Financial and accounting guide for not-for-profit organizations
McCarthy, John H.
Financial and accounting guide for not-for-profit organizations / John H. McCarthy, Nancy E. Shelmon, John A. Mattie - Eighth edition - xxi, 714 pages - Wiley nonprofit authority .
Includes index.
Chapter 1. Responsibilities for fiscal management Part I. Key financial concepts Chapter 2. Accounting distinctions between not-for-profit and commercial organizations Chapter 3. Cash- versus accrual-basis accounting Chapter 4. Fund accounting and internal financial reporting Chapter 5. Fixed assets and depreciation Chapter 6. Investment income, gains and losses, and endowment funds Chapter 7. Affiliated organizations, pass-through transactions, and mergers Chapter 8. Contributions, pledges, and noncash contributions Chapter 9. Accounting issues relating to fundraising Part II. Financial statement presentation Chapter 10. Cash-basis financial statements Chapter 11. Accrual-basis financial statements Chapter 12. Multiclass financial statements Part III. Accounting and reporting guidelines Chapter 13. Voluntary health and welfare entities Chapter 14. Colleges and universities Chapter 15. The external financial statement reporting model for organizations reporting under GASB standards Chapter 16. Health care organizations Chapter 17. Accounting standards for other not-for-profit organizations Chapter 18. Special accounting issues for specific organizations Chapter 19. The financial accounting standards board and future trends in not-for-profit accounting Part IV. Controlling the not-for-profit organization Chapter 20. The importance of budgeting Chapter 21. Small organizations - obtaining the right accountant Chapter 22. Small organizations - providing internal control Chapter 23. Effective internal accounting control for not-for-profit organizations Chapter 24. Independent audits Chapter 25. Investments Part V. Principal federal tax and compliance requirements Chapter 26. E-business for not-for-profit organizations: how can not-for-profits manage the risks to maximize e-business opportunities? Chapter 27. Principal tax requirements Chapter 28. Audits of federally funded programs Part VI. Setting up and keeping the books Chapter 29. Cash-basis bookkeeping Chapter 30. Simplified accrual-basis bookkeeping Chapter 31. Full accrual-basis bookkeeping Chapter 32. Fund accounting bookkeeping Chapter 33. Automating the accounting records Chapter 34. Tax-exempt debt
9781118083666
Nonprofit organizations--Accounting
657.98
Financial and accounting guide for not-for-profit organizations / John H. McCarthy, Nancy E. Shelmon, John A. Mattie - Eighth edition - xxi, 714 pages - Wiley nonprofit authority .
Includes index.
Chapter 1. Responsibilities for fiscal management Part I. Key financial concepts Chapter 2. Accounting distinctions between not-for-profit and commercial organizations Chapter 3. Cash- versus accrual-basis accounting Chapter 4. Fund accounting and internal financial reporting Chapter 5. Fixed assets and depreciation Chapter 6. Investment income, gains and losses, and endowment funds Chapter 7. Affiliated organizations, pass-through transactions, and mergers Chapter 8. Contributions, pledges, and noncash contributions Chapter 9. Accounting issues relating to fundraising Part II. Financial statement presentation Chapter 10. Cash-basis financial statements Chapter 11. Accrual-basis financial statements Chapter 12. Multiclass financial statements Part III. Accounting and reporting guidelines Chapter 13. Voluntary health and welfare entities Chapter 14. Colleges and universities Chapter 15. The external financial statement reporting model for organizations reporting under GASB standards Chapter 16. Health care organizations Chapter 17. Accounting standards for other not-for-profit organizations Chapter 18. Special accounting issues for specific organizations Chapter 19. The financial accounting standards board and future trends in not-for-profit accounting Part IV. Controlling the not-for-profit organization Chapter 20. The importance of budgeting Chapter 21. Small organizations - obtaining the right accountant Chapter 22. Small organizations - providing internal control Chapter 23. Effective internal accounting control for not-for-profit organizations Chapter 24. Independent audits Chapter 25. Investments Part V. Principal federal tax and compliance requirements Chapter 26. E-business for not-for-profit organizations: how can not-for-profits manage the risks to maximize e-business opportunities? Chapter 27. Principal tax requirements Chapter 28. Audits of federally funded programs Part VI. Setting up and keeping the books Chapter 29. Cash-basis bookkeeping Chapter 30. Simplified accrual-basis bookkeeping Chapter 31. Full accrual-basis bookkeeping Chapter 32. Fund accounting bookkeeping Chapter 33. Automating the accounting records Chapter 34. Tax-exempt debt
9781118083666
Nonprofit organizations--Accounting
657.98