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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA
Završni rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. urn:nbn:hr:145:498570
Hranić - Mežnarić, Darija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Hranić Mežnarić, D. (2021). RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:498570

Hranić Mežnarić, Darija. "RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:498570

Hranić Mežnarić, Darija. "RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:498570

Hranić Mežnarić, D. (2021). 'RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 08 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:498570

Hranić Mežnarić D. RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 December 08] Available at: https://urn.nsk.hr/urn:nbn:hr:145:498570

D. Hranić Mežnarić, "RAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:498570

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Metadata
TitleRAČUNOVODSTVENO PRAĆENJE DUGOTRAJNE MATERIJALNE IMOVINE NA PRIMJERU ZRAKOPLOVA : Završni rad
AuthorDarija Hranić - Mežnarić
MentorBlaženka Hadrović Zekić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Završni rad bavi se računovodstvenim praćenjem nabave, leasingom i amortizacijom dugotrajne materijalne imovine. Kao važan proces opisana je nabava i najam dugotrajne materijalne imovine koji se računovodstveno vode prema zahtjevima Međunarodnih standarda financijskog izvještavanja (MSFI) i Međunarodnog računovodstvenog standarda (MRS)- 16 te knjiženje amortizacije kao također vrlo važan proces u poslovanju. U radu kroz praktičan primjer analiziran je proces nabave, najma i prikaz računovodstvenog praćenja amortizacije na primjeru zrakoplova i dijelova zrakoplova u vlasništvu i leasingu, kako bi se ukazalo na značenje zrakoplova kao dugotrajne materijalne imovine i važnost pravilnog i propisnog računovodstvenog praćenja u poslovnim procesima.
Abstract (english)
The final paper deals with the accounting monitoring of the procurement, leasing and depreciation of tangible fixed assets. The acquisition and lease of tangible fixed assets are described as an important process which is conducted in accordance with the requirements of the International Financial Reporting Standard (IFRS) and International Accounting Standard (IAS)16 and posting depreciation as also a very important process in business. In this paper is described the procurement process, leasing and presentation of the accounting monitoring of depreciation through a practical example of the aircraft and aircraft parts, owned and leased. The contribution of this is is attested in connecting theoretical with practical knowledge, using the example of an aircraft, through the presentation of the accounting monitoring of procurement, rental and depreciation process from the business practices.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:498570
Study programmeTitle: professional study 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
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RepositoryEFOS REPOSITORY
Created on2022-07-01 09:04:35