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undergraduate thesis
Računovodstvo proračunskih neprofitnih organizacija
2024. urn:nbn:hr:155:951873
Njirić, Mariela
University of Dubrovnik
Faculty of Economics and Business

Cite this document

Njirić, M. (2024). Računovodstvo proračunskih neprofitnih organizacija (Undergraduate thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:951873

Njirić, Mariela. "Računovodstvo proračunskih neprofitnih organizacija." Undergraduate thesis, University of Dubrovnik, 2024. https://urn.nsk.hr/urn:nbn:hr:155:951873

Njirić, Mariela. "Računovodstvo proračunskih neprofitnih organizacija." Undergraduate thesis, University of Dubrovnik, 2024. https://urn.nsk.hr/urn:nbn:hr:155:951873

Njirić, M. (2024). 'Računovodstvo proračunskih neprofitnih organizacija', Undergraduate thesis, University of Dubrovnik, accessed 16 April 2025, https://urn.nsk.hr/urn:nbn:hr:155:951873

Njirić M. Računovodstvo proračunskih neprofitnih organizacija [Undergraduate thesis]. Dubrovnik: University of Dubrovnik; 2024 [cited 2025 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:155:951873

M. Njirić, "Računovodstvo proračunskih neprofitnih organizacija", Undergraduate thesis, University of Dubrovnik, Dubrovnik, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:155:951873

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Metadata
TitleRačunovodstvo proračunskih neprofitnih organizacija
Title (english)Accounting of Non-profit Budget Organizations
AuthorMariela Njirić
MentorCvijeta Djevojić (mentor)
Committee memberZrinka Golemac (predsjednik povjerenstva)
Committee memberJasna Bagović Mostahinić (član povjerenstva)
GranterUniversity of Dubrovnik
(Faculty of Economics and Business)
Dubrovnik
Defense date and country2024-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj rad analizira specifičnosti računovodstva neprofitnih proračunskih organizacija a fokus stavlja na organizaciju DEŠA Dubrovnik. Glavni cilj rada je istražiti kako računovodstvene prakse u proračunskim neprofitnim organizacijama reflektiraju zakonske obveze i specifične financijske izvještaje, posebno kroz prikaz prihoda, rashoda i viškova prihoda. Rad se koristi analizom bilance i izvještaja o prihodima i rashodima DEŠA-e te metodom komparacije kako bi se istražila razlika između teorijskih i praktičnih aspekata računovodstva neprofitnih organizacija. Rad prikazuje kako proračunske neprofitne organizacije upravljaju sredstvima a da pritom osiguraju financijsku stabilnost, uz strogu kontrolu namjenskih sredstava i transparentno financijsko izvještavanje.
Abstract (english)
This paper analyzes the specificities of accounting in non-profit budgetary organizations, with a focus on the DEŠA Dubrovnik organization. The main goal of the paper is to investigate how accounting practices in non-profit budgetary organizations reflect legal obligations and specific financial reports, particularly through the presentation of income, expenses, and income surpluses. The paper utilizes an analysis of DEŠA's balance sheet and income statement, along with a comparative method, to explore the differences between theoretical and practical aspects of non-profit accounting. The paper demonstrates how budgetary non-profit organizations manage their funds while ensuring financial stability, with strict control over earmarked funds and transparent financial reporting.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:951873
Study programmeTitle: Financial Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) financijskog menadžmenta (prvostupnik/prvostupnica (baccalaureus/baccalaurea) financijskog menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-04-03 09:18:26