Application of selected accounting principles in specific conditions of Centrum Paraple, a public benefit organization

The thesis deals with accounting principles in specific conditions of the selected non-profit organization. The main aim of this thesis is to describe and analyse accounting practises of the accounting entity and evaluate them in terms of accounting principles. The first part constitutes a theoretical base for this issue. In the first chapter are described public benefit organizations with relation to legislation. The second chapter defines assumptions of double entry accounting system and particular accounting principles. In the third chapter is introduced non-governmental organization Centrum Paraple, a public benefit organization, especially its activities, mission and economy. The last chapter constitutes a practical base of the thesis, which is based on an analysis of certain accounting principles in specific conditions of the selected public benefit organization.