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Creating a Methodology for Correct Compilation of Final Accounts and Final Statements for the Selected Non-profit Organization
Klimeš, Marek ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to develop a methodology for the proper compilation of accounts and financial statements for a selected nonprofit organization. For a non-profit organization is selected territorial self-governing unit, the Town of Oloví.
The theoretical part of the work on the basis of study of scientific literature and current legislation is first engaged in the management and it is division on the management of private and public, where the biggest emphasis on territorial self-governing units, the municipalities. In the next part of the work explains the basic concepts related to the issue, which gradually builds the process cut off entries, the work ending with the financial statements and the obligations resulting from it.
Own part of the thesis uses both theoretical experience acquired by studying the professional literature and practical experience gained within professional practice. The practical part gradually passes through the different steps of the cut off entries work and their follow-up of the financial statements. Individual activities are first practically described how after page of postings, so after the site specific calculations, when they are used the specific data of the financial statements of the City of Oloví for the year 2015. Subsequently, for each step created a detailed methodology for easy and correct assembly of the accounts and financial statements of the Town of Oloví. This methodology is prepared for the specific needs of the Town of Oloví, and therefore not every municipality to fully comply.
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