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Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition 2014 Supplement by John H. McCarthy, Nancy E. Shelmon, John A. Mattie

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CHAPTER 30

Simplified Accrual-Basis Bookkeeping

30.1 Books and Records

30.3 Monthly Accrual Entries

(b) Reversal of Accrual

30.4 Payroll Taxes

(a) Illustrative Treatment

30.1 Books and Records

p. 586, first bullet. Replace “Exhibit 30.6” with “Exhibit 29.6.”

p. 586, second bullet. Replace “Chapter 30” with “Chapter 29” and “Exhibit 30.7” with “Exhibit 29.7.”

p. 586, third bullet. Replace “Chapter 30” with “Chapter 29.”

p. 586, fourth bullet. Replace “Chapter 30” with “Chapter 29.”

30.3 Monthly Accrual Entries

(b) Reversal of Accrual

p. 590, last sentence. Replace “Chapter 32” with “Chapter 29.”

30.4 Payroll Taxes

(a) Illustrative Treatment

p. 596, first paragraph. Replace the first sentence with: “Unlike the payroll register illustrated in Chapter 29 (Exhibit 29.3), the payroll register in Exhibit 30.2 is actually used to record the disbursement of the net pay for each employee.”

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