Synopsis
Nonprofit organizations are subject to complex sets of regulations that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more.
Nonprofit accounting is especially difficult in the areas of fund accounting, cash vs. accrual accounting, transfers and appropriations, treatment of fixed assets and contributions, pledges, and non-cash contributions.
This core volume (ISBN 0-471-38039-3) is supplemented annually.
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From the Publisher
This extremely accessible resource is packed with expert advice on the financial reporting, accounting and control situations unique to nonprofit enterprises. Provides complete guidance for various types of organizations, tax and compliance reporting requirements, illustrated explanations of diverse types of acceptable statements, a how-to section on setting up and keeping books along with step-by-step procedures and forms plus commentary on computers and accounting software. The revised and updated edition covers SFAS No. 116 and 117 as well as a discussion of a new AICPA exposure draft covering consolidated financial statements of affiliated organizations. Supplemented annually.
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Financial And Accounting Guide For Not-For-Profit Organizations
Seventh Edition 2009 Cumulative Supplement
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Financial and Accounting Guide for Not-for-Profit Organizations
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