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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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Index

Academic medical center, future of brand breakdown, 109, 113

forces that will require AMCs to change, 109114

organizational misalignment, 109, 114

reform rebound, 109, 110

state of the academic medical center, 106108

strategic considerations, 159160

strategies to avoid margin meltdown, 103130

Accountants

public, 78

for small organizations, 69

Accounting, cash versus accrual, 5, 7

Accounting distinctions between not-for-profit and commercial organizations, principal areas of accounting differences, 56

Accounting for assets, carrying value of investments, 42

Accounting guidance

AICPA audit guide, 52

HFMA Principles and Practices Board, 52

Securities and Exchange Commission (SEC), 52

Accounting issues relating to fundraising, accounting for gifts, 2324

Accounting principles

accounting for loss contracts, 54

accrual basis, 35

accrual basis of reporting, 5556

carrying value of investments, 42

colleges and universities, 4142

contributions, 53

donated facilities, 56

grants to others, 56

health care organizations, 5354

investment income, gains, or losses on investments, 4142

investments, 53

life membership and initiation fees, 56

malpractice and similar contingencies, 53

membership and subscription income, 56

membership development costs, 56

reporting entity considerations, 5354

revenue recognition, 53

settlements with third-party payers, 53

total return concept, 42

voluntary health and welfare entities, 35

Accounting records, automating, 99100

Accounting software, selecting, ...

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