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undergraduate thesis
INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA
2016. urn:nbn:hr:112:403457
Jaković, Katarina
Polytehnic in Pozega
Social department

Cite this document

Jaković, K. (2016). INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:403457

Jaković, Katarina. "INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA." Undergraduate thesis, Polytehnic in Pozega, 2016. https://urn.nsk.hr/urn:nbn:hr:112:403457

Jaković, Katarina. "INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA." Undergraduate thesis, Polytehnic in Pozega, 2016. https://urn.nsk.hr/urn:nbn:hr:112:403457

Jaković, K. (2016). 'INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA', Undergraduate thesis, Polytehnic in Pozega, accessed 10 December 2024, https://urn.nsk.hr/urn:nbn:hr:112:403457

Jaković K. INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2016 [cited 2024 December 10] Available at: https://urn.nsk.hr/urn:nbn:hr:112:403457

K. Jaković, "INPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA", Undergraduate thesis, Polytehnic in Pozega, Požega, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:112:403457

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Metadata
TitleINPUTI I OUTPUTI RAČUNOVODSTVENOG PROCESA
Title (english)INPUTS AND OUTPUTS OF THE ACCOUNTING PROCESS
AuthorKatarina Jaković
MentorVerica Budimir (mentor)
Committee memberSvjetlana Letinić
Committee memberVerica Budimir
Committee memberMario Župan
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2016-03-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstveni proces čini obrada podataka u kojem se ulazni podaci pretvaraju u izlazne informacije. Prikupljanje podataka je važna faza računovodstvenog procesa te joj je važno posvetiti pažnju kako ne bi došlo do krivih unosa i nepouzdanih informacija. Input računovodstvenog procesa čine poslovni događaji i transakcije. Knjigovodstvene isprave su dokaz o nastanku poslovnih događaja. Poslovni događaji nastaju gospodarskom aktivnošću i mijenjaju stanje imovine, glavnice, obveze, rashoda i prihoda. Oni se evidentiraju, klasificiraju i sumiraju u poslovnim knjigama. Poslovni subjekt vodi poslovne knjige da bi osigurao potrebne podatke o svom poslovanju. Output računovodstvenog procesa su financijski izvještaji koji se sastavljaju na temelju informacija iz poslovnih knjiga. Cilj financijskih izvještaja je zainteresiranim korisnicima pružiti informacije o financijskom položaju i uspješnosti poslovanja.
Abstract (english)
The accounting proces is made up by processing input data into the output informations. Gathering the data is important phase of accounting process and it is important to do it with much attention to ensure that there is no wrong data input and that there are no unreliable informations. Input of accounting process is made up by bussines events and transactions. Accounting documents are the evidence of creation of an bussines event. Business events are created by bussines activity and they change the state of assets, equity, obligations, expenditure and income. They are evidented, classified and summed in the business books. Business subject keeps business books to have information about his businesses. Output of accounting process are financial reports which are created based on informations from business books. The goal by financial reports is to give to users informations about financial state and sucessnes of business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:403457
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-03-22 08:52:24