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undergraduate thesis
OBRAČUN AMORTIZACIJE
2019. urn:nbn:hr:228:500929
Burazer-Turko, Ivana
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Burazer Turko, I. (2019). OBRAČUN AMORTIZACIJE (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:500929

Burazer Turko, Ivana. "OBRAČUN AMORTIZACIJE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:500929

Burazer Turko, Ivana. "OBRAČUN AMORTIZACIJE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:500929

Burazer Turko, I. (2019). 'OBRAČUN AMORTIZACIJE', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 09 December 2023, https://urn.nsk.hr/urn:nbn:hr:228:500929

Burazer Turko I. OBRAČUN AMORTIZACIJE [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2019 [cited 2023 December 09] Available at: https://urn.nsk.hr/urn:nbn:hr:228:500929

I. Burazer Turko, "OBRAČUN AMORTIZACIJE", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:500929

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Metadata
TitleOBRAČUN AMORTIZACIJE
Title (english)AMORTIZATION ACCOUNTING
AuthorIvana Burazer-Turko
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2019-10-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Amortizacija je ključni te sastavni dio u poslovanju bilo kojeg poduzeća. Dužnost uprave poduzeća je, kako bi između ostalog smanjili godišnje rashode, pravilna procjena korištenja odgovarajuće metode amortizacije. U ovom radu obrađeno je upravo računovodstvo amortizacije. U uvodu rada definiran je pojam amortizacije, kao i njena osnovica te početak i završetak obračuna amortizacije. Nadalje, definiran je predmet amortizacije te uloga dugotrajne materijalne i nematerijalne imovine u računovodstvu amortizacije. Navedeno je potkrijepljeno temeljnim primjerima knjiženja amortizacije dugotrajne materijalne imovine na godišnjoj razini te u slučaju potpunog otpisa. Definirani su zakonski okviri koji uređuju obračun amortizacije te su prikazane neke od metoda obračuna amortizacije s pripadajućim primjerom obračuna amortizacije metodom broja sati rada.
Abstract (english)
Amortization is a key ingredient in any business entrepreneurship. In order to decrease yearly expenses, it is a duty of the business managers to adequately use certain amortization methods in their calculations. In this paper, the topic of amortization accounting has been covered. The term of amortization is defined, its base, beginning as well as ending of the amortization accounting. Furthermore, the subjects of amortization and the role of long-term material and non-material assets in amortization accounting have been defined. The aforementioned is corroborated with detailed examples of amortization accounting for long-term material assets on a yearly basis and for the case of total write-off. Legal boundaries which determine amortization accounting have been defined and some of the amortization accounting methods have been presented; with corresponding example of amortization accounting through method which uses the number of working hours.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:500929
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 on2019-10-23 10:21:16