POVEZANOST I RAZLIKE RAČUNOVODSTVA OBRTNIKA I RAČUNOVODSTVA PODUZETNIKA

master's thesis

• Title (english): COCONNECTIVITY AND DIVERSITY BETWEEN CRAFTSMEN AND ENTERPRENEURS ACCOUNTING
• Author: Nikola Bertak
• Mentor: Nikolina Dečman (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog diplomskog rada je definirati i objasniti specifičnosti računovodstva obrtnika i računovodstva poduzetnika te temeljem iznesenih činjenica definirati i objasniti povezanost i razlike između navedena dva oblika računovodstva.
Rad se bazira na teorijskoj analizi računovodstva obrtnika koji se mogu nalaziti u sustavu poreza na dohodak ili u sustavu poreza na dobit. Obrtnici obveznici poreza na dohodak znatno češće se susreću u praksi od obrtnika u sustavu na dobit, pa je veći naglasak stavljen upravo na obrtnike u sustavu poreza na dohodak. Pored obrtnika obveznika poreza na dohodak, u radu je spomenuto i paušalno oporezivanje obrtnika, kao i uloga sustava poreza na dodanu vrijednost u njihovu poslovanju. U radu su navedene i vrste obrta koje djeluju u Hrvatskoj. Poslovanje obrtnika određeno je brojnim zakonima koji, između ostalog, određuju i poslovne knjige obrtnika.
Rad se bazira i na teorijskoj analizi računovodstva poduzetnika koji su uvijek obveznici poreza na dobit te se najčešće nalaze u sustavu poreza na dodanu vrijednost. Iako se u Hrvatskoj razlikuje nekoliko vrsta pravno ustrojbenih oblika poslovanja, najčešći pravno ustrojbeni oblici su dioničko društvo, društvo s ograničenom odgovornošću i jednostavno trgovačko društvo s ograničenom odgovornošću. U radu su navedeni normativni oblici regulacije poslovanja poduzeća te je pojašnjen utjecaj regulatora na poslovanje samih poduzeća. Nabrojane su i poslovne knjige i financijski izvještaji koje poduzeća obavezno vode i izrađuju za određeno obračunsko razdoblje.
Temeljem iznesenih činjenica o računovodstvu obrtnika i računovodstvu poduzetnika, u radu su navedeni i određeni zaključci kojima se obrazlažu povezanosti i razlike između računovodstva obrtnika i računovodstva poduzetnika.

Abstract (english)

The aim of this final paper is to define and explain the specifics of accounting of craftsmen and accounting of entrepreneurs and based on the presented facts to define and explain the relationship and differences between these two forms of accounting.
The paper is based on a theoretical analysis of the accounting of craftsmen who may be in the system of income tax or in the system of profit tax. Craftsmen liable for income tax are much more common in practice than craftsmen in the profit system, so more emphasis is placed on craftsmen in the income tax system. In addition to craftsmen liable to pay income tax, the paper also mentions the flat-rate taxation of craftsmen, as well as the role of the value added tax system in their business. The paper also lists the types of crafts that operate in Croatia. The business of craftsmen is determined by a number of laws which, among other things, determine the business books of craftsmen.
The paper is also based on a theoretical analysis of the accounting of entrepreneurs who are always subject to corporate income tax and are most often in the value added tax system. Although in Croatia we distinguish several types of legal organizational forms of business, the most common legal organizational forms are a joint stock company, a limited liability company and a simple limited liability company. The paper presents normative forms of regulation of company operations and explains the influence of regulators on the operations of companies themselves. The business books and financial statements that companies are required to keep and prepare for a certain accounting period are also listed.
Based on the presented facts on the accounting of craftsmen and the accounting of entrepreneurs, the paper also states certain conclusions that explain the connections and differences between the accounting of craftsmen and the accounting of entrepreneurs.

• Keywords: obrt; računovodstvo obrtnika; poduzeće; računovodstvo poduzetnika
• Keywords (english): craftsmen; accounting of craftsmen; company; accounting of entrepreneurs
• Language: croatian
• URN:NBN: urn:nbn:hr:148:355771
• 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 authenticated users
• Created on: 2021-09-21 10:24:11