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Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan
| Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan |
| Autore | McMillan Edward J. <1949-> |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, 2010 |
| Descrizione fisica | 1 online resource (291 p.) |
| Disciplina |
657/.980973
658.159 |
| Soggetto topico |
Nonprofit organizations - United States - Finance
Nonprofit organizations - United States - Accounting Nonprofit organizations - Taxation - United States Financial statements - United States |
| ISBN |
0-470-64237-8
1-282-68837-5 9786612688379 1-118-38674-4 0-470-64235-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Not-for-Profit Accounting, Tax, and Reporting Requirements, Fourth Edition; About the Author; Contents; Acknowledgments; Preface; Disclaimer; Chapter 1: Classification of Tax-Exempt Organizations; Chapter 2: Financial Responsibilities of Not-for-Profit Board Members; Chapter 3: The Basics of Form 990, Form 990-EZ, and Form N; Chapter 4: Tax on Unrelated Business Income and Form 990-T; Chapter 5: Other IRS Issues; Chapter 6: Disclosure of Information; Chapter 7: Conditions of Employment Agreement; Chapter 8: Wholly Owned Taxable Subsidiaries; Chapter 9: Internal Revenue Service Audits
Chapter 10: Developing Strong Internal Controls and Documenting a Fraud Action PlanChapter 11: Using CPA Firms and Understanding Their Functions; Chapter 12: Grant Accounting and Auditing; Chapter 13: Implications of Lobbying Expenditures; Chapter 14: Campaign Contributions, PACs, and 527s; Chapter 15: Internal Audit Committees; Chapter 16: The Accounting Policies and Procedures Manual; Chapter 17: Restricted-Fund Transactions; Chapter 18: The Basics of Intermediate Sanctions; Chapter 19: The Basics of Not-for-Profit Accounting and Financial Statements; Chapter 20: Private Foundations Appendix A: Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit OrganizationsAppendix B: Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made; Appendix C: Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations; Appendix D: Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others; Glossary; Index |
| Record Nr. | UNINA-9910139190303321 |
McMillan Edward J. <1949->
|
||
| Hoboken, N.J., : John Wiley & Sons, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan
| Not-for-profit accounting, tax, and reporting requirements [[electronic resource] /] / Edward J. McMillan |
| Autore | McMillan Edward J. <1949-> |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, 2010 |
| Descrizione fisica | 1 online resource (291 p.) |
| Disciplina |
657/.980973
658.159 |
| Soggetto topico |
Nonprofit organizations - United States - Finance
Nonprofit organizations - United States - Accounting Nonprofit organizations - Taxation - United States Financial statements - United States |
| ISBN |
0-470-64237-8
1-282-68837-5 9786612688379 1-118-38674-4 0-470-64235-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Not-for-Profit Accounting, Tax, and Reporting Requirements, Fourth Edition; About the Author; Contents; Acknowledgments; Preface; Disclaimer; Chapter 1: Classification of Tax-Exempt Organizations; Chapter 2: Financial Responsibilities of Not-for-Profit Board Members; Chapter 3: The Basics of Form 990, Form 990-EZ, and Form N; Chapter 4: Tax on Unrelated Business Income and Form 990-T; Chapter 5: Other IRS Issues; Chapter 6: Disclosure of Information; Chapter 7: Conditions of Employment Agreement; Chapter 8: Wholly Owned Taxable Subsidiaries; Chapter 9: Internal Revenue Service Audits
Chapter 10: Developing Strong Internal Controls and Documenting a Fraud Action PlanChapter 11: Using CPA Firms and Understanding Their Functions; Chapter 12: Grant Accounting and Auditing; Chapter 13: Implications of Lobbying Expenditures; Chapter 14: Campaign Contributions, PACs, and 527s; Chapter 15: Internal Audit Committees; Chapter 16: The Accounting Policies and Procedures Manual; Chapter 17: Restricted-Fund Transactions; Chapter 18: The Basics of Intermediate Sanctions; Chapter 19: The Basics of Not-for-Profit Accounting and Financial Statements; Chapter 20: Private Foundations Appendix A: Statement of Financial Accounting Standards #117: Financial Statements of Not-for-Profit OrganizationsAppendix B: Statement of Financial Accounting Standards #116: Accounting for Contributions Received and Contributions Made; Appendix C: Statement of Financial Accounting Standards #124: Accounting for Certain Investments Held by Not-for-Profit Organizations; Appendix D: Statement of Financial Accounting Standards #136: Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others; Glossary; Index |
| Record Nr. | UNINA-9910816250103321 |
|
McMillan Edward J. <1949->
|
||
| Hoboken, N.J., : John Wiley & Sons, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit budgeting and financial management [[electronic resource] /] / Edward J. McMillan
| Not-for-profit budgeting and financial management [[electronic resource] /] / Edward J. McMillan |
| Autore | McMillan Edward J. <1949-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (239 p.) |
| Disciplina | 658.15/4 |
| Soggetto topico |
Nonprofit organizations - Finance
Nonprofit organizations - Accounting Corporations - Finance Corporations - Accounting Budget in business |
| ISBN |
0-470-64240-8
1-282-68838-3 9786612688386 1-118-38676-0 0-470-64238-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Not-for-Profit Budgeting and Financial Management, Fourth Edition; About the Author; Contents; Preface; Disclaimer; Chapter 1: Budgeting and Financial Operation; Chapter 2: Cash Accounting vs. Accrual Accounting; Chapter 3: Basic Accounting and Financial Operations; Chapter 4: Effective Use of Footnotes and Financial Ratio Calculations for the Statement of Financial Position; Chapter 5: Controllable and Uncontrollable Expenses; Chapter 6: Controllable, Semi-Controllable, and Fixed Expenses; Chapter 7: Noncash Expenses; Chapter 8: Effective Footnotes for the Statement of Activity
Chapter 9: Natural and Functional Statements of Activity Chapter 10: Internal Financial Statements; Chapter 11: Converting Accrual-Method Financial Statements to Cash-Method Financial Statements; Chapter 12: Budgeting Philosophy; Chapter 13: Continuous Budgeting System Overview; Chapter 14: The Executive and the Budget Process; Chapter 15: Executive Summary; Chapter 16: Comparative Financial Statements; Chapter 17: Expense Reduction Plans; Chapter 18: The Monthly Budget Process; Chapter 19: The Cash Flow Budget; Chapter 20: Getting the Budget Approved Chapter 21: Suggested Format of Budget Documents for an Approving Body Chapter 22: The Role of the Budget Coordinator; Chapter 23: Accounting and Budgeting for Fringe Benefits; Chapter 24: The Capital Budget and Depreciation; Chapter 25: Inventory Purchases and Calculation of Cost of Goods Sold; Chapter 26: Accounting and Budgeting for Dues; Chapter 27: Capital Assets: Lease-or-Buy Decisions; Chapter 28: The Long-Range Plan; Chapter 29: Financial Ratios; Chapter 30: Zero-Based Budgeting; Chapter 31: Putting It All Together; Glossary; Index |
| Record Nr. | UNINA-9910139189903321 |
|
McMillan Edward J. <1949->
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Not-for-profit budgeting and financial management / / Edward J. McMillan
| Not-for-profit budgeting and financial management / / Edward J. McMillan |
| Autore | McMillan Edward J. <1949-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (239 p.) |
| Disciplina | 658.15/4 |
| Soggetto topico |
Nonprofit organizations - Finance
Nonprofit organizations - Accounting Corporations - Finance Corporations - Accounting Budget in business |
| ISBN |
0-470-64240-8
1-282-68838-3 9786612688386 1-118-38676-0 0-470-64238-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Not-for-Profit Budgeting and Financial Management, Fourth Edition; About the Author; Contents; Preface; Disclaimer; Chapter 1: Budgeting and Financial Operation; Chapter 2: Cash Accounting vs. Accrual Accounting; Chapter 3: Basic Accounting and Financial Operations; Chapter 4: Effective Use of Footnotes and Financial Ratio Calculations for the Statement of Financial Position; Chapter 5: Controllable and Uncontrollable Expenses; Chapter 6: Controllable, Semi-Controllable, and Fixed Expenses; Chapter 7: Noncash Expenses; Chapter 8: Effective Footnotes for the Statement of Activity
Chapter 9: Natural and Functional Statements of Activity Chapter 10: Internal Financial Statements; Chapter 11: Converting Accrual-Method Financial Statements to Cash-Method Financial Statements; Chapter 12: Budgeting Philosophy; Chapter 13: Continuous Budgeting System Overview; Chapter 14: The Executive and the Budget Process; Chapter 15: Executive Summary; Chapter 16: Comparative Financial Statements; Chapter 17: Expense Reduction Plans; Chapter 18: The Monthly Budget Process; Chapter 19: The Cash Flow Budget; Chapter 20: Getting the Budget Approved Chapter 21: Suggested Format of Budget Documents for an Approving Body Chapter 22: The Role of the Budget Coordinator; Chapter 23: Accounting and Budgeting for Fringe Benefits; Chapter 24: The Capital Budget and Depreciation; Chapter 25: Inventory Purchases and Calculation of Cost of Goods Sold; Chapter 26: Accounting and Budgeting for Dues; Chapter 27: Capital Assets: Lease-or-Buy Decisions; Chapter 28: The Long-Range Plan; Chapter 29: Financial Ratios; Chapter 30: Zero-Based Budgeting; Chapter 31: Putting It All Together; Glossary; Index |
| Record Nr. | UNINA-9910810885103321 |
|
McMillan Edward J. <1949->
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||