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Biblioteca

MARC Lista (tabellare)
Financial and accounting guide for not-for-profit organizations [[electronic resource] /] / Malvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon
Financial and accounting guide for not-for-profit organizations [[electronic resource] /] / Malvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon
Autore Gross Malvern J
Edizione [7th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2005
Descrizione fisica 1 online resource (794 p.)
Disciplina 657/.98
Altri autori (Persone) McCarthyJohn H
ShelmonNancy E
Soggetto topico Nonprofit organizations - Accounting
Soggetto genere / forma Electronic books.
ISBN 1-280-27679-7
9786610276790
0-471-73814-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Financial 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
Chapter 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
Chapter 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
Chapter 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?
Chapter 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
Record Nr. UNINA-9910457738603321
Gross Malvern J  
Hoboken, N.J., : Wiley, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Financial and accounting guide for not-for-profit organizations [[electronic resource] /] / Malvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon
Financial and accounting guide for not-for-profit organizations [[electronic resource] /] / Malvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon
Autore Gross Malvern J
Edizione [7th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2005
Descrizione fisica 1 online resource (794 p.)
Disciplina 657/.98
Altri autori (Persone) McCarthyJohn H
ShelmonNancy E
Soggetto topico Nonprofit organizations - Accounting
ISBN 1-280-27679-7
9786610276790
0-471-73814-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Financial 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
Chapter 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
Chapter 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
Chapter 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?
Chapter 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
Record Nr. UNINA-9910784408203321
Gross Malvern J  
Hoboken, N.J., : Wiley, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Financial and accounting guide for not-for-profit organizations [[electronic resource] /] / Malvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon
Financial and accounting guide for not-for-profit organizations [[electronic resource] /] / Malvern J. Gross, Jr., John H. McCarthy, Nancy E. Shelmon
Autore Gross Malvern J
Edizione [7th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2005
Descrizione fisica 1 online resource (794 p.)
Disciplina 657/.98
Altri autori (Persone) McCarthyJohn H
ShelmonNancy E
Soggetto topico Nonprofit organizations - Accounting
ISBN 1-280-27679-7
9786610276790
0-471-73814-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Financial 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
Chapter 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
Chapter 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
Chapter 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?
Chapter 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
Record Nr. UNINA-9910827296003321
Gross Malvern J  
Hoboken, N.J., : Wiley, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel
Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel
Autore Ruppel Warren
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2007
Descrizione fisica 1 online resource (255 p.)
Disciplina 657.835
657/.98
Soggetto topico Nonprofit organizations - United States - Accounting
Financial statements - United States
Soggetto genere / forma Electronic books.
ISBN 1-118-04082-1
1-119-20203-5
1-281-00231-3
9786611002312
0-470-16975-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Understanding the basics of not-for-profit accounting -- Basic financial statements of a not-for-profit organization -- Accounting for contributions -- Accounting for investments and financial instruments -- Accounting for activities with joint costs and indirect cost allocation -- Affiliated organizations -- Collections -- Split-interest agreements -- Accounting for pension and other postretirement employee benefit plans -- Lease accounting fundamentals -- Analyzing the financial health of not-for-profit organizations -- Current developments in not-for-profit GAAP -- Index.
Record Nr. UNINA-9910145552603321
Ruppel Warren  
Hoboken, N.J., : John Wiley & Sons, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel
Not-for-profit accounting made easy [[electronic resource] /] / Warren Ruppel
Autore Ruppel Warren
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2007
Descrizione fisica 1 online resource (255 p.)
Disciplina 657.835
657/.98
Soggetto topico Nonprofit organizations - United States - Accounting
Financial statements - United States
ISBN 1-118-04082-1
1-119-20203-5
1-281-00231-3
9786611002312
0-470-16975-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Understanding the basics of not-for-profit accounting -- Basic financial statements of a not-for-profit organization -- Accounting for contributions -- Accounting for investments and financial instruments -- Accounting for activities with joint costs and indirect cost allocation -- Affiliated organizations -- Collections -- Split-interest agreements -- Accounting for pension and other postretirement employee benefit plans -- Lease accounting fundamentals -- Analyzing the financial health of not-for-profit organizations -- Current developments in not-for-profit GAAP -- Index.
Record Nr. UNINA-9910829990903321
Ruppel Warren  
Hoboken, N.J., : John Wiley & Sons, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Not-for-profit accounting made easy / / Warren Ruppel
Not-for-profit accounting made easy / / Warren Ruppel
Autore Ruppel Warren
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2007
Descrizione fisica 1 online resource (255 p.)
Disciplina 657.835
657/.98
Soggetto topico Nonprofit organizations - United States - Accounting
Financial statements - United States
ISBN 1-118-04082-1
1-119-20203-5
1-281-00231-3
9786611002312
0-470-16975-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Understanding the basics of not-for-profit accounting -- Basic financial statements of a not-for-profit organization -- Accounting for contributions -- Accounting for investments and financial instruments -- Accounting for activities with joint costs and indirect cost allocation -- Affiliated organizations -- Collections -- Split-interest agreements -- Accounting for pension and other postretirement employee benefit plans -- Lease accounting fundamentals -- Analyzing the financial health of not-for-profit organizations -- Current developments in not-for-profit GAAP -- Index.
Record Nr. UNINA-9910840687003321
Ruppel Warren  
Hoboken, N.J., : John Wiley & Sons, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty
Autore Jackson Peggy M
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2005
Descrizione fisica 1 online resource (256 p.)
Disciplina 657/.98
Altri autori (Persone) FogartyToni E
Soggetto topico Nonprofit organizations - United States - Finance - Management
Nonprofit organizations - Accounting - Law and legislation
Nonprofit organizations - Auditing - Law and legislation
Nonprofit organizations - United States - Management
Soggetto genere / forma Electronic books.
ISBN 1-280-25523-4
9786610255238
0-471-73199-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Sarbanes-Oxley for Nonprofits; Contents; Acknowledgments; About the Authors; Preface; Chapter 1: Overview of the Legislation and Its Implications for Nonprofits; What Is the Sarbanes-Oxley Legislation About?; Relevance of SOX to Nonprofits; Current Legislative Environment for Nonprofits; Conclusion; Endnotes; Chapter 2: Safeguarding Your Nonprofit's Financial Resources and Assets: Establishing Auditor Independence and Audit Committee Competence; SOX Titles II and III; The Value of Accurate Financial Statements; The Importance of a Good Audit
The Board's Responsibility Regarding the Financial StatementsConclusion; Chapter 3: Reading and Interpreting Financial Statements; Balance Sheet; Statement of Operations; Statement of Changes in Net Assets; Statement of Cash Flows; Financial Statement Analysis; Conclusion; Chapter 4: Form 990: Unnecessary Paperwork or a Useful Tool?; What Are Form 990 and Form 990-EZ?; Why Is Form 990 Important?; Management's Role in Improving Form 990: Creating a Good Internal Control System; The Board's Role in Form 990; Conclusion
Chapter 5: SOX Sections VIII and XI: Document Retention and Whistleblower Protection ObligationsWhistleblower Protection; Creating a Confidential Reporting System; Document Retention, Archiving, and Retrieval; First Steps: Beginning the Process; Conclusion; Chapter 6: Raising the Bar of Accountability: SOX Best Practices and the Board; Legislative Environment: Best Practices and Governance; New Expectations for Board Oversight and Governance; Higher Expectations for Board Membership and Deliberations; SOX and the Board: Higher Performance and Greater Accountability
Championing SOX Best Practices: The Board's Governance RoleConclusion; Chapter 7: SOX Best Practices and Organizational Culture: Changing the Environment; The Nonprofit's Organizational Culture and the Adaptation of SOX Best Practices; Introducing Change; Nonprofit Board Culture; Strategies for Introducing Change in the Board Culture; Conclusion; Endnote; Chapter 8: A Platinum Operating Standard Starts with Good Bones; SOX Best Practices: Moving to a Platinum Operating Standard; What Are Platinum Operating Standards?; Review of Internal Controls; Conducting the Review of Internal Controls
Content and Structure of the Review of Internal Controls ReportConclusion; Endnote; Chapter 9: Creating a Competitive Advantage: Leveraging SOX Best Practices; Competitive Advantages of Being in Compliance with Sarbanes-Oxley Best Practices; Conclusion; Endnotes; Chapter 10: SOX Best Practices for Small Nonprofits; Five Myths That Hold Small Nonprofits Back; Adopting SOX Best Practices; Scaling the SOX Best Practices to Fit the Needs of Small Nonprofits; Keys to Success in Customizing SOX Best Practices; Conclusion; Appendices: Best Practices: Checklists, Worksheets, and Sample Documents
Appendix A: Working Through the Four Basic Financial Statements
Record Nr. UNINA-9910449905303321
Jackson Peggy M  
Hoboken, N.J., : John Wiley & Sons, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty
Autore Jackson Peggy M
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2005
Descrizione fisica 1 online resource (256 p.)
Disciplina 657/.98
Altri autori (Persone) FogartyToni E
Soggetto topico Nonprofit organizations - United States - Finance - Management
Nonprofit organizations - Accounting - Law and legislation
Nonprofit organizations - Auditing - Law and legislation
Nonprofit organizations - United States - Management
ISBN 1-280-25523-4
9786610255238
0-471-73199-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Sarbanes-Oxley for Nonprofits; Contents; Acknowledgments; About the Authors; Preface; Chapter 1: Overview of the Legislation and Its Implications for Nonprofits; What Is the Sarbanes-Oxley Legislation About?; Relevance of SOX to Nonprofits; Current Legislative Environment for Nonprofits; Conclusion; Endnotes; Chapter 2: Safeguarding Your Nonprofit's Financial Resources and Assets: Establishing Auditor Independence and Audit Committee Competence; SOX Titles II and III; The Value of Accurate Financial Statements; The Importance of a Good Audit
The Board's Responsibility Regarding the Financial StatementsConclusion; Chapter 3: Reading and Interpreting Financial Statements; Balance Sheet; Statement of Operations; Statement of Changes in Net Assets; Statement of Cash Flows; Financial Statement Analysis; Conclusion; Chapter 4: Form 990: Unnecessary Paperwork or a Useful Tool?; What Are Form 990 and Form 990-EZ?; Why Is Form 990 Important?; Management's Role in Improving Form 990: Creating a Good Internal Control System; The Board's Role in Form 990; Conclusion
Chapter 5: SOX Sections VIII and XI: Document Retention and Whistleblower Protection ObligationsWhistleblower Protection; Creating a Confidential Reporting System; Document Retention, Archiving, and Retrieval; First Steps: Beginning the Process; Conclusion; Chapter 6: Raising the Bar of Accountability: SOX Best Practices and the Board; Legislative Environment: Best Practices and Governance; New Expectations for Board Oversight and Governance; Higher Expectations for Board Membership and Deliberations; SOX and the Board: Higher Performance and Greater Accountability
Championing SOX Best Practices: The Board's Governance RoleConclusion; Chapter 7: SOX Best Practices and Organizational Culture: Changing the Environment; The Nonprofit's Organizational Culture and the Adaptation of SOX Best Practices; Introducing Change; Nonprofit Board Culture; Strategies for Introducing Change in the Board Culture; Conclusion; Endnote; Chapter 8: A Platinum Operating Standard Starts with Good Bones; SOX Best Practices: Moving to a Platinum Operating Standard; What Are Platinum Operating Standards?; Review of Internal Controls; Conducting the Review of Internal Controls
Content and Structure of the Review of Internal Controls ReportConclusion; Endnote; Chapter 9: Creating a Competitive Advantage: Leveraging SOX Best Practices; Competitive Advantages of Being in Compliance with Sarbanes-Oxley Best Practices; Conclusion; Endnotes; Chapter 10: SOX Best Practices for Small Nonprofits; Five Myths That Hold Small Nonprofits Back; Adopting SOX Best Practices; Scaling the SOX Best Practices to Fit the Needs of Small Nonprofits; Keys to Success in Customizing SOX Best Practices; Conclusion; Appendices: Best Practices: Checklists, Worksheets, and Sample Documents
Appendix A: Working Through the Four Basic Financial Statements
Record Nr. UNINA-9910783514903321
Jackson Peggy M  
Hoboken, N.J., : John Wiley & Sons, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty
Sarbanes-Oxley for nonprofits [[electronic resource] ] : a guide to gaining competitive advantage / / Peggy M. Jackson, Toni E. Fogarty
Autore Jackson Peggy M
Edizione [1st ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2005
Descrizione fisica 1 online resource (256 p.)
Disciplina 657/.98
Altri autori (Persone) FogartyToni E
Soggetto topico Nonprofit organizations - United States - Finance - Management
Nonprofit organizations - Accounting - Law and legislation
Nonprofit organizations - Auditing - Law and legislation
Nonprofit organizations - United States - Management
ISBN 1-280-25523-4
9786610255238
0-471-73199-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Sarbanes-Oxley for Nonprofits; Contents; Acknowledgments; About the Authors; Preface; Chapter 1: Overview of the Legislation and Its Implications for Nonprofits; What Is the Sarbanes-Oxley Legislation About?; Relevance of SOX to Nonprofits; Current Legislative Environment for Nonprofits; Conclusion; Endnotes; Chapter 2: Safeguarding Your Nonprofit's Financial Resources and Assets: Establishing Auditor Independence and Audit Committee Competence; SOX Titles II and III; The Value of Accurate Financial Statements; The Importance of a Good Audit
The Board's Responsibility Regarding the Financial StatementsConclusion; Chapter 3: Reading and Interpreting Financial Statements; Balance Sheet; Statement of Operations; Statement of Changes in Net Assets; Statement of Cash Flows; Financial Statement Analysis; Conclusion; Chapter 4: Form 990: Unnecessary Paperwork or a Useful Tool?; What Are Form 990 and Form 990-EZ?; Why Is Form 990 Important?; Management's Role in Improving Form 990: Creating a Good Internal Control System; The Board's Role in Form 990; Conclusion
Chapter 5: SOX Sections VIII and XI: Document Retention and Whistleblower Protection ObligationsWhistleblower Protection; Creating a Confidential Reporting System; Document Retention, Archiving, and Retrieval; First Steps: Beginning the Process; Conclusion; Chapter 6: Raising the Bar of Accountability: SOX Best Practices and the Board; Legislative Environment: Best Practices and Governance; New Expectations for Board Oversight and Governance; Higher Expectations for Board Membership and Deliberations; SOX and the Board: Higher Performance and Greater Accountability
Championing SOX Best Practices: The Board's Governance RoleConclusion; Chapter 7: SOX Best Practices and Organizational Culture: Changing the Environment; The Nonprofit's Organizational Culture and the Adaptation of SOX Best Practices; Introducing Change; Nonprofit Board Culture; Strategies for Introducing Change in the Board Culture; Conclusion; Endnote; Chapter 8: A Platinum Operating Standard Starts with Good Bones; SOX Best Practices: Moving to a Platinum Operating Standard; What Are Platinum Operating Standards?; Review of Internal Controls; Conducting the Review of Internal Controls
Content and Structure of the Review of Internal Controls ReportConclusion; Endnote; Chapter 9: Creating a Competitive Advantage: Leveraging SOX Best Practices; Competitive Advantages of Being in Compliance with Sarbanes-Oxley Best Practices; Conclusion; Endnotes; Chapter 10: SOX Best Practices for Small Nonprofits; Five Myths That Hold Small Nonprofits Back; Adopting SOX Best Practices; Scaling the SOX Best Practices to Fit the Needs of Small Nonprofits; Keys to Success in Customizing SOX Best Practices; Conclusion; Appendices: Best Practices: Checklists, Worksheets, and Sample Documents
Appendix A: Working Through the Four Basic Financial Statements
Record Nr. UNINA-9910815925203321
Jackson Peggy M  
Hoboken, N.J., : John Wiley & Sons, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The simplified guide to not-for-profit accounting, formation & reporting [[electronic resource] /] / Laurence Scot
The simplified guide to not-for-profit accounting, formation & reporting [[electronic resource] /] / Laurence Scot
Autore Scot Laurence
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, 2010
Descrizione fisica 1 online resource (291 p.)
Disciplina 657/.98
Soggetto topico Nonprofit organizations - Accounting
Nonprofit organizations - Finance
ISBN 0-470-62647-X
1-280-76779-0
9786613678560
1-118-38686-8
0-470-62644-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The 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
Basic 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
Prepaid 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
Investment 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
Accounting 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)
Chapter 15: Contribution/Grant Applications and Reporting
Record Nr. UNINA-9910140595103321
Scot Laurence  
Hoboken, N.J., : John Wiley & Sons, 2010
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui