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master's thesis
KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA
Završni rad
2019. urn:nbn:hr:124:943754
Budimir, Nevena
University of Split
Faculty of economics Split

Cite this document

Budimir, N. (2019). KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:943754

Budimir, Nevena. "KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:943754

Budimir, Nevena. "KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:943754

Budimir, N. (2019). 'KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 22 March 2023, https://urn.nsk.hr/urn:nbn:hr:124:943754

Budimir N. KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2023 March 22] Available at: https://urn.nsk.hr/urn:nbn:hr:124:943754

N. Budimir, "KNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:943754

Metadata
TitleKNJIGOVODSTVENO PRAĆENJE DONACIJA U NEPROFITNIM INSTITUCIJAMA : Završni rad
AuthorNevena Budimir
MentorIvana Perica (mentor)
MBZ: 304384
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Neprofitne organizacije su tzv. dobrotvorni sektor koji ima viši cilj od samog stvaranja profita. Dijele se u različite skupine, s obzirom na koje područje se želi utjecati i koju skupinu razvijati. Jedna od njih su udruge. Udruge djeluju neovisno i slobodno. Udružuju se građani kako bi osigurali svim ljudima njihova zakonska prava, a sva uvjerenja i ciljevi su u skladu sa zakonom, a bez namjere za profitom ili bilo kakvom koristi koja može biti gospodarski procjenjiva. Cilj rada je prikazati računovodstvenu evidenciju donacija u neprofitnom sektoru. Konkretni primjer je bila ABC – Udruga za prirodu, okoliš i održivi razvoj. Na temelju provedenog istraživanja, može se zaključiti kako se Udruga uglavnom financira iz namjenskih donacija, i kako je računovodstvena evidencija prihoda od donacija specifična u odnosu na knjiženja prihoda kod ostalih organizacija koje nisu neprofitnog karaktera.
Abstract (english)
Non-profit organizations are so-called the charitable sector, which has a higher goal than just making a profit. They are divided into different groups, depending on which area they want to influence and which group to develop. Associations are one of them. Associations operate independently and freely. Citizens come together to assure all people their legal rights, and all beliefs and goals are in accordance with the law, with no intention of profit or of any benefit that may be economically assessable. The aim of this paper is to present the accounting records of donations in the non-profit sector. A concrete example was ABC - the Association for Nature, Environment and Sustainable Development. Based on the conducted research, it can be concluded that the Association is mainly financed from earmarked donations, and that the accounting records of donation revenues are specific with respect to revenue postings with other non-profit organizations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:943754
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Accounting and Revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-11-14 09:22:54