Analýza zdrojů financování a hospodaření vybrané církve

Abstract

The aim of this bachelor’s thesis is to analyze the financial management and sources of funding of a selected church, presented under the fictitious name Církev nového úsvitu. The thesis focuses in particular on the income and expenditures of one of its congregations located in the fictional town of Kamenov. The theoretical part defines the non-profit sector in the Czech Republic and describes the main sources of income for non-governmental non-profit organizations. It also includes a characterization of churches and religious societies according to Czech legislation. The practical part uses the method of analysis to assess the handling of financial resources in the period from 2019 to 2024. The final chapter is devoted to evaluating the financial results and proposing improvements.