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undergraduate thesis
Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o.
2024. urn:nbn:hr:124:554893
Koštić, Duje
University of Split
Faculty of economics Split

Cite this document

Koštić, D. (2024). Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o. (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:554893

Koštić, Duje. "Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o.." Undergraduate thesis, University of Split, Faculty of economics Split, 2024. https://urn.nsk.hr/urn:nbn:hr:124:554893

Koštić, Duje. "Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o.." Undergraduate thesis, University of Split, Faculty of economics Split, 2024. https://urn.nsk.hr/urn:nbn:hr:124:554893

Koštić, D. (2024). 'Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o.', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 11 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:554893

Koštić D. Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o. [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2024 [cited 2025 January 11] Available at: https://urn.nsk.hr/urn:nbn:hr:124:554893

D. Koštić, "Računovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o.", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:124:554893

Metadata
TitleRačunovodstvo mjenjačnice i tobacco shopa na primjeru Botanović d.o.o.
Title (english)Accounting of exchange office and tobacco shop - Botanović LtD case- study
AuthorDuje Koštić
MentorŽeljana Aljinović Barać (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2024-09-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj završnog rada bio je prikazati i analizirati specifične računovodstvene postupke računovodstva mjenjačnice i tobacco shopa, maloprodaje, na praktičnom primjeru poduzeća Botanović d.o.o. U prvom dijelu rada, obrađen je regulatorni okvir računovodstva u Hrvatskoj koji se odnosi na Zakon o računovodstvu, Hrvatske standarde financijskog izvještavanja (HSFI), obavljanje mjenjačkih djelatnosti, Zakon o porezu na dobit te Zakon o Porezu na dodanu vrijednost. Drugi dio, koji je ujedno i glavni dio, odnosi se na specifičnosti računovodstva mjenjačnice i tobacco shopa na praktičnom primjeru kroz dva poglavlja. Primijenjeni su dokumenti iz internih izvora dokumentacije poduzeća, kao što su rekapitulacija, temeljnice, ulazni računi, mjesečni inkas, prijemni list -kalkulacija. Na samom kraju donesen je zaključak temeljen na provedenom radu, uključujući literaturu koja je korištena i popis priloga, koji su prikazani u radu.
Abstract (english)
The aim of my Bachelor thesis was to present and analyse the specific accounting procedures for the accounting of a currency exchange office and a tobacco shop (retail business), using the practical example of the company Botanović d.o.o. In the first part of the thesis, the regulatory framework of accounting in Croatia was processed, including the Accounting Act, Croatian Financial Reporting Standards (HSFI), the conduct of currency exchange activities, the Corporate Income Tax Act and the Value Added Tax Act. The second part, which is also the main part, focuses on the specifics of an accounting for the currency exchange office and the tobacco shop using a practical example with explanation divided into two chapters. Documents from the company's internal sources, such as recapitulations, journal entries, incoming invoices, monthly cash collections and receiving sheets-calculations, were used. Finally, a conclusion was made based on the conducted research, including the literature and the list of appendices that were presented in the thesis.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:554893
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni prvostupnik (baccalaureus) ekonomije (sveučilišni prvostupnik (baccalaureus) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-09-10 14:35:23