ACCOUNTING RECEIVABLES AND LIABILITIES

Ovim završnim radom ukazuje se na važnost obveza i potraživanja u poslovanju i financijskom izvještaju poslovnog subjekta. U trenutnim uvjetima poslovanja, obilježena pandemijom (COVID-19) i krizom koju je nanijela, poduzeća se moraju prilagoditi na rizičnije oblike poslovanja. Zbog ovakve situacije, odgoda naplaćivanja potraživanja od kupaca je postala svakodnevna praksa, kao i traženje odgode podmirenja vlastitih obveza. Nadalje, što je rok naplate duži, potraživanja je teže naplatiti, što nas dalje dovodi do toga da poduzeće ne može podmiriti svoje obveze. Upravo ovakvi postupci poslovanja dovode do nemogućnosti naplate ili plaćanja što na kraju poduzetnike navodi na otpis i vrijednosna usklađenja potraživanja i obveza. Kako bi se ispravno postupilo u ovakvim situacijama, poslovni subjekt je dužan, u skladu sa svim odredbama Hrvatskih i Međunarodnih standarda financijskih izvještavanja, te Zakonima o porezu na dobit i dodanu vrijednost, evidentirati i voditi svoje obveze i potraživanja. Na taj način poslovni subjekt može pravovremeno i ispravno reagirati na problematične obveze i potraživanja. U ovom radu pokušat ćemo navesti najvažnije radnje koje su potrebne za ispravnu evidenciju obveza i potraživanja i prikazati ispravne postupke knjiženja kroz primjere.This final paper indicates the importance of liabilities and receivables in the business and financial statements of the business entity. In the current business environment, marked by the pandemic (COVID-19) and the crisis it has caused, companies must adapt to riskier forms of business. Due to this situation, delaying the collection of receivables from customers has become an everyday practice, as well as seeking a deferral of settling their own obligations. Furthermore, the longer the collection period, the harder it is to collect receivables, which further leads us to the fact that the company cannot meet its obligations. Precisely such business procedures lead to the impossibility of collection or payment, which ultimately leads entrepreneurs to write off and value adjustments of receivables and liabilities. In order to act appropriately in such situations, 4 the business entity is obliged, in accordance with all provisions of Croatian and International Financial Reporting Standards, and the Law of Profit and Value Added Tax, to record and keep its liabilities and receivables. In this way, the business etity can react in a timely and correct manner to problematic liabilities and receivables. In this paper, we will try to list the most important actions required for a correct record of liabilities and receivables and show the correct posting procedures through examples