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Accounting and Reporting for Not-for-Profit Organizations

ebook

This 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

  • Expand title description text
    Series: AICPA Publisher: Wiley

    Kindle Book

    • Release date: June 23, 2020

    OverDrive Read

    • ISBN: 9781119744740
    • Release date: June 23, 2020

    EPUB ebook

    • ISBN: 9781119744740
    • File size: 2224 KB
    • Release date: June 23, 2020

    Formats

    Kindle Book
    OverDrive Read
    EPUB ebook

    Languages

    English

    This 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

  • Expand title description text