Komparace legislativy církví, náboženských společností a církevních institucí a analýza zdrojů financování a hospodaření vybrané evidované právnické osoby

Abstract

Goal of this work is describe legal adjustment of churches, religious communities and registered legal entity. Also describe leadership system accounting of non-profit organizations and the way and scale how they can charge it, cover the changes in accounts related with efficiency of law n. 563/1991 Sb., about accounting. Compare conditions in charge of account before and after this act become lawful. Next objective is describing accounting of selected registered legal entity and figure it out, how this changes have impact on selected accounting organization. Part of this work is characterization of tax system non-profit organizations and selected organization. Also analysis of economy selected organization.

The second chapter contains a description of the accounting and taxes of non-profit organizations and selected registered legal entity. The third chapter contains the characteristic and activities of the selected organization. In the fourth chapter is analysis of financing and economy resources of the selected organization.