Craftsmans' accounting on the example of craft for trade and services

Predmet ovog rada je računovodstveno praćenje poslovanja obrtnika na odabranom primjeru obrta za trgovinu i usluge. Cilj rada je prikazati i analizirati specifičnosti računovodstvenoga praćenja obrta kroz konkretan primjer iz poslovne prakse. Cilj je također dati detaljan uvid u teorijske i zakonodavne okvire računovodstvenog praćenja poslovanja obrta i to s dva aspekta obrtnika obveznika plaćanja poreza na dohodak u odnosu na obrtnike obveznike plaćanja poreza na dobit. Obrt se smatra najjednostavnijim pravnim oblikom poslovanja u Republici Hrvatskoj, a poslovanje se provodi sukladno posebnom normativnom okviru. Iz teorijskog je prikaza vidljivo kako, bez obzira radi li se o obvezniku plaćanja poreza na dobit ili poreza na dohodak, obrtnik je dužan voditi poslovne knjige i predavati godišnje izvještaje koji zahtijevaju računovodstveno znanje i stručnost. Navedeno se može potvrditi i nakon pregleda i analize primjera iz prakse gdje je vidljivo kako obrt za trgovinu i usluge koji je obveznik poreza na dohodak i u sustavu je PDV-a vodi poslovanje, knjige i godišnje izvještavanje.The subject of this thesis is the accounting monitoring of craftsmen's operations on a selected example of trades and services. The aim of the work is to show and analyze the specifics of accounting monitoring of trades through a concrete example from business practice. The goal is also to give a detailed insight into the theoretical and legislative frameworks of accounting monitoring of crafts, with two aspects of craftsmen liable to pay personal income tax in relation to craftsmen liable to pay corporate income tax. Trade is considered the simplest legal form of business in the Republic of Croatia, and business is conducted in accordance with a special normative framework. From the theoretical presentation, it is evident that, regardless of whether it is a person liable to pay corporate income tax or personal income tax, the craftsman is obliged to keep business books and submit annual reports that require accounting knowledge and expertise. The above can be confirmed after a review of practice and analysis of examples from which it is evident how trade and services trade, which is liable for personal income tax and in the VAT system, conducts business, books and annual reporting