TY  - BOOK
AU  - McCarthy,John H.
AU  - Shelmon,Nancy E.
AU  - Mattie,John A.
TI  - Financial and accounting guide for not-for-profit organizations
T2  - Wiley nonprofit authority
SN  - 9781118083666
U1  - 657.98 
PY  - 2012///]
CY  - Hoboken, New Jersey
PB  - John Wiley & Sons
KW  - Nonprofit organizations
KW  - Accounting
N1  - 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
ER  -