Financial and Accounting Guide for Not-for-Profit OrganizationsThis 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! |
Contents
1 | |
13 | |
Part Two Financial Statement Presentation | 155 |
Part Three Accounting and Reporting Guidelines | 229 |
Part Four Controlling the NotforProfit Organization | 393 |
Part Five Principal Federal Tax and Compliance Requirements | 527 |
Other editions - View all
Financial and Accounting Guide for Not-for-Profit Organizations Malvern J. Gross Limited preview - 2010 |
Common terms and phrases
accounting accrual activities actual additional allocation amount applicable appropriate audit auditor balance basis benefit budget capital cash Chapter collection column committee considered contributions costs depreciation determine disbursements discussed donor effective endowment entity entry example exempt Exhibit expenses Factors FASB federal fees financial statements fixed assets Form foundation functions fund fundraising future gains gifts grant important income indicate individual interest internal investment issued liabilities loss meet ment net assets not-for-profit organizations Note operating organization's paid payable payment performance period person pledge practice prepared present principles purchase question reader receipts received recorded reporting responsibility restricted result revenue risk securities separate SFAS sheet shown shows similar specific standards statements tion transactions types unrestricted usually