Impact of the COVID-19 pandemic on accounting and financing of non-profit organizations in the Czech Republic
| Thesis title: | Dopad pandemie COVID-19 na účetnictví a financování neziskových organizací v České republice |
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| Author: | Cimpová, Tereza |
| Thesis type: | Bakalářská práce |
| Supervisor: | Perglová, Helena |
| Opponents: | Jošt, Marek |
| Thesis language: | Česky |
| Abstract: | Tato bakalářská práce se zabývá dopadem pandemie COVID-19 na účetnictví a financování nestátních neziskových organizací v České republice. Cílem práce je zhodnotit, jak pandemie ovlivnila náklady, výnosy, dary a dotace, a jak se tyto změny promítly do účetních výkazů dvou konkrétních organizací v období let 2017 až 2023. Součástí je také porovnání míry soběstačnosti a závislosti na externích zdrojích obou organizací. |
| Keywords: | náklady; výnosy; dary; COVID-19; pandemie; nestátní neziskové organizace; účetnictví; financování; dotace |
| Thesis title: | Impact of the COVID-19 pandemic on accounting and financing of non-profit organizations in the Czech Republic |
|---|---|
| Author: | Cimpová, Tereza |
| Thesis type: | Bachelor thesis |
| Supervisor: | Perglová, Helena |
| Opponents: | Jošt, Marek |
| Thesis language: | Česky |
| Abstract: | This bachelor thesis deals with the impact of the COVID-19 pandemic on the accounting and financing of non-governmental non-profit organizations in the Czech Republic. The aim of the thesis is to assess how the pandemic affected costs, revenues, donations and grants, and how these changes were reflected in the financial statements of two specific organizations between 2017 and 2023. The thesis also includes a comparison of the degree of self-sufficiency and dependence on external resources of both organizations. |
| Keywords: | pancemic; financing; costs; revenues; COVID-19; accounting; donations; grants; non-governmental non-profit organizations |
Information about study
| Study programme: | Účetnictví a finanční řízení podniku |
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| Type of study programme: | Bakalářský studijní program |
| Assigned degree: | Bc. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 6. 3. 2025 |
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| Date of submission: | 26. 5. 2025 |
| Date of defense: | 10. 6. 2025 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/91831/podrobnosti |