prikaz prve stranice dokumenta PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA
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master's thesis
PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA
2023. urn:nbn:hr:262:482334
Agatić, Sanja
University of Slavonski Brod
Department of Social Sciences and Humanities

Cite this document

Agatić, S. (2023). PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA (Master's thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:482334

Agatić, Sanja. "PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA." Master's thesis, University of Slavonski Brod, 2023. https://urn.nsk.hr/urn:nbn:hr:262:482334

Agatić, Sanja. "PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA." Master's thesis, University of Slavonski Brod, 2023. https://urn.nsk.hr/urn:nbn:hr:262:482334

Agatić, S. (2023). 'PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA', Master's thesis, University of Slavonski Brod, accessed 10 May 2024, https://urn.nsk.hr/urn:nbn:hr:262:482334

Agatić S. PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA [Master's thesis]. Slavonski Brod: University of Slavonski Brod; 2023 [cited 2024 May 10] Available at: https://urn.nsk.hr/urn:nbn:hr:262:482334

S. Agatić, "PRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA", Master's thesis, University of Slavonski Brod, Slavonski Brod, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:262:482334

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Metadata
TitlePRORAČUNSKO RAČUNOVODSTVO I OBRAČUN TROŠKOVA U SREDNJIM ŠKOLAMA
Title (english)BUDGET ACCOUNTING AND CALCULATION OF COSTS IN SECONDARY SCHOOLS
AuthorSanja Agatić
MentorMilan Stanić (mentor)
Committee memberMilan Stanić (predsjednik povjerenstva)
Committee memberVišnja Bartolović (član povjerenstva)
Committee memberMarina Stanić Šulentić (član povjerenstva)
GranterUniversity of Slavonski Brod
(Department of Social Sciences and Humanities)
Slavonski Brod
Defense date and country2023-07-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Proračun je objedinjeni prikaz financijskog toka prihoda i rashoda kroz jednu kalendarsku godinu. Korisnici proračuna navedeni su u Registru, a mogu biti proračunski ili izvanproračunski korisnici. Proračunsko računovodstvo daje pregled informacija kojima se kontroliraju i nadziru poslovni postupci određenih pravnih subjekata u okviru države. Proračunsko računovodstvo na sebi svojstven način klasificira račune u okviru financijskog plana, na specifičan i jedinstven način izvršavaju se knjiženja i sva zakonom propisana izvještavanja. Primjer proračunskog korisnika imamo u sustavu obrazovanja, tj. škole su proračunski korisnici kojima su Osnivač jedinica lokalnih i područnih (regionalnih) samouprava. Srednje školekoje pripadaju Brodsko-posavskoj županiji pripadaju lokalnoj samoupravi Brodsko-posavskoj županiji, te su obvezne ispunjavati propisane pravilnike i zakone organiziranog računovodstva. Škole kojima je osnivač Brodsko-posavska županija u sustavu su Županijske riznice, te na taj način posluju.
Abstract (english)
A budget is a consolidated presentation of the financial flow of income and expenses throughout one calendar year. Budget users are listed in the Register, and they can be budget or non-budget users. Budgetary accounting provides an overview of the information used to control and supervise the business procedures of certain legal entities within the state. Budget accounting in its own way classifies accounts within the financial plan, postings and all legally prescribed reporting are carried out in a specific and unique way. We have an example of a budget user in the education system, i.e. schools are budget users whose founders are local and regional self-government units. Secondary schools in Brod-Posavina County belong to the local self-government of Brod-Posavina County and are obliged to comply with the prescribed regulations and laws of organized accounting. The schools founded by the Brod-Posavina County are part of the County Treasury system, and operate in that way
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:262:482334
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-07-06 08:20:01