| Sažetak | Udruge, kao najčešći oblik neprofitnih organizacija, osnivaju se u svrhu ostvarenja svojih ciljeva, koji mogu uključivati očuvanje i zaštitu ljudskih prava i sloboda, zaštitu prirode i okoliša, humanitarne ciljeve, socijalne, obrazovne, znanstvene i mnoge druge. Tako je DUMP udruga mladih programera 2010. godine upisana u Registar udruga u svrhu edukacije učenika i studenata o programiranju. Danas udruga ima nekoliko svojih projekata, a najvažniji su Škola osnova programiranja, DUMP Internship te DUMP Days. DUMP Days je njihov najveći projekt, konferencija koja uključuje razna predavanja i radionice sponzorirana od strane velikih poduzeća iz sektora informacijskih tehnologija te u suradnji sa Sveučilištem u Splitu i Fakultetom elektrotehnike, strojarstva i brodogradnje, koji je ujedno i sjedište udruge. U ovom radu prikazan je pregled računovodstvenog poslovanja udruge koje se odnosi upravo na taj projekt u 2021. godini, s pregledom prometa na razredima 2 (obveze), 3 (prihodi) i 4 (rashodi) računskog plana neprofitnih organizacija iz bruto bilance za 2021. godinu. S obzirom da se priprema za navedeni projekt provodi tijekom cijele godine, prikazani su podaci, u skladu s tim, za razdoblje od 1. siječnja do 31. prosinca 2021. godine. |
| Sažetak (engleski) | Associations, as the most usual form of non-profit organizations, are founded to achieve their goals, which may include the preservation and protection of human rights and freedoms, the protection of nature and the environment, humanitarian goals, social, educational, scientific and many other goals. In 2010, the DUMP association of young programmers was registered in the Register of Associations for the purpose of educating students about programming. Today, the association has several projects of its own, the most important of which are the Programming Basics School, DUMP Internship and DUMP Days. DUMP Days is their biggest project, a conference that includes various lectures and workshops sponsored by large companies from the information technology sector and in cooperation with the University of Split and the Faculty of Electrical Engineering, Mechanical Engineering and Naval Architecture, which is also the headquarters of the association. In this paper, an overview of the association's accounting operations related to this project in 2021 is presented, with an overview of turnover in classes 2 (liabilities), 3 (income) and 4 (expenses) of the accounting plan of non-profit organizations from the gross balance for 2021. year. Given that the preparation for the mentioned project is conducted throughout the year, the data is presented, accordingly, for the period from 1 January 2021. until 31 December 2021. |
