Graduate thesis entitled Keeping business books in profit and non-profit organizations it is divided into six chapters, which explain the difference between non-profit and for-profit organizations, that is, the accounting records of for-profit and non-profit organizations. Books, websites and other professional sources were used to create the paper. After the introduction to diplomatic work, Chapter 2 describes the accounting of for-profit and non-profit organizations. Under the first points are the basic features of accounting for-profit and for-profit organizations. Features of simple and dual bookkeeping by non-profits. Accounting documents of for-profit and non-profit organizations, and business books of profit and non-profit organizations. The business books of for-profit and non-profit organizations are then described. The third chapter will present the basic financial statements of for-profit and non-profit organizations. The fourth chapter will analyse the financial statements of Podravka, while the fifth chapter will analyse the financial statements of the non-profit organization of the Croatian Red Cross. The final chapter will provide a conclusion.