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undergraduate thesis
RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA
2020. urn:nbn:hr:228:153730
Rogulj, Mia
University of Split
University Department of Professional Studies

Cite this document

Rogulj, M. (2020). RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:153730

Rogulj, Mia. "RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:153730

Rogulj, Mia. "RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:153730

Rogulj, M. (2020). 'RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 09 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:153730

Rogulj M. RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 June 09] Available at: https://urn.nsk.hr/urn:nbn:hr:228:153730

M. Rogulj, "RAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:153730

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Metadata
TitleRAČUNOVODSTVO DEVIZNOG POSLOVANJA BANAKA
Title (english)ACCOUNTING OF FOREIGN EXCHANGE OPERATIONS OF BANKS
AuthorMia Rogulj
MentorPetra Jakaša (mentor)
Committee memberDijana Perkušić (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2020-07-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj rada je na temelju analize poslova koji se u banci obavljaju u devizama objasniti kako se ti poslovi provode i s računovodstvenog gledišta. Rad također pokazuje kako devize utječu na ostvarenje prihoda i rashoda u bankarskom sustavu. Objasnit će se utjecaj Hrvatske narodne banke na poslovanje. HNB u ovom slučaju propisuje izgled kontnog plana, deviznom politikom utječe na promjene u tečaju i bankama izdaje ovlaštenja za mjenjačke poslove. Devizno poslovanje je definirano zakonima, propisima i banka mora poslovati sukladno tome.
Abstract (english)
The aim of this paper is to explain how to perform foreign exchange transactions performed in a bank and how are these tasks carried out from an accounting point of view. It shows how foreign exchange affects performance revenues and expenditures in the banking system. It also contains the explanation about the influence of the Croatian National Bank on business. In this case, the CNB prescribes the layout of the chart of accounts, the foreign exchange policy is affected on exchange rate changes and banks are being issued authorizations for exchange operations. Foreign exchange business is defined by laws, regulations and the bank must operate accordingly.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:153730
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 on2020-11-23 13:57:11