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undergraduate thesis
Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o.
2017. urn:nbn:hr:124:229273
Brkić, Klara
University of Split
Faculty of economics Split

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Brkić, K. (2017). Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o. (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:229273

Brkić, Klara. "Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o.." Undergraduate thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:229273

Brkić, Klara. "Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o.." Undergraduate thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:229273

Brkić, K. (2017). 'Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o.', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:229273

Brkić K. Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o. [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:124:229273

K. Brkić, "Računovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o.", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:229273

Metadata
TitleRačunovodstvena evidencija nabave i prodaje u trgovini na primjeru Antares d.o.o.
AuthorKlara Brkić
MentorIvana Perica (mentor)
MBZ: 304384
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predmet istraživanja ovog rada predstavlja prikazivanje i analiziranje računovodstvene evidencije u trgovini od procesa nabave do procesa prodaje robe. Računovodstvena evidencija nabave i prodaje obuhvaća poznavanje elemenata kalkulacije, aktivnosti poslovnog skladištenja, poznavanje zakonskih propisa i pravilnika i sl. Antares d.o.o., čija je osnovna djelatnost prodaja automobilima te pružanje usluge servisiranja, obavlja trgovinu na veliko i trgovinu na malo. Antares d.o.o. vozila zaprima po nabavnoj vrijednosti na skladištu (klasa 6). Roba na skladištu evidentira se preko konta 660 – Roba u skladištu, dok se automobili u salonu evidentiraju preko konta 663 – Roba u prodavaonici. Prodajom robe razdužuje se klasa 6 te se prenosi na trošak (klasa 7). Kada je riječ o maloprodaji, potrebno je prikazati vrijednost marže i PDV na kontima 668 – Marža te 664 – PDV. Nabava materijala i dijelova potrebnih za pružanje usluga servisiranja evidentira se po nabavnoj vrijednosti na konto 3100 – Materijali i sirovine na skladištu. Prilikom utroška materijala i dijelova kod pružanja usluge servisa razdužuje se klasa 3 i prenosi na trošak (klasa 4).
Abstract (english)
The subject of this paper is presenting and analyzing the accounting records in the trade from the procurement process to the goods sales process. Accounting records of procurement and sales include knowledge of calculation elements, business storage activities, knowledge of legal regulations and regulations, etc. Antares d.o.o., whose main activity is car sales and servicing, carries out wholesale and retail trade. Antares d.o.o. the vehicles are purchased at the purchasing price at the warehouse (Class 6). Goods in the warehouse are logged on account 660 - Goods in the warehouse, while cars in the salon are logged over account 663 - Goods at the store. The sale of goods is classed 6 and is transferred to the cost (class 7). When it comes to retail, you need to display the margin and VAT value on the 668 - Margin and 664 - VAT accounts. Procurement of materials and parts required to provide service is recorded at the purchase value of the account 3100 - Materials and raw materials at the warehouse. When consuming materials and parts when servicing the service, it is classed 3 and transferred to the cost (class 4).
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:229273
Study programmeTitle: Small Enterprise Management
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 resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-07 09:13:32