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undergraduate thesis
Bilanca poljoprivrednog gospodarstva
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of agriculture, 2018. urn:nbn:hr:151:754702
Majić, Marina
Josip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
Department of Bioeconomics and Rural Development

Cite this document

Majić, M. (2018). Bilanca poljoprivrednog gospodarstva (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:151:754702

Majić, Marina. "Bilanca poljoprivrednog gospodarstva." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:151:754702

Majić, Marina. "Bilanca poljoprivrednog gospodarstva." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:151:754702

Majić, M. (2018). 'Bilanca poljoprivrednog gospodarstva', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, accessed 28 April 2024, https://urn.nsk.hr/urn:nbn:hr:151:754702

Majić M. Bilanca poljoprivrednog gospodarstva [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek; 2018 [cited 2024 April 28] Available at: https://urn.nsk.hr/urn:nbn:hr:151:754702

M. Majić, "Bilanca poljoprivrednog gospodarstva", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:151:754702

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Metadata
TitleBilanca poljoprivrednog gospodarstva
Title (english)Agriculture enterprise balance sheet
AuthorMarina Majić
MentorLjubica Ranogajec (mentor)
Committee memberJadranka Deže (predsjednik povjerenstva)
Committee memberAna Crnčan (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
(Department of Bioeconomics and Rural Development)
Osijek
Defense date and country2018-07-20, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Economics
Abstract
Bilanca je temeljni financijski izvještaj koji pokazuje imovinu i njezine izvore u poduzeću na točno određeni danna kraju poslovne godine. Ukazuje točan financijski položaj poduzeća. Glavni dijelovi bilance su aktiva i pasiva. Aktiva prikazuje imovinu poduzeća, a pasiva izvore te imovine. Izvori mogu biti tuđi i vlastiti. Vlastiti se nazivaju kapital, a tuđi su obveze. Aktiva uvijek mora biti jednaka pasivi. To znači da mora postojati ravnoteža, takozvana bilančna ravnoteža. Bilančna ravnoteža se smatra osnovnim obilježjem bilance. Dakle, promatra se ista stvar s dva aspekta. S jedne strane promatrana su konkretna sredstva izražena u vrijednosti, a s druge strane odakle potječu ta sredstva. U aktivi su prikazani konkretni imovinski dijelovi koji se nalaze u poduzeću, dok se u pasivi vidi odakle potječu ta sredstva i kome se vraća dug za dana konkretna sredstva. Prema ročnosti imovina je dugotrajna i kratkotrajna. Dugotrajna se dijeli na nematerijalnu, materijalnu, financijsku imovinu i potraživanja. Kratkotrajna su: zalihe, potraživanja, financijska imovina i novac na računu i u blagajni. Pasiva se iskazuje astitim i tuđim izvorima financiranja.
Abstract (english)
Balance Sheet is the one of the core financial report, which shows volume, and structure of one company. It shows them exactly a certain day at the end of business year. It shows exactly position of company. The main parts of Balance Sheet are active and passive. Active shows assets of company and passive sources of these assets. The sources can be your own or someone else’s. Your own are named capital, and someone else’s are obligations. The active always has to be equal to passive. It means that it has to be a balance, the so-called the balance of the Balance Sheet. The balance of the Balance Sheet considered as a basic feature of the Balance Sheet. Therefore, is being watched the same thing from the two aspects. On the one hand there are observed the concreted sources expressed in value, and, on the other hand from where that sources came from. Therefore, in the active are showed concrete property parts which are located in work organization, while in passive you see from where that recourses came from and to whom you return debt for given concrete recourses. According to maturities assets is long-term and short-lived. Long-term shared on intangible, material, financial assets and claims. Short-lived are supplies, claims, financial assets and cash on account and cashier. Passive is expressed with your own and someone else’s sources of funding.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:151:754702
Study programmeTitle: Agrobusiness
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka agrarnog poduzetništva (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka agrarnog poduzetništva)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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RepositoryRepository of the Faculty of Agrobiotechnical Sciences Osijek
Created on2018-09-05 07:35:37

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