The accounting of non-profit entities

Abstract

In this paper, the accounting of non-profit entities is analysed. In first instance, an overview of what we intend by non-profit entity is made, secondly, an analysis of the adaptation of the General Accounting Plan of the non-profit entities is carried out, and finally, we will focus on the main objective of this work, in which an indepth analysis is made of the second part of the adaptation of the General Accounting Plan of the non-profit entities called registration and valuation standards, giving greater importance within this point to the credits and debits for self-employed activity and grants, donations and legacies, since they are two sources of funding relevant to nonprofit organizations.