LEADER 01074cam0-22003611i-450- 001 990006094500403321 005 20101229180026.0 035 $a000609450 035 $aFED01000609450 035 $a(Aleph)000609450FED01 035 $a000609450 100 $a20000112d1988----km-y0itay50------ba 101 0 $aita 102 $aIT 105 $ay-------001yy 200 1 $aDel pagamento con surrogazione$eart. 1201-1205$fBrunetto Carpino 210 $aBologna$cZanichelli$aRoma$cSoc. ed. del Foro italiano$d1988 215 $aXIX, 150 p.$d24 cm 225 1 $aCommentario del Codice civile Scialoja-Branca$hLibro quarto$iDelle obbligazioni 676 $a346 676 $a340.03 700 1$aCarpino,$bBrunetto$0227084 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990006094500403321 952 $aVIII B 408 (1201-)$b14587*$fFGBC 952 $a1-B-1201/1205$b1583$fDDCP 952 $aS.B.1201/1205$b428 dip.$fDDRC 959 $aFGBC 959 $aDDCP 959 $aDDRC 996 $aDel pagamento con surrogazione$962291 997 $aUNINA LEADER 05083nam 22006374a 450 001 9910784408203321 005 20230617004223.0 010 $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. 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