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undergraduate thesis
Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj
2021. urn:nbn:hr:191:315032
Šimičić, Katarina
University of Rijeka
Faculty of Tourism and Hospitality Management

Cite this document

Šimičić, K. (2021). Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:315032

Šimičić, Katarina. "Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2021. https://urn.nsk.hr/urn:nbn:hr:191:315032

Šimičić, Katarina. "Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2021. https://urn.nsk.hr/urn:nbn:hr:191:315032

Šimičić, K. (2021). 'Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 02 May 2024, https://urn.nsk.hr/urn:nbn:hr:191:315032

Šimičić K. Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2021 [cited 2024 May 02] Available at: https://urn.nsk.hr/urn:nbn:hr:191:315032

K. Šimičić, "Financijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:191:315032

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Metadata
TitleFinancijsko računovodstvo hotelskog poduzeća – Case study: Jadranka hoteli d.d. Mali Lošinj
Title (english)Financial Accounting in Hotel Company - Case Study: Jadranka Hotels Ltd. Mali Lošinj
AuthorKatarina Šimičić
MentorDubravka Vlašić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2021-07-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu naslova Financijsko računovodstvo u hotelskim poduzećima iznose se specifičnosti financijskog izvještavanja u hotelskom poduzeću. Rad objašnjava pojmove računovodstva, računovodstvena načela i standarde, financijsko računovodstvo i objašnjava njegovu ulogu u pružanju informacija o poslovanju poduzeća prvenstveno eksternim korisnicima kroz financijske izvještaje. Obveza financijskog izvještavanja regulirana je pa se u redu predstavlja zakonodavni okvir kroz međunarodne računovodstvene standarde / međunarodne standarde financijskog izvještavanja, hrvatske standarde financijskog izvještavanja, Direktive Europske Unije i Zakon o računovodstvu te ostale zakone i propise povezane sa hotelskom strukom. U radu su prikazani financijski izvještaji hotelskog poduzeća Jadranka d.d. i to bilanca, račun dobiti i gubitka, izvještaj o novčanom tijeku i izvještaj o promjenama vlasničke glavnice koji su prikazani zasebno i povezani sa objašnjenjima prezentiranim u bilješkama uz financijske izvještaje.
Abstract (english)
The final thesis titled Financial accounting in hospitality enterprises deals with specifics of financial reporting in hotel businesses. The thesis presents and additionally explains terms accounting, accounting principles and standards, financial accounting and explains its role of presenting information on hospitality business primarily to external users through financial statements. Financial reporting is obligatory and therefore its regulation framework is presented through international accounting standards / international financial reporting standards, croatian financial reporting standards, European Union Directives, Croatian Law on Accounting and other laws and regulations for hospitality businesses. The theses presents financial statements of hotel business Jadranka d.d. Mali Lošinj: balance sheet, Income statement, Statement of cash flow and Statements of Retained earnings each of them explained separately with added explanations from Notes to financial statements.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:315032
Study programmeTitle: Business Administration in Tourism and Hospitality Management; moduls: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management; specializations in: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management, Entrepreneurship in Tourism and Hospitality; Tourism Management; Hospitality Management; International Tourism and Hospitality Management
Course: Tourism Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-05-16 13:19:34