SPECIFIČNOSTI VOĐENJA POSLOVNIH KNJIGA OBRTNIKA U SUSTAVU POREZA NA DOHODAK

master's thesis

• Title (english): SPECIFICS OF CRAFTSMEN'S BOOKKEEPING OPERATING IN THE PERSONAL INCOME TAX SYSTEM
• Author: Jelena Ivanček
• Mentor: Ana Rep (mentor)
• Committee member: Ana Rep (predsjednik povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obrt kao najjednostavniji oblik organiziranja poslovnih aktivnosti, uz društva s ograničenom odgovornošću i dionička društava spada u skupinu malih i srednjih poduzeća koji čine značajan segment hrvatskog gospodarstva. Cilj diplomskog rada upravo jest prikazati specifičnosti koje se javljaju u vođenju poslovnih knjiga obrtnika koji se nalaze u sustavu poreza na dohodak. Obrtnike u sustavu poreza na dohodak karakterizira jednostavno knjigovodstvo i primjena načela blagajne. Za razliku od poduzeća koja vode osnovne (glavna knjiga i dnevnik) i pomoćne poslovne knjige (knjiga URA, knjiga IRA, knjiga blagajne i ostale), obrtnici u sustavu poreza na dohodak vode sljedeće poslovne knjige: knjigu primitaka i izdataka, knjigu prometa, popis dugotrajne imovine te evidenciju o tražbinama i obvezama. Međutim, ako se obrtnik nalazi u sustavu poreza na dodanu vrijednost, tada mora voditi i evidenciju o ulaznim i izlaznim računima. Poslovne knjige obrtnika jednostavnije su i sažetije od poslovnih knjiga poduzeća. Obrtnik radi u svoje ime i za svoj račun te za obveze u pravilu odgovara svom svojom imovinom. Za potreba ovog rada odabran je vezani obrt, stolarski obrt čije su poslovne knjige predmetom analize.

Abstract (english)

Crafts, as the simplest form of organizing business activities, along with limited liability companies and joint-stock companies, belong to the group of small and medium-sized enterprises that make up a significant segment of the Croatian economy. The aim of the thesis is to present the specifics of keeping business ledgers of craftsmen operating in the income tax system. Craftsmen operating in the income tax system are characterized by simple bookkeeping and cash principle accounting. Unlike companies that keep the main (general ledger and journal) and subsidiary ledgers (book of outgoing invoices, book of incoming invoices, cash ledger, and others), craftsmen operating in the income tax system keep: cash inflows and outflows ledger, turnover ledger, fixed assets register, and records of receivables and payables. However, if the craftsman is operating in the value-added tax system, then he must also keep records of incoming and outgoing invoices. Craftsmen's business ledgers are simpler and more concise than company ledgers. The craftsman works in his own name and on his own account. As a rule, he is responsible for his obligations with all his property. For the needs of this thesis, a related craft was chosen, a carpentry craft whose business books are the subject of analysis.

• Keywords: obrt; poslovne knjige; jednostavno knjigovodstvo; načelo blagajne; sustav poreza na dohodak
• Keywords (english): crafts; business ledgers; simple bookkeeping; cash principle; income tax system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:676518
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-07-01 12:42:10