This diploma thesis deals with the current issue in connection with financial statements of non-profit organizations with respect to non-profit sector. The changes in the financial statements of non-profit organizations are based on comparison with profit organizations in respect to formal look as well content of the statements. Literature research includes a determination of non-profit sector, definition of non-profit-making organizations and civil associations. Furthermore, the literature research continues with problematic of differences in accounting of profit and non-profit organizations and the last part of Literature research is dedicated to selected indicators of financial analysis. Practical part of the thesis applies theoretical knowledge acquired in Literature research. After analysing and evaluating the current specific differences in financial statements both profit and non-profit organizations, the changes into financial statements of non-profit organizations are recommended in the way these statements will serve as better information base for the users of these statements as well as the selected financial indicators may be applied. At the end of the thesis the financial analysis is performed on existing non-profit organization to demonstrate chosen financial indicators with respect to non-profit sector and to changes in the statements defined above.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431345 |
| Date | January 2017 |
| Creators | Dvořáček, Adam |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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