Utjecaj promjene metode oporezivanja na računovodstvene postupke kod obrtnika

master's thesis

• Title (english): The influence of changing the taxation method on accounting procedures for craftsmen
• Author: Meri Janković
• Mentor: Nikolina Dečman (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obrti čine važan dio malog i srednjeg poduzetništva te su izvor kreiranja novih poslovnih ideja. Ovaj diplomski rad temelji se na detaljnoj analizi računovodstva obrtnika koji se nalaze i u sustavu poreza na dohodak i u sustavu poreza na dobit. Preko pojmovnog određenja obrtnika i obrtništva prikazano je koje poslovne knjige obrtnici moraju voditi, koji su financijski izvještaji obrtnika te se, nakon teorijskog dijela ovog rada, i na konkretnim primjerima prikazuju specifičnosti poslovanja, odnosno vođenja poslovnih knjiga i izrade financijskih izvještaja, obrtnika dobitaša i dohodaša. Obrtnici dohodaši vode poslovne knjige po sustavu jednostavnog knjigovodstva primjenjujući načelo blagajne, dok s druge strane, obrtnici dobitaši vode knjige po sustavu dvojnog knjigovodstva i načelu nastanka događaja. Obveznici poreza na dohodak mogu samostalno ili po sili zakona postati obveznici poreza na dobit.

Abstract (english)

Crafts are a crucial component of small and medium-sized entrepreneurship, as they offer the possibility of new ideas and business concepts. This thesis focuses on the detailed analysis of the accounting of craftsmen who are in the personal income tax system and corporate tax system. Through the conceptual definition of craftsmen and crafts, it is shown what business books craftsmen must keep, what are the financial statements of craftsmen and, after the theoretical part of this thesis, the specifics of business, such as keeping business books and preparation of financial statements of the craftsmen in personal income tax system and craftsmen in corporate tax system. Craftsmen in personal income tax system keep business books according to the simple bookkeeping system applying the principle of cash, while on the other hand, craftsmen in corporate tax system keep books according to the double-entry bookkeeping system and the accrual principle. Craftmen in personal income tax system may independently or by force of law become craftmen in corporate income tax system.

• Keywords: obrt; porez na dohodak; porez na dobit; poslovne knjige; financijski izvještaji
• Keywords (english): craft; personal income tax; corporate income tax; business books; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:524117
• 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 students and staff of home institution
• Created on: 2022-09-07 12:26:02