Stručni rad
FINANCIAL AUDIT AND ACCOUNTING OPERATIONS OF NON-PROFIT ORGANIZATIONS
Dubravka Mahaček
; Državni ured za reviziju, Područni ured Požega
Sažetak
The paper explores the possibilities of accounting recording modes in the framework of the non-profit organizations. The first part of the paper defines the concept of non-profit organizations, and presents the current legal framework of action. It then presents the audit procedures performed in operating profit organizations relating to accounting operations. The performed financial audits procedures of non-profit organizations have established certain irregularities. Among various irregularities there are those in the field of accounting affecting financial statements. An analysis of non-profit organizations and the specific nature of the accounting business have been dealt with. The analysis of the irregularities identified in the financial audit procedures regarding the field of accounting shows the impact on the financial statements, and indicates the required procedures in accordance with existing regulations. The data presented in the financial statements can not be identified with the annual work programme and financial plan, or annual financial report. The paper presents the influence of prescribed modes of recognition of revenues and expenditures of non-profit organizations by applying the principles of accrual accounting, the data reported in the financial statements, and it gives a conclusion on the differences and the impact on the annual operative programme and financial plan.
Ključne riječi
audit; non-profit organization; accounting operations; financial statements; financial plan
Hrčak ID:
145503
URI
Datum izdavanja:
30.4.2015.
Posjeta: 4.684 *