Financial and Accounting Guide for Not-For-ProfitOrganizations, Fifth Edition, 1996 Supplement
Buy Rights Online Buy Rights

Rights Contact Login For More Details

  • Wiley

More About This Title Financial and Accounting Guide for Not-For-ProfitOrganizations, Fifth Edition, 1996 Supplement

English

This extremely accessible resource is packed with expert advice on the financial reporting, accounting and control situations unique to nonprofit enterprises. Provides complete guidance for various types of organizations, tax and compliance reporting requirements, illustrated explanations of diverse types of acceptable statements, a how-to section on setting up and keeping books along with step-by-step procedures and forms plus commentary on computers and accounting software. The revised and updated edition covers SFAS No. 116 and 117 as well as a discussion of a new AICPA exposure draft covering consolidated financial statements of affiliated organizations. Supplemented annually.

English

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.

loading