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Financial and Accounting Guide for Not-for-Profit Organizations


Financial and Accounting Guide for Not-for-Profit Organizations


7. Aufl.

von: Malvern J. Gross, John H. McCarthy, Nancy E. Shelmon

162,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 13.05.2005
ISBN/EAN: 9780471738145
Sprache: englisch
Anzahl Seiten: 896

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Beschreibungen

This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!
<p>Chapter 1 Responsibilities for Fiscal Management 1</p> <p><b>PART ONE KEY FINANCIAL CONCEPTS 13</b></p> <p>Chapter 2 Accounting Distinctions between Not-for-Profit and Commercial Organizations 15</p> <p>Chapter 3 Cash- versus Accrual-Basis Accounting 23</p> <p>Chapter 4 Fund Accounting and Internal Financial Reporting 33</p> <p>Chapter 5 Fixed Assets and Depreciation 49</p> <p>Chapter 6 Investment Income, Gains and Losses, and Endowment Funds 61</p> <p>Chapter 7 Affiliated Organizations, Pass-Through Transactions, and Mergers 79</p> <p>Chapter 8 Contributions, Pledges, and Noncash Contributions 101</p> <p>Chapter 9 Accounting Issues Relating to Fundraising 139</p> <p><b>PART TWO FINANCIAL STATEMENT PRESENTATION 155</b></p> <p>Chapter 10 Cash-Basis Financial Statements 157</p> <p>Chapter 11 Accrual-Basis Financial Statements 169</p> <p>Chapter 12 Multiclass Financial Statements 181</p> <p><b>PART THREE ACCOUNTING AND REPORTING GUIDELINES 229</b></p> <p>Chapter 13 Voluntary Health and Welfare Organizations 231</p> <p>Chapter 14 Colleges and Universities 263</p> <p>Chapter 15 The External Financial Statement Reporting Model for Public Colleges and Universities and Other Not-for-Profit Organizations Reporting under the GASB 273</p> <p>Chapter 16 Health Care Providers 301</p> <p>Chapter 17 Accounting Standards for Other Not-for-Profit Organizations 343</p> <p>Chapter 18 Special Accounting Issues for Specific Organizations 355</p> <p>Chapter 19 The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting 373</p> <p><b>PART FOUR CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION 393</b></p> <p>Chapter 20 The Importance of Budgeting 395</p> <p>Chapter 21 Avoiding Bankruptcy 419</p> <p>Chapter 22 Small Organizations—Obtaining the Right Accountant 435</p> <p>Chapter 23 Small Organizations—Providing Internal Control 443</p> <p>Chapter 24 Effective Internal Accounting Control for Not-for-Profit Organizations 455</p> <p>Chapter 25 Independent Audits 483</p> <p>Chapter 26 Investments 511</p> <p><b>PART FIVE PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS 527</b></p> <p>Chapter 27 E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities? 529</p> <p>Chapter 28 Principal Tax Requirements 565</p> <p>Chapter 29 Audits of Federally Funded Programs 617</p> <p><b>PART SIX SETTING UP AND KEEPING THE BOOKS 631</b></p> <p>Chapter 30 Cash-Basis Bookkeeping 633</p> <p>Chapter 31 Simplified Accrual-Basis Bookkeeping 651</p> <p>Chapter 32 Full Accrual-Basis Bookkeeping 671</p> <p>Chapter 33 Fund Accounting Bookkeeping 689</p> <p>Chapter 34 Automating the Accounting Records 703</p> <p>Appendix A Accounting and Disclosure Guide for Not-for-Profit Organizations 717</p> <p>Appendix B Code of Conduct 729</p> <p>Appendix C Basic Template for an Audit Committee Charter 741</p> <p>Index 749</p>
<b>Malvern J. Gross, Jr</b>. was the author of the first edition of this text and a significant contributor to many of the subsequent editions. He is a retired partner of Price Waterhouse (a predecessor to PricewaterhouseCoopers LLP) and a nationally recognized authority on accounting and financial reporting for not-for-profit organizations. he was chairman of the AICPA Subcommittee on Nonprofit Organizations that wrote the 1978 landmark Statement of Position for Certain Nonprofit Organizations, and of the Accounting Advisory Committee to the Commission on Private Philanthropy and Public Needs. He was a member of the committee that wrote the second edition o f Standards of Accounting and Financial Museum Accounting Handbook. He served as  an advisor to the Financial Accounting Standards board in the early phases of its work on setting accounting standards for not-for-profit organizations, and to the New York State Charities Registration Office, as well as an adjunct professor of accounting at Lehigh University, his alma mater. After retirement from Price waterhouse he was president of a not-for-profit organization, the National Aeronautics Association. He now lives in the San Juan Islands of the state of Washington. <p><b>John H. McCarthy</b> served as the National Leader of PricewaterhouseCoopers' Education & Nonprofit Practice before his retirement in 2005. He was a coauthor of the sixth edition of this text. He also is the coauthor of Understanding Financial Statements: A Strategic Guide for Independent College and University Boards, published by t4he Association of Governing Boards of Universities and Colleges (1998), as well as several publications by PricewaterhouseCoopers including: The Changing Role of the Audit Committee (2004); Leading Practices for Colleges, Universities and Other Not-for-Profit Educational Institutions (2004); Leading Practices for Colleges, Universities and Other Not-for-Profit Educational Institutions (2004); A Foundation for Integrity (a 2004 guide for codes of conduct, conflicts of interest, and executive compensation); Meeting the Challenges of Alternative Investments (2004); Understanding Underwater Endowment Funds (2003); and Financial Reporting and Contributions: A Decision Making Guide to FASB Nos. 116-117 (1996) among others. He is a CPA who, for more than 36 years, served PricewaterhouseCoopers' education and not-for-profit clients, including many of the most prestigious institutions in the United States. He currently served on several not-for-profit boards. He is a past president of the Massachusetts Society of CPAs, Inc. (MSCPA) and a two-term member of the Governing Council of the AICPA. He has received numerous honors for his involvement in the community. He graduated from Boston College and has an MBA from the University of Michigan Business School.</p> <p><b>Nancy E. Shelmon</b> is a senior partner of PricewaterhouseCoopers LLP and is the firm's West Region Leader for the Education and Not-for-Profit Industry within the United States. Nancy is a frequent speaker at AICPA and state CPA conferences on financial reporting and accounting issues affecting not-for-profit clients for over thirty years and has been involved with some of the most widely respected organizations in North America. Nancy served on the Board of Directors of the Los Angeles Urban Leaguer, the California Journal and Executive Service Corps of Southern California. In addition to being a CPA, she is also a Certified Fraud Examiner. She holds her accounting degree from the University of Minnesota.</p>

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