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undergraduate thesis
Računovodstveni i porezni položaj drugog dohotka
2022. urn:nbn:hr:198:312786
Petković, Danijela
University of Applied Sciences RRiF

Cite this document

Petković, D. (2022). Računovodstveni i porezni položaj drugog dohotka (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:312786

Petković, Danijela. "Računovodstveni i porezni položaj drugog dohotka." Undergraduate thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:312786

Petković, Danijela. "Računovodstveni i porezni položaj drugog dohotka." Undergraduate thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:312786

Petković, D. (2022). 'Računovodstveni i porezni položaj drugog dohotka', Undergraduate thesis, University of Applied Sciences RRiF, accessed 17 September 2023, https://urn.nsk.hr/urn:nbn:hr:198:312786

Petković D. Računovodstveni i porezni položaj drugog dohotka [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2022 [cited 2023 September 17] Available at: https://urn.nsk.hr/urn:nbn:hr:198:312786

D. Petković, "Računovodstveni i porezni položaj drugog dohotka", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:198:312786

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Metadata
TitleRačunovodstveni i porezni položaj drugog dohotka
Title (english)Accounting and Tax Position of Other Income
AuthorDanijela Petković
MentorJasna Vuk (mentor)
Committee memberĐurđica Jurić (predsjednik povjerenstva)
Committee memberAnte Vidović (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2022-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U završnom radu prikazuje se način utvrđivanja drugog dohotka, praćenje troškova, obračun drugog dohotka te način izvještavanja o drugom dohotku prema Poreznoj upravi kroz JOPPD obrazac. Postoji dosta raznih vrsta ugovora pa se u radu objašnjavaju i razlike između tih ugovora i njihovih obračuna. Obrazlaže se obračun za svaku specifičnu vrstu dohotka prikazanu na primjerima obračuna. S obzirom na to da drugi dohodak i honorari predstavljaju trošak isplatitelja, obračuni su prikazani tako da se jasno vidi koliko osoba koja ima ugovoren neki honorar ili ugovor ostvaruje dohodak i koliko u toj situaciji isplatitelj ima trošak. Na računima glavne knjige prikazano je knjiženje troška drugog dohotka kod obveznika poreza na dobit.
Abstract (english)
The final paper presents the method of determining other income, monitoring costs, calculating other income, and how to report other income according to the Tax Administration through the JOPPD form. There are quite a few different types of contracts, so the paper also explains the differences between these contracts and their calculations. The calculation for each specific type of income shown in the examples of calculations is justified and since other income and fees represent the cost of the payer, the calculations are presented in such a way as to clearly see how much the person who has contracted a fee or contract earns income and how much in this situation the payer has a cost. G/L accounts show the posting of the cost of other income with corporate tax payers.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:312786
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 on2022-08-10 13:08:34