According to the requirements of IASs and IFRSs, cost accounting is compulsory with declaring the items of stocks, expenditure and income in company management’s financial statements for public. Such cost accounting, however, does not provide for necessary information for the management and its making business decisions as well as the control over business executing activities. Due to that, managements decide on additional interdepartmental cost accounting with the application of some other accounting system.The article describes a detailed accounting system of total actual costs with the example based on hotel industry operations.
For sake of a true presentation in financial statements, it is to define the contents of accounting policies that include principles, conventions, rules and procedures to be applied by a company for the book entries of business changes and for preparing financial, statistical and business reports for which the adhering to International Financial Reporting Standards is requested. The article presents a summarised example of the possible contents of a company’s decision on accounting policies. The article is based on revised International Accounting Standards (i.e. on the IFRSs).
Accounting of daily allowances and the compensationof costs created during inland business tripsof employees with the review of accounting, tax and labour-law position is an important issue in our economic practice. Tax regulations define to employers the conditions under which the daily allowances and other costs created during business trips can be compensated without tax to employees. This article deals with the issues on what should employers do and which credible documents should be collected to be able to pay the compensation of the mentioned costs made during an official trip.
The article deals with the operations of the cooperatives established in agriculture. Accounting records of business events are an essential problem with the relations of a cooperative and its members. In that respect, the article presents typical business events in cooperative operations when it performs operations in its name and for its account, in the name and for account of cooperative members and others. A problem of production organized by a cooperative is especially presented, when it is performed by cooperative members (cooperation). Comparative book entries with the bookkeeping of a cooperative and its members are presented. It has been concluded that accounting of a cooperative can be organized ina way similar to that of a company dealing with the same activity, respecting the specificities of members’investments, profit distribution and other specific characteristics.
Accountants and entrepreneurs confront with anproblem of defining a permitted moment of destroying accounting documents, business books, and financial statements. As business documents are often also bookkeeping documents, the accountants become the guards of business documents. They are, so, in charge of the issue of adjusting compulsory time limits of the time of keeping the documents. With defining the date by which business documents must be kept, including also accounting documents, it is especially necessary to pay attention to a precise determination of the date at which the keeping starts.There is not the only difficulty in fixing the time of keeping business documents or bookkeeping documents but also in its exclusion for purpose of destroying, if various documents are subject to various time-limits of their keeping.
Na redovitoj sjednici, održanoj od 20. do 22. ožujka 2007., IASB je raspravljao o prezentiranju financijskih izvješća, poslovnim kombinacijama II, napredovanju procesa usklađivanja standarda, konceptualnom okviru standarda, najmovima, financijskim instrumentima, obvezama za mirovine, MRS-u 37 i MRS-u 33. U nastavku se pobliže prikazuju zaključci doneseni po prvoj točki rasprave, prezentiranje financijskih izvješća.
Prezentiranje promjena imovine i obveza
Prezentiranje izvješća o svim priznatim dobitcima i gubitcima
Bill of exchange retains further its role of a payment assurance instrument in economic practice. Namely, between dilemmas whether it is necessary to request from a buyer a blank promissory note or a bill, a considerable number of entrepreneurs decide for a blank bill. Reasons for it are different. Sometimes, it is but simplicity of a bill issuing, which, compared with a blank promissory note, does not request the authorization of signatories’ signatures by a notary public. However, beside the role of a payment assurance instrument, a bill can serve as the means of crediting and as the means of other non-cash type payments. The article offers practical examples of filling-in bills, presenting a bill and procedures of collection, endorsement and discounting of a bill.
Autor: Mr. sc. Đurđica JURIĆ, dipl. oec. i ovl. rač.
U časopisu Pravo i porezi, br. 3/07., str. 18. do 22. objavili smo članak o nekim pitanjima vezanim za zadužnicu. U ovome broju našega časopisa slijedi nastavak objave te bitne teme razmatranjem pitanja vezanih za izdavanje, naplatu i prijenos zadužnice, iznoseći pritom ogledne primjere relevantnih akata. Napominjemo da se zadužnica najjednostavnije određuje kao obligacijski vrijednosni papir. Vrste zadužnice su obična i bjanko zadužnica, a propis koji ovaj institut uređuje jest Ovršni zakon (Nar. nov., br. 57/96. do 88/05. - čl. 183. Zapljena računa na temelju zadužnice i čl. 183.a – Zapljena na temelju bjanko zadužnice, dalje: OZ).
There is, in us, more and more interest in investment into shares. Many investors recognized shares as an exceptionally attractive form of investment as compared with usual investment into bank deposits, pension and life insurances, housing savings-banks and similar “conservative” forms of investing. They have, however, probably experienced also the “dark”side of investing into shares, i.e. the risk expressed in permanent changes of the prices of shares and a big uncertainty of their future trends. There is namely a possibility of big profits and also of big losses in the trade, or venturing with stocks. It is, therefore important for participation, or survival in the stock market to know well the method of stock market analysis, as well as a permanent follow-up and collecting information which could affect the stock price trends. The author deals with stocks and how to evaluate them, how to trade in the domestic stock exchange, which procedures and rules should be know with it, which information is important to fix the prices of shares, how to differentiate sound from poor shares etc.
Odabir i implementacija informacijskog sustava sigurno je jedna od najvažnijih odluka koje poslovni subjekt može donijeti. U članku nastojimo uputiti čitatelja u osnove današnjih poslovnih informacijskih sustava (tzv. ERP-ova) dajući kratki prikaz tržišta i upute za kvalitetan odabir i provedbu uspješne implementacije ERP sustava.
A new amount of a monthly profit tax advance for the year of 2007 is established proportionally with the amount of one twentieth of the tax base according to the annual accounts for the previous year. The Tax Administration Office can establish the new amounts of monthly advances or determine issuing a Decision. The article explains which elements should be contained in an application of a taxpayer asking for a change of the amount of profit tax advance.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
With the establishing of a company, the capital stock can be paid entirely in cash or partially, in objects and rights. There are often questions put in practice if a company can be established by the contribution of real estate; can the real estate increase the company’s equity, is it to be realized through the registry of companies; and what tax position of investors– the company members is? The replies to those questions, as well as a critical review of the mentioned issues are contained in this article.
Beside the quality of a rendered catering and tourist service, it is equally important to define tax position of a tourist service independently on whether a service is rendered directly to a guest or through a tourist agency – agent. It is to know at a beginning that tourist services, to be tax burdened by a VAT rate of 10%, are only the services of accommodation or accommodation with breakfast, half board or full board in all the types of commercial catering facilities rendered to domestic or foreign tourists. The article elaborates more in detail the tax position of tourist services.
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Accounting report is, as a tax return, prescribed by the most of the laws regulating particular types of tax (income, profit, VAT, excises). The sense of all those tax acts and tax returns is to be implemented i.e. to be executed in a law prescribed way that defines the method of reporting and payment of particular types of tax; voluntarily, in the first place, and if they are not executed voluntarily, they will be implemented by means of a forced collection, as defined by a tax body. A taxpayer who declares a tax liability in the tax report is obliged to pay it within the prescribed time.
U prošlom broju ovog časopisa započeli smo s objavom sadržaja i komentara Šeste smjernice EU od čl. 1. do 3. U ovom članku nastavljamo s objavom pojedinih odredaba Šeste smjernice i komentarom tih određenja. Komentar daju stručnjaci iz Austrije koji kao konzultanti našeg Ministarstva financija – Porezne uprave pripremaju novi Zakon o PDV-u koji će biti usklađen s propisima EU.
Tekst 4. članka Šeste smjernice EU
Komentar članka 4. Šeste smjernice EU
Odabir presuda suda EZ-a
Autori: Doc. dr. sc. Marian-Raimund WAKOUNIG Mr. sc. Ivica MLADINEO, dipl. oec. Johanes Petar STIPSITS
Natural persons, as the members of a company contribute or pay-in the assets to a company when establishing a company and when the recapitalization of a company is performed. Those are principally the limited liability companies.Craftsmen are mainly income tax payers, but they can be also profit tax payers, while the companies are exclusively the profit taxpayers. Some lacks of clarity in interpretation and implementing of the tax regulations have caused doubts, at all the tax forms, with respect to property taxation with the contribution to a company, especially with the contribution of the assets of a small business into a company. Personal property can be contributed to a company and small business, where by there is no taxationin principle either on account of a profit tax or on account of income tax. But, with the contribution of the assets to a company, there appear certain situations in which there can come to taxation, especially,the situations with the contribution of a small business to a company.
Promjene koje se događaju iz dana u dan u poslovnom svijetu postale su već toliko normalne i razumljive da se malo tko uopće osvrće na njih. Paradoksalno je što, s jedne strane, ljudi vrlo brzo prihvaćaju nove proizvode i usluge, dok s velikim otporom dočekuju svaki zahtjev za izmjenama njihovih radnih navika i načina na koji obavljaju poslove. Upravo taj problem pokušaja mijenjanja radnih navika i načina obavljanja poslova osnovna je zadaća svih koji se bave restrukturiranjem, tj. upravljanjem promjenama. Na tom poslu rijetke tvrtke uspiju, a mnoge pokleknu. Sigurno glavni razlog toj teškoj prilagodbi leži u činjenici da oni koji su za nju zaduženi, provode restrukturiranje bez plana i modela, po svojem slobodnom nahođenju i procjeni.
Promjena nije samo borba protiv konkurenata
Modeli - osnova za restrukturiranje
Kotterov model upravljanja promjenama
GE model - zajednički nazivnik uspješnih restrukturiranja
The food available at the market of the Republic of Croatia should have declaration in Croatian language and in Latin script and should contain general data prescribed by the Food Act and Regulations on General Declaring or Marking the Foods as well as the additional data prescribed by especial regulations.The article describes in detail the procedure of food declaring.
The article enumerates liabilities of the waste producers regulated by means of the Waste Management Regulations published at the end of February, of the current year. The Regulations prescribe the procedures with waste as well as the obligations with respect to the records to be kept and the reports to be submitted to competent bodies. Every day, environment protection becomes more and more complex for the persons liable to keep prescribed records and prepare certain reports it is every day more expensive as one must invest more and more money for environment protection, at least to keep on its existing level.
Novim Zakonom o ugostiteljskoj djelatnosti (Nar. nov., br. 138/06. - dalje: ZUD), koji je stupio na snagu 28. prosinca 2006. jedinstveno je uređeno radno vrijeme ugostiteljskih objekata za cijelu državu, a predstavničkim tijelima je dana mogućnost da donesu propise na temelju određenih ovlaštenja iz Zakona u roku dva mjeseca od dana kad je Zakon stupio na snagu. Kako je prijašnjim Zakonom uređivanje radnog vremena ugostiteljskih objekata bilo u nadležnosti pred-stavničkih tijela jedinica lokalne samouprave, odnosno njihovih poglavarstava za pojedine objekte, a isto je dovelo do različitih pristupa lokalne samouprave potrebama turizma, te s obzirom na već poznate posljedice nepridržavanja radnog vremena, u ovom se članku daje pregled zakonskog uređenja radnog vremena u ugostiteljstvu. Dalje, ukazuje se na značenje pridržavanja tih propisa kao i na posljedice nepridržavanja propisa i na usklađenje rada i poslovanja sa zakonom, a sa svrhom sprečavanja kršenja zakona i propisa na tom području.
Radno vrijeme ugostiteljskih objekata propisano ZUD-om
Odluka o radnom vremenu ugostiteljskih objekata u gradu Zagrebu
Kada se može odrediti drukčiji raspored, početak i završetak radnog vremena
Kreditni posao s inozemstvom u sustavu deviznoga poslovanja puno je širi od samo kredita prema odredbama Zakona o obveznim odnosima. Sadržaj toga pojma u sustavu deviznoga poslovanja obuhvaća širi krug poslova. Kreditni poslovi s inozemstvom za potrebe devizne statistike dugo se prate. S obzirom na to da je obuhvat statističkog praćenja kreditnih poslova s inozemstvom velik, svi rezidenti trebaju izvješćivati HNB o sklapanju i izvršavanju kreditnih poslova s inozemstvom. Kada i kako treba izvijestiti HNB pojasnila je autorica članka.
Uvod
Kreditni poslovi s inozemstvom
Vrste kreditnih poslova s inozemstvom
Osnovne postavke praćenja kreditnih poslova s inozemstvom
Tko su obveznici evidentiranja u HNB-u i kako ga napraviti
Radi kontrole deviznog poslovanja i praćenja ostvarenja projekcije naše platne bilance rezidenti su obvezni dostavljati HNB-u određene podatke. Dostavljanje tih podataka uređeno je posebnom odlukom. Riječ je o Odluci o prikupljanju podataka za potrebe sastavljanja platne bilance, stanja inozemnog duga i stanja međunarodnih ulaganja. Pete, posljednje promjene stupile su na snagu 12. travnja 2007.
The provisions of the Companies’ Act, referring to the members of the management, i.e. the provisions of the article 252 of the Law, are applied in a corresponding way to the due diligence and responsibility of the members of supervisory boards for a damage. As the question is of a corresponding application of the regulations, they should be applied at the level which is possible in the nature of things. That means that the diligence of an orderly and conscientious economist will be evaluated as the diligence of an orderly and conscientious member of a supervisory board. The topic dealt with by the author is a possible responsibility for the damage for which the members of the supervisory board can be responsible.
