Ma bakalařska prace se zaměřuje na problematiku neziskových organizaci. V prvni casti prace se věnuji obecně neziskovým organizacim, jejich charakteristice a jejich specifickemu ucetnictvi. V druhe casti se věnuji již konkretni neziskove organizaci Sternberk chapter of People to people international, jejich ucetnictvi a hospodařeni.

Účetnictví neziskových organizací v konkrétních pdmínkách občanského sdružení Štermberk Chapter of People to People International

Primarnim cilem nevýdělecných organizaci je naplněni poslani nepřinasejici přimý zisk, ale užitek v modifikaci veřejně prospěsne služby. Typologie nevýdělecneho sektoru prezentuje specificke postaveni organizaci v narodnim hospodařstvi. Organizace jsou považovany za ucetni jednotky a daňove poplatniky. Výjimky maji zdůraznit vizi neziskovosti v kontextu tržniho prostředi. Identifikace klicových specifik je nezbytna pro orientaci v rozsahle legislativě.

/pdf/klicova-specifika-organizaci-nevydelecneho-sektoru-sl76ec6har.pdf

Klíčová specifika organizací nevýdělečného sektoru

This paper is focused on the detection of the information potential of the financial statements of non-profit organizations of two selected states. The accounting law limits the content and format of the financial reports forming the complex of the financial statements. Non-profit organizations shall use the system of double-entry accounting or single-entry accounting. Depending on the chosen system of accounting they prepare financial statements in the prescribed structure. In single-entry accounting the financial statement consists of cash receipts and cash payments and the statement of assets and liabilities. In double-entry accounting the financial statement consists the balance sheet, profit and loss statement and notes to financial statements. Collection of information contained in the financial statements shows the status and changes in property, economy of non-profit organization and responds to changes of regulations aristing from membership in the European Union. By performing a literature search using the methods of deduction and comparison were detected identical, analogous, discordant and absentee informations.

/pdf/detekce-informacniho-potencialu-ucetni-zaverky-neziskovych-2lewh9tyi2.pdf

Detekce informačního potenciálu účetní závěrky neziskových organizací v podmínkách České a Slovenské republiky

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Detekce informačního potenciálu účetní závěrky neziskových organizací v podmínkách České a Slovenské republiky