Specifičnosti računovodstva slobodnih zanimanja

master's thesis

• Title (english): Specifics of freelance accounting
• Author: Anamarija Lizačić
• Mentor: Katarina Žager (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Slobodna zanimanja su zanimanja kojima se bave samozaposlene osobe poput revizora, umjetnika, književnika i sl. Regulirana su raznim zakonima i standardima poput Zakona o porezu na dohodak, Zakona o porezu na dodanu vrijednost, Zakona o računovodstvu i dr.
Temeljne poslovne knjige za slobodna zanimanja su: Knjiga primitaka i izdataka, Popis dugotrajne imovine, Evidencija o tražbinama i obvezama te Knjiga prometa.
Svako zanimanje ima svoje specifičnosti pa tako trgovci u trgovini na malo moraju voditi Knjigu popisa, a ugostitelji Knjigu nabave i uporabe reprodukcijskog i potrošnog materijala, hrane i pića itd. S druge strane, freelanceri paušalisti vode samo Knjigu prometa.
Ono što je specifično za skladatelje i tekstopisce je to što osim primarnog honorara pri izradi glazbenog djela, imaju i sekundarni dohodak koji plaćaju korisnici glazbenih djela, a za kontrolu i prikupljanje istog u RH zadužen je HDS ZAMP. ZAMP je u 2020.g. provodio Anti – korona mjere pa pad drugog dohotka autora nije velik koliko se očekivalo da će biti.

Abstract (english)

Free lance is job worked by self-employed people. Free lancers can do a lots of different things like auditing, art, writing and so on. Their work is regulated by laws and standards which are tax law, accounting law, Croatian financial reporting standars and others.
Basic business books for freelancers are: cash disbursements book, cash receipts book, stock book and purchase ledger.
Every job has its own specifics. For example, retail dealer must have an inventory book and cateres must have an purchase book. On the other side, lump sums have only an invoice book.
Songwriters are paid by sigers but they also get paid from copyrights which are collected by HDS ZAMP. ZAMP had sum Anti – covid 19 mesures in 2020 and songwriters didn’t lose as much copyrights as they predicted.

• Keywords: Slobodna zanimanja; specifične poslovne knjige; skladatelji i tekstopisci; autorska prava; HDS ZAMP
• Keywords (english): Free lance accounting; accounting books; songwriters; copyrights; HDS ZAMP
• Language: croatian
• URN:NBN: urn:nbn:hr:148:898993
• 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: 2022-09-26 22:01:06