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FORMS OF PAYMENTS AND THEIR ACCOUNTING IN COMMERCIAL ENTERPRISES
Marija Turkalj (2016)
Polytehnic in Pozega
Social department
Cite this document...

Turkalj, M. (2016). OBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:035914

Turkalj, Marija. "OBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA." Master's thesis, Polytehnic in Pozega, 2016. https://urn.nsk.hr/urn:nbn:hr:112:035914

Turkalj, Marija. "OBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA." Master's thesis, Polytehnic in Pozega, 2016. https://urn.nsk.hr/urn:nbn:hr:112:035914

Turkalj, M. (2016). 'OBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA', Master's thesis, Polytehnic in Pozega, accessed 22 March 2019, https://urn.nsk.hr/urn:nbn:hr:112:035914

Turkalj M. OBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA [Master's thesis]. Požega: Polytehnic in Pozega; 2016 [cited 2019 March 22] Available at: https://urn.nsk.hr/urn:nbn:hr:112:035914

M. Turkalj, "OBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA", Master's thesis, Polytehnic in Pozega, Požega, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:112:035914

Metadata
TitleOBLICI PLAĆANJA I NJIHOVO RAČUNOVODSTVENO PRAĆENJE U TRGOVAČKIM PODUZEĆIMA
Title (english)FORMS OF PAYMENTS AND THEIR ACCOUNTING IN COMMERCIAL ENTERPRISES
AuthorMarija Turkalj
MentorVerica Budimir (mentor)
Committee memberSvjetlana Letinić (predsjednik povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
Committee memberMirjana Radman - Funarić (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2016-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Tema ovog rada usmjerava pažnju na pojam trgovine te oblike plaćanja i njihovo računovodstveno praćenje u redovnom poslovanju trgovinskih poduzeća. Plaćanja se mogu obavljati na tri načina i to: bezgotovinski, gotovinski i obračunski. Pod pojmom bezgotovinskog plaćanja podrazumijevamo prijenos sredstava s računa platitelja na račun primatelja. Gotovinsko plaćanje se odnosi na ono plaćanje u kojemu se obavlja izravna predaja gotovog novca između sudionika platnog prometa, tj. uplata i isplata gotovog novca na račun i s računa. Obračunska plaćanja podrazumijevaju podmirenje međusobnih potraživanja i obveza između sudionika bez ikakve uporabe novca. Rad u osnovnim okvirima prati oblike plaćanja uz primjere iz prakse, tj. u trgovačkom poduzeću Alles d.o.o. U prvom dijelu rada posebno je naglašena aktualna uloga plaćanja karticama te sve manje korištenje nekadašnjeg popularnog načina plaćanja, čekova. Dok je u drugom dijelu, obračunskog plaćanja, naglašena uporaba cesije i kompenzacije kao sve popularnijeg načina podmirenja obveza.
Abstract (english)
This paper drives attention to the concept of trade and forms of payment with bookkeeping them in the normal course of commercial enterprises. Payments can be done in three ways, namely: non-cash, cash and accounting. The term non-cash payment means the transfer of funds from the payer to the payee's account. Cash payment refers to that payment in which direct conveyance is done among participants in the payment system, ie. payin and payout of money on the account and from the account. Accounting payments mean the settlement of mutual claims and obligations between the parties without any use of money. This work in its basic limits tries to explain forms of payment with personally known examples, ie in Alles d.o.o. trading company. In the first part of the paper particularly emphasized is the role of current payment cards and less use of the former popular payment methods, checks. While in the second half of the paper use of the accounting payment is emphasized in means of the transfers and compensation as well as the increasingly popular ways of obligation resolving.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:035914
Study programmeTitle: Trgovinsko poslovanje
Study programme type: stručni
Study level: specijalistički diplomski
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourcetext
File originBorn digital
Access conditionsRestricted access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2016-12-06 10:24:26