The accounts of non-profit organisations: analysis of the Asociación Española contra el Cáncer (AECC) annual accounts

Abstract

Non-profit organizations (NPO) have experienced significant growth in recent years due to the crisis, due to social shortages. This paper begins with the concept and characteristics, to better understand the adaptation of the General Accounting Plan 2011 to for-profit entities. In this section we will delve into the most relevant items for an NPO with which it will be able to provide its social services, such as subsidies, donations and legacies and the credits and debits of its own activity. The main objective of this work for project will be to carry out a study of the annual accounts of the Asociación Española Contra el Cáncer (AECC) for 2016. To know the situation in which the entity finds itself.