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undergraduate thesis
OSNIVANJE UDRUGA
2020. urn:nbn:hr:228:450817
Galić, Nela
University of Split
University Department of Professional Studies

Cite this document

Galić, N. (2020). OSNIVANJE UDRUGA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:450817

Galić, Nela. "OSNIVANJE UDRUGA." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:450817

Galić, Nela. "OSNIVANJE UDRUGA." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:450817

Galić, N. (2020). 'OSNIVANJE UDRUGA', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:450817

Galić N. OSNIVANJE UDRUGA [Undergraduate thesis]. Split: University of Split; 2020 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:450817

N. Galić, "OSNIVANJE UDRUGA", Undergraduate thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:450817

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Metadata
TitleOSNIVANJE UDRUGA
Title (english)ESTABLISHMENT OF NONPROFIT ASSOCIATIONS
AuthorNela Galić
MentorJelena Vidović (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberLuka Mladineo (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Udruga se može definirati kao oblik udruživanja fizičkih ili pravnih osoba u svrhu zaštite osobnih probitaka. Osnivanje udruge mora biti u skladu sa Ustavom i Zakonima pri čemu ne smije imati namjenu stjecanja dobiti odnosno gospodarskih procjenjivih koristi. Udruga treba imati statut. Za udruge kao neprofitne organizacije zaduženo je Ministarstvo financija. Udruge se upisuju u Registar neprofitnih organizacija. Za vođenje knjigovodstva udruge mogu na dva načina to raditi, odnosno dvojno i jednostavno knjigovodstvo. Iako udruge u pravilu vode knjigovodstvo po načelu dvojnog knjigovodstva jer je udruga prve tri godine od osnivanja obvezna voditi dvojno knjigovodstvo. Poslovne knjige za dvojno knjigovodstvo su dnevnik, glavna knjiga i pomoćne knjige. Za jednostavno knjigovodstvo vode se knjiga blagajne, knjiga primitaka i knjiga ulaznih računa, knjiga izlaznih računa, popis dugotrajne nefinancijske imovine. Također, one udruge koje vode jednostavno knjigovodstvo trebaju predavati i godišnji financijski izvještaj o primicima i izdacima.
Abstract (english)
An nonprofit association can be defined as a form of association of natural or legal persons for the purpose of protecting personal gain. The association should have a statute. The Ministry of Finance is in charge of associations as non-profit organizations. Associations are entered in the Register of Non-Profit Organizations. To keep books, associations can do it in two ways, double and simple bookkeeping. Although associations generally keep books on the principle of double-entry bookkeeping, because for the first three years after its registration obliged to keep double-entry books. Business books for double-entry bookkeeping are a journal, general ledger and auxiliary books. For simple bookkeeping, a cash book, a book of receipts and a book of incoming accounts, a book of outgoing accounts, and a list of long-term non-financial assets are kept. Also, those associations that keep simple bookkeeping should submit an annual financial report on receipts and expenditures.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:450817
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-11-23 11:35:09