Case studies in not-for-profit accounting and auditing

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書誌事項

Case studies in not-for-profit accounting and auditing

by Bruce Chase, Laura Lindal, William Wagner

American Institute of Certified Public Accountants, c2017

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注記

"Wiley"--Cover

"Revised: May 2016"--T.p. verso

Includes index

内容説明・目次

内容説明

Gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today's not-for-profit environment. This book goes beyond the theory and will show you how to navigate the key issues that arise in not-for-profit accounting and auditing.

目次

Chapter 1 Financial Statement Requirements 1-1 Chapter 2 Net Asset Classifications 2-1 Chapter 3 Consideration of Fraud 3-1 Chapter 4 Promises to Give 4-1 Chapter 5 Distinguishing Contributions From Exchange Transactions 5-1 Chapter 6 Auditing Contributions 6-1 Chapter 7 Contributed Services 7-1 Chapter 8 Split-Interest Agreements 8-1 Chapter 9 Assessing Internal Control Deficiencies 9-1 Chapter 10 Capital Campaigns and Special Events 10-1 Chapter 11 Fundraising Events and Membership 11-1 Chapter 12 Allocation of Costs Relating to Fundraising 12-1 Chapter 13 Audit Issues Related to the Statement of Functional Expenses 13-1 Chapter 14 Naming Rights 14-1 Chapter 15 Recent Issues 15-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 5 Chapter 4 Solutions 8 Chapter 5 Solutions 10 Chapter 6 Solutions 12 Chapter 7 Solutions 16 Chapter 8 Solutions 17 Chapter 9 Solutions 19 Chapter 10 Solutions 22 Chapter 11 Solutions 23 Chapter 12 Solutions 24 Chapter 13 Solutions 26 Chapter 14 Solutions 29 Chapter 15 Solutions 30

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