Obračun ima pogrešno zaduženje.

Here, obračun most likely means a billing statement, account statement, calculation sheet, or settlement document.

It is a flexible word in Serbian and can mean different things depending on context, for example:

• calculation
• billing/account statement
• payroll calculation
• settlement

So in this sentence, it is probably something like the statement or the bill.

In this context, zaduženje means a charge, debit, or amount assigned to someone’s account.

Be careful: in other contexts, zaduženje can also mean:

• an assignment/responsibility
• an obligation
• a debt entry

But with obračun, it most naturally refers to a financial charge or billing entry.

Ima is the 3rd person singular of imati, meaning to have.

So the structure is simply:

• Obračun = the statement/bill
• ima = has
• pogrešno zaduženje = an incorrect charge

So literally: The statement has an incorrect charge.

In Serbian, imati is often used where English might also say contains or shows.

It is in the accusative singular, because it is the direct object of ima.

However, for this noun, the accusative looks exactly the same as the nominative:

• nominative: pogrešno zaduženje
• accusative: pogrešno zaduženje

That is normal for many neuter singular nouns in Serbian.

Because it agrees with zaduženje, which is:

• neuter
• singular
• here accusative, but same form as nominative

The adjective pogrešan changes to match the noun:

• masculine: pogrešan
• feminine: pogrešna
• neuter: pogrešno

Since zaduženje is neuter, the correct form is pogrešno.

Here it is an adjective, not an adverb.

That can confuse learners because pogrešno can also be an adverb meaning wrongly or incorrectly.

In this sentence, though, it modifies the noun zaduženje, so it means:

• incorrect charge
• wrong debit

If it were an adverb, it would modify a verb instead.

Because Serbian does not have articles like English a/an/the.

So Obračun ima pogrešno zaduženje could mean:

• The statement has an incorrect charge
• A statement has an incorrect charge

Which one is meant depends on context. In real use, people usually know from the situation whether it is the statement or a statement.

Yes, Serbian word order is more flexible than English, although not every version sounds equally natural.

The given sentence:

• Obračun ima pogrešno zaduženje.

is a normal, neutral way to say it.

You could also hear something like:

• Na obračunu je pogrešno zaduženje. = There is an incorrect charge on the statement.
• Obračun sadrži pogrešno zaduženje. = The statement contains an incorrect charge.

The original version is straightforward and natural.

Sometimes yes, but not always.

• račun often means bill, invoice, receipt, or account
• obračun often suggests a more formal calculation or statement of charges/payroll/settlement

So whether you can replace it depends on the exact situation. In some billing contexts, račun would sound more natural; in others, obračun is more precise.

Because it is in the nominative singular and it is the thing that has something.

The structure is:

• Obračun = subject
• ima = verb
• pogrešno zaduženje = object

So the sentence pattern is basically:

Subject + verb + object

which is the same basic order as in English.

A natural English understanding would be something like:

• The statement has an incorrect charge.
• There is an incorrect charge on the statement.
• The bill contains a wrong charge.

The last one is understandable, but incorrect charge sounds more natural than wrong charge in most formal or billing-related contexts.

A rough pronunciation guide is:

• obračun ≈ ob-RAH-choon
• zaduženje ≈ za-doo-ZHEN-ye

A few useful sound notes:

• č sounds like ch in church
• ž sounds like the s in measure
• nj / nje sounds like ny in canyon or ñ in Spanish

So zaduženje ends with a soft -nye sound.