Računovodstvo neprofitnih organizacija obveznika poreza na dodanu vrijednost na primjeru udruge Hrvatsko društvo za kontrolu bez razaranja

master's thesis

• Title (english): Non-profit accounting payers of value added tax in the case of associations Hrvatsko društvo za kontrolu bez razaranja
• Author: Sanja Banožić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-07-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Neprofitna organizacija se definira kao pravna osoba osnovana zbog ostvarivanja javnog odnosno općeg interesa pojedinca ili grupe. Iz tog proizlazi da svrha organizacija nije ostvarivanje dobiti. Cilj rada je prikazati računovodstvo i poslovanje neprofitne organizacije na primjeru udruge Hrvatsko društvo za kontrolu bez razaranja. Prilikom sastavljanja rada korištena je literatura na hrvatskom, ali i na engleskom jeziku te određene internetske stranice. Udruga je obveznik poreza na dodanu vrijednost jer je vrijednost isporuka dobara ili obavljenih usluga u prethodnoj kalendarskoj godini bila veća od 230.000,00 kuna. Kako udruga obavlja i gospodarsku djelatnost, obveznik je i poreza na dobit te primjenjuje sustav dvojnog knjigovodstva. Pravilnikom o neprofitnom računovodstvu i računskom planu uređen je sadržaj i raspored te primjena računskog plana kojeg udruga primjenjuje. Udruga je upisana u Registar neprofitnih organizacija koji se vodi pri Ministarstvu financija jer sve organizacije koje nisu upisane u Registar, mogu biti kažnjene prema Zakonu o financijskom poslovanju i računovodstvu neprofitnih organizacija.

Abstract (english)

A non-profit organization is defined as a legal entity established for achieving public or general interest of the individual or group. It follows that the purpose of the organization is not to make profits. The aim of this paper is to show the accounting and business of non-profit organizations in this case of the Croatian Society for Non-Destructive Testing. When compiling the paper not only Croatian literature was used, but also English and certain websites. The society is liable to pay value added tax because the value of the supply of goods or services performed in the previous calendar year exceeded 230,000.00 kunas. Since the society also carries out economic activities, it is liable for corporate tax and applies a double-entry bookkeeping. The Rulebook of non-profit accounting and chart of accounts arranges the content, layout and the appropriate use of the chart of accounts that the society applies. The association is registered in the Register of non-profit organizations kept by the Ministry of Finance because all the organizations that are not registered in the Register, can penalized under the Law on financial operations and acconunting of non-profit organizations.

• Keywords: neprofitna; organizacija; porez na dodanu vrijednost; računovodstvo; financijski izvještaj
• Keywords (english): non-profit; organisation; value-added tax; accounting; financial reports
• Language: croatian
• URN:NBN: urn:nbn:hr:148:077050
• Study programme: Title: Business Economics; Study programme type: university; Study level: 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: 2016-12-14 16:45:08