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undergraduate thesis
RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE
2019. urn:nbn:hr:228:802731
Bašić, Luka
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Bašić, L. (2019). RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:802731

Bašić, Luka. "RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:802731

Bašić, Luka. "RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:802731

Bašić, L. (2019). 'RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 20 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:802731

Bašić L. RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2019 [cited 2023 September 20] Available at: https://urn.nsk.hr/urn:nbn:hr:228:802731

L. Bašić, "RAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:802731

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Metadata
TitleRAČUNOVODSTVENI OBUHVAT DUGOTRAJNE MATERIJALNE IMOVINE
Title (english)ACCOUNTING COVERAGE LONG-TERM MATERIAL ASSETS
AuthorLuka Bašić
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2019-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Imovinu čine pokretna i nepokretna dobra i/ili prava vlasništva pravne ili fizičke osobe koja se mogu izraziti u novcu. Imovina, kao takva, bitna je za poslovanje poduzeća a ovisno o vijeku trajanja može biti kratkotrajna i dugotrajna. Poznato je kako kratkotrajna imovina je ona imovina čiji je vijek trajanja do godine dana, a dugotrajna imovina je imovina koja se koristi u poslovanju kroz neki duži niz godina. U financijskim izvještajima dugotrajna imovina se prikazuje na strani aktive, a dijeli se na nematerijalnu, materijalnu, financijsku i potraživanja. Kako se sredstvo imovine troši i vrijednosno i fizički, nadoknađivanje njene vrijednosti jedan je od primarnih zadataka svakog poduzeća. Dugotrajna imovina se u vijeku trajanja amortizira, a iznos amortizacije umanjuje vrijednost dugotrajne imovine.
Abstract (english)
Assets are made of movable and immovable property or/and ownership rights of legal entity or individual that can be expressed in terms of money. Assets, as such, are essential for business operations and depending on ther life span may be short-term and long-term. It is know that shortterm assets are those assets up to one year while long-term assets are assets used in business for a longer period than a year. In the financial statements, long-term assets are shown on the assets side and are divided into intangible, tangible, fianancial and receivables. Since the assets are spent in terms of value and physically, replenishing their value is one of the primary tasks of each company. Long-term assets are amortized over their useful life, and the amortization amount reduces the value of long-term assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:802731
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 07:41:37