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undergraduate thesis
FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE
2019. urn:nbn:hr:228:640605
Radić, Branko
University of Split
University Department of Professional Studies

Cite this document

Radić, B. (2019). FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:640605

Radić, Branko. "FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:640605

Radić, Branko. "FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:640605

Radić, B. (2019). 'FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE', Undergraduate thesis, University of Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:640605

Radić B. FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE [Undergraduate thesis]. Split: University of Split; 2019 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:228:640605

B. Radić, "FINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE", Undergraduate thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:640605

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Metadata
TitleFINANCIJSKO IZVJEŠTAVANJE U DJELATNOSTI TRGOVINE
Title (english)FINANCIAL STATEMENT IN TRADE ACTIVITIES
AuthorBranko Radić
MentorJasenka Bubić (mentor)
Committee memberJelena Vidović (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ljudi se svakodnevno susreču s pojmom trgovina te se koriste uslugama veletrgovine i malotrgovine, a da toga nisu svijesni. Dakle u trgovini razlikujemo dva ključna pojma veleprodaja ( trgovina na veliko ), te maloprodaja ( trgovina na malo ). Trgovina na veliko je kupnja robe radi daljnje prodaje trgovcima na malo, industrijskim, trgovačkim i profesionalnim korisnicima i ustanovama te drugim trgovcima na veliko kao i posredovanje u kupnji, odnosno prodaji robe za treće osobe. Trgovina na malo je kupnja robe radi daljnje prodaje stanovništvu za osobnu potrošnju ili uporabu u kućanstvu i posredovanje u kupnji, odnosno prodaji robe za treće osobe. Neovisno radi li se o trgovini na malo ili trgovini na veliko, Zakonom o računovodstvu, propisana je primjena standarda financijskog izvještavanja, HSFI-a za male poduzetnike, a MSFI za velike poduzetnike i poduzetnike čije su dionice ili dužnički vrijednosni papiri uvršteni ili se obavlja priprema za njihovo uvrštenje na organizirano tržište vrijednosnih papira.
Abstract (english)
People are encountered on a daily basis with the notion of trade and are using the services of wholesalers and retailers, without being aware of it. Therefore in the business of trade we distinguish two key concepts of wholesale (wholesale) and retail (retail). Wholesale trade is the purchase of goods for further sale to retailers, industrial, commercial and professional users and institutions as well as to other wholesale marketers as well as brokerage for the purchase or sale of goods for third parties. Retail trade is the purchase of goods for further sale to households for personal consumption or household use and for the purchase or sale of goods to a third party. Regardless of whether retail or wholesale trade is concerned, the Accounting Act stipulates the application of financial reporting standards, HSFI for small businesses, and IFRS for large entrepreneurs and entrepreneurs whose shares or debt securities are listed or is being prepared for their inclusion in the organized securities market.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:640605
Study programmeTitle: Accounting and Finances – professional – professional
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 on2019-07-19 06:50:35