LEADER 05614nam 2200757Ia 450 001 9910823694603321 005 20200520144314.0 010 $a9786613678560 010 $a9780470626474 010 $a047062647X 010 $a9781280767791 010 $a1280767790 010 $a9781118386866 010 $a1118386868 010 $a9780470626443 010 $a0470626445 035 $a(CKB)2670000000019325 035 $a(EBL)533987 035 $a(OCoLC)630544766 035 $a(SSID)ssj0000398167 035 $a(PQKBManifestationID)11295285 035 $a(PQKBTitleCode)TC0000398167 035 $a(PQKBWorkID)10357115 035 $a(PQKB)10023756 035 $a(MiAaPQ)EBC533987 035 $a(Au-PeEL)EBL533987 035 $a(CaPaEBR)ebr10388360 035 $a(CaONFJC)MIL367856 035 $a(OCoLC)471799536 035 $a(FINmELB)ELB177661 035 $a(Perlego)1006524 035 $a(EXLCZ)992670000000019325 100 $a20091207d2010 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe simplified guide to not-for-profit accounting, formation & reporting /$fLaurence Scot 205 $a1st ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons$d2010 215 $a1 online resource (291 p.) 300 $aIncludes index. 311 08$a9780470575444 311 08$a0470575441 327 $aThe Simplified Guide to Not-for-Profit Accounting, Formation & Reporting; Contents; Preface; Chapter 1: Introduction; Definitions; Unique Characteristics and Types of NFPs; Chapter 2: NFP Organization Formation; How Does One Start an NFP?; Exemption Applications and Other Registrations; Who Regulates Not-for-Profits?; Chapter 3: NFP Organizational Structure; Typical Reporting and Responsibility Structure; Role of the Board of Directors and Committees; Role of Management and Staff; Role of Accounting Department; Chapter 4: Introduction to NFP Accounting and Reporting 327 $aBasic Tenets/Principals of Internal Controls Systems NFP Accounting Rules and GAAP; Basic Tenets/Principles Underlying Accounting; Chapter 5: NFP Accounting System and Financial Statements; Automated Bookkeeping; Accounting Software; General Ledger and Chart of Accounts; Introduction to NFP Financial Statements; Statement of Financial Position; Statement of Activities; Statement of Cash Flows; Statement of Functional Expenses; Notes to Financial Statements; Chapter 6: Assets-Concepts and Data Flow; Computerized Data Flow: An Illustration; Assets-General; Cash and Receivables 327 $aPrepaid Expenses, Inventory, and Collections Investments; Property and Equipment, Depreciation, and Other Assets; Reconciliations; Chapter 7: Liabilities and Net Assets-Concepts and Data Flow; Accounts Payable and Accrued Expenses; Loans and Notes Payable; Deferred Revenue and Other Liabilities; Contingencies and Commitments; Net Assets; Chapter 8: Accounting for Support and Revenue; Contributions and Release of Restricted Funds; Contributed Goods, Facilities, and Services; Government Grants; Program Service Revenue and Membership Dues; Fund-Raising (Special) Events 327 $aInvestment and Other Income Chapter 9: Accounting for Personnel Costs and Other Expenses; Employee Classification; Payroll and Payroll-Tax Processing and Reporting; Accounting for Payroll and Related Expenses; Expense Allocations, Fund-Raising Activities, and Joint Costs; Rental Expenses Related to Operating Leases; Pension and Retirement Plans; Chapter 10: Investments, Pooling, and Split-Interest Agreements; Restricted Investments; Allocation of Pooled Funds and Donor Advised Funds; Split-Interest Agreements; Chapter 11: Subsidiaries and Interrelated Entities 327 $aAccounting for Investments in For-Profit Entities Accounting for Interrelated NFP Entities; Chapter 12: Budget Development and Applications; Budget Preparation; Budget Format; Chapter 13: Special Types of NFP Organizations; Chapter 14: Regulatory Reporting (990, 990-T, and 990-PF); Regulatory Reporting Requirements; Unrelated Business Income and Reporting (IRS Form 990-T); History of Federal Form 990 (Return of Organization Exempt from Income Tax); The New Form 990; 990 Sections (Part I- XI) and Schedules (A- R); Private Foundation Returns (IRS Form 990-PF) 327 $aChapter 15: Contribution/Grant Applications and Reporting 330 $aA complete and easy to understand guide to the fundamentals of how not-for-profit organizations are formed and run, as well as their structure and the unique accounting and reporting issues they face. Providing you with a comprehensive understanding of how to maintain the ""books"" of a typical nonprofit entity and comply with numerous reporting requirements, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting equips you with everything you need to know to form a Not-For-Profit, setup an accounting system, record financial transactions and report to donors and reg 517 3 $aSimplified guide to not-for-profit accounting, formation and reporting 606 $aNonprofit organizations$xAccounting 606 $aNonprofit organizations$xFinance 615 0$aNonprofit organizations$xAccounting. 615 0$aNonprofit organizations$xFinance. 676 $a657/.98 700 $aScot$b Laurence$01599822 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910823694603321 996 $aThe simplified guide to not-for-profit accounting, formation & reporting$93922674 997 $aUNINA