期刊名称：Pravni vjesnik - Quarterly Journal of Law and Social Sciences
印刷版ISSN：0352-5317
出版年度：2015
卷号：31
期号：1
页码：209-225
语种：Croatian
出版社：Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
摘要：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.
关键词：audit; non-profit organization; accounting operations; financial statements; financial plan
