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PDF 3.76 MB
undergraduate thesis
36
102
ROBNO KNJIGOVODSTVO NA PRIMJERU PODUZEĆA TISAK D.D.
Marinela Penić (2017)
University of Split
Faculty of economics Split
Cite this item:
https://urn.nsk.hr/urn:nbn:hr:124:062829
Metadata
Title
ROBNO KNJIGOVODSTVO NA PRIMJERU PODUZEĆA TISAK D.D. : Završni rad
Author
Marinela Penić
Mentor(s)
Branka Ramljak
(thesis advisor)
Abstract
U trgovini je robno knjigovodstvo jedno od najvažnijih analitičkih knjigovodstava. Po tome se uostalom trgovina razlikuje od drugih djelatnosti. U ovom završnom radu koji se sastoji od tri dijela ( teorijskog, empirijskog i zaključnog) predmet istraživanja jesu specifičnosti računovodstva trgovine kao gospodarske djelatnosti kupnje i prodaje dobara sa svrhom ostvarivanja dobiti. Prilikom provođenja istraživanja nad poslovanjem poduzeća Tisak d.d., čija je osnovna djelatnost prodaja tiskovina i duhanskih proizvoda, prikazuju se primjeri osnovnih robnih dokumenata od ulaznih i izlaznih računa maloprodaje, nabave robe od dobavljača, zaprimanja robe na skladište, prijenosa robe iz jednog skladišta u drugo te zapisnika o promjenama cijena određenih artikala. Na kraju može se donijeti zaključak kako Tisak d.d. kao jedna od najvećih distribucijskih tvrtki, se sve više i brže razvija stavljajući u prvi plan kupca zajedno s njegovim osnovnim potrebama te da prikazana dokumentacija pruža istinit i pouzdan uvid u poslovanje trgovačkog društva Tisak d.d.
Keywords
trade
retail
commodity accountancy
Granter
University of Split
Faculty of economics Split
Place
Split
State
Croatia
Scientific field, discipline, subdiscipline
SOCIAL SCIENCES
Economics
Accounting
Study programme type
university
Study level
undergraduate
Study programme
Business Studies
Academic title abbreviation
univ. bacc.oec.
Genre
undergraduate thesis
Language
Croatian
Defense date
2017-06
Parallel abstract (English)
In trade, commodity accountancy is one of the most important analytical accountancy. In that way trade differs from other activites. In this final work, which consisted of three parts (theoretical, empirical and final), the subject of research are the specificity of merchandise accounting as economic activity of purchase and sale of goods for the purpose of obtaining profits. During the research, in case of business activities for Tisak j.s.c., whose main activity is the sale of newspapers and tobacco products, there are presented examples of commodity documents such as incomig and outgoing invoices in retail, procurement of goods from suppliers, receiving goods at the warehosue, transferring goods from one warehouse to another and record of changes in the price of certain items. Finally, it can be concluded that Tisak j.s.c., as one of the largest distribution companies, is developing more and more rapidly by putting the customers in first plan together with its basic needs and that presented documentation provides a true and reliable insight into the business of a trading company Tisak j.s.c.
Parallel keywords (Croatian)
trgovina
maloprodaja
robno knjigovodstvo
Resource type
text
Access condition
Open access
Terms of use
URN:NBN
https://urn.nsk.hr/urn:nbn:hr:124:062829
Committer
Ivana Gizdić