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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC
Završni rad
2022. urn:nbn:hr:145:033810
Androić, Mateja
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Androić, M. (2022). RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : 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:145:033810

Androić, Mateja. "RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:033810

Androić, Mateja. "RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:033810

Androić, M. (2022). 'RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:033810

Androić M. RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2022 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:033810

M. Androić, "RAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:033810

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TitleRAČUNOVODSTVENO PRAĆENJE PRIMLJENIH PREDUJMOVA NA PRIMJERU SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Završni rad
Title (english)ACCOUNTING OF ADVANCES RECEIVED ON THE EXAMPLE OF SCHIEDEL PROIZVODNJA DIMNJAKA d.o.o. NOVI GOLUBOVEC : Final paper
AuthorMateja Androić
MentorBlaženka Hadrović Zekić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2022-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predujmovi su novčana sredstva koja se plaćaju prije nego li je ugovorena isporuka ili usluga obavljena. Temelj plaćanja najčešće je izdana ponuda ili predračun. Ubrzanje ugovorenih poslova i osiguranje naplate najčešća su svrha plaćanja predujmova. Primanje predujma pozitivno utječe na dinamiku poslovanja, no računovodstveno i porezno evidentiranje predujmova traži posebnu pažnju sudionika transakcije. U radu se pobliže definira pojam predujma i njegovih vrsta s naglaskom na evidentiranja primljenih predujmova, kao i obveze i pripadajuća prava sudionika transakcije. S obzirom da je Schiedel proizvodnja dimnjaka d.o.o. Novi Golubovec, poduzeće iz građevinskog sektora, prikazat će se i obrazložiti porezni aspekt evidentiranja predujmova za građevinske usluge fakturirane uz tuzemni prijenos porezne obveze, te oporezivanje predujmova u poslovima s inozemstvom. Pri obradi navedene teme, prikazat će se i utjecaj primljenih predujmova na financijske izvještaje, odnosno na pozicije u bilanci i izvještaju o novčanom tijeku.
Abstract (english)
Advances are funds that are paid before the contracted delivery or service is performed. The basis of payment is most often an issued offer or preliminary invoice. Speeding up contracted work and securing payment are the most common purposes of paying advances. Receiving advances has a positive effect on business dynamics, but the accounting and tax recording of advances requires special attention from the participants of the transaction. The paper defines the concept of advance and its types in more detail, with an emphasis on the recording of received advances, as well as the obligations and associated rights of participants in the transaction. Schiedel proizvodnja dimnjaka d.o.o. Novi Golubovec is a company from the construction sector, so there will be present and explain the tax aspect of recording advances for construction services invoiced with domestic transfer of tax liability, as well as taxation of advances in foreign affairs. When dealing with the mentioned topic, it will be shown the impact of the received advances on the financial statements, that is, positions in the balance sheet and the impact on the cash flow statement.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:033810
Study programmeTitle: Marketing
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 conditionsOpen access
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Created on2023-03-16 11:43:36