Računovodstveno praćenje potraživanja

undergraduate thesis

• Author: Ana Brkljačić
• Mentor: Sanja Broz Tominac (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom završnom radu obradit će se računovodstveno praćenje potraživanja. Svrha je što bolje objasniti i približiti pojam potraživanja, kakve vrste sve postoje i što sve obuhvaćaju. Dok je cilj rada prikazati strukturu potraživanja, njihov položaj i utjecaj. Potraživanja su dio financijske imovine koja može imati fiksno plaćanje i s obzirom na naplativost mogu biti kratkotrajna i dugotajna potraživanja, a priznaju se na početku po fer vrijednosti. Priznaju se kao imovina kada odgovaraju imovini po njenoj definiciji, a kada postaje ugovorna strana na koju su primjenjeni ugovorni uvjeti onda se priznaje u bilanci. Potraživanje je imovinsko pravni odnosu u kojem vjerovnik prema dužniku po osnovi prodaje usluga ostvaruje korist. Odnosno, to je novac koji se duguje kompaniji, ali ga kompanija još nije primila. Prema naplativosti dijele se u 3 kategorije: naplativa, djelomično naplativa i nenaplativa.

Abstract (english)

In this final paper, the accounting monitoring of receivables will be processed. The purpose is to better explain and bring closer the concept of claims, what types there are and what they all include. While the aim of the work is to show the structure of claims, their position and influence. Receivables are a part of financial assets that can have a fixed payment and, with regard to collectability, they can be short-term and long-term receivables, and are recognized at the beginning at fair value. They are recognized as assets when they correspond to assets according to its definition, and when they become a contractual party to which the contractual terms are applied, then they are recognized in the balance sheet. A claim is a property legal relationship in which the creditor benefits from the sale of services to the debtor. That is, it is money that is owed to the company, but the company has not yet received it. According to collectability, they are divided into 3 categories: collectable, partially collectable and non-collectible.

• Keywords: potraživanja; dugotrajna potraživanja; kratkotrajna potraživanja; vrijednosno usklađenje kod potraživanja
• Keywords (english): receivables; long-term receivables; short-term receivables; value adjustments for receivables
• Language: croatian
• URN:NBN: urn:nbn:hr:148:338999
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2022-09-20 10:11:05