Financing and accounting of civic associations in the specific conditions Mateřské centrum Kapřík Blatná, o.s. and Mateřské centrum Pampeliška Březnice, o.s.

This thesis deals with the non-profit organizations with a particular focus on the civic associations. It consists of a theoretical and practical part. There are characterized the non-profit organizations in the theoretical part, their position in the Czech Republic. They are also compared with some countries of the European Union. The main part describes the civic associations, the ways of their financing, accounting and audit. The practical part is focused on the analysis of the economic results in Mateřské centrum Kapřík and Mateřské centrum Pampeliška. There are shortly compared with each other at the end of the work