Evidentiranje dugotrajne materijalne imovine

undergraduate thesis

• Title (english): Recording of long-term tangible assets
• Author: Ivana Bošnjak
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj završni rad fokusira se na računovodstvenu evidenciju dugotrajne materijalne imovine,
pri čemu se svaki oblik ove imovine detaljno razmatra. Prije nego što dugotrajna materijalna
imovina može biti upotrijebljena, potrebno ju je najprije nabaviti. Stoga rad obuhvaća različite
metode nabave dugotrajne materijalne imovine, te način kako se nakon nabave evidentira
trošak te imovine u poslovnim knjigama, uz posebno objašnjenje postupka amortizacije. Cilj
ovog rada je prikazati teorijsko računovodstveno evidentiranje dugotrajne materijalne imovine,
a zatim primijeniti teoriju na stvarnim primjerima nabave dugotrajne materijalne imovine od
strane poduzeća.

Abstract (english)

This final paper focuses on the accounting treatment of fixed assets, examining each type of
asset in detail. Before fixed assets can be utilized, they must first be acquired. Therefore, the
paper covers various methods of acquiring fixed assets and the subsequent accounting for their
costs in the company’s books, with a particular emphasis on the depreciation process. The aim
of the paper is to present the theoretical aspects of accounting for fixed assets and then apply
this theory to real-life examples of fixed asset acquisitions by companies.

• Keywords: dugotrajna materijalna imovina; računovodstvena evidencija; nabava; amortizacija; poslovni subjekti
• Keywords (english): fixed assets; accounting records; acquisition; depreciation; business entities
• Language: croatian
• URN:NBN: urn:nbn:hr:148:292706
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-16 16:55:33