Problematika účetní závěrky a výroční zprávy nestátních neziskových organizací v České a Slovenské republice

Abstract

The bachelor thesis focuses on preparation and disclosure of financial statements and an annual report, including the obligation to audit the financial statements of non-governmental organizations (NGOs) in the Czech and Slovak Republic. The aim of the thesis is not only to define and analyze the preparation of the financial statements and the annual report for NGOs in the Czech Republic but also to compare all findings with the definition of financial statements and an annual report for NGOs in the Slovak Republic. The theoretical part first defines and compares the non-profit sector in both countries and characterizes and compares selected types of non-profit organizations. Then follows a brief definition of accounting of non-profit organizations as the financial statements can be only properly prepared on the basis of sound bookkeeping. The thesis also includes a practical part, which analyzes the financial statements and the annual report of selected foundations. First, financial statements that are part of an annual report of a Czech foundation are analyzed, and then the same is repeated for a Slovak foundation. The methods of description, analysis, and comparison are used in the thesis. The result of this work is a comprehensive view on the preparation of financial statements, an annual report and the auditor's obligation to verify the financial statements both in the Czech Republic and in the Slovak Republic.