| 000 | 03755nam a22007697a 4500 | ||
|---|---|---|---|
| 999 |
_c14081 _d14080 |
||
| 003 | OSt | ||
| 005 | 20231110153402.0 | ||
| 008 | 210702s2012 nju |||| ||| 001 0 eng d | ||
| 020 | _a9781118083666 | ||
| 040 | _cQCPL | ||
| 082 | _a657.98 | ||
| 100 | 1 |
_aMcCarthy, John H. _eauthor |
|
| 245 | 1 | 0 |
_aFinancial and accounting guide for not-for-profit organizations _c/ John H. McCarthy, Nancy E. Shelmon, John A. Mattie |
| 250 | _aEighth edition | ||
| 264 | 1 |
_aHoboken, New Jersey : _bJohn Wiley & Sons, _c[2012] |
|
| 300 | _axxi, 714 pages | ||
| 336 |
_2rdacontent _atext |
||
| 337 |
_2rdamedia _aunmediated |
||
| 338 |
_2rdacarrier _avolume |
||
| 490 | _aWiley nonprofit authority | ||
| 500 | _aIncludes index. | ||
| 505 | 0 | _aChapter 1. Responsibilities for fiscal management | |
| 505 | 0 | _aPart I. Key financial concepts | |
| 505 | 0 | _aChapter 2. Accounting distinctions between not-for-profit and commercial organizations | |
| 505 | 0 | _aChapter 3. Cash- versus accrual-basis accounting | |
| 505 | 0 | _aChapter 4. Fund accounting and internal financial reporting | |
| 505 | 0 | _aChapter 5. Fixed assets and depreciation | |
| 505 | 0 | _aChapter 6. Investment income, gains and losses, and endowment funds | |
| 505 | 0 | _aChapter 7. Affiliated organizations, pass-through transactions, and mergers | |
| 505 | 0 | _aChapter 8. Contributions, pledges, and noncash contributions | |
| 505 | 0 | _aChapter 9. Accounting issues relating to fundraising | |
| 505 | 0 | _aPart II. Financial statement presentation | |
| 505 | 0 | _aChapter 10. Cash-basis financial statements | |
| 505 | 0 | _aChapter 11. Accrual-basis financial statements | |
| 505 | 0 | _aChapter 12. Multiclass financial statements | |
| 505 | 0 | _aPart III. Accounting and reporting guidelines | |
| 505 | 0 | _aChapter 13. Voluntary health and welfare entities | |
| 505 | 0 | _aChapter 14. Colleges and universities | |
| 505 | 0 | _aChapter 15. The external financial statement reporting model for organizations reporting under GASB standards | |
| 505 | 0 | _aChapter 16. Health care organizations | |
| 505 | 0 | _aChapter 17. Accounting standards for other not-for-profit organizations | |
| 505 | 0 | _aChapter 18. Special accounting issues for specific organizations | |
| 505 | 0 | _aChapter 19. The financial accounting standards board and future trends in not-for-profit accounting | |
| 505 | 0 | _aPart IV. Controlling the not-for-profit organization | |
| 505 | 0 | _aChapter 20. The importance of budgeting | |
| 505 | 0 | _aChapter 21. Small organizations - obtaining the right accountant | |
| 505 | 0 | _aChapter 22. Small organizations - providing internal control | |
| 505 | 0 | _aChapter 23. Effective internal accounting control for not-for-profit organizations | |
| 505 | 0 | _aChapter 24. Independent audits | |
| 505 | 0 | _aChapter 25. Investments | |
| 505 | 0 | _aPart V. Principal federal tax and compliance requirements | |
| 505 | 0 | _aChapter 26. E-business for not-for-profit organizations: how can not-for-profits manage the risks to maximize e-business opportunities? | |
| 505 | 0 | _aChapter 27. Principal tax requirements | |
| 505 | 0 | _aChapter 28. Audits of federally funded programs | |
| 505 | 0 | _aPart VI. Setting up and keeping the books | |
| 505 | 0 | _aChapter 29. Cash-basis bookkeeping | |
| 505 | 0 | _aChapter 30. Simplified accrual-basis bookkeeping | |
| 505 | 0 | _aChapter 31. Full accrual-basis bookkeeping | |
| 505 | 0 | _aChapter 32. Fund accounting bookkeeping | |
| 505 | 0 | _aChapter 33. Automating the accounting records | |
| 505 | 0 | _aChapter 34. Tax-exempt debt | |
| 650 |
_aNonprofit organizations _xAccounting |
||
| 700 | 1 |
_aShelmon, Nancy E. _eauthor |
|
| 700 | 1 |
_aMattie, John A. _eauthor |
|
| 942 |
_2ddc _cBOOK |
||
| 690 | _aBusiness & money | ||