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Prilog neprofitne organizacije

Prilog neprofitne organizacije

Mjesec:

Accounting of Non-Profit Organizations

Nepr - 12.2012, str. 2
Non-profit organizations have not been founded in order to make a profit. Making a profit is not forbidden, but in the long run it is not desirable, since a question arises whether such organizations are profit or non-profit. Non-profit organizations should decide whether their business activities are to be recorded within the system of non-profit accounting or within the system of accounting of budget and budget beneficiaries. However, this is not the end of their dilemmas. The basic accounting regulation has introduced the possible application of the profit accounting. Therefore, such organizations are in some cases in dilemma which type of the accounting to apply: entrepreneurial, non-profit or budgetary accounting?

Accounting Policies Suggested by Association Croatian Accountant

Nepr - 12.2012, str. 7
The accounting regulations in the field of non-profit accounting do not comprise the obligation of preparation of accounting policies. Regardless of this fact, the persons engaged in non-profit accounting do have accounting policies. They may not be in a written form or may not be determined by authorized persons or may differ from case to case. The article presents the accounting policies suggested by the Association Croatian Accountant.

Godišnji popis (inventura) kod neprofitnih organizacija

Nepr - 12.2012, str. 15
Na temelju Uredbe o računovodstvu neprofitnih organizacija utvrđena je obveza da neprofitne pravne osobe na kraju poslovne godine obvezno usklade knjigovodstveno stanje imovine i obveza sa stvarnim stanjem utvrđenim popisom (inventurom). Provedba redovitog popisa cjelokupne imovine i obveza za neprofitne pravne osobe neupitna je, a propisana obveza popisa na početku poslovanja i na kraju svake poslovne godine omogućuje utvrđivanje stvarnog stanja imovina i obveza na 31. prosinca. Popis imovine i obveza omogućuje i kontrolu pravilnosti rada i rukovanja svih onih kojima je imovina povjerena na čuvanje i rukovanje.

Accounting Control before Drawing up Financial Reports for 2012 in Non-Profit Accounting

Nepr - 12.2012, str. 20
 In the system of non-profit accounting there were no changes in 2012. Therefore, the persons obliged to apply the non-profit accounting, will make the control of the accounting volume of business events and the way of their inclusion in the same way as in the previous year. Due to the fact that the final accounting control is principally carried out at the end of the year, this article explains the accounting approach to a number of business events, which are characteristic of the work of non-profit organizations included in this accounting system. The article explains the control of the data presented in the double-entry book-keeping. All the persons in the system of non-profit accounting should pay attention to their tax position, especially within the VAT system.

Final Recordings in Non-Profit Accounting

Nepr - 12.2012, str. 33
Due to the fact that in the non-profit accounting for the year of 2012 all the business events which should be recorded, have been recorded, the final recordings which determine a surplus/deficit of business operations should be carried out before drawing the financial reports determined for the non-profit accounting for the year of 2012. The technique of performing the final recordings for 2012 is the same as the one used in 2011, since there are no changes in non-profit accounting compared to the year of 2011. They are legally determined and have to be applied. This Supplement also comprises the article on the check-up of the positions of the book-keeping accounts. Besides the technique of determination of surplus/deficit of revenue (result), this article points to the procedures of dealing with the surplus or deficit of revenue, regardless of the fact in which year it was determined.

Financial Reports of Non-Profit Organizations for 2012

Nepr - 12.2012, str. 36
The persons engaged in double-entry book-keeping within the system of non-profit accounting are principally obliged to deliver the annual financial reports for the year of 2012 until 1 March, 2013. Except the notes to the financial reports, the financial reports are to be delivered to the FINA and the State Audit Office. In view of their form and contents the financial reports for 2012 do not differ from those delivered in 2011.

Određivanje knjigovodstvenog sustava u neprofitnom računovodstvu za 2013.

Nepr - 12.2012, str. 41
U 2012. nije mijenjan računovodstveni okvir u sustavu neprofitnog računovodstva. Stoga sve neprofitne organizacije, ako se neće zbiti promjene koji bi se odnosile na ovu obvezu, trebaju istekom izvještajne 2012 provesti provjeru svoga obveznog knjigovodstvenog sustava koji će se primjenjivati za izvještajnu 2013. Ova se provjera treba provesti protekom svake kalendarske godine kako bi se provele odredbe odgovarajućih propisa. Nakon provjere neprofitne će organizacije znati rabe li za tekuću kalendarsku godinu jednostavno ili dvostavno knjigovodstvo. Pri provjeri se trebaju poštovati parametri i granične svote koje su uređene računovodstvenim propisom.

Register of Non-Profit Organizations at Ministry of Finance

Nepr - 12.2012, str. 46
Besides being entered into the original register determined by the specific acts on their establishment, all the persons who record their business events in the system of non-profit accounting should be entered into the Register of Non-Profit Organizations at the Ministry of Finance. Due to the fact that this Register comprises the data essential for non-profit accounting (data important for the database of financial reports), the application of such data should be reported on time. The essential data entered in the database of financial reports referring to accounting can be changed after the expiration of the accounting (calendar) year, which also requires the changes of such data in the Register. Accordingly, the persons obliged to apply non-profit accounting are obliged to check up the data at the beginning of 2013 due to the possible changes of the financial data in the Register of Non-Profit Organizations.

Non-Profit Organizations in Basic Taxation Systems

Nepr - 12.2012, str. 49
Due to the fact that non-profit organizations may have a different position in the taxation system, than the position determined by the fundamental organization of such a taxation system, regardless of the fact whether this refers to a tax payer or a tax burden, it is necessary to point to such specifics. Each of the groups of non-profit organizations should be separately observed in every taxation system, since they are principally not stated as non-profit organizations in taxation systems, but are determined according to their status rights. The article provides the basic guidelines for classification of non-profit organizations in the taxation system comprising an income tax, a profit tax and a value added tax.

Ispostavljanje računa i podjela pretporeza kod neprofitnih organizacija

Nepr - 12.2012, str. 56
Iako neprofitne pravne osobe nisu osnovane sa svrhom ostvarivanja dobitka, one mogu uz ispunjenje određenih kriterija obavljati i gospodarske aktivnosti, uz uvjet da tako ostvaren prihod koriste zbog svrhe zbog koje su i osnovane. Ako neprofitne pravne osobe obavljaju gospodarske aktivnost, a nisu u sustavu poreza na dodanu vrijednost, one nisu obvezne, ali mogu ako to žele, izdati račun. Nasuprot navedenom, neprofitna pravna osoba koja je u sustavu poreza na dodanu vrijednost obvezna je za isporučena dobra i usluge izdati R-1 račun. Jednako tako, ako neprofitne pravne osobe jesu obveznici poreza na dodanu vrijednost, one u pravilu nisu obveznici poreza na dodanu vrijednost za cijelu svoju aktivnost već istodobno obavljaju oporezive i oslobođene isporuke u skladu sa Zakonom o porezu na dodanu vrijednost. To znači da su obvezne izvršiti podjelu pretporeza za one ulazne račune koji se odnose na nabavu dobara i usluga koji se jednim djelom koristi za obavljanje oporezivih, a jednim dijelom oslobođenih isporuka. O pravima i obvezama neprofitnih pravnih osoba pri ispostavljanju računa, te podijeli pretporeza onih neprofitnih pravnih osoba koje su u sustavu poreza na dodanu vrijednost pročitajte u nastavku članka.

Stjecanje poduzetničkih prihoda kod neprofitnih organizacija

Nepr - 12.2012, str. 60
Isporuke dobara i usluga određenog dijela neprofitnih organizacija oslobođene su plaćanja poreza na dodanu vrijednost u skladu sa Zakonom o porezu na dodanu vrijednost, a dio neprofitnih pravnih osoba, uz ispunjenje određenih kriterija, načelno podliježe oporezivanju porezom na dodanu vrijednost kada obavlja isporuke dobara i usluga. Neprofitne organizacije koje ostvaruju prihode od obavljanja određenih usluga u ugostiteljstvu i turizmu te od prodaje svojih proizvoda i usluga stječu poduzetničke prihode. Više o tome u nastavku članka.

Računski plan

Nepr - 12.2012, str. 66
Pretplatnik
Zakon o trgovačkim društvima  (1)