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graduate thesis
Računovodstveno praćenje nabave imovine
2024. urn:nbn:hr:277:584668
Martić, Marija
Josip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega

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Martić, M. (2024). Računovodstveno praćenje nabave imovine (Graduate thesis). Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:277:584668

Martić, Marija. "Računovodstveno praćenje nabave imovine." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2024. https://urn.nsk.hr/urn:nbn:hr:277:584668

Martić, Marija. "Računovodstveno praćenje nabave imovine." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2024. https://urn.nsk.hr/urn:nbn:hr:277:584668

Martić, M. (2024). 'Računovodstveno praćenje nabave imovine', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, accessed 14 December 2024, https://urn.nsk.hr/urn:nbn:hr:277:584668

Martić M. Računovodstveno praćenje nabave imovine [Graduate thesis]. Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega; 2024 [cited 2024 December 14] Available at: https://urn.nsk.hr/urn:nbn:hr:277:584668

M. Martić, "Računovodstveno praćenje nabave imovine", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, Požega, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:277:584668

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Metadata
TitleRačunovodstveno praćenje nabave imovine
Title (english)Accounting Monitoring of Acquisition and Disposal of Assets
AuthorMarija Martić
MentorSunčica Bajić (mentor)
Committee memberVerica Budimir (predsjednik povjerenstva)
Committee memberSunčica Bajić (član povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega
Požega
Defense date and country2024-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Nabava imovine je jedna od ključnih aktivnosti u poduzeću, jer imovina predstavlja resurs od koje se u budućnosti očekuju ekonomske koristi. Za razliku od kratkotrajne imovine poduzeća, dugotrajna imovina ne mijenja svoj fizički oblik, a u troškove se priznaje u skladu s korisnim vijekom uporabe. Računovodstveno evidentiranje stjecanja ili nabave dugotrajne imovine obuhvaća evidentiranje na temelju nabavne vrijednosti i svih ovisnih troškova koji se pripisuju toj imovini do trenutka stavljanja u upotrebu. Poduzeće nabavlja imovinu na različite načine, najčešće kupnjom, ali imovinu je moguće proizvesti, unajmiti, razmijeniti, unijeti ulaganjem članova ili primiti kao donaciju. U ovom radu navedeni su i istraženi primjeri i postupci stjecanja imovine te su prikazani primjeri računovodstvenog evidentiranja svih načina nabave te metode obračuna amortizacije.
Abstract (english)
Acquisition of assets is one of the company's key activities because assets represent a resource from which future economic benefits are expected. In contrast to the company's short-term assets, fixed assets don't change their physical form, and are recognized as expenses in accordance with useful economic life. Accounting recording of acquisition or fixed assets procurement includes recording on the basis of purchase value and all dependent costs attributed to those assets from the moment they are put into service. The company can acquire assets in different ways, most often by purchase. On the other hand, assets can be produced, rented, exchanged, brought in by members' investment or received as a donation. This paper lists and investigates some examples and procedures of assets acquisition as well as shows examples of accounting recording of all procurement and depreciation calculation methods.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:277:584668
Study programmeTitle: Specialist Graduate Professional Study - Commerce
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-10-23 09:20:58