Accounting in non-profit organizations

Abstract

The objective of this research is to know all the systems and controls that are carried out in the Accounting of Nonprofit Organizations to obtain a good administrative functioning in the accounting and to reach the proposed objectives, as well as to satisfy the needs of the subject of accounting in non- profit organizations with the systems and controls that will be used to solve the problems and carry out all the approaches to reach a good solution of the subject and obtain the required results with this research on the accounting that is used in non-profit organizations. It details that it is a technique that deals with registering, classifying and summarizing the commercial operations of a business with the purpose of interpreting its results. Also show how non-profit organizations are formed which are an organized group with different purposes to generate profits and in which no part of the income of the organization is distributed to its members, directors and officers. With this research, the different accounting  systems   were  made  known,  the   most   suitable  accounting  system   for   non-profit organizations was determined, and above all, the advantages of implementing the accounting system.

The conclusion of the investigation shows that it is convenient to highlight that in most of the laws that regulate these non-profit institutions there is a national registry as a means of control for the allocation of economic support as fiscal stimuli while recognizing that the Institutions do not Profits that are authorized to receive tax-deductible donations will allow them to gather more economic resources to help them meet their objectives.