Analýza procesu sestavení účetní závěrky a výroční zprávy ve vybrané nadaci

Abstract

The main goal of this bachelor's thesis is to approach the issue of financial statements and annual reports for non-profit organizations and perform analysis in a selected foundation. The work is divided into theoretical-methodological and application-verification part. The theoretical-motod part describes the characteristics of non-profit organizations in accordance with Czech legislation. The process of compiling the financial statements and the annual report is described, including the criteria for the statutory audit. The application and verification section describes the activities and mission of the selected foundation. The analysis of the balance sheet in the financial statements includes the use of horizontal and vertical analysis to assess development trends. The analysis of the profit and loss statement clarifies the share of cost and income items in the economic result. The annual report analyzes financial and non-financial information.