te visokog obrazovanja. Obrazovanje se većinom financira iz javnih sredstava, ali postoje i privatne ustanove za obrazovanje koje su financirane školarinama. Osnovne škole se smatraju proračunskim korisnikom jedinice lokalne i područne (regionalne) samouprave i kao takve su obvezne imati organizirano računovodstvo koje prati propisane pravilnike i zakone.
Abstract (english)
The budget is a public report showing the financial plan of revenues and its expenditures for one year. It is considered a key instrument for the distribution of public revenues. Its users are budgetary and extra-budgetary and are listed in the Register. In Croatia, budget accounting is an indicator of the information needed to control and supervise business procedures and decision-making at all levels. It forms specific classifications of accounts within the calculation plan and a unique way of posting and reporting. Its obligors are legal entities within the general state. The education system in Croatia consists of early, pre-school, primary and secondary education and higher education. Education is mostly financed from public funds, but there are also private education institutions that are funded by tuition fees. Primary schools are considered budget users of local and regional self-government units and as such are obliged to have organized accounting that follows the prescribed regulations and laws.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:262:116328
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-09-22 10:18:49