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undergraduate thesis
Računovodstvo obrtnika- primjer šumarskog obrta
2016. urn:nbn:hr:128:228819
Antunović, Martina
Karlovac University of Applied Sciences
Business Department

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Antunović, M. (2016). Računovodstvo obrtnika- primjer šumarskog obrta (Undergraduate thesis). Karlovac: Karlovac University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:228819

Antunović, Martina. "Računovodstvo obrtnika- primjer šumarskog obrta." Undergraduate thesis, Karlovac University of Applied Sciences, 2016. https://urn.nsk.hr/urn:nbn:hr:128:228819

Antunović, Martina. "Računovodstvo obrtnika- primjer šumarskog obrta." Undergraduate thesis, Karlovac University of Applied Sciences, 2016. https://urn.nsk.hr/urn:nbn:hr:128:228819

Antunović, M. (2016). 'Računovodstvo obrtnika- primjer šumarskog obrta', Undergraduate thesis, Karlovac University of Applied Sciences, accessed 07 December 2024, https://urn.nsk.hr/urn:nbn:hr:128:228819

Antunović M. Računovodstvo obrtnika- primjer šumarskog obrta [Undergraduate thesis]. Karlovac: Karlovac University of Applied Sciences; 2016 [cited 2024 December 07] Available at: https://urn.nsk.hr/urn:nbn:hr:128:228819

M. Antunović, "Računovodstvo obrtnika- primjer šumarskog obrta", Undergraduate thesis, Karlovac University of Applied Sciences, Karlovac, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:128:228819

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Metadata
TitleRačunovodstvo obrtnika- primjer šumarskog obrta
AuthorMartina Antunović
MentorDubravka Krivačić (mentor)
GranterKarlovac University of Applied Sciences
(Business Department)
Karlovac
Defense date and country2016-10-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Poslovanje obrta zahtijeva pouzdano vođenje računovodstva koje računovodstveni znanstvenici definiraju kao logičko zaključivanje na temelju uspostavljenih načela pri čemu se evidentiraju ekonomske transakcije, svojevrsno planiranje, nadziranje i analiza kretanja imovine, obveza, kapitala, prihoda i rashoda, sastavljanje financijskih izvještaja ali i utvrđivanje financijskog rezultata poduzeća. Područje računovodstvenih sustava obuhvaća nekoliko oblika vođenja računovodstva prema pravnom obliku organizacije, međutim cilj ovoga rada je detaljno definirati računovodstvo obrtnika, temeljna obiljeţja, obveze i specifičnosti. Računovodstvo obrtnika zasniva se na jednostavnom knjigovodstvu, prema načelu blagajne te je regulirano zakonima, propisima i standardima. Šumarski obrti bave se iskorištavanjem prirodnih bogatstava zemlje, prodajom i zamjenom proizvoda dobivenih od šumarske djelatnosti u neprerađenom stanju. Obrtnici su obvezni plaćati porez na dohodak, prirez poreza na dohodak, porez na dobit i porez na dodanu vrijednost. Obrtnici koji obavljaju šumarsku djelatnost imaju mogućnost paušalnog oporezivanja dohotka od samostalne djelatnosti. .
Abstract (english)
Business crafts require fiducially accounting whose accounting researchers defined as logical inference based on established principles whereat logging economic transactions, a kind of planning, monitoring and processing movement assets, liabilities, equity, income and expenditure, composition financial statements and also determination financial results of the company. Area accounting system includes a few forms of accounting according legal framework of companies, though object of this work is detailed define accounting of craftmen, fundamental features, liabilities and specificities. Accounting of craftmen is based on simple bookkeeping, according on the principle treasury billsand and it is regulated on laws, regulations and standards. Crafts of forestry involved harvesting natural resources, sales and exchange products harvested forestry usiness in crude case. Crafts are obliged to pay income tax, local income tax, profit tax and value added tax. Crafts which are conducted by forest business have the option of lump sum taxation of income from on line business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:228819
Study programmeTitle: Hospitality Studies
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 conditionsOpen access
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Created on2017-02-27 13:53:18