Problematika právní úpravy a účetnictví spolků

Abstract

The bachelor thesis is focused on the „Problem of Legal Framework and Accounting of Societies“. The aim of the bachelor thesis is to analyze the legislation and data in order to propose the procedure of single-entry accounting conversion to double-entry accounting in the selected society. In the theoretical part is described the legal framework of the societies, the way how the societies works and recent legislation changes. In this part is also described the matter of bookkeeping in the societies. In the practical part are analyzed the financial sources of the selected society and there are also proposed the particular steps of single-entry accounting conversion to double-entry accounting. At the end of the bachelor thesis is evaluated the single-entry accounting conversion to double-entry accounting and this part contains also recommendation, whether the selected society should continue with the single-entry accounting, or not.