RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU

Dinješ, Nikola

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undergraduate thesis

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ACCOUNTING OF REVENUES AND EXPENSES IN A TRADING COMPANY

Nikola Dinješ (2018)

College of Applied Sciences "Lavoslav Ružička" in Vukovar
Business Department

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APA 6th Edition

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

MLA 8th Edition

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

Chicago 17th Edition

Harvard

Dinješ, N. (2018). 'RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU', Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, accessed 22 April 2019, https://urn.nsk.hr/urn:nbn:hr:150:944645

Vancouver

Dinješ N. RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU [Undergraduate thesis]. Vukovar: College of Applied Sciences "Lavoslav Ružička" in Vukovar; 2018 [cited 2019 April 22] Available at: https://urn.nsk.hr/urn:nbn:hr:150:944645

IEEE

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

Cite this item: https://urn.nsk.hr/urn:nbn:hr:150:944645

Metadata

Title	RAČUNOVODSTVENO EVIDENTIRANJE PRIHODA I RASHODA U TRGOVAČKOM PODUZEĆU
Title (english)	ACCOUNTING OF REVENUES AND EXPENSES IN A TRADING COMPANY
Author	Nikola Dinješ
Mentor	Slobodan Stojanović (mentor)
Committee member	Mirjana Nedović (predsjednik povjerenstva)
Committee member	Slobodan Stojanović (član povjerenstva)
Committee member	Miljenko Šmit (član povjerenstva)
Granter	College of Applied Sciences "Lavoslav Ružička" in Vukovar (Business Department) Vukovar
Defense date and country	2018-09-27, 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)
Language	croatian
URN:NBN	urn:nbn:hr:150:944645
Study programme	Title: Trgovina Study programme type: stručni Study level: stručni Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	text
File origin	Born digital
Access conditions	Restricted access
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Created on	2018-12-27 08:35:06