LEADER 05117nam 22006494a 450 001 9910457738603321 005 20200520144314.0 010 $a1-280-27679-7 010 $a9786610276790 010 $a0-471-73814-X 035 $a(CKB)1000000000355137 035 $a(EBL)228481 035 $a(OCoLC)475936360 035 $a(SSID)ssj0000154950 035 $a(PQKBManifestationID)11148546 035 $a(PQKBTitleCode)TC0000154950 035 $a(PQKBWorkID)10098872 035 $a(PQKB)11052288 035 $a(MiAaPQ)EBC228481 035 $a(Au-PeEL)EBL228481 035 $a(CaPaEBR)ebr10113958 035 $a(CaONFJC)MIL27679 035 $a(OCoLC)228125001 035 $a(EXLCZ)991000000000355137 100 $a20050103d2005 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial and accounting guide for not-for-profit organizations$b[electronic resource] /$fMalvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon 205 $a7th ed. 210 $aHoboken, N.J. $cWiley$dc2005 215 $a1 online resource (794 p.) 300 $aDescription based upon print version of record. 311 $a0-471-72445-9 320 $aIncludes bibliographical references and index. 327 $aFinancial and Accounting Guide for Not-for-Profit Organizations, Seventh Edition; About the Authors; Contributors; Preface; Contents; Chapter One: Responsibilities for Fiscal Management; Part One: Key Financial Concepts; Chapter Two: Accounting Distinctions between Not-for-Profit and Commercial Organizations; Chapter Three: Cash-versus Accrual-Basis Accounting; Chapter Four: Fund Accounting and Internal Financial Reporting; Chapter Five: Fixed Assets and Depreciation; Chapter Six: Investment Income, Gains and Losses, and Endowment Funds 327 $aChapter Seven: Affiliated Organizations, Pass-Through Transactions, and Mergers Chapter Eight: Contributions, Pledges, and Noncash Contributions; Chapter Nine: Accounting Issues Relating to Fundraising; Part Two: Financial Statement Presentation; Chapter Ten: Cash-Basis Financial Statements; Chapter Eleven: Accrual-Basis Financial Statements; Chapter Twelve: Multiclass Financial Statements; Part Three: Accounting and Reporting Guidelines; Chapter Thirteen: Voluntary Health and Welfare Organizations; Chapter Fourteen: Colleges and Universities 327 $aChapter Fifteen: The External Financial Statement Reporting Model for Public Colleges and Universities and Other Not-for-Profit Organizations Reporting under the GASB Chapter Sixteen: Health Care Providers; Chapter Seventeen: Accounting Standards for Other Not-for-Profit Organizations; Chapter Eighteen: Special Accounting Issues for Specific Organizations; Chapter Nineteen: The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting; Part Four: Controlling the Not-for-Profit Organization; Chapter Twenty: The Importance of Budgeting 327 $aChapter Twenty-One: Avoiding Bankruptcy Chapter Twenty-Two: Small Organizations - Obtaining the Right Accountant; Chapter Twenty-Three: Small Organizations - Providing Internal Control; Chapter Twenty-Four: Effective Internal Accounting Control for Not-for-Profit Organizations; Chapter Twenty-Five: Independent Audits; Chapter Twenty-Six: Investments; Part Five: Principal Federal Tax and Compliance Requirements; Chapter Twenty-Seven: E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities? 327 $aChapter Twenty-Eight: Principal Tax Requirements Chapter Twenty-Nine: Audits of Federally Funded Programs; Part Six: Setting Up and Keeping the Books; Chapter Thirty: Cash-Basis Bookkeeping; Chapter Thirty-One: Simplified Accrual-Basis Bookkeeping; Chapter Thirty-Two: Full Accrual-Basis Bookkeeping; Chapter Thirty-Three: Fund Accounting Bookkeeping; Chapter Thirty-Four: Automating the Accounting Records; Appendix A: Accounting and Disclosure Guide for Not-for-Profit Organizations; Appendix B: Code of Conduct; Appendix C: Basic Template for an Audit Committee Charter; Index 330 $aThis 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! 606 $aNonprofit organizations$xAccounting 608 $aElectronic books. 615 0$aNonprofit organizations$xAccounting. 676 $a657/.98 700 $aGross$b Malvern J$0113835 701 $aMcCarthy$b John H$01000174 701 $aShelmon$b Nancy E$01000175 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910457738603321 996 $aFinancial and accounting guide for not-for-profit organizations$92295766 997 $aUNINA