MARC details
000 -LEADER |
fixed length control field |
03755nam a22007697a 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20231110153402.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
210702s2012 nju |||| ||| 001 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781118083666 |
040 ## - CATALOGING SOURCE |
Transcribing agency |
QCPL |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.98 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
McCarthy, John H. |
Relator term |
author |
245 10 - TITLE STATEMENT |
Title |
Financial and accounting guide for not-for-profit organizations |
Statement of responsibility, etc. |
/ John H. McCarthy, Nancy E. Shelmon, John A. Mattie |
250 ## - EDITION STATEMENT |
Edition statement |
Eighth edition |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
Hoboken, New Jersey : |
Name of producer, publisher, distributor, manufacturer |
John Wiley & Sons, |
Date of production, publication, distribution, manufacture, or copyright notice |
[2012] |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xxi, 714 pages |
336 ## - Content Type |
Source |
rdacontent |
Content type term |
text |
337 ## - MEDIA TYPE |
Source |
rdamedia |
Media type term |
unmediated |
338 ## - Carrier Type |
Source |
rdacarrier |
Carrier type term |
volume |
490 ## - SERIES STATEMENT |
Series statement |
Wiley nonprofit authority |
500 ## - GENERAL NOTE |
General note |
Includes index. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 1. Responsibilities for fiscal management |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Part I. Key financial concepts |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 2. Accounting distinctions between not-for-profit and commercial organizations |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 3. Cash- versus accrual-basis accounting |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 4. Fund accounting and internal financial reporting |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 5. Fixed assets and depreciation |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 6. Investment income, gains and losses, and endowment funds |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 7. Affiliated organizations, pass-through transactions, and mergers |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 8. Contributions, pledges, and noncash contributions |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 9. Accounting issues relating to fundraising |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Part II. Financial statement presentation |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 10. Cash-basis financial statements |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 11. Accrual-basis financial statements |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 12. Multiclass financial statements |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Part III. Accounting and reporting guidelines |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 13. Voluntary health and welfare entities |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 14. Colleges and universities |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 15. The external financial statement reporting model for organizations reporting under GASB standards |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 16. Health care organizations |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 17. Accounting standards for other not-for-profit organizations |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 18. Special accounting issues for specific organizations |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 19. The financial accounting standards board and future trends in not-for-profit accounting |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Part IV. Controlling the not-for-profit organization |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 20. The importance of budgeting |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 21. Small organizations - obtaining the right accountant |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 22. Small organizations - providing internal control |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 23. Effective internal accounting control for not-for-profit organizations |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 24. Independent audits |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 25. Investments |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Part V. Principal federal tax and compliance requirements |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 26. E-business for not-for-profit organizations: how can not-for-profits manage the risks to maximize e-business opportunities? |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 27. Principal tax requirements |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 28. Audits of federally funded programs |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Part VI. Setting up and keeping the books |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 29. Cash-basis bookkeeping |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 30. Simplified accrual-basis bookkeeping |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 31. Full accrual-basis bookkeeping |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 32. Fund accounting bookkeeping |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 33. Automating the accounting records |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 34. Tax-exempt debt |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Nonprofit organizations |
General subdivision |
Accounting |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
Topical term or geographic name as entry element |
Business & money |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Shelmon, Nancy E. |
Relator term |
author |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Mattie, John A. |
Relator term |
author |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Dewey Decimal Classification |
Koha item type |
Book |