||The thesis deals with the problem of the accounting for non-profit micro-entities. Czech Accounting Act allows these entities to follow already abolished statements of this act. As a consequence, non-profit micro-entites can still use single-entry bookkeeping system. First part of the thesis clarifies the reason for non-existence of some kind of supranational accounting regulation for these entities and also shows how accounting principles differ among severeal countries. The outcome of this part is the explanation why Czech Republic is not bound in this field in any manner. Then the thesis discusses different ways of keeping evidence at non-profi micro-entities that can be possible in the czech law system (tax evidence, single-entry bookkeeping system, simplified double-entry bookkeping system). Pros and cons of all mentioned systems are shown. Also the thesis explains how this non-standard state occured and how it developed in the time. The main result of the thesis (after analysing results of own empirical research) is the opinion that althought current state is not systematic, it serves well enough. Therefore there is no reason to make changes. At the end of the thesis the author shows that despite his opinion it is possible that a new Civil Code would come with severeal changes in this field.