Specifičnosti računovodstvene evidencije obrta i njegovo pripajanje trgovačkom društvu

master's thesis

• Title (english): Specifics of craft accounting and cratf's merger to the limited liability company
• Author: Luka Golubić
• Mentor: Ana Rep (mentor)
• Committee member: Katarina Žager (predsjednik 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

Računovodstvena evidencija obrta uvelike se razlikuje od računovodstvene evidencije u trgovačkim društvima. U radu se objašnjavaju te razlike i prikazuju se specifičnosti poslovanja obrta pri čemu se posebna pažnja posvećuje objašnjavanju sustava jednostavnog knjigovodstva, poslovnih knjiga obrtnika te poreznom sustavu u kojem obrtnik djeluje. Obrtnik početkom svojeg poslovanja djeluje u sustavu poreza na dohodak iako može svojom voljom ili po sili zakona preći u sustav poreza na dobit. Objašnjavaju se specifičnosti tih poreznih sustava te način utvrđivanja porezne osnovice. Prijelaz iz jednog poreznog sustava u drugi je proces koji za obrtnika ima prednosti i nedostatke te je cilj ovog rada pojasniti ih i napraviti usporedbu. Obrtnik svojom odlukom poslovanje može prodati ili ga prenijeti u trgovačko društvo. U radu su prikazani efekti takvih poslovnih kombinacija pripajanja kroz pojašnjavanje računovodstvene evidencije i pravnih aspekata. U radu je objašnjeno kada se za poduzetnika isplati poslovanje prenijeti u trgovačko društvo te se prikazuje porezno opterećenje takve poslovne kombinacije.

Abstract (english)

The accounting records of crafts differ greatly from the accounting records of companies. The master thesis explains these differences and presents the specifics of the craft business, with special attention paid to explaining the simple bookkeeping system, business books of craftsmen and the tax system in which the craftsman operates. At the beginning of his business, a craftsman operates in the income tax system, although he can voluntarily or by force of law switch to the profit tax system. The specifics of these tax systems and the method of determining the tax base are explained. The transition from one tax system to another is a process that has advantages and disadvantages for craftsmen, and the aim of this paper is to clarify them and make a comparison. A craftsman may, by his decision, sell the business or transfer it to a company. The paper presents the effects of such business combinations of mergers through the clarification of accounting records and legal aspects. The paper explains when it pays for an entrepreneur to transfer his business to a company and shows the tax burden of such a business combination.

• Keywords: računovodstvo obrtnika; pripajanje obrta trgovačkom društvu; učinci pripajanja
• Keywords (english): crafts accounting; mergers of craft to the limited liability company; merger effects
• Language: croatian
• URN:NBN: urn:nbn:hr:148:117636
• 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: Open access
• Created on: 2022-07-04 18:56:10