LOANS ACCOUNTING OF BUSINESS AND NON-BUSINESS SUBJECT

Danas je gotovo nemoguće da neko trgovačko društvo ili fizička osoba uspije u svom pothvatu bez financiranja iz zajma budući da potrebe za investiranjem, ali i likvidnošću postaju sve izraženije. Glavni cilj ovog rada je objasniti što su zajmovi, ugovor o zajmu i koje vrste zajmova postoje. Zajam je najčešći izvor financiranja koji se realizira putem ugovora o zajmu gdje se u ulozi zajmodavca i zajmoprimca pojavljuju pravne i fizičke osobe. To znači da trgovačko društvo može odobriti zajam članu društva kao i zaposleniku te obrnuto. Sve je pojašnjeno kroz knjiženja raznih situacija primljenih i danih kratkoročnih i dugoročnih zajmova. Također su objašnjene značajnosti zajmova u imovini i obvezama pravnih osoba, kako i prava i dužnosti koje proizlaze iz zajmova koje odobravaju/primaju fizičke osobe. Bitno je napomenuti kako je značajna stavka ugovora o zajmu kamata čija je visina za svaki slučaj odobrenja zajma drugačija te može, a i ne mora biti ugovorena, zbog čega je bitno poznavati i poštivati pravne i porezne propise.Today is almost impossible that some company or private person fail in his venture without financing from loan because needs for investments but and for liquidity become more pronounced. The main objective of this final work is to explain what are loans, contract of loan and which types of loan exist. Loan is the most common source of financing which is realize with contract of loan where in part lender and borrower appear legal and private persons. It means that company can approve of loan to member of company as well as employee and conversely. Everything is explained through postings various situations of recieved and given short and long term loans. Also are explain significance loans in assets and liabilities legal persons such as rights and duties which resulting from loans that approve/receive private persons. It should be noted that the significant item of contract of loan is an interest rate which high is different for every case approvement of loan and it may or must not be contracted and because of that it is important to know and respect legal and tax regulations