W Polsce zarejestrowanych jest ok. 143000 organizacji pozarządowych. Wiele spośród nich to podmioty niewielkie, mające niskie obroty. Niemniej nawet te najmniejsze organizacje są zobowiązane do prowadzenia księgowości. Z uwagi na ograniczone środki finansowe często zapewnienie pełnej obsługi księgowej na dobrym poziomie jest nie lada wyzwaniem dla takiej organizacji.
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