Book description
The cumulative supplement to the Financial and Accounting Guide for Not-for-Profit Organizations, 8th Edition
This book is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, a how-to section on setting up and keeping the books with step-by-step procedures and forms, and commentary on computers and accounting software.
Completely revised and updated, the Eight Edition includes the latest updates to accounting activities and requirements as they relate to not-for-profit organizations.
Table of contents
- Cover Page
- Title Page
- Copyright
- Contents
- About the Author
- 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
- 10.1 Simple Cash-Basis Statement
- 10.2 Simple Statement with Last Year's Figures and Budget
- 10.3 Combined Cash-Basis Income Statement and Balance Sheet
- 10.4 Separate Statement of Receipts and Disbursements and Statement of Net Assets
- 10.5 Statement of Income with Certain Cash Transactions Omitted
- 10.6 Modified Cash-Basis Statements
- CHAPTER 11: Accrual-Basis Financial Statements
- CHAPTER 12: Multiclass Financial Statement
-
CHAPTER 10: Cash-Basis 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
-
PART V: Principal Federal Tax and Compliance Requirements
- CHAPTER 26: E-Business for Not-for-Profit Organizations
-
CHAPTER 27: Principal Tax Requirements
- 27.3 Tax Status of Charitable Organizations: Public Charity or Private Foundation
- 27.4 Other Concerns for Charities
- 27.5 Private Foundations
- 27.8 Recognition of Exemption and Annual Reporting to IRS
- 27.9 Federal Information and Tax Return Filing Requirements
- 27.12 Restrictions on Supporting Organizations
- 27.14 IRS Audits and Compliance Programs (New)
- 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 33: Automating the Accounting Records
- CHAPTER 34: Tax-Exempt Debt
- APPENDIX B: The Future of the Academic Medical Center (New)
-
APPENDIX E: Perspectives in Higher Education 2012 (New)
- Introduction
- Governance
- The evolving higher education business model
- Safety and well-being of individuals on campus
- Current regulatory environment
- Institutional compliance
- Political and public perceptions
- Information security
- International operations
- Academic medical center strategic considerations
- Contributors
- Index
Product information
- Title: Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition 2014 Supplement
- Author(s):
- Release date: March 2014
- Publisher(s): Wiley
- ISBN: 9781118797389
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