http___mateus.hr_usluge_5-neprofiti-i-proracunski-korisnici.html_1.xml
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Non-profit entities and state budget users Our specialized department for: - associations, - arts organizations, - authors, - funds, - foundations, - institutes, and - state budget users provides you with complete support: - Assistance with founding a non-profit entity, - Preparation of financial and business schemes, - Accounting services, - Listing of assets and liabilities, - Reporting on spending budgetary resources, - Reporting on business scheme realization, - Auditing of financial statements, and - Audit reviews of financial statements. Non-profit organizations The business operations of a non-profit organization are based on the principles of good financial management and control, as well as publicity and transparency. A non-profit organization with the obligation of double-entry bookkeeping is required to prepare an annual work schedule and a financial scheme to implement said schedule. The financial scheme of a non-profit organization includes the following: - income and loss scheme, - debt and repayment scheme, and - financial scheme justification. Non-profit organizations base their bookkeeping on the double-entry bookkeeping principle, in accordance with account distribution from the Budget Accounting Plan for Non-Profit Organizations. Any non-profit organization is required to keep its business books by recording information according to the following individual items: - types of income and loss, - value of assets, obligations and own sources. State budget users Budget bookkeeping is grounded on the generally accepted accounting principles of accuracy, truthfulness, reliability and recording of individual business-related events. The budget and state budget users base their bookkeeping on the double-entry bookkeeping principle, in accordance with account distribution from the Budget Accounting Plan for State Budget Users. The budget and state budget users are required to keep their business books by recording information according to the following individual items: - types of income and profit, - types of loss and expenses, and value of assets, obligations and own sources.
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Neprofiti i proračunski korisnici Naš specijalizirani odjel za: - udruge, - umjetničke organizacije, - autore, - zaklade, - fundacije, - ustanove, i - proračunske korisnike pruža Vam kompletnu podršku: - Pomoć pri osnivanju neprofita, - Izrada financijskih i poslovnih planova, - Računovodstvene usluge, - Popis imovine i obveza, - Izvještavanje o potrošnji proračunskih sredstava, - Izvještavanje o ostvarenju poslovnih planova, - Revizija financijskih izvještaja, i - Revizijski uvid u financijske izvještaje. Neprofitne organizacije Poslovanje neprofitne organizacije temelji se na načelu dobrog financijskog upravljanja i kontrola te načelu javnosti i transparentnosti. Neprofitna organizacija koja je obveznik vođenja dvojnog knjigovodstva obvezna je izrađivati godišnji program rada i financijski plan za njegovu provedbu. Financijski plan neprofitne organizacije sastoji se od: - plana prihoda i rashoda, - plana zaduživanja i otplata, i - obrazloženja financijskog plana. Neprofitna organizacija vodi knjigovodstvo po načelu dvojnog knjigovodstva, a prema rasporedu računa iz Računskog plana za neprofitne organizacije. Neprofitna organizacija obvezna je u svom knjigovodstvu osigurati podatke pojedinačno: - po vrstama prihoda i rashoda, - stanju imovine, obveza i vlastitih izvora. Proračunski korisnici Poračunsko računovodstvo temelji se na općeprihvaćenim računovodstvenim načelima točnosti, istinitosti, pouzdanosti i pojedinačnom iskazivanju poslovnih događaja. Proračun i proračunski korisnici vode knjigovodstvo po načelu dvojnog knjigovodstva, a prema rasporedu računa iz Računskog plana za proračunske korisnike. Proračun i proračunski korisnici obvezni su u svom knjigovodstvu osigurati podatke pojedinačno: - po vrstama prihoda i primitaka, - rashoda i izdataka i - stanju imovine, obveza i vlastitih izvora.