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Funding and accounting of public benefit corporations in specific conditions of the People in Need
Jandová, Michaela ; Hálek, Miroslav (advisor) ; Takáčová, Hana (referee)
This thesis deals with non-governmental organizations, specifically focuses on public benefit corporation. The aim is familiar with the specifics of accounting and funding of non-profit organizations in conditions of specific public benefit corporation. First, is the work focused on general information about the non-profit sector, followed by information about non-governmental organizations and then there is dedicated the public benefit corporation. There are characterized the public benefit corporations by law. Include the ways of the funding and the accounting specifics differential non-profit organizations (public benefit corporation) from business entities. In the practical part the thesis is focused on specific public benefit corporation The People in Need and there are analyzed the methods of funding and cost, income and profit or loss in the years 2008, 2009, 2010.

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