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SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI
Maja Jović (2016)
College of Applied Sciences "Lavoslav Ružička" in Vukovar
Business Department
Cite this document

Jović, M. (2016). SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:150:518450

Jović, Maja. "SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI." Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2016. https://urn.nsk.hr/urn:nbn:hr:150:518450

Jović, Maja. "SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI." Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, 2016. https://urn.nsk.hr/urn:nbn:hr:150:518450

Jović, M. (2016). 'SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI', Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, accessed 05 April 2020, https://urn.nsk.hr/urn:nbn:hr:150:518450

Jović M. SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI [Undergraduate thesis]. Vukovar: College of Applied Sciences "Lavoslav Ružička" in Vukovar; 2016 [cited 2020 April 05] Available at: https://urn.nsk.hr/urn:nbn:hr:150:518450

M. Jović, "SPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI", Undergraduate thesis, College of Applied Sciences "Lavoslav Ružička" in Vukovar, Vukovar, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:150:518450

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Metadata
TitleSPECIFIČNOST GODIŠNJEG OBRAČUNA U TRGOVAČKOJ DJELATNOSTI
Title (english)SPECIFICS OF ANNUAL ACCOUNTS IN TRADING BUSINESS
AuthorMaja Jović
MentorSlobodan Stojanović (mentor)
Committee memberMarina Guzovski (predsjednik povjerenstva)
Committee memberSlobodan Stojanović (član povjerenstva)
Committee memberŽeljko Sudarić (član povjerenstva)
GranterCollege of Applied Sciences "Lavoslav Ružička" in Vukovar
(Business Department)
Vukovar
Defense date and country2016-11-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Specifičnosti godišnjeg obračuna u trgovačkoj djelatnosti obuhvaćaju niz određenih kontrola i knjiženja prije sastavljanja godišnjih financijskih izvještaja. Temeljne pripreme i kontrole prije sastavljanja financijskih izvještaja imaju višestruko značenje; kontrolu samog poslovanja i prikazivanje financijskog rezultata, kako upravi tako i vanjskim institucijama (porezna uprava, financijske institucije i dr.). Glavne kontrole koje trgovačko poduzeće mora napraviti su: godišnji popis (inventura), kontrola troškova nabave robe, kontrola predujmova za robu, kontrola danih popusta kupcima (umanjenje obveze PDV-a), kontrola primljenih popusta od dobavljača (umanjenje pretporeza), te pregled poslovanja u slobodnim zonama (zaliha neocarinjene robe, obračun PDV-a pri uvozu, obračun tečajnih razlika).
Abstract (english)
Specifics of the annual accounts in commerce (trade business) include a series of specific controls and recordings before producing the annual financial statements. Thorough preparations and controls before preparing the financial statements are very important; they represent control of business transactions and presentation of the financial results to the management and external institutions (such as tax administration, financial institutions, etc.). The main controls that trading company has to make are: annual inventory (stocktaking) control of purchasing costs of the goods, control of cash advances (down payments) for the goods, control of given discounts to customers (VAT deduction), control of received discounts from suppliers (deduction of input VAT), and review of business in free zones (stocks of uncleared custom goods, calculation of VAT on imported goods, calculation of exchange rate differences).
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:150:518450
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 usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2016-11-24 08:50:34