LEADER 03282nam 2200529z 450 001 9910829862103321 005 20230830164842.0 010 $a1-119-74474-1 010 $a1-119-74475-X 010 $a1-119-74476-8 035 $a(CKB)4100000011248745 035 $a(MiAaPQ)EBC6236190 035 $a(CaSebORM)9781119744726 035 $a(JP-MeL)3000132090 035 $a(NjHacI)994100000011248745 035 $a(EXLCZ)994100000011248745 100 $a20230705d ||| || 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAccounting and reporting for not-for-profit organizations /$fby Melisa F. Galasso 210 $aDurham, N.C.$cAssociation of International Certified Professional Accountants$dc2020 210 1$aDurham, N.C. :$cAssociation of International Certified Professional Accountants,$d2020. 215 $a1 online resource (152 pages) 300 $a"AICPA&CIMA" 300 $a"Wiley"--Cover 300 $a"Revised: March 2020"--T.p. verso 300 $aIncludes index 311 $a1-119-74472-5 327 $aThe 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. 330 $aThis 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. 517 3 $aAccounting and reporting for not for profit organizations 606 $6880-04/$1$aNonprofit organizations -- Accounting 606 $6880-05/$1$aNonprofit organizations -- Auditing 615 0$aNonprofit organizations -- Accounting 615 0$aNonprofit organizations -- Auditing 676 $a657.98 686 $a335.89$2njb/09 686 $a657.98$2njb/09 686 $a336.9$2njb/09 700 $aGalasso$b Melissa F.$01603707 801 1$bJP-MeL 906 $aBOOK 912 $a9910829862103321 996 $aAccounting and reporting for not-for-profit organizations$93928201 997 $aUNINA