Analýza systému vedenia účtovníctva vo vybranej neziskovej organizácii

Abstract

In the introduction, the bachelor thesis will acquaint the reader with the legislation of the non-profit sector in the Slovak Republic. The theoretical and methodological part clarifies the legal forms, regulations, and activities of organizations of the non-profit sector. The second part of the theoretical part is an explanation of legislative issues related to the accounting of non-profit organizations. The theoretical part aims to explicate and describe the legal issues of non-profit organizations and their accounting. The application and verification part of the bachelor thesis consists of an analysis of the accounting system in a selected organization for regional tourism, which is a specific type of non-profit organization in the Slovak Republic. The company is introduced to the reader by a brief description, where the activities of the organization are named, and the system and methods of accountancy are clarified. During the Analysis of Accounting System, methods of analysis, comparison and personal inquiry were used. The aim of this part of the thesis is to analyse accountancy with the subsequent creation or updating of internal directives. The conclusion of the thesis is a summary of the results obtained using scientific methods of analysis, personal inquiring, and comparison of accounting of the organization for regional tourism. As a result, the drafts of the new Internal guidelines which have not been existing are made and the existing ones are updated.