Analýza procesu sestavení účetní závěrky a výroční zprávy ve vybrané nestátní neziskové organizaci

Abstract

The main goal of this bachelor thesis is to conduct the analysis of process of compilation of financial statements and annual report in selected non-governmental non-profit organization. The bachelor thesis focuses on a religious organization providing social services. The theoretical part is devoted to general characteristics of non-profit organizations, including their division and the possibility of accounting. Religious organizations and religious societies have their place there as well. In the practical part, there is a general description of compilation process of financial statements, financial statements itself, annual report including the disclosure obligation. Subsequently, the horizontal and vertical balance sheet analyses are elaborated, including the comparison of the issued financial statements with legal legislation in 2016. The result of the thesis is a complete look at the accountancy and compilation process of the financial statements in a religious organization.