Právní úprava, analýza hospodaření a financování pobočného spolku

Abstract

This bachelor thesis deals with a nonprofit sector with focus on a specific subsidiary society. In terms of the theoretical part the thesis characterizes the nonprofit sector, its formation, code of rules, legislation, accountancy, tax aspects and extinction of civic associations and societies. Furthermore, the thesis outlines the changes in publishing of financial statements of civic associations and societies along with changes in publishing accepted since 1st of January, 2016. Thereafter, the thesis outlines the history of the main and subsidiary society, which is the subject of research of this thesis, and their organizational structure. After that, the thesis deals only with the subsidiary society. In terms of the practical part the thesis shows the analysis of funding and economy of the subsidiary society through horizontal and vertical analysis along with the evaluation of its economy. According to these analyzes the thesis suggests recommendations for improving the financial situations, especially the income aspects.