Financial and Accounting Guide for Not-for-Profit OrganizationsThis 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 Seventh Edition includes the latest updates to accounting activities and requirements as they relate to not-for-profit organizations. |
Contents
Affiliated Organizations PassThrough | 13 |
PART TWO FINANCIAL STATEMENT PRESENTATION | 27 |
Multiclass Financial Statements | 34 |
Financial Statements of NotforProfit | 43 |
Colleges and Universities | 51 |
The External Financial Statement Reporting Model | 57 |
Health Care Providers | 75 |
Accounting Standards for Other | 90 |
PART FOUR CONTROLLING THE NOTFORPROFIT ORGANIZATION | 101 |
Independent Audits | 110 |
PART FIVE PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS | 119 |
Principal Tax Requirements | 124 |
Audits of Federally Funded Programs | 143 |
Accounting and Disclosure Guide for NotforProfit | 158 |
Perspectives in Higher Education 2009 New | 235 |
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Common terms and phrases
2009 PricewaterhouseCoopers APPENDIX Accepted Accounting Principles accounting principles Accounting Standards activities AICPA alternative investments annual apply Auditing Standards auditor August 17 balance sheet benefit Board cash flows colleges and universities compliance consolidation contributions cost debt December 15 derivative instruments determine disclosure requirements donor donor-advised funds educational institutions effective emerging accounting employer endowment funds entity equity method expenses exposure draft fair value measurement FASB Statement federal filing financial reporting financial statements fiscal GAAP GASB 45 GASB 53 governmental guidance Guide hedging higher education identify identity theft impact implementation income intangible assets interest rate swaps investor issues in 2009 ment merger not-for-profit organizations OPEB operations organization's paragraph Pension periods beginning Perspectives in higher policies programs PwC observation regulatory issues restricted revenue risk SFAS significant Single Audit subsection Summary of emerging tax and regulatory tax-exempt organizations transactions UPMIFA