Računovodstveni tretman neprofitnih organizacija na primjeru izabrane udruge

master's thesis

• Title (english): Accounting treatment of non-profit organizations based on the example of a selected association
• Author: Lara Malović
• Mentor: Martina Dragija Kostić (mentor)
• Committee member: Vesna Vašiček (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj diplomski rad se bavi računovodstvenim tretmanom neprofitnih organizacija, a naglasak je na primjeru izabrane udruge „Udruge Fokus“. Cilj rada je bolje razumijevanje računovodstva u neprofitnom sektoru s obzirom na obilježja i ulogu tog sektora u današnjem društvu. Istaknute su glavne karakteristike neprofitnih organizacija te izvori njihovog financiranja. U segmentu računovodstva neprofitnih organizacija obrađen je zakonski okvir, računski plan, poslovne knjige te potreba za praćenjem financijskih aktivnosti kroz financijsko izvještavanje. Na primjeru Udruge Fokus razrađen je računovodstveni tretman neprofitnih organizacija i specifičnosti njihovog računovodstva s obzirom na dvojno knjigovodstvo, gospodarsku djelatnost, imovinu i obveze, revizijski uvid te sustave internih kontrola koji uključuju Upitnik o funkcioniranju sustava financijskog upravljanja i kontrola i akcijski plan. Analizirani su financijski izvještaji Udruge Fokus koji obuhvaćaju bilancu i izvještaj o prihodima i rashodima te bilješke uz financijske izvještaje. Zaključak rada ističe važnost vođenja računovodstva neprofitnih organizacija po pravilima struke, po principima transparentnosti i odgovornog upravljanja, a u svrhu financijske održivosti neprofitnih organizacija.

Abstract (english)

The following paper deals with the accounting treatment of non-profit organizations based on the example of a chosen association "Udruga Fokus". The aim of the paper is to provide a better understanding of accounting in the non-profit sector, considering the characteristics and role of the sector in today's society. The paper highlights some of the main characteristics of non-profit organizations and their sources of financing. The third chapter explains the accounting of non-profit organizations by examining the legal framework, accounting plan, accounting books and the need for monitoring financial activities through financial reporting. Furthermore, the main goal of the fourth chapter is to elaborate the accounting treatment of non-profit organizations and the specifics of their accounting, based on the example of Udruga Fokus. More specifically, it looks into their double-entry bookkeeping system, economic activity, assets and liabilities, audit insight and internal control systems, which include a self-assessment questionnaire and an action plan. The financial statements of Udruga Fokus are also analyzed. These include the balance sheet and income statement, as well as notes to the financial statements. The conclusion of the paper emphasizes the importance of conducting the accounting of non-profit organizations according to the rules of the profession together with the principles of transparency and responsible management, for the purpose of financial sustainability of non-profit organizations.

• Keywords: neprofitne organizacije; zakonski okvir; financijski izvještaji; Udruga Fokus; računovodstvo
• Keywords (english): non-profit organizations; legal framework; financial statements; Udruga Fokus; accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:389450
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-24 19:03:28