Financial and Accounting Guide for Not-for-Profit Organizations

Malvern Gross, John H. McCarthy, Nancy E. Shelmon

770 pages, parution le 07/11/2005 (7^eme édition)

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Résumé

This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!

Please Note:
Because of the rapidly changing nature of information in this field, this product may be updated with annual supplements or with future editions. If a supplement already exists, it will be sent to you free of charge with your purchase of the main volume. We will send on approval any future supplements or new editions when they become available.

Sommaire

Chapter 1. Responsibilities for Fiscal Management
Key Financial Concepts
- Chapter 2. Accounting Distinctions Between Not-for-Profit and Commercial Organizations
- Chapter 3. Cash-versus Accrual-Basis Accounting
- Chapter 4. Fund Accounting and Internal Financial Reporting.
- Chapter 5. Fixed Assets and Depreciation
- Chapter 6. Investment Income, Gains and Losses, and Endowment Funds
- Chapter 7. Affiliated Organizations, "Pass-Through" Transactions, and Mergers
- Chapter 8. Contributions, Pledges, and Non-cash Contributions
- Chapter 9. Accounting Issues Relating to Fundraising
Financial Statement Presentation
- Chapter 10. Cash-Basis Financial Statements
- Chapter 11. Accrual-Basis Financial Statements
- Chapter 12. Multiclass Financial Statements
Accounting and Reporting Guidelines
- Chapter 13. Voluntary Health and Welfare Organizations
- Chapter 14. Colleges and Universities
- Chapter 15. The External Financial Statement Reporting Model for Public Colleges and Universities and Other Not-for-Profit Organizations Reporting Under GASB
- Chapter 16. Health Care Providers
- Chapter 17. Accounting Standards for Other Not-for-Profit Organizations
- Chapter 18. Special Accounting Issues for Specific Organizations
- Chapter 19. The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting
Controlling the Not-For-Profit Organizations
- Chapter 20. The Importance of Budgeting
- Chapter 21. Avoiding Bankruptcy
- Chapter 22. Small Organizations-Obtaining the Right Accountant
- Chapter 23. Small Organizations-Providing Internal Control
- Chapter 24. Effective Internal Accounting Control for Not-for-Profit Organizations
- Chapter 25. Independent Audits
- Chapter 26. Investments
Principal Federal Tax and Compliance Requirements
- Chapter 27. E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities
- Chapter 28. Principal Tax Requirements
- Chapter 29. Audits of Federally Funded Programs
Setting Up And Keeping The Books
- Chapter 30. Cash Basis Bookkeeping
- Chapter 31. Simplified Accrual Basis Bookkeeping
- Chapter 32. Full Accrual Basis Bookkeeping
- Chapter 33. Fund Accounting Bookkeeping
- Chapter 34. Automating the Accounting Records
- Appendix A: Accounting and Disclosure Guide for Not-for-Profit Organizations
- Appendix B: Code of Conduct
- Appendix C: A Basic Template for an Audit Committee Charter

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	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Malvern Gross, John H. McCarthy, Nancy E. Shelmon
Parution	07/11/2005
Édition	7^eme édition
Nb. de pages	770
Format	19 x 26
Couverture	Relié
Poids	1410g
Intérieur	Noir et Blanc
EAN13	9780471724452
ISBN13	978-0-471-72445-2