Specifika účtování obecně prospěšné společnosti

Abstract

Main purpose of this thesis is to compare accounting of non-profit making organizations "obecne prospesne spolecnosti" and accounting of private businesses. First, non-profit organizations are being defined with focus on "obecne prospese spolecnosti". Second part of the thesis looks at the accounting principles of "obecne prospesne spolecnosti". There are also mentioned differences between accounting of non-profit private organizations and accounting of entrepreneurs. In conclusion the main principles are applied to the non-profit organization PORG – secondary and elementary school, o.p.s.