03269nam 2200529z 450 991084056510332120230830164842.01-119-74474-11-119-74475-X1-119-74476-8(CKB)4100000011248745(MiAaPQ)EBC6236190(CaSebORM)9781119744726(JP-MeL)3000132090(NjHacI)994100000011248745(EXLCZ)99410000001124874520230705d ||| || urcnu||||||||txtrdacontentcrdamediacrrdacarrierAccounting and reporting for not-for-profit organizations /by Melisa F. GalassoDurham, N.C.Association of International Certified Professional Accountantsc2020Durham, N.C. :Association of International Certified Professional Accountants,2020.1 online resource (152 pages)"AICPA&CIMA""Wiley"--Cover"Revised: March 2020"--T.p. versoIncludes index1-119-74472-5 The big picture -- Statement of activities -- Statement of financial position and statement of cash flows -- Note disclosures -- Contribution concepts -- Contribution versus exchange transactions -- Contributed services, facilities, and gifts in-kind -- Collections -- Functional expenses and allocations of costs -- Endowments -- Operating versus non-operating -- Split-interest agreements and beneficial trusts -- Relationships with other entities -- Agency transactions -- Programmatic Investments -- Common financial statement mistakes -- Glossary -- Index -- Solutions -- Case study solutions.This title provides the tools necessary to go beyond the theory and create value-added services for accountants' clients. In the not-for-profit arena. This book allows readers to examine, evaluate, and perform case studies, which will enhance their working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under generally accepted accounting principles. Key topics include: Financial statement presentation, including FASB's financial reporting standard Statement of activities Statement of financial position and statement of cash flow Note disclosures Contribution concepts Functional expense and allocation of costs Endowments Operating versus non-operating Split interest agreements and beneficial trusts Agency transactions Programmatic investments Common financial statement mistakes.Accounting and reporting for not for profit organizations880-04/$1Nonprofit organizations -- Accounting880-05/$1Nonprofit organizations -- AuditingNonprofit organizations -- AccountingNonprofit organizations -- Auditing657.98335.89njb/09657.98njb/09336.9njb/09Galasso Melissa F.1727572JP-MeLBOOK9910840565103321Accounting and reporting for not-for-profit organizations4134940UNINA