Računovodstvo osnovnih sredstava i amortizacija

Jurčević, Jasminka

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undergraduate thesis

Računovodstvo osnovnih sredstava i amortizacija

Rijeka: University of Rijeka, Faculty of Economics, 2018. urn:nbn:hr:192:788356

Jurčević, Jasminka

University of Rijeka
Faculty of Economics and Business

Cite this document

APA 6th Edition

Jurčević, J. (2018). Računovodstvo osnovnih sredstava i amortizacija (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:788356

MLA 8th Edition

Jurčević, Jasminka. "Računovodstvo osnovnih sredstava i amortizacija." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:788356

Chicago 17th Edition

Jurčević, Jasminka. "Računovodstvo osnovnih sredstava i amortizacija." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:788356

Harvard

Jurčević, J. (2018). 'Računovodstvo osnovnih sredstava i amortizacija', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 08 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:788356

Vancouver

Jurčević J. Računovodstvo osnovnih sredstava i amortizacija [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2018 [cited 2024 November 08] Available at: https://urn.nsk.hr/urn:nbn:hr:192:788356

IEEE

J. Jurčević, "Računovodstvo osnovnih sredstava i amortizacija", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:192:788356

Cite this item: https://urn.nsk.hr/urn:nbn:hr:192:788356

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Metadata

Title	Računovodstvo osnovnih sredstava i amortizacija
Title (english)	Accounting of fixed assets and depretiation
Author	Jasminka Jurčević
Mentor	Mira Dimitrić (mentor)
Granter	University of Rijeka Faculty of Economics and Business Rijeka
Defense date and country	2018-05-14, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	Osnovna sredstva su sredstva za rad čiji su vijek trajanja i vrijednost definirani računovodstvenom konvencijom. Klasificiraju se sa stajališta funkcije i predmetne strukture. Amortizacija je glavni trošak u vezi s osnovnim sredstvima, te predstavlja cjenovni izraz njihovog postupnog trošenja u proizvodnom procesu. U ovom radu je prezentirano pojmovno određenje i računovodstveno evidentiranje osnovnih sredstava i amortizacije, te su aplicirani odgovarajući računovodstveni postupci na primjeru proizvodnog obrta. Analizirani su struktura i starost osnovnih sredstava, te utjecaj amortizacije na rezultat poslovanja.
Abstract (english)	Fixed assets are means whose lifetime and value are defined by the accounting convention. They are categorized from the point of view of function and subject structure. Depreciation is the principal cost related to the underlying assets and represents the price expression of their gradual expense in the production process. This paper presents the conceptual and accounting recording of fixed assets and depreciation, and appropriate accounting procedures are applied on the example of manufacturing trade. The structure and age of fixed assets, as well as the impact of depreciation on the business result.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:192:788356
Study programme	Title: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business Course: Entrepreneurship Study programme type: university Study level: undergraduate Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Closed access
Terms of use
Repository	Repository of the University of Rijeka, Faculty of Economics and Business
Created on	2018-05-25 15:53:13