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）
J. Wiley, c2000-
6th ed
- : cloth
- 2001 supplement
- 2002 cumulative suppl
- 2003 cumulative suppl
大学図書館所蔵 件 / 全30件
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: clothBI||4-39||FINA||10(6)-102030908,
2001 supplementBI||4-39||FINA||10(6)-202089882, 2002 cumulative supplBI||4-39||FINA||10(6)-302046526 -
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注記
Previous ed.: c1995
Includes bibliographical references and index
内容説明・目次
- 巻冊次
-
2003 cumulative suppl ISBN 9780471250159
内容説明
Accounting principles for non-profit organizations follow general accounting rules, but there are complex areas including fund accounting, cash versus accrual accounting, and transfers and appropriations. This is a guide to those areas, and this supplement updates the core volume.
目次
- Note to the Reader: Sections not in the main bound volume are indicated by "(New)" after the title. New material from a prior supplement that has been updated for this supplement is indicated by "(Revised)" after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin of the contents and throughout the supplement
- Preface
- About the Authors and Editors
- About the Contributors
- PART ONE: KEY FINANCIAL CONCEPTS
- Chapter 6: Fixed Assets Some Accounting Problems
- 6. 3A Impairment of Long-Lived Assets (New)
- 6. 4 Separate Building Fund
- Chapter 8: Investment Income, Gains and Losses, and Endowment Funds
- 8. 1 Accounting Principles
- Chapter 9: Affiliated Organizations, "Pass-Through" Transactions, and Mergers
- 9. 2 Definition of the Reporting Entity
- 9. 3 Mergers of Not-for-Profit Organizations
- Chapter 10: Contributions, Pledges, and Noncash Contributions
- 10. 2 Gifts-in-Kind
- Chapter 11: Accounting Issues Relating to Fundraising
- 11. 1 Accounting for Gifts
- PART THREE: ACCOUNTING AND REPORTING GUIDELINES
- Chapter 15: Voluntary Health and Welfare Organizations
- Chapter 16: Colleges and Universities
- 16. 1 Authoritative Pronouncements
- Chapter 16A: The New External Financial Statement Reporting Model for Public Colleges and Universities (New)
- 16A. 1 Introduction
- 16A. 2 Background
- 16A. 3 Accounting and Financial Reporting for Nonexchange Transactions
- 16A. 4 External Financial Reporting for Public Colleges and Universities
- 16A. 5 An Overview of GASB Statement no.35: The New Reporting Model for Public Colleges and Universities
- 16A. 6 Basic Financial Statements
- 16A. 7 Footnote Disclosures
- 16A. 8 Management's Discussion and Analysis
- 16A. 9 Implementation Issues and Considerations
- 16A. 10 Next Steps
- 16A. 11 Conclusion
- Appendix 16A--A Bibliography
- Chapter 17: Health Care Providers
- 17. 3 Financial Statements
- 17. 4 Accounting Principles
- Chapter 18: Accounting Standards for Other Not-for-Profit Organizations
- 18. 1 Accounting Principles
- Chapter 19: Special Accounting Issues for Specific Organizations
- 19. 1 Association and Professional Societies
- 19. 8 Religious Organizations Other Than Churches
- 19. 10 Private Elementary and Secondary Schools
- 19. 11 Public Broadcasting Stations
- Chapter 20: The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting
- 20. 1 Financial Accounting Standards Board
- 20. 2 Trends in Not-for-Profit Accounting
- PART FOUR: CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION
- Appendix 21--A Making Sense of Your Financial Data (New)
- Chapter 25: Effective Internal Accounting Control for Not-for-Profit Organizations
- 25. 1 Introduction to Internal Accounting Control
- Chapter 26: Independent Audits
- 26. 3 Selecting a Certified Public Accountant
- 26. 5 Audit Committees
- Chapter 27A: E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities? (New)
- 27A Whether You Call It E-Business or Technology-Enabled Business, It Still Matters
- 27A. 0 Ask Yourself These Questions
- 27A. 1 Objectives
- 27A. 2 How Did We Get to the Internet Economy?
- 27A. 3 Where Are We Today?
- 27A. 4 What Is Risk Management?
- 27A. 5 How Are Not-for-Profit Organizations Using E-Business Today?
- 27A. 6 How Are Academic Institutions Using E-Business?
- 27A. 7 What Is the Path to E-Business Success?
- Appendix 27A--A What E-Business Models Exist?
- PART FIVE: PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS
- Chapter 28: Principal Federal Tax Requirements (Revised)
- 28. 1 Organizations Exempt from Tax
- 28. 2 Charitable Organizations
- 28. 3 Tax Status of Charitable Organizations: Public Charity or Private Foundation
- 28. 4 Other Concerns for Charities
- 28. 5 Private Foundations
- 28. 6 Private Operating Foundations
- 28. 7 Noncharitable Exempt Organizations
- 28. 8 Registration and Reporting
- Chapter 29: Principal Federal Tax Forms Filed
- 29. 1 Form 990: Return of Organization Exempt from Income Tax
- 29. 2 Form 990-PF: Return of Private Foundation
- 29. 3 Form 990-T: Exempt Organization Business Income Tax Return
- Chapter 30: State Compliance Requirements
- Chapter 31: Audits of Federally Funded Programs
- 31. 2 Requirements and Definitions
- 31. 4 What to Expect from the Audit
- APPENDIX B: Accounting and Disclosure Guide for Not-for-Profit Organizations
- APPENDIX D: New AICPA Audit and Accounting Guide: Not-for-Profit Organizations
- Index.
- 巻冊次
-
: cloth ISBN 9780471380399
内容説明
Nonprofit organizations are subject to complex sets of regulations that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more. Nonprofit accounting is especially difficult in the areas of fund accounting, cash vs. accrual accounting, transfers and appropriations, treatment of fixed assets and contributions, pledges, and non-cash contributions. This core volume (ISBN 0-471-38039-3) is supplemented annually.
目次
- Responsibilities of Treasurers and Chief Executive Officers
- KEY FINANCIAL CONCEPTS
- Accounting Distinctions between Not-for-Profit and Commercial Organizations
- Cash versus Accrual Basis Accounting
- Fund Accounting and Internal Financial Reporting
- Interfund Transfers and Appropriations
- Fixed Assets-Some Accounting Problems
- Fixed Assets-Depreciation
- Investment Income, Gains and Losses, and Endowment Funds
- Affiliated Organizations, "Pass-Through" Transactions, and Mergers
- Contributions, Pledges, and Noncash Contributions
- Accounting Issues Relating to Fundraising
- FINANCIAL STATEMENT PRESENTATION
- Cash Basis Financial Statements
- Accrual Basis Financial Statements
- Multiclass Financial Statements
- ACCOUNTING AND REPORTING GUIDELINES
- Voluntary Health and Welfare Organizations
- Colleges and Universities
- Health Care Providers
- Accounting Standards for Other Not-for-Profit Organizations
- Special Accounting Issues for Specific Organizations
- The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting
- CONTROLLING THE NOT-FOR PROFIT ORGANIZATION
- The Importance of Budgeting
- Avoiding Bankruptcy
- Small Organizations-Obtaining the Right Bookkeeper
- Small Organizations-Providing Internal Control
- Effective Internal Accounting Control for Not-for-Profit Organizations
- Independent Audits
- Investments
- PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS
- Principal Federal Tax Requirements
- Principal Federal Tax Forms Filed
- State Compliance Requirements
- Audits of Federally Funded Programs
- SETTING UP AND KEEPING THE BOOKS
- Cash Basis Bookkeeping
- Simplified Accrual Basis Bookkeeping
- Full Accrual Basis Bookkeeping
- Fund Accounting Bookkeeping
- Automating the Accounting Records
- Appendices
- Bibliography
- Index
- 巻冊次
-
2001 supplement ISBN 9780471390435
内容説明
Nonprofit organizations who are subject to complex sets of regulations that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more. Nonprofit accounting is especially difficult in the areas of fund accounting, cash vs. accrual accounting, transfers and appropriations, treatment of fixed assets and contributions, pledges, and non-cash contributions. This book covers the subject area.
- 巻冊次
-
2002 cumulative suppl ISBN 9780471419457
内容説明
Nonprofit organizations are subject to complex sets of regulations that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, membership organizations, advocacy groups, and many more. Nonprofit accounting is especially difficult in the areas of fund accounting, cash vs. accrual accounting, transfers and appropriations, treatment of fixed assets and contributions, pledges, and non-cash contributions.
目次
- Part 3 Accounting and reporting guidelines: colleges and universities
- authoritative pronouncements
- the new external financial statement reporting model for public colleges and universities (New)
- background
- accounting and financial reporting for nonexchange transactions
- external financial reporting for public colleges and universities
- an overview GASB statement no. 35 - the new reporting model for public colleges and universities
- basic financial statements
- footnote disclosures
- management as discussion and analysis
- implementation issues and considerations
- next steps
- conclusion. (Part contents).
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