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undergraduate thesis
Računovodstveni i porezni položaj troškova transportnih sredstava
2020. urn:nbn:hr:198:428482
Ramljak, Mato
University of Applied Sciences RRiF

Cite this document

Ramljak, M. (2020). Računovodstveni i porezni položaj troškova transportnih sredstava (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:428482

Ramljak, Mato. "Računovodstveni i porezni položaj troškova transportnih sredstava." Undergraduate thesis, University of Applied Sciences RRiF, 2020. https://urn.nsk.hr/urn:nbn:hr:198:428482

Ramljak, Mato. "Računovodstveni i porezni položaj troškova transportnih sredstava." Undergraduate thesis, University of Applied Sciences RRiF, 2020. https://urn.nsk.hr/urn:nbn:hr:198:428482

Ramljak, M. (2020). 'Računovodstveni i porezni položaj troškova transportnih sredstava', Undergraduate thesis, University of Applied Sciences RRiF, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:428482

Ramljak M. Računovodstveni i porezni položaj troškova transportnih sredstava [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2020 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:198:428482

M. Ramljak, "Računovodstveni i porezni položaj troškova transportnih sredstava", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:198:428482

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Metadata
TitleRačunovodstveni i porezni položaj troškova transportnih sredstava
Title (english)Accounting and tax position of transportation cost
AuthorMato Ramljak
MentorJasna Vuk (mentor)
Committee memberAnte Vidović (predsjednik povjerenstva)
Committee memberIvica Voloder (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2020, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Transportna sredstva koja se klasificiraju u dugotrajnu materijalnu imovinu poduzetnika, evidentiraju se u poslovnim knjigama sukladno odredbama HSFI 6 - Dugotrajna materijalna imovina. Sva transportna sredstva koja se nalaze u dugotrajnoj materijalnom imovini društva dijele se na osobne automobile namijenjene za osobni prijevoz zaposlenika i članova uprave, osobne automobile koji su namijenjeni za obavljanje različitih djelatnosti (npr. dostavna služba, servisna služba, taksi služba i sl.) i na vozila namijenjena za prijevoz tereta. Za svaku od ovih skupina vozila specifično je računovodstveno i porezno praćenje troškova. Pri tome je važna i činjenica obračunava li se prilikom korištenja osobnih automobila za osobni prijevoz plaća u naravi ili ne.
Abstract (english)
Means of transport that are classified as tangible fixed assets of an enterprise are recorded in the books of account in accordance with the provisions of HSFI 6 - Fixed tangible assets. All means of transport contained in the company's tangible fixed assets are divided into passenger cars intended for the personal transport of employees and members of the management, passenger cars intended for carrying out various activities (eg delivery service, customer service, taxi service, etc.) and to vehicles intended for the carriage of goods. For each of these groups of vehicles there is a specific accounting and tax tracking of costs. Also important is the fact whether or not the car is used in the car for personal transport.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:428482
Study programmeTitle: Accounting and Finance
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 on2020-11-09 15:00:09