Računovodstvena evidencija troškova nabave i prodaje automobila

master's thesis

• Title (english): Accounting records of procurement costs and sales of cars
• Author: Dora Jergović
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Prilikom knjiženja nabave i upotrebe osobnih automobila u poslovne, ali i privatne svrhe kod poduzetnika postoje značajne specifičnosti na koje je potrebno obratiti pažnju, a svi poslovi povezani uz ovo područje regulirani su brojnim zakonima i propisima. Za poduzetnike je važno na odgovarajući način klasificira vozila, odnosno odrediti je li riječ o osobnom ili teretnom vozilu te na temelju toga primjenjivati odgovarajuće propise kod knjiženja. Poduzeća koja namjeravaju prodati vozilo moraju na vrijeme prestati obračunavati amortizaciju. Ukoliko poslovni subjekt obavlja djelatnosti trgovine za njega ne vrijede odredbe zakona i propisa kojima se prilikom nabave automobila omogućuje odbitak pretporeza. Prilikom nabave vozila potrebno je njegov ulaz u poduzeće evidentirati putem internog dokumenta koji se naziva primka. Osobni automobili kao dugotrajna imovina ili kao roba se na skladište zadužuje po nabavnoj vrijednosti u koju mogu biti uključeni i ovisni troškovi. Prilikom prodaje automobila potrebno je utvrditi sve troškove koji su nastali po određenom vozilu s ciljem određivanja ispravne prodajne cijene. U radu su na konkretnim primjerima prikazani procesi nabave osobnih automobila za poduzetnika te nabava vozila kod poduzeća koja se bave prodajom novih i rabljenih vozila. Osim procesa nabave vozila, prikazan je postupak prodaje vozila te knjiženje nastalih popratnih troškova.

Abstract (english)

While registering the purchase and the use of personal automobiles in business and private purposes there are significant specificities that need to be paid attention to, and all jobs related to this area are regulated by numerous laws and regulations. For entrepreneurs it is important to appropriately classify the vehicles, meaning that it has to be determined whether it is a personal or freight vehicle and, based on that, apply the corresponding regulations when booking. Companies that intend to sell the vehicle must stop calculating depreciation on time. If the business entity performs trade activities, the legal provisions and regulations that enable input tax deduction when purchasing a car are not applied to them. When purchasing a vehicle, it is necessary to register its entry into the company via an internal document named a receipt. Personal automobiles, as fixed assets or s the goods, are debited to the warehouse at the purchase value in which the dependent costs may also be included. When selling an automobile, it is necessary to determine all costs incurred by a specific vehicle with the aim of determining the correct selling price. In this thesis, the processes of purchase of personal automobiles for entrepreneurs and the purchase of vehicles for companies which run a business of selling new and used vehicles are showed on specific practical examples. In addition to the vehicle procurement process, the thesis also presents the procedure for selling the vehicle and booking the related costs.

• Keywords: nabava automobila; prodaja automobila; novi automobil; rabljeni automobil; troškovi dorada
• Keywords (english): vehicle procurement; vehicle sales; new vehicle; used vehicle; customization costs
• Language: croatian
• URN:NBN: urn:nbn:hr:148:681940
• 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: 2023-09-21 16:01:25