RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA

Hranić - Mežnarić, Darija

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undergraduate thesis

RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA

Završni rad

2021. urn:nbn:hr:145:498570

Hranić - Mežnarić, Darija

Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

APA 6th Edition

Hranić Mežnarić, D. (2021). RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad (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:145:498570

MLA 8th Edition

Hranić Mežnarić, Darija. "RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:498570

Chicago 17th Edition

Harvard

Hranić Mežnarić, D. (2021). 'RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 17 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:498570

Vancouver

Hranić Mežnarić D. RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 November 17] Available at: https://urn.nsk.hr/urn:nbn:hr:145:498570

IEEE

D. Hranić Mežnarić, "RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:498570

Cite this item: https://urn.nsk.hr/urn:nbn:hr:145:498570

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Metadata

Title	RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad
Author	Darija Hranić - Mežnarić
Mentor	Blaženka Hadrović Zekić (mentor)
Granter	Josip Juraj Strossmayer University of Osijek Faculty of Economics and Business in Osijek (Chair of Finance and Accounting) Osijek
Defense date and country	2021-09-17, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Accounting
Abstract	Završni rad bavi se računovodstvenim praćenjem nabave, leasingom i amortizacijom dugotrajne materijalne imovine. Kao važan proces opisana je nabava i najam dugotrajne materijalne imovine koji se računovodstveno vode prema zahtjevima Međunarodnih standarda financijskog izvještavanja (MSFI) i Međunarodnog računovodstvenog standarda (MRS)- 16 te knjiženje amortizacije kao također vrlo važan proces u poslovanju. U radu kroz praktičan primjer analiziran je proces nabave, najma i prikaz računovodstvenog praćenja amortizacije na primjeru zrakoplova i dijelova zrakoplova u vlasništvu i leasingu, kako bi se ukazalo na značenje zrakoplova kao dugotrajne materijalne imovine i važnost pravilnog i propisnog računovodstvenog praćenja u poslovnim procesima.
Abstract (english)	The final paper deals with the accounting monitoring of the procurement, leasing and depreciation of tangible fixed assets. The acquisition and lease of tangible fixed assets are described as an important process which is conducted in accordance with the requirements of the International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS)16 and posting depreciation as also a very important process in business. In this paper is described the procurement process, leasing and presentation of the accounting monitoring of depreciation through a practical example of the aircraft and aircraft parts, owned and leased. The contribution of this is is attested in connecting theoretical with practical knowledge, using the example of an aircraft, through the presentation of the accounting monitoring of procurement, rental and depreciation process from the business practices.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:145:498570
Study programme	Title: professional study accounting Study programme type: professional Study level: undergraduate Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
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Created on	2022-07-01 09:04:35