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undergraduate thesis
Računovodstvene politike u iskazivanju dugotrajne materijalne imovine
2018. urn:nbn:hr:145:486609
Banovski, Mladen
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Banovski, M. (2018). Računovodstvene politike u iskazivanju dugotrajne materijalne imovine (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:486609

Banovski, Mladen. "Računovodstvene politike u iskazivanju dugotrajne materijalne imovine." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:486609

Banovski, Mladen. "Računovodstvene politike u iskazivanju dugotrajne materijalne imovine." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:486609

Banovski, M. (2018). 'Računovodstvene politike u iskazivanju dugotrajne materijalne imovine', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 October 2024, https://urn.nsk.hr/urn:nbn:hr:145:486609

Banovski M. Računovodstvene politike u iskazivanju dugotrajne materijalne imovine [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 October 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:486609

M. Banovski, "Računovodstvene politike u iskazivanju dugotrajne materijalne imovine", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:486609

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Metadata
TitleRačunovodstvene politike u iskazivanju dugotrajne materijalne imovine
Title (english)Accounting policies in exclusion of long-term material assets
AuthorMladen Banovski
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberBranko Novak (član povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-06-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Dugotrajna materijalna imovina u bilanci predstavlja poziciju aktive i ima dugovni saldo, osim ispravka vrijednosti dugotrajne materijalne imovine. Svako povećanje dugotrajne imovine ima dugovni saldo, osim konta ispravka vrijednosti. Nabava dugotrajne materijalne imovine knjigovodstveno se evidentira na konto pripreme, sve do završetka procesa nabave dugotrajne imovine kada se zaključuje konto pripreme i imovina prenosi u uporabu. Nakon što je imovina prenesena u uporabu ona se može amortizirati. Imovina se vodi u poslovnim knjigama poduzetnika bez obzira na to je li imovina amortizirana u cijelosti. Imovina će biti vidljiva u poslovnim knjigama sve dok je poduzetnik ne rashoduje odnosno isknjiži iz poslovnih knjiga.
Abstract (english)
Long-term tangible assets in the balance sheet represent the assets position and have a balance sheet debt other than the amortization of tangible fixed assets. Any increase in non-current assets has a debit balance other than a value adjustment account. Acquisition of tangible fixed assets is accounted for in the preparation account until the termination of the process of acquisition of long-term assets when the preparation account is concluded and the asset is transferred to use. Once the asset has been transferred to use it can be amortized. Assets are kept in business books, regardless of whether the asset is depreciated in full. Assets will be visible in business books as long as the entrepreneur does not dispose of it or clear it out of business books.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:486609
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-07-04 12:52:53