Komparace postupů účtování podnikatelských subjektů a organizací neziskového sektoru

Abstract

This bachelor's thesis deals with the comparison of accounting practices between business and not-profit organizations in the Czech Republic. The theoretical part of the thesis focuses on the definition of basic accounting terms and legislation bookkeeping. Furthermore, the methodology of accounting in individual accounting classes, including financial statements, is analysed. The aim of the bachelor's thesis is to theoretically describe the methods of accounting in the business and not-profit sector and to identify the main differences in accounting between these entities based on specific examples.