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. 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 615 0$aNonprofit organizations$xAccounting. 676 $a657/.98 700 $aGross$b Malvern J$0113835 701 $aMcCarthy$b John H$01477006 701 $aShelmon$b Nancy E$01477007 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910784408203321 996 $aFinancial and accounting guide for not-for-profit organizations$93691871 997 $aUNINA LEADER 03676nam 2200769Ia 450 001 9910785122103321 005 20200520144314.0 010 $a2-7592-1534-2 010 $a2-7592-0787-0 035 $a(CKB)2670000000048708 035 $a(EBL)3398958 035 $a(OCoLC)923343818 035 $a(SSID)ssj0000881641 035 $a(PQKBManifestationID)11455229 035 $a(PQKBTitleCode)TC0000881641 035 $a(PQKBWorkID)10914277 035 $a(PQKB)11210300 035 $a(MiAaPQ)EBC3398958 035 $a(WaSeSS)Ind00058751 035 $a(MiAaPQ)EBC6011240 035 $a(Au-PeEL)EBL3398958 035 $a(CaPaEBR)ebr10686476 035 $a(PPN)170249654 035 $a(EXLCZ)992670000000048708 100 $a20040405d2003 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aSupporting small-scale farmers and rural organisations$b[electronic resource] $elearning from experiences in West Africa ; a handbook for development operators and local managers /$fscientific editors, Sylvain Perret and Marie-Rose Mercoiret 205 $a1st English ed. 210 $aMenlopark, Republic of South Africa $cProtea Book House ;$aNewtown, Republic of South Africa $cIFAS ;$aMontpellier, France $cCIRAD$d2003 215 $a1 online resource (324 p.) 300 $a"Advanced translation and edition: Sylvain Perret and Marie-Rose Mercoiret ... Basic translation: Jean Pierre Akima Mavlan and Roger Pambu"--T.p verso. 300 $aIncludes index. 311 $a2-87614-505-7 327 $aTable of Content; Foreword; Introduction; Part one : Procedures; Chapter I. Local planning; Chapter II. Diagnosis; Chapter III. On-farm experimentation; Chapter IV. Monitoring and evaluation; Part two : The Tools; Chapter V. Training of farmers; Chapter VI. The farmers' organisation; Chapter VII. Contacts between role-players; Part three : The Fields of Intervention; Chapter VIII. Extension services and farm management advice; Chapter IX. Natural resources management; Chapter X. Product management; Chapter XI. Management of collective assets and facilities 327 $aChapter XII. Financing local developmentChapter XIII. Women and development; Chapter XIV. The non-agricultural sector 606 $aFarm management$xStudy and teaching$zAfrica, Sub-Saharan$vHandbooks, manuals, etc 606 $aFarm management$zAfrica, West$xStudy and teaching$vHandbooks, manuals, etc 606 $aFarmers$zServices for$xAfrica, Sub-Saharan Africa$vHandbooks, manuals, etc 606 $aFarmers$zServices for$xAfrica, West$vHandbooks, manuals, etc 606 $aFarms, Small$zAfrica, Sub-Saharan$vHandbooks, manuals, etc 606 $aFarms, Small$zAfrica, West$vHandbooks, manuals, etc 606 $aRural development$zAfrica, Sub-Saharan$vHandbooks, manuals, etc 606 $aRural development$zAfrica, West$vHandbooks, manuals, etc 615 0$aFarm management$xStudy and teaching 615 0$aFarm management$xStudy and teaching 615 0$aFarmers$xAfrica, Sub-Saharan Africa 615 0$aFarmers$xAfrica, West 615 0$aFarms, Small 615 0$aFarms, Small 615 0$aRural development 615 0$aRural development 676 $a330 701 $aMercoiret$b Marie-Rose$01108008 701 $aPerret$b S$g(Sylvain)$0897823 712 02$aCIRAD (Organization) 712 02$aIFAS (Institute : South Africa) 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910785122103321 996 $aSupporting small-scale farmers and rural organisations$93834204 997 $aUNINA