Vedení účetnictví a zdaňování neziskových organizací v České republice a Slovenské republice
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Beňová, Patrícia
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The topic of this master’s thesis is to elaborate on the issues of non-profit organisations in terms of the legislation, accounting and taxes. The goal of this thesis is the comparison of two systems, the system of the Czech republic and the Slovak republic. The comparison is based on available sources which are the lawful legislations of both countries. For comparison we use the differences in accounting and taxes of non-profit organisations and the differences in legislation of welfare non-profit private organisations.
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Import 11/07/2012
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Non-profit organisation, single-entry accounting, double-entry accounting, chart of accounts, closing the books, audit, taxes, foundations and funds, political party and political movement, church and religious companies, welfare company, comparison.