Računovodstvo, revizija i financije

Računovodstvo, revizija i financije


Zadovoljstvo u ritmu salse - uvodnik

rrif - 6.2007, str. 13


rrif - 6.2007, str. 15
The company’s managements which decide for preparing inter-departmental cost accounting with the application of the total cost system in hotel industry can apply, in their accounting, the accounting model that has been presented here. That accountingis applicable in hotel industry when the obtained information is used for deciding on the assortment control of the effects by means of which the incomeis realized in the market. The assortment sale to a target market has influence on the business result; and due to that, such information is necessary and useful.


rrif - 6.2007, str. 21
Alienation of the fixed assets is considered to be each and every collected transfer of those assets, as well as their write-offs when they become wornout, destroyed or stolen. With the transfer of the assets, their amount is, in principle, reduced, taking into account the existence of their non-depreciated balance. The interesting point is that in our accounting history, two methods of bookkeeping have been applied, what leads us to some dilemmas even nowadays. This article deals with the issue on how to keep records of the alienation of fixed assets, tangible, intangible and also of the financial assets, as follows: Is it to be according to the gross-principle or the netprinciple? The article explains the grounds to have led to the change and as certains the procedures to be considered as correct ones nowadays.


rrif - 6.2007, str. 27
Issuing and receiving the invoices is an essential part of the activities of each entrepreneur as it is in that way that the production and sales activities are completed, and at the other side, the incoming invoices evidence the costs of external services of the supply of material, spare parts and fixed assets, etc. The problem is with the received invoices of the suppliers without stamp or signature, and at the other side, there are more and more requests to change the conventional opinion that invoices must be signed. That becomes especially prominent due to ever faster developing of business processes and cooperation with legal and natural persons from a broad where the practice on that issue is not uniform Supervisory organs have, of course, the attitudes on it too, especially the organs of tax inspection, who request, besides an orderly and credible, signed, certified, settled and in other ways processed invoice, also other proofs that a business event has a risen.With respect to Croatian regulations, they contain many understatements and inconsistencies.


rrif - 6.2007, str. 36
The task of calculation in production companiesis to include the costs for a unit of a produced effect.The inclusion of the costs must be such to enable systematic comparison of the costs with respect to time and space in order to be able to ascertain the degree of the cost-effectiveness of production.In order to let the calculation satisfy the mentioned purpose, it must be prepared with a certain prices structure, to be always according to the same principles and in an equally systematic way. It must be complete, meaning that it must include all the costs foreseen or actually created with the manufacture of a certain effect during the period when the effect is competed. The article elaborates more in detail the procedure of calculation preparation for the prices of products during the activity of goods production.


rrif - 6.2007, str. 41
A business trip abroad is a travel undertaken due to business conditioned reasons when an employee travels from the Republic of Croatia to another State and vice versa, or from one State to another, or from one place to another place located at the territory of a foreign State.The employees who are ordered to travel abroad on business have the right of a daily allowance and compensation of the costs created during the business trips, acquired according to the provisions of the collective agreement, labour regulations, employment contract or some other internal documents (decisions) of employers. The tax regulations establish also the conditions under which the employers can perform compensation of those costs without tax.The article presents the accounting and payment of the costs of the employees’ business trips abroad.


rrif - 6.2007, str. 51
Besides regular wages for a certain month, the employment contract can foresee also the possibility of the payment of a salary according to the annual accounts, the so called thirteenth wage and other bonus amounts dependent on business results and similar criteria. Each payment based on employment contract (subject to employment relations) regardless of its being paid out from the profit or from ordinary funds of a company, is a subject to the payment of the contributions from and on wages and salaries, the income tax and surtax. It is, with it, important to know that the payment of a salary after the annual accounts, that is in principle paid in a current year for the previous one, refers to the previous year and it is recognized as a pension base for the previous year, being added to all the ordinary wages paid out for the previous year. In such case, the amount of all those wages and salaries, referring to the previous year, can exceed the top annual base for the payment of a pension contribution in that year. The article deals with the method to be applied with the accounting of the contributions and income tax and with preparing a report on paid out wages and salaries.

Sales and Acquisition of Fixed Assets and VAT Return

rrif - 6.2007, str. 62
O sustavu unutarnjih financijskih kontrola vezano za Zakon o sustavu unutarnjih financijskih kontrola u javnom sektoru pisali smo u prilogu časopisu RRiF, Poslovanje proračuna i proračunskih korisnika, br. 1/07., str. 32. S obzirom na to da se u kratkim rokovima od početka primjene toga zakona trebaju obaviti odgovarajuća imenovanja, upozoravamo na tu obvezu i predlažemo rješenja nekih prijepora.
  1. Prodaja i nabava dugotrajne imovine
  2. Povrat poreza na dodanu vrijednost iz proračuna


rrif - 6.2007, str. 63
The knowledge on audit risks, with the possibility of a judgement of their material significance at all the degrees of audit procedures, enables auditors, and their clients, too, for a professional and objective approach to the audit of the elementary financial statements. The audit of basic financial statements is in its essence an exceptionally responsible task, with emphasized audit risk that some materially significant errors declared in basic financial statements might remain undiscovered and mislead the owners of capital and creditors at the first place, and other participants relying on declared data in financial statements too.


rrif - 6.2007, str. 67
The conditions under which our auditors work are essentially different from the conditions existing in European Union. Namely, according to the Fourth Directive of EU, it is obliged to disclose the amount paid out for audit services, and the financial statements are available for everyone who wishes to read them. It is evident that in such circumstances no rates are to be prescribed as with us, where the audit amount is considered to be a business secret.The Marketing Competition Protection Agency performed the analysis of the market of audit services within a very short time after coming the new Audit Act and Rates into force, regulating the minimum amounts of the rates for audit services. The results of the research have been presented in a communication to public.

Measurement of Fair Value

rrif - 6.2007, str. 71
Measurement of Fair Value


rrif - 6.2007, str. 73
With issuing the series of strategic business decisions, managers are confronted with the need to establish, as precisely as possible, the value of an enterprise by means of which they achieve important business results. A correct evaluation of a company, by means of which important contracts are concluded, is essential for the reduction of operating risks and achieving the most favourable operating result. It is, with it, important to know adequate evaluation methods that can be applied to a certain enterprise at the adequate occasion. The article explains the methods to be applied and the mode of their application with certain situations.

Rendering Tourist Services – Services of Accommodation through Agency

rrif - 6.2007, str. 79
Rendering Tourist Services – Services of Accommodation through Agency


rrif - 6.2007, str. 88
Accounting report is, as a tax return, prescribed by the most of the laws regulating particular types of tax (income, profit, VAT, excises). The sense of all those tax acts and tax returns is to be implemented i.e. to be executed in a law prescribed way that defines the method of reporting and payment of particular types of tax; voluntarily, in the first place, and if they are not executed voluntarily, they will be implemented by means of a forced collection, as defined by a tax body. A taxpayer who declares a tax liability in the tax report is obliged to pay it within the prescribed time.


rrif - 6.2007, str. 92
The institute of exemption from the work of an official person with a certain tax matter has been foreseen for providing the objectivity of approach. That institute refers to an official person of the tax body authorized to settle tax issues, and to an official person authorized for conducting the proceedings, i.e. for assuming actions in a procedure of issuing an official decision.The correlation of an official of a tax body to aparticipant or a scope of a procedure can be such to arise justified suspicion of his/her impartiality.

RRiF-ovi porezni savjeti

rrif - 6.2007, str. 96
U ovim savjetima daje se nekoliko odgovora na pitanja što su ih uredništvu RRiF-a uputili naši pretplatnici. Odgovori su iz nekoliko pravnih područja, pa se nadamo da će čitatelji pronaći rješenje i za svoj problem.
    Kapitalizacija tečajnih razlika kod nabave opreme
  • Ulaganja u kapitalne pričuve
  • Obračun doprinosa za radnika koji je zaposlen na nepuno radno vrijeme kod dvaju ili više poslodavaca
  • Za rad nedjeljom ostvaruje se pravo na povećanu plaću
  • Obveza plaćanja poreza na kuće za odmor ne postoji ako vlasnik u njoj stalno živi


rrif - 6.2007, str. 100
Here are almost 50,000 providers of catering services in the households (hirers) in the Republic of Croatiawith 340,000 beds, making 40% of total accommodation capacities. According to the new Catering Act (Nar.Novine no. 138/06 – further referred to as ZUD), the quantity of accommodation capacities (rooms, beds, accommodation units) offered to lease to the guests in households has been reduced, and for a purpose of preventing and control the grey economy, the administrative measures have been prescribed according to which the rendering of the services will be prohibited to a natural person for at least 30 days if performed without approval, and due to other essential characteristics to be law prescribed. The article can offer more detailed data on rendering accommodation services in households and on thetax position of those hirers, i.e. in the first place, the“flat rate payers”.

Rendering Catering Services in Farming Households and the Tax Position

rrif - 6.2007, str. 109
Rendering Catering Services in Farming Households and the Tax Position


rrif - 6.2007, str. 116
In Croatian economy, entrepreneurs form free prices of their products and services. That elementary principle is partially “limited” in practice through the control of the prices of some products and services by the State based on the Law on the Extraordinary Measures of Price Control (Narodne Novine no.73/97) and its implementation regulations. The Law regulates the conditions under which the competent authorities of the State can assume measures of control at the domain of prices and of their implementation.The article explains more in detail the obligationto submit the information on the changes of pricesand margins for particular products and services bymanufacturers and merchants and to notify the pricelistsi.e. the rates of particular municipal servicesby legal and natural persons which perform utilityservices.


rrif - 6.2007, str. 120
Declarations on products contain a date stated on them, information on packing material or any other data, by means of which a product is identified, adjusted to prescribed requirements, to its properties and the data on a manufacturer and/or a subject putting the product into circulation.The significance of complete and precise declaring and labelling of non-food products is very important, not only to merchants, who have obligation to provide for each and every product to be properly declared and marked, but also to consumers to whom the declaration and labelling data should enableand make easier to make a proper decisions on the choice of a wished-for product.

Survey of Implementation Regulations from Foreign Exchange Operations

rrif - 6.2007, str. 131
Survey of Implementation Regulations from Foreign Exchange Operations

Annual Vacations in 2007

rrif - 6.2007, str. 133
Annual Vacations in 2007

Radni sporovi kroz sudsku praksu Vrhovnog suda Republike Hrvatske

rrif - 6.2007, str. 141
Zakon o radu (Nar. nov., br. 137/04. i 68/05.) predviđa, kao jedan od sedam načina prestanka ugovora o radu, i prestanak odlukom suda (sudski raskid ugovora o radu) na prijedlog radnika – tužitelja, ali može i na prijedlog poslodavca – tuženika pod zakonskim uvjetom. Pritom radnik na čiji prijedlog sud u radnom sporu donosi odluku o raskidu ugovora o radu ima pravo i na naknadu štete koju propisuje Zakon o radu.

U odluci Vrhovnoga suda RH (VSRH) koju prikazujemo u nastavku VSRH zauzima pravno stajalište u vezi sa sporom o visini te naknade štete.

U drugoj rješidbi VSRH koju prikazujemo VSRH se očituje o roku za podnošenje tužbe za poništenje izbora za radničko vijeće te ističe da iako nije propisan rok za podnošenje te tužbe, tužba mora biti podnesena u razumnom i primjerenom roku, što ni u kojem slučaju nije postignuto kada je tužba podnesena nakon proteka više od jedne godine od okončanja postupka izbora za radničko vijeće.

I konačno, u trećoj odluci VSRH koju prikazujemo u nastavku zauzima se pravno stajalište o tzv. pasivnoj legitimaciji tj. o tome tko može biti tužen u parnici za poništenje izbora za radničko vijeće. Prema stajalištu VSRH, pasivno je legitimiran onaj koji teškim kršenjem odredaba Zakona o radu u provođenju izbora za planove radničkog vijeća utječe na rezultate izbora, pa i onda kada nema pravni subjektivitet, tj. kada nije ni pravna ni fizička osoba.

  1. Okolnosti da se radnik nakon nezakonitog otkaza odmah zaposlio nije razlog koji bi pri sudskom raskidu ugovora o radu opravdao dosuđenje naknade štete u većoj svoti
  2. Ocjenjujući zasnovanost zahtjeva za poništenje izbora za radničko vijeće sud će ocijeniti je li u okolnostima konkretnog slučaja tužba podnesena u razumnom i primjerenom roku
  3. U parnici za poništenje izbora za radničko vijeće pasivno je legitimiran onaj koji teškim kršenjem odredaba zakona o radu u provođenju izbora za planove radničkog vijeća utječe na rezultate izbora, time da sud može takvoj osobi priznati stranačku sposobnost

What should be Known on Payroll Account

rrif - 6.2007, str. 143
O obračunu plaća pisali smo više puta, uvijek u jednom segmentu jer je velik broj slučajeva u praksi. U ovom članku pišemo o svemu što treba znati o obračunu plaća, plaćanju doprinosa iz i na plaću, o porezu na dohodak i prirezu te o izvješćima koja treba sastaviti i dostaviti Poreznoj upravi, REGOS-u i FINA-i, s primjerima koji obuhvaćaju najčešće slučajeve. Pišemo samo o ugovorenim plaćama prema Zakonu o radu određenima ugovorom o radu i ostalim propisima na području radnog prava, a ne i o ostalim primitcima koji se samo prema poreznim propisima smatraju plaćom.
  1. Određivanje visine plaće
  2. Obvezni doprinosi i porezi iz plaće

Putovanje članova Udruge "Hrvatski računovođa" na Kubu

rrif - 6.2007, str. 162
Članovi Udruge "Hrvatski računovođa" i ove su godine bili sudionici zanimljivog putovanja. Destinacija već tradicionalnog putovanja članova Udruge, koje je trajalo od 15. do 24. travnja, ove je godine bila Kuba. Iako je put bio dugačak i naporan, protekao je bez problema, u ugodnu druženju i upoznavanju zemlje, običaja i života na Kubi. Svi će se sudionici sigurno složiti s tim da je to putovanje po mnogočemu drukčije od svih prethodnih koje je organizirala naša udruga.

Otkriven spomenik Benediktu Kotruljeviću

rrif - 6.2007, str. 164
U Zagrebu je 14. svibnja 2007. otkriven spomenik Benediktu Kotruljeviću, hrvatskom i svjetskom ekonomistu XV. st. Spomenik je postavljen na dodirnici ulica Draškovićeve, Kneza Višeslava i Kneza Borne.Inicijativu za podizanje spomenika i početne aktivnosti dao je za života prof. dr. sc. Viktor FRANC, tadašnji predsjednik Udruge "Hrvatski računovođa".

Računovodstvo kao podrška poslovnoj izvrsnosti

rrif - 6.2007, str. 166
Udruga "Hrvatski računovođa" - neovisna Udruga računovođa, poreznih savjetnika i financijskih djelatnika organizirala je već tradicionalno savjetovanje, ove godine na temu: "Računovodstvo kao podrška poslovnoj izvrsnosti".Vodeći računa ne samo o kvaliteti savjetovanja, nego i o ugodnom okruženju, savjetovanje je održano na Braču, hotel Elaphusa u Bolu od 17. do 19. svibnja 2007., uz nazočnost oko 230 sudionika.

Novi propisi

rrif - 6.2007, str. 169

Stručne obavijesti

rrif - 6.2007, str. 170
    Svote naknada, potpora i nagrada koje se mogu isplatiti bez poreza
  • Plaće - osnovice, stope doprinosa, poreza i prireza i uplatni računi
  • Oporezivanje drugih dohodaka
  • Porez na dohodak od kapitala
  • Dvostruko oporezivanje
  • Statistika - prosjeci plaća
  • Otpremnina prema zakonu o radu
  • Povrat PDV-a strancima — fizičkim osobama
  • Podsjetnik za zakonska plaćanja i obveze u lipnju 2007.
  • Financijske obavijesti
  • Zajmovi, kamate i porezi u 2007.
  • Blagdani u lipnju
  • Pregled tečajeva
Zakon o trgovačkim društvima  (1)