SPECIFIČNOSTI RAČUNOVODSTVA DJELATNOSTI IZNAJMLJIVANJA PLOVILA NA PRAKTIČNOM PRIMJERU : završni rad

Cilj ovog završnog rada je istražiti specifičnosti računovodstva u djelatnosti iznajmljivanja plovila te utvrditi specifičnosti nabave i korištenja plovila te prikaz definirane specifičnosti na praktičnom primjeru. U prvom dijelu, obrađen je regualtorni okvir računovodstva poduzetnika i djelatnosti iznajmljivanja plovila koji se sastoji od Zakona o računovodstvu, računovodstva nabave i uporabe plovila, porezni položaj plovila s motrišta Zakona o PDV-u i PD-u te Pravilnik o uvjetima za obavljanje djelatnosti iznajmljivanja plovila U drugom dijelu, nalaze se osnovni podaci o poduzeću, te prikaz njegovog poslovanja s popratnom dokumentacijom. U zaključku su iznesene temeljne karakterističnosti poduzeća i razlike u odnosu na općenite djelatnosti.The aim of this final paper is to investigate the specifics of accounting in the activity of renting boats and to determine the specifics of the acquisition and use of boats and to present the defined specifics on a practical example. In the first part, the regulatory framework for the accouting of entrepreneurs and the activity of renting vessels, which consists of the Act on accounting, accounting for the purchase ande use of vessels, the tax position of vessels from the point of view of the Act on VAT and PD, and the Rulebook on the conditions for carrying out the activity of renting vessels, is processed. The second part contains basic information about the company, as well as a description of its operations with accompanying documentation. In the conclusion, the basic characteristics of the company and the differences in relation to general activities are presented