master's thesis
Financijal Reporting of non-profit organizations on the example of a non-profit organization X

Katja Jović (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleFinancijsko izvještavanje neprofitnih organizacija na primjeru neprofitne organizacije "Udruga Suncokret - Pula"
AuthorKatja Jović
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Neprofitne organizacije obuhvaćaju sve udruge, zaklade, ustanove, sindikate i sve ostale pravne osobe čije se djelovanje ne temelji na ostvarenju profita za osnivače istih već u svrhu zadovoljenja potreba društva koje nisu mogle biti ostvarene od strane države ili privatnog sektora. Radi transparentnijeg djelovanja, ovaj sektor svoje djelovanje uređuje sukladno odredbama Zakona o financijskom poslovanju i računovodstvu neprofitnih organizacija (Narodne novine 121/14) te ostalim zakonskim i ostalim pravnim aktima koji se temelje na spomenuti Zakon a koji uređuju pitanja svakog od oblika neprofitnih organizacija. Odredbe se tiču pravilnog osnivanja svakog oblika neprofitnih organizacija, upisa u matične registre i sam Registar neprofitnih organizacija, pravila računovodstvenog praćenja poslovnih podataka, postupka sastavljanja i objave financijskih izvještaja te postupak provođenja nadzora nad radom svake pojedine neprofitne organizacije.
Keywordsnonprofit organizations the Register of nonprofit organizations nonprofit accounting chart of accounts (Computing) program of nonprofit organizations financial reporting nonprofit organizations audit and supervision of nonprofit organizations.
Parallel title (English)Financijal Reporting of non-profit organizations on the example of a non-profit organization X
Committee MembersRobert Zenzerović (committee member)
Ksenija Černe (committee member)
Tician Peruško (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2015-09-22
Parallel abstract (English)
Non profit organizations include all associations, foundations, institutions, syndicates and all other legal entities whose activities are not based on the realization of profits for the founders of the same but for the purpose of satisfying the needs of society that could not be realized by the state or private sector In order to transparent operations, the sector regulates their activities in accordance with the Law of the financial operations and accounting of nonprofit organizations, and other laws and other legal acts which are based on the Law and regulating questions of each of the forms of nonprofit organizations. The provisions concerning the proper establishment of any form nonprofit organization, registered in the main register and the Register of nonprofit organizations, the rules of accounting of business data, the process of preparation and publication of financial statements and the procedure of exercising supervision over the work of each nonprofit organizations.
Parallel keywords (Croatian)neprofitne organizacije registar računovodstvo neprofitnih organizacija kontni plan inventura kontni plan
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:837658
CommitterBarbara Dušan