master's thesis
USTROJ RAČUNOVODSTVA HUMANITARNIH ORGANIZACIJA

Sonja Maleš (2016)
University of Split
Faculty of economics Split
Metadata
TitleUSTROJ RAČUNOVODSTVA HUMANITARNIH ORGANIZACIJA : završni rad
AuthorSonja Maleš
Mentor(s)Branka Ramljak (thesis advisor)
Abstract
Rad nudi kratak pregled neprofitnih organizacija, uključujući definiranje samog pojma kao i financijske i pravne temelje na kojima takve organizacije trebaju počivati. Nekoliko poglavlja posvećeno je postepenoj razradi financijskog poslovanja neprofitnih organizacija. Specifičnost neprofitnih organizacija su, između ostalog, ljudi uključeni u proces rada organizacije, pa je stoga posebno navedeno poglavlje o volontiranju. Dalje u radu razrađeno je sastavljanje, predstavljanje i podnošenje financijskih izvještaja u skladu s vrstama knjigovodstva koje neprofitna organizacija vodi. Što se tiče financijskih izvještaja ovih organizacija, rad prikazuje detalje vezane uz računski plan, poslovne knjige i knjigovodstvene isprave. Također se navode rokovi unutar kojih je potrebno sastaviti financijski izvještaj, kao i obrasci pomoću kojih se izvještaj sastavlja. Četvrto poglavlje prikazuje primjere organizacije rada Caritasa Splitsko-makarske nadbiskupije i Caritasa Zagrebačke nadbiskupije uspoređujući ih na razinama poslovanja. Prilog donosi sve obrasce neophodne za pravovaljano vođenje neprofitnih organizacija spomenutih u radu.
Keywordsnonprofit organizations accounting financial reports
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
This paper offers short review of nonprofit organizations, including the term definitions, as well as financial and legal foundations on which such organizations should be based. Several chapters are dedicated to gradual elaboration of financial operations of nonprofit organizations. People included in working process of nonprofit organizations are, among other things, very specific factor. That is why there is a chapter dedicated to volunteering. Collection and presentation of financial reports according to bookkeeping services that nonprofit organizations lead are detailed through further chapters of this study. Within financial reports, this study shows details about chart of accounts, business books and bookkeeping documents. Deadlines, as well as forms for financial reports, are also listed in the paper. Forth chapter shows examples of management for Caritas in Splitsko – makarska and Caritas in Zagrebačka archdiocese, comparing them on business levels. All business forms required 41 for valid leadership of nonprofit organizations mentioned in this paper can be found in Annexes.
Parallel keywords (Croatian)neprofitne organizacije računovodstvo financijski izvještaji
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:029809
CommitterIvana Gizdić