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Annual report of non-profit organization - accounts of foundation
Mikeš, Martin ; Zouhar, Tomáš (advisor)
Foundation is a type of nonprofit organization which is established for aiming the general welfare. This thesis introduces the legal form of foundations and specifications of their accounting. Principal aim is to show composition of an annual report and a general purpose of its creation and publication. On two examples is shown differences in management of foundations, diversity of financial resources and statements.
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Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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Annual report of non-profit organization
Koblížková, Martina ; Zouhar, Tomáš (advisor)
The main topic of my bachelor's essay "Výroční zpráva neziskové organizace" are annual report analyses of non-profit organizations. Furthertemore, the essay is about function and role of the annual report. In the first section is introduction and theoretical description of annual report. In the second part we can find analysis of the concrete non-profit organization Proxima sociale,o.s.
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