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Seminarski_rad_MARINA_SLIŠKO_UZEL

Seminarski_rad_MARINA_SLIŠKO_UZEL

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Published by: tigronja on Jun 29, 2012
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SEMINARSKI RAD
Zagreb, rujan 2011.
RRiF VISOKA ŠKOLAZA FINANCIJSKI MENADŽMENT
ZAGREB
Marina Sliško Uzel
Kolegij: Stručna praksaPredmetni nastavnik: Jasna Vuk, predavačTema: Operativni leasing osobnihautomobila
 
SADRŽAJ
UVOD.....................................................................................................................................11. POJAM I DEFINICIJA LEASINGA...........................................................................21.1.Operativni i financijski leasing...................................................................................3
1.2.
Elementileasinga.......................................................................................................3
1.3.
Ugovor oleasingu......................................................................................................42. OPERATIVNI LEASING OSOBNIH AUTOMOBILA.............................................52.1. Računovodstvena politika operativnog leasinga.....................................................62.2. Čimbenici izbora leasinga........................................................................................73. RAČUNOVODSTVENO PRAĆENJE OPERATIVNOG LEASINGA OSOBNIHAUTOMOBILA..............................................................................................................103.1. Evidencija operativnog leasinga osobnih automobila kod najmodavca s jamčevinom....................................................................................................................103.2. Evidencija operativnog leasinga osobnih automobila kod najmoprimca s jamčevinom....................................................................................................................133.3. Računovodstveno knjiženje prijedobnog raskida ugovora o operativnomleasingu...........................................................................................................................14ZAKLJUČAK.................................................................................................................15LITERATURA................................................................................................................16POPIS TABLICA............................................................................................................18
 
UVOD
Prije približno četrdeset godina u rječniku poslovnih ljudi počela se upotrebljavati riječleasing. Sve veća dinamika gospodarskih aktivnosti kao i nagli razvoj znanosti i tehnike doveo je gospodarske subjekte do potrebe za pronalaskom međusobno fleksibilnijih veza te tako inajam (leasing) u posljednjih nekoliko godina postaje sve bitniji financijski instrument. Uovome seminarskom radu cilj je pobliže se upoznati sa pojmom leasinga, čimbenicima kojiutječu na donošenje odluke o leasingu te načinom funkcioniranja i knjiženjem operativnogleasinga osobnih automobila.
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