Računovodstvo obrtnika na primjeru optičarskih usluga : završni rad

Obavljanje obrta ima tradiciju i značajnu ulogu u razvoju gospodarstva u Republici Hrvatskoj pa zato ne čudi što je obavljanje obrta temeljito i sveobuhvatno uređeno zakonskom regulativom. Uz Zakon o trgovačkim društvima, Zakon o obrtu temeljni je zakon kojim se uređuju statusna i druga pitanja za rad gospodarskih subjekata. Zakon o obrtu ističe da obrt služi za obavljanje gospodarske djelatnosti i određuje obrt kao samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga. Obrt je ravnopravan subjekt u tržišnoj utakmici, ali kao i svaki drugi organizacijski oblik djelovanja u gospodarstvu ima svoje prednosti i nedostatke. Prednosti obrta su lakše vođenje knjiga te jeftinije i lakše osnivanje. Nedostatak je neograničena odgovornost prema trećima cijelom svojom imovinom, ali i smanjenje kredibiliteta, što se vidi potome da obrtnici teže dolaze do potpora i kredita. Obrtnici svoje knjige vode po načelu blagajne, računi se evidentiraju u trenutku plaćanja svojih obveza odnosno u trenutku uplate od strane kupaca i drugih. Svaki obrtnik može birati sustav oporezivanja, hoće li biti porezni obveznik poreza na dobit ili poreza na dohodak ili paušalni obveznik.Craft has a tradition and an important role in the economic development in the Republic of Croatia and therefore it is not surprising that crafts are thoroughly and comprehensively regulated by legislation. In addition to the Companies Act, the Crafts Act is the basic act by which the status and other issues for the work of economic operators are governed. Crafts Act states that the craft is used for economic activities and it determines the craft as an independent and permanent performance of economic activities by natural persons with the aim of achieving income or profit through production, trade or services. Craft is an equal entity in the market, but like any other organizational form of activity in the economy it has its advantages and disadvantages. The benefits of trade are easier bookkeeping and cheaper and easier set up. The disadvantage is unlimited liability to third parties with all its assets, as well as reduced credibility, as it is more difficult for craftsmen to obtain aid and loans. Craftsmen’s books are kept on the principle of Treasury bills. Bills are recorded at the time of payment of its obligations or at the time of payment by customers and third parties. Each craftsman can choose the system of taxation; i. e. will he pay taxes based on, income, profit or lump-sum