SPECIFIČNOST RAČUNOVODSTVA OBRTNIKA U DJELATNOSTI TRGOVINE NA MALO : Završni rad

Obrt je samostalna djelatnost koja se osniva radi trajnog obavljanja dopuštene gospodarske djelatnosti u cilju ostvarenja dohotka. Obrt je određen Zakonom o obrtu i da bi se obrt obavljao potrebno je zadovoljavati opće i posebne uvjete određene zakonom. Obrtnik knjige vodi prema načelu blagajne što znači da primitke priznaje kada ih naplati, a izdatke kada plati. Obrtnik može biti u sustavu PDV-a, a i ne mora. Ukoliko je u sustavu PDV-a plaća porez i zaračunava porez kod prodaje dobara što njegova dobra čini skupljima, ali prednost je to što može odbiti pretporez. Knjige koje sastavljaju obrtnici su Knjiga primitaka i izdataka, Evidencija o tražbinama i obavezama, Popis dugotrajne imovine, Knjiga prometa, Evidencija o nabavi i upotrebi reprodukcijskog materijala, te Knjiga ulaznih i izlaznih računa za obveznike PDV-a. Trgovina na malo na kojoj je bio naglasak u ovom radu definirana je Zakonom o trgovini koji kaže da je za njeno obavljanje potrebno imati poslovni prostor. Obrtnici koji su u djelatnosti trgovine na malo sastavljaju sve knjige osim Evidencije o nabavi i upotrebi reprodukcijskog materijala i uz osnovne knjige dužni su prilikom nabave robe sastaviti Maloprodajnu kalkulaciju i Knjigu popisa u kojoj zadužuju kupljenu i razdužuju prodanu robu po prodajnoj cijeni. Specifičnosti obrta i trgovine na malo prikazani su na primjeru obrta iz prakse.Craft is an independent activity that is established for the purpose of permanently performing a permitted economic activities in order to generate income. Crafts are determined by the Law of Crafts and in order for crafts to be performed, it is necessary to meet the general and special conditions determined by law. The tradesman´s books are guided by the principle of cash, which means that receipts are recognized when they are collected, and expenses when are paid. Craftsman can be in the VAT system but can also choose not to be. If it is in the VAT system tradesman pays taxes and charges taxes when is selling goods which makes his goods more expensive, but the advantage is that he can deduct input taxes. The books compiled by craftsmen are The book of receipts and expenditures, The record of claims and obligations, The inventory of fixed assets, The book of turnover, The record of procurement and use of reproductive material and The book of input and output invoices for VAT payers. Retail trade, which was emphasized in this paper, is defined by the Law of Trade, which states that it is necessary to have business premises for its performance. Craftsmen engaged in retail trade compile all books except the Records on the procurement and use of reproductive material and in addition to the basic books he is obliged to compile The retail calculation and The list book in which he obligates the purchased and delegates the sold goods at the selling price. The specifics of crafts and retail trade are shown on the example of a real craft