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undergraduate thesis
RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU
2018. urn:nbn:hr:150:944645
Dinješ, Nikola
College of Applied Sciences "Lavoslav Ružička" in Vukovar
Business Department

Cite this document

Dinješ, N. (2018). RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:150:944645

Dinješ, Nikola. "RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU." Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2018. https://urn.nsk.hr/urn:nbn:hr:150:944645

Dinješ, Nikola. "RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU." Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2018. https://urn.nsk.hr/urn:nbn:hr:150:944645

Dinješ, N. (2018). 'RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU', Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, accessed 16 April 2021, https://urn.nsk.hr/urn:nbn:hr:150:944645

Dinješ N. RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU [Undergraduate thesis]. Vukovar: College of Applied Sciences "Lavoslav Ružička" in Vukovar; 2018 [cited 2021 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:150:944645

N. Dinješ, "RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU", Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, Vukovar, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:150:944645

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Metadata
TitleRAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU
Title (english)ACCOUNTING OF REVENUES AND EXPENSES IN A TRADING COMPANY
AuthorNikola Dinješ
MentorSlobodan Stojanović (mentor)
Committee memberMirjana Nedović (predsjednik povjerenstva)
Committee memberSlobodan Stojanović (član povjerenstva)
Committee memberMiljenko Šmit (član povjerenstva)
GranterCollege of Applied Sciences "Lavoslav Ružička" in Vukovar
(Business Department)
Vukovar
Defense date and country2018-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Računovodstvo je disciplina koja se bavi zapisom financijskih transakcija u poduzeću. Učinci poslovnih odluka reflektiraju se u računovodstvenim, financijskim izvještajima poduzeća koji pokazuju financijski položaj i financijsku uspješnost poduzeća te kretanje novčanih tokova za određeno vremensko razdoblje. Računovodstveno evidentiranje prihoda i rashoda provodi se u poslovnim knjigama sukladno računovodstvenim standardima, a prihodi i rashodi poduzeća sučeljavaju se u računu dobiti i gubitka te ukazuju na pozitivan ili negativan financijski rezultat. U ovom radu daje se prikaz računovodstvenog evidentiranja prihoda i rashoda u trgovačkom poduzeću. Na primjeru poduzeća Euro Lager d.o.o., koje u svom poslovanju obuhvaća trgovinu na veliko aparata toplim napitcima te punila za aparate i trgovinu na malo u prostoru srednje škole, prikazuje se uobičajena podjela prihoda i rashoda, njihovo sučeljavanje, te evidentiranje na računima i programu za knjiženje poduzeća.
Abstract (english)
Accounting is a discipline that deals with writing financial transactions in a company. The effects of business decisions are reflected in the accounting, financial statements of the companies showing the financial position and financial performance of the company and the movement of cash flows for a certain period. Accounting of revenues and expenses is shown in accounting books in accordance with accounting standards. The company's income and expense accounts for profit or loss and indicate a positive or negative financial result. This graduate the sisgives review of the accounting records of revenues and expenditures in a trading company. On the example of Euro Lager d.o.o., which deals with the wholesale trade of devices for hot drinks and its fillers and has a retail in high school premises, there would be shown the usual revenue and expenditure division, their confrontation, and recording in the accounts and in the accounting computer program of the company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:150:944645
Study programmeTitle: Trade
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 on2018-12-27 08:35:06