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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA
2018. urn:nbn:hr:112:515177
Zadro, Magdalena
Polytehnic in Pozega
Social department

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Zadro, M. (2018). RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:515177

Zadro, Magdalena. "RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA." Undergraduate thesis, Polytehnic in Pozega, 2018. https://urn.nsk.hr/urn:nbn:hr:112:515177

Zadro, Magdalena. "RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA." Undergraduate thesis, Polytehnic in Pozega, 2018. https://urn.nsk.hr/urn:nbn:hr:112:515177

Zadro, M. (2018). 'RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA', Undergraduate thesis, Polytehnic in Pozega, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:112:515177

Zadro M. RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2018 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:112:515177

M. Zadro, "RAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA", Undergraduate thesis, Polytehnic in Pozega, Požega, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:112:515177

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Metadata
TitleRAČUNOVODSTVENO PRAĆENJE DANIH I PRIMLJENIH PREDUJMOVA
Title (english)ACCOUNTING OF GIVEN AND RECEIVED PREPAYMENTS
AuthorMagdalena Zadro
MentorVerica Budimir (mentor)
Committee memberSvjetlana Letinić (predsjednik povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
Committee memberMario Župan (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2018-06-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predujmove je moguće definirati kao unaprijed dana ili primljena novčana sredstva. U sustavu poreza na dodanu vrijednost (PDV) predujmovi su oporezivi PDV-om. Dani predujmovi su bilančna stavka koja se klasificira ovisno o tome jesu li dani na dugi ili kratki rok te o namjeni za koju su dani. Primljeni predujmovi evidentiraju se kao obveza primatelja predujma. Kod danih predujmova davatelj predujma ima pravo na korištenje pretporeza nakon što mu primatelj ispostavi račun za predujam. Kod primljenih predujmova primatelj ima obvezu za PDV. Postoji mogućnost da stvarna cijena isporuke odstupa od uplaćenog predujma – naviše ili naniže. Tada dolazi do naknadne promjene porezne osnovice u odnosu na dani odnosno primljeni predujam. Predujmovi utječu na aktivu i pasivu bilance. Primljeni predujmovi povećavaju aktivu, a dani pasivu. Također utječu na poslovne aktivnosti izvještaja o novčanom tijeku.
Abstract (english)
Prepayments can be defined as funds given or recieved in advance. In the VAT system prepayments are VAT taxable. Given prepayments are balance item which is classified depending on whether are they given for long terms or short terms and of the purpose for which they are given. Recieved prepayments are recorded as an recipient's obligation. On the given prepayments, prepayment provider has right to use input VAT after recieving the prepayment's bill from the recipient. On the recieved prepayments, prepayment's recipient has an obligation to VAT. There is a possibility that the actual delivery price will deviate from the paid prepayment – upwards or down. Then there is a subsequent change in the tax base in regard to given respectively recieved prepayment. Prepayments affect the assets and liabilities of the balance sheet. Recieved prepayments increase the asset and given increase liabilities. Also, they affect business activities of Cash flow statement.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:515177
Study programmeTitle: Professional study of Accounting
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 on2018-06-26 11:13:10