Financial and accounting guide for not-for-profit organizations

書誌事項

Financial and accounting guide for not-for-profit organizations

Malvern J. Gross, Jr. ... [et al.]

(Nonprofit law, finance, and management series)

Wiley, c1995

5th ed

大学図書館所蔵 件 / 21

この図書・雑誌をさがす

注記

Rev. ed. of: Financial and accounting guide for not-for-profit organizations / Malvern J. Gross, Richard F. Larkin. 4th ed. c1991

Includes bibliographical references (p. 651-654) and index

内容説明・目次

内容説明

This updated guide contains advice on the financial reporting, accounting and control challenges unique to not-for-profit organizations. It features coverage of the Statements of Financial Accounting Standards, issued by the FASB in June 1993. It also includes a discussion of a new AICPA exposure draft covering consolidated financial statements of affiliated organizations. The text includes more than 100 sample financial statements, worksheets, ledgers and easy-to-use checklists.

目次

  • Partial table of contents:
  • Responsibilities of Treasurers and Chief Executive Officers
  • KEY FINANCIAL CONCEPTS
  • Cash Versus Accrual Basis Accounting
  • Fund Accounting and Internal Financial Reporting
  • Fixed Assets/=Some Accounting Problems
  • Affiliated Organizations
  • Contributions, Pledges, and Noncash Contributions
  • FINANCIAL STATEMENT PRESENTATION
  • Cash Basis Financial Statements
  • Multiclass Financial Statements
  • ACCOUNTING AND REPORTING GUIDELINES
  • Voluntary Health and Welfare Organizations
  • Colleges and Universities
  • Special Accounting Problems of Specific Organizations
  • CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION
  • Avoiding Bankruptcy
  • Small Organizations Providing Internal Control
  • Independent Audits
  • Investments
  • TAX AND COMPLIANCE REPORTING REQUIREMENTS
  • Principal Federal Tax Forms Filed
  • State Compliance Requirements
  • SETTING UP AND KEEPING THE BOOKS
  • Cash Basis Bookkeeping
  • Full Accrual Basis Bookkeeping
  • Appendices
  • Bibliography
  • Index.

「Nielsen BookData」 より

関連文献: 1件中  1-1を表示

詳細情報

ページトップへ