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master's thesis
Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak
2018. urn:nbn:hr:155:717515
Bebić Kraljević, Tina
University of Dubrovnik
Faculty of Economics and Business

Cite this document

Bebić Kraljević, T. (2018). Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak (Master's thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:717515

Bebić Kraljević, Tina. "Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak." Master's thesis, University of Dubrovnik, 2018. https://urn.nsk.hr/urn:nbn:hr:155:717515

Bebić Kraljević, Tina. "Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak." Master's thesis, University of Dubrovnik, 2018. https://urn.nsk.hr/urn:nbn:hr:155:717515

Bebić Kraljević, T. (2018). 'Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak', Master's thesis, University of Dubrovnik, accessed 11 December 2024, https://urn.nsk.hr/urn:nbn:hr:155:717515

Bebić Kraljević T. Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak [Master's thesis]. Dubrovnik: University of Dubrovnik; 2018 [cited 2024 December 11] Available at: https://urn.nsk.hr/urn:nbn:hr:155:717515

T. Bebić Kraljević, "Računovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak", Master's thesis, University of Dubrovnik, Dubrovnik, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:155:717515

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Metadata
TitleRačunovodstveni aspekti poslovanja obrtnika - obveznika poreza na dohodak
Title (english)Accounting aspects of the self - employment activities under the income taxation regime
AuthorTina Bebić Kraljević
MentorIris Lončar (mentor)
Committee memberSanda Kapetanović (predsjednik povjerenstva)
Committee memberKatija Vojvodić (član povjerenstva)
GranterUniversity of Dubrovnik
(Faculty of Economics and Business)
Dubrovnik
Defense date and country2018-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj diplomskog rada “Računovodstveni aspekti poslovanja obrtnika – obveznika poreza na dohodak je bio istražiti i ukazati na specifičnosti računovodstvenog obuhvata poslovanja ove grupe obrtnika. Naime, svi obrtnici ne vode iste poslovne knjige. S obzirom na sustav oporezivanja kojem podliježu, svi obrtnici mogu se podijeliti na: obrtnike dobitaše i obrtnike dohodaše, a iz ove podjele proizlaze i razlike u poslovnim evidencijama obrtnika. U radu je, nakon teorijskog razmatranja poslovnih knjiga i financijskih izvještaja obrtnika, prezentiran slučaj iz prakse. U tu svrhu odabran je obrt “Lavčenj” koji je registriran za obavljanje djelatnosti pripreme i usluživanja pića. Ovakav odabir potaknut je činjenicom da se više od 15% aktivnih obrta u Hrvatskoj bavi djelatnošću ugostiteljstva i turizma, pa upravo ovaj odabir implicira analizu reprezentativnog primjera. Analiziranjem poslovnih knjiga i izvještaja kao osnovna specifičnost istaknuto je načelo jednostavnog knjigovodstva kojeg se moraju pridržavati obrtnici dohodaši. Oni, naime, bilježe sve poslovne transakcije na način da kronološkim redoslijedom, po načelu blagajne, samo jednom stavkom evidentiraju poslovne primitke i izdatke u poslovne knjige, te temeljem tako evidentiranih transakcija izrađuju financijske izvještaje o svom poslovanju.
Abstract (english)
The aim of the dissertation “The accounting aspects of operations craftsmen – personal income taxpayers was to explore and to indicate the specificity of the accounting operations of this group of artisans. Namely, not all tradesmen carry the same business books. Considering the taxation system to which they are subject, all tradesmen can be divided into: craftsmen gainers and craftsmen income makers, and from this division there are also differences in business records of craftsmen. For this purpose research was conducted on the example of the selected business system “Lavčenj”, which is registered for making and serving drinks. This selection was made with regard to the predominant activity of the catering and tourism which deals with more than 15% of the active crafts in Croatia. By showing business books and trades reports, the principle of the simple accounting is clarified as the basic principle that must be adhered by the craft traders when dealing with business books. Naimely, they record all the business transactions in a chronological order, by the principle of the cahs box, with just one item they record business receipts and expenditures in the business books, and on the basis of such transactions they prepare financil reports of their own business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:717515
Study programmeTitle: Financial Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica financijskog menadžmenta (stručni/a specijalist/ specijalistica financijskog menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Public note3927
Created on2018-10-24 08:47:50