Změny v právní úpravě, analýza financování a hospodaření evidované právnické osoby

Abstract

The aim of my work is to find out through the financial analysis, how the registered legal person specifically The Charity of Hranice manages its raised funds received from the Ministry of Labour and Social Affairs, the town or municipality and tries to solve the problem of insufficient pay packet in comparison to nationwide average, which is the principal problem pressing the Charity of Hranice.

The second chapter deals with general features of a non-profit sector. Further it focuses on the Churches and Religious Communities Act. It also concerns with changes in the Accounting Act and changes in Income Tax Law and road tax. The third chapter deals with funding of non-state non-profit organizations. The fourth chapter characterizes the organization Charita Hranice and the horizontal and vertical analysis will be performed in it.