Financial and accounting guide for not-for-profit organizations
著者
書誌事項
Financial and accounting guide for not-for-profit organizations
（Nonprofit law, finance, and management series）
Wiley, c1991-
4th ed
- 1994 cumulative suppl
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注記
Rev. ed. of: Financial and accounting guide for nonprofit organizations. 3rd ed. c1979
Includes bibliographical references (p. 663-665) and index
内容説明・目次
内容説明
Provides advice on the financial reporting, accounting and control problems unique to non-profit-making organizations. This revised edition includes coverage of compliance auditing and updated information on state charitable solicitation acts.
目次
- Partial table of contents:
- Responsibilities of Treasurers and Chief Executive Officers
- KEY FINANCIAL CONCEPTS
- Accounting Distinctions Between Not-for-Profit and Commercial Organizations
- Fund Accounting
- Fixed Assets--Some Accounting Problems
- Investment Income, Gains and Losses, and Endowment Funds
- FINANCIAL STATEMENT PRESENTATION
- Cash Basis Financial Statements
- Fund Accounting Financial Statements
- ACCOUNTING AND REPORTING GUIDELINES
- Voluntary Health and Welfare Organizations
- Health Care Providers
- Special Accounting Problems of Specific Organizations
- CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION
- The Importance of Budgeting
- Small Organizations--Obtaining the Right Bookkeeper
- Independent Audits
- TAX AND COMPLIANCE REPORTING REQUIREMENTS
- Principal Federal Tax and Compliance Requirements
- State Compliance Requirements
- SETTING UP AND KEEPING THE BOOKS
- Cash Basis Bookkeeping
- Full Accrual Basis Bookkeeping
- Appendix
- Use of Rulings and Underscorings
- Bibliography
- Index.
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