Účtování darů a dotací v neziskových organizacích

The bachelor thesis discusses the issue of subsidies and donations in the accounting of non-governmental organizations. The theoretical part focuses on the basic introduction of the non-profit sector with an emphasis on the non-governmental sphere. Furthermore, this part of the thesis contains detailed methodological procedures for putting donations and subsidies into accounting. Information from the theoretical part is used in the practical part, which comprises an analysis of financial statements of specific non-profit non-governmental organization from the perspective of accounting of donations and subsidies. The bachelor thesis also contains a simulation of the purchase of fixed asset with money received from subsidy. In the end, the thesis mentions other sources of funding in the organization.