Tax - 2. semester
|Lecturer in charge||Consultations||Location|
|prof. dr. sc. Vesna Vašiček|
|doc. dr. sc. Sanja Broz Tominac (Exercises)|
|doc. dr. sc. Martina Dragija Kostić (Exercises)|
|Grupa autora (redaktori, Gulin, D., Žager, L.); Računovodstvo; HZRIF (2010)|
|Grupa autora (redaktor, Perčević, H.); Računovodstvo - priručnik za vježbe; HZRIF (2010)|
Definition and the structure of accounting. Accounting and economic science. Position and functions of accounting in a company. The normative framework of accounting. The accounting process.
Bookkeeping account and business books. Bookkeeping documents. Accounting for fixed and current assets ? tangible and intangible assets, inventories, financial assets and receivables. Accounting for liabilities and equity. Accounting for stocks. Accounting for costs ? material costs, costs of services, staff costs, depreciation, provisions for expenses, value adjustments, the allocation of costs. Accounting for expenses and revenues. Determination of operating result and its distribution.
The preparation of the gross balance and financial statements.
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