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Specifika financování a účtování neziskových organizací na příkladu církevní právnické osoby / Non-governmental and Non-profit Organisation's Specifications with respect to Funding and Accounting Based on the Example of Church-based Legal Entity

Diploma thesis is focused on non-governmental and non-profit organisation's specifications. It is aimed mainly on church-based legal entity, foundations and endowment funds, civil associations, public beneficial association and universities. One chapter describes financial management of above-mentioned organisations and its specificities including planning, fundraising, operational management and evaluation. Methods of establishment, creation, cancellation, cessation and management of the organisation are described from legal point of view. In one part of the thesis I have concentrated on tax allowances within income tax, Vehicle Excise Duty, immovable property tax, capital transfer tax, gift tax and real estate-transfer tax. The following chapter focuses on accounting and its differences compared to companies. The aim of the practical part is to analyze the financial management of registered legal entity, which is estabilished by church-based legal entity -The Archdiocese Caritas Prague. The analysis focuses on content and progress of costs and revenues in period 2005 -2007.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:4851
Date January 2008
CreatorsGorylová, Daniela
ContributorsTakáčová, Hana, Nováková, Štěpánka
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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