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undergraduate thesis
OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA
2023. urn:nbn:hr:198:427441
Grđan, Željka
University of Applied Sciences RRiF

Cite this document

Grđan, Ž. (2023). OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:427441

Grđan, Željka. "OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA." Undergraduate thesis, University of Applied Sciences RRiF, 2023. https://urn.nsk.hr/urn:nbn:hr:198:427441

Grđan, Željka. "OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA." Undergraduate thesis, University of Applied Sciences RRiF, 2023. https://urn.nsk.hr/urn:nbn:hr:198:427441

Grđan, Ž. (2023). 'OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA', Undergraduate thesis, University of Applied Sciences RRiF, accessed 08 May 2024, https://urn.nsk.hr/urn:nbn:hr:198:427441

Grđan Ž. OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2023 [cited 2024 May 08] Available at: https://urn.nsk.hr/urn:nbn:hr:198:427441

Ž. Grđan, "OBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:198:427441

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Metadata
TitleOBRAČUNI I PRAĆENJE PLAĆA I DRUGIH DOHODAKA
Title (english)Calculations and monitoring of salaries and other incomes
AuthorŽeljka Grđan
MentorJasna Vuk (mentor)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2023-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu se prikazuju obračuni plaća i drugih dohodaka te se pojašnjava važnost praćenja troškova i obračun plaća zaposlenika. Za pravilan obračun plaće nužno je neprestano praćenje promjena u zakonskoj regulativi koja uređuje oporezivanje plaća i drugih dohodaka te izvještavanje o obračunanim i isplaćenim plaćama. Također se pojašnjava sadržaj ključne isprave kod obračuna plaća a to je platna lista. Glavni dio rada čini praktičan primjer obračuna plaća te je ovaj najvažniji dio pomno opisan i pojašnjen i prikazan na primjeru koji uključuje osim obračuna i knjiženja plaće na računima glavne knjige. Također, objašnjen je drugi dohodak, što on zapravo obuhvaća, kada se treba obračunati i na koji način. Njegova knjiženja su također prikazana u radu. Na kraju rada je prikaz evidentiranja plaće i drugog dohotka u obrascima POD-BIL i PODRDG, na kojim AOP pozicijama se evidentiraju odnosno prikazano je kako se plaće iskazuju u financijskim izvještajima.
Abstract (english)
The paper presents the calculation of salaries and other incomes and clarifies the importance of monitoring costs and the calculation of salaries of employees. For proper payroll calculation, it is necessary to constantly monitor changes in the legal regulations governing the taxation of salaries and other incomes and reporting on accrued and paid salaries. It also clarifies the content of the key document in payroll, which is the payroll. The main part of the paper is a practical example of payroll, and this most important part is carefully described and clarified, and shown in an example that includes, in addition to calculating and recording salaries on general ledger accounts. Also, the second income is explained, what it covers, when it should be calculated, and how. His postings are also shown in the paper. At the end of the paper is a presentation of the recording of salary and other income in the forms POD-BIL and POD-RDG, on which AOP positions are recorded, i.e. it is shown how salaries are shown in the financial statements.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:427441
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (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 on2023-11-23 18:38:44