prikaz prve stranice dokumenta RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA
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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA
Požega: Polytehnic in Pozega, 2015. urn:nbn:hr:112:504496
Dumančić, Ivana
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Dumančić, I. (2015). RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:504496

Dumančić, Ivana. "RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA." Undergraduate thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:504496

Dumančić, Ivana. "RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA." Undergraduate thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:504496

Dumančić, I. (2015). 'RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA', Undergraduate thesis, Polytehnic in Pozega, accessed 26 June 2024, https://urn.nsk.hr/urn:nbn:hr:112:504496

Dumančić I. RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2015 [cited 2024 June 26] Available at: https://urn.nsk.hr/urn:nbn:hr:112:504496

I. Dumančić, "RAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA", Undergraduate thesis, Polytehnic in Pozega, Požega, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:112:504496

Metadata
TitleRAČUNOVODSTVENO PRAĆENJE ZAJMOVA PRAVNIH I FIZIČKIH OSOBA
Title (english)LOANS ACCOUNTING OF BUSINESS AND NON-BUSINESS SUBJECT
AuthorIvana Dumančić
MentorSvjetlana Letinić (mentor)
Committee memberMario Župan
Committee memberSvjetlana Letinić
Committee memberVerica Budimir
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2015-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Danas je gotovo nemoguće da neko trgovačko društvo ili fizička osoba uspije u svom pothvatu bez financiranja iz zajma budući da potrebe za investiranjem, ali i likvidnošću postaju sve izraženije. Glavni cilj ovog rada je objasniti što su zajmovi, ugovor o zajmu i koje vrste zajmova postoje. Zajam je najčešći izvor financiranja koji se realizira putem ugovora o zajmu gdje se u ulozi zajmodavca i zajmoprimca pojavljuju pravne i fizičke osobe. To znači da trgovačko društvo može odobriti zajam članu društva kao i zaposleniku te obrnuto. Sve je pojašnjeno kroz knjiženja raznih situacija primljenih i danih kratkoročnih i dugoročnih zajmova. Također su objašnjene značajnosti zajmova u imovini i obvezama pravnih osoba, kako i prava i dužnosti koje proizlaze iz zajmova koje odobravaju/primaju fizičke osobe. Bitno je napomenuti kako je značajna stavka ugovora o zajmu kamata čija je visina za svaki slučaj odobrenja zajma drugačija te može, a i ne mora biti ugovorena, zbog čega je bitno poznavati i poštivati pravne i porezne propise.
Abstract (english)
Today is almost impossible that some company or private person fail in his venture without financing from loan because needs for investments but and for liquidity become more pronounced. The main objective of this final work is to explain what are loans, contract of loan and which types of loan exist. Loan is the most common source of financing which is realize with contract of loan where in part lender and borrower appear legal and private persons. It means that company can approve of loan to member of company as well as employee and conversely. Everything is explained through postings various situations of recieved and given short and long term loans. Also are explain significance loans in assets and liabilities legal persons such as rights and duties which resulting from loans that approve/receive private persons. It should be noted that the significant item of contract of loan is an interest rate which high is different for every case approvement of loan and it may or must not be contracted and because of that it is important to know and respect legal and tax regulations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:504496
Study programmeTitle: Professional study of Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/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 on2015-09-30 08:10:31