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undergraduate thesis
Računovodstveno i porezno postupanje s popisnim razlikama
Stručni završni rad
2022. urn:nbn:hr:129:358353
Sermek, Sara
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Sermek, S. (2022). Računovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:358353

Sermek, Sara. "Računovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:358353

Sermek, Sara. "Računovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:358353

Sermek, S. (2022). 'Računovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:358353

Sermek S. Računovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2022 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:129:358353

S. Sermek, "Računovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:129:358353

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Metadata
TitleRačunovodstveno i porezno postupanje s popisnim razlikama : Stručni završni rad
Title (english)Accounting and tax handling of census differences
AuthorSara Sermek
MentorDario Lešić (mentor)
Committee memberMaja Buljat (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2022-11-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Temelj svakog računovodstva predstavljaju financijska izvješća o poslovanju pojedine pravne osobe. Popis imovine i obveza sastavni je dio financijskih izvještaja te kao takav predstavlja predmet interesa svih dionika koji su s istim na neki način povezani. Obzirom da se radi o vrlo kompleksnom sustavu isti je reguliran nizom zakonskih odredbi. Osnovna svrha provedbe godišnjeg popisa imovine i obveza je usklađivanje postojećeg stanja imovine sa knjigovodstvenim stanjem. U praksi se javljaju različite vrste manjka ili viška robe koji se različitim računovodstvenim i poreznim tretmanom usklađuju u poslovnim knjigama. Osim usklađivanja s poslovnim knjigama, važna svrha provedbe godišnjeg popisa odnosi se i na cjelokupno poslovanje određenog poduzeća jer daje sliku o tome koliko odgovorno se postupa s imovinom i provode li se tražene evidencije u skladu s postojećim propisima.
Abstract (english)
The foundation of all accounting is represented by financial reports on the operations of individual legal entities. The list of assets and liabilities is an integral part of the financial statements and as such, it represents the subject of interest for all stakeholders who are connected to it in some way. Considering that it is a very complex system, it is regulated by a series of legal provisions. The main purpose of carrying out the annual inventory of assets and liabilities is to synchronize the accounting state of assets with the existing state. In practice, there are different types of shortages or surpluses of goods that are reconciled in the business books through different accounting and tax treatments. In addition to synchronizing with business books, another important purpose of carrying out the annual inventory also relates to the entire business of a particular company, as it demonstrates how responsibly they handle their asset and whether the required records are kept in accordance with existing regulations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:358353
Study programmeTitle: Business Administration, Undergraduate Professional Study
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 on2023-05-22 11:23:47