Not-for-Profit Accounting Made Easy


Author: Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 0471271632
Category: Study Aids
Page: 256
View: 6940

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A practical, introductory guide to the fundamentals of not-for-profit accounting Not-for-Profit Accounting Made Easy focuses on accounting fundamentals for those who run financial and accounting operations in not-for-profit organizations but do not have a professional understanding of accounting principles and financial reporting. It explains complex accounting rules in terms nonaccountants can easily understand in order to help them better fulfill their managerial and fiduciary duties. Always practical and never overtechnical, this helpful guide conforms to FASB and AICPA standards and: * Shows how to read and understand a not-for-profit financial statement * Explains financial accounting and reporting standards * Helps managers and other nonaccountants become conversant in the rules and principles of accounting * Updates board members, executive directors, and other senior managers on the accounting basics they should know for day-to-day operations * Features tables, exhibits, and charts that illustrate the content in a simple and easy-to-understand manner Suitable for fundraising managers and executives-as well as anyone who needs to read and understand a not-for-profit financial statement-this is the ultimate not-an-accountant's guide to not-for-profit accounting.

Financial and Accounting Guide for Not-for-Profit Organizations


Author: Malvern J. Gross,John H. McCarthy,Nancy E. Shelmon
Publisher: John Wiley & Sons
ISBN: 0470457066
Category: Business & Economics
Page: 272
View: 8039

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"This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!"--Publisher's Website.

Managerial Accounting for Libraries & Other Not-for-profit Organizations


Author: G. Stevenson Smith
Publisher: American Library Association
ISBN: 9780838908204
Category: Reference
Page: 288
View: 5132

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Accounting is more than just budgeting for and recording costs. Applying the principles of managerial accounting can set you apart as an organization that establishes and achieves mission-based business goals. The managerial accounting approach outlined in this complete update of a classic text will help you to plan for the short and long terms by applying accounting principles to your unique nonprofit setting. The only book of its kind, this step-by-step guide focuses on accounting methods that fit the nonprofit world, such as responsibility accounting life cycle costing, and activity-based accounting as an alternative to traditional cost reporting. Each method is explained and illustrated within the nonprofit context. New to this edition are current cost estimates, new or updated figures on break-even analysis, lease alternatives, journal entries, and variable and fixed costs, and a quick-reference glossary that will help you talk the talk. The only accounting book you'll need to get your books in tip-top shape, this edition provides library managers the tools and methods to: - Direct and monitor resources to communicate financial information - Control costs using long-term for

Wiley Not-for-Profit GAAP 2010

Interpretation and Application of Generally Accepted Accounting Principles
Author: Richard F. Larkin,Marie DiTommaso
Publisher: John Wiley & Sons
ISBN: 0470453257
Category: Business & Economics
Page: 504
View: 3069

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The most practical, authoritative guide to not–for–profit GAAP Wiley Not–for–Profit GAAP 2010 is a comprehensive, easy–to–use guide to the accounting and financial reporting principles used by not–for–profit organizations. Written with your needs as a financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not–for–profit organizations. At the same time, Wiley Not–for–Profit GAAP 2010 features many examples and illustrations that will assist you in applying authoritative literature to real–life situations. Easy–to–use information that enables you to find needed information quickly Coverage of accounting principles specifically related to not–for–profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not–for–profit organizations A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Many examples and illustrations that make putting accounting theory into practice an easy task Wiley Not–for–Profit GAAP 2010 strives to be a thorough, reliable reference that you′ll use constantly. It′s designed to be kept on your desk rather than on your bookshelf.

Strategic Issues for the Not-for-profit Sector


Author: Jo Barraket
Publisher: UNSW Press
ISBN: 9780868409344
Category: Business & Economics
Page: 291
View: 1541

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"This edited collection brings together some of Australia's leading and emerging researchers in the not-for-profit sector and public policy, including Sarah Maddison and Ann Capling. Drawing on original Australian and comparative research. it is a spirited exploration of strategic issues currently facing the sector. It highlights current changes in practice, policy development, and research relating to the sector with a specific emphasis on strategic issues relating to partnerships and networks; innovation; and advocacy and accountability. It incorporates perspectives from different parts of the sector, challenging the reader to consider the local and global drivers of change, and the industry, policy, and community imperatives impacting upon not-for-profit sustainability." -- Provided by publisher.

Business Thinking in Not-for-profit Organizations


Author: Gail Walraven
Publisher: Jones & Bartlett Learning
ISBN: 9780834204249
Category: Business & Economics
Page: 130
View: 4272

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The not-for-profit organization as a whole, or an individual department within the organization, needs to see themselves as a business unit. This means understanding the mission, defining products, calculating costs and income, determining margins, profiling markets and customers, positioning services, providing customer service, planning For The future, and strategizing for financial stability and success. Business Thinking in Not-for-Profit Organizations gives managers the infrastructure needed for step-by-step business planning and provides for-profit business strategies for thinking and acting in the not-for-profit world.

Accounting for Libraries and Other Not-for-profit Organizations


Author: G. Stevenson Smith
Publisher: American Library Association
ISBN: 9780838907580
Category: Business & Economics
Page: 322
View: 6106

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Discusses and explains the methods of financial accounting to be followed by small and medium - sized libraries and other not-for-profit organizations that do not issue their own debt securities.

Model Policies and Procedures for Not-for-Profit Organizations


Author: Edward J. McMillan
Publisher: John Wiley & Sons
ISBN: 9780470249208
Category: Business & Economics
Page: 320
View: 2860

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What every not-for-profit must know about accounting, tax, and reporting requirements In the challenging world of not-for-profit management, executives are held responsible for virtually every aspect of their organization's activities, such as legal issues, marketing, lobbying, editorial, membership operations, budgeting, and, of course, finance. For one person to be an authority in every area, however, is virtually impossible. Completely revised and expanded, the Fourth Edition of this invaluable tool is useful as a guide to nonprofit accountants, financial managers, and executives new to the area of financial management. Addressing the accounting, internal control, and office administration issues that confront executives in nonprofit organizations, this book: * Helps professionals develop formal policies in accounting and finance * Shows how to strengthen an organization's financial procedures while assuring board members that they are meeting fiduciary responsibilities * Provides more than 200 sample policies and forms both in the book and on the accompanying Web site offering downloadable and customizable versions of those forms * Covers major topics including accounting and financial policies, office administration policies, and internal control and risk reduction policies * Contains dozens of new model accounting and financial policies and forms, covering Sarbanes-Oxley issues, codes of ethics, identity theft, fraud, binding arbitrations, compensation committees, new bank rules, fiduciary obligations of board members, and many more topics Model Policies and Procedures for Not-for-Profit Organizations, Fourth Edition offers provocative strategies for financial management and serves as a road map to sound fiscal and organizational structure for nonprofit organizations.

Financial and Accounting Guide for Not-for-Profit Organizations, 2008 Cumulative Supplement


Author: Malvern J. Gross,John H. McCarthy,Nancy E. Shelmon
Publisher: John Wiley & Sons
ISBN: 0470135840
Category: Business & Economics
Page: 284
View: 8814

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The 2008 Cumulative Supplement contains the following: We have updated Appendix D, Summary of Emerging Issues for Not-for-Profit Organizations, which highlights accounting, financial reporting, tax, and regulatory compliance issues, including their potential impact. SAS 112 (which replaced SAS 60) is addressed in Chapter 24 as well as Appendix E. Chapter 26 on Investments includes the Alternative Investments Practice Aid issued by the Alternative Investments Task Force established by the Audit Issues Task Force of the Auditing Standards Board. In addition, we have included a new, comprehensive whitepaper on this topic (useful for management, the board and the auditors) as Appendix F. Another white paper, helping management and the board to understand the balance sheet, has been added as Appendix G. Chapter 28 discusses some of the IRS’ proposed revisions to Form 990 and provides a website where you may obtain the most recent status and information.

Wiley Not-for-Profit GAAP 2009

Interpretation and Application of Generally Accepted Accounting Principles
Author: Richard F. Larkin,Marie DiTommaso
Publisher: John Wiley & Sons
ISBN: 047028613X
Category: Business & Economics
Page: 506
View: 4017

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Wiley Not-for-Profit GAAP annual is a comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with generally accepted accounting principles (GAAP). The Financial Accounting Standards Board (FASB) defines nonprofit organizations as entities that possess the following characteristics not typically found in business enterprises: 1) They receive contributions of significant resources from resource providers who do not expect a commensurate or proportionate monetary return. 2) They operate for purposes other than to make a profit and 3) There is an absence of ownership interests like those of business enterprises.

Designing a Not-for-Profit Compensation System


Author: JoAnn Senger
Publisher: John Wiley & Sons
ISBN: 0471727334
Category: Business & Economics
Page: 252
View: 7250

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"JoAnn Senger has gone out of the box to address fundamental compensation issues too-often ignored in the public and not-for-profit sectors. She peels away the 'second-class citizen' label and provides effective compensation structures that reward top performers." --Jonathan Fraser Light Senior Partner, Nordman, Cormany, Hair & Compton A step-by-step plan to design and manage a compensation system for not-for-profit organizations Written by recognized not-for-profit human resource specialist JoAnn Senger, Designing a Not-For-Profit Compensation System provides a step-by-step method to help human resource professionals design and manage a successful compensation system for any public or not-for-profit organization. When it comes to compensation systems, the not-for-profit sector is rife with complexities, including legislative approval requirements and the board of directors' direct involvement in compensation matters. Addressing these and other unique obstacles, Designing a Not-For-Profit Compensation System: * Defines various types of not-for-profit and public organizations * Identifies current types of compensation structures * Identifies organizational characteristics influencing the usefulness of each structure, including the organization's budgeting and accounting processes and timetables * Covers maintenance for all compensation structures and the interaction among organizational units * Details the usefulness of each compensation structure, including midpoint calculations, rate adjustments, variable pay, and market surveys

Not-for-Profit Accounting, Tax, and Reporting Requirements


Author: Edward J. McMillan
Publisher: John Wiley & Sons
ISBN: 9780470642375
Category: Business & Economics
Page: 288
View: 5963

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What every not-for-profit must know about accounting, tax, and reporting requirements Combining the proven guidance of the previous, bestselling edition with all of the latest regulatory information, Edward McMillan delivers a one-stop reporting resource for not-for-profits in Not-For-Profit Accounting, Tax, and Reporting Requirements, Second Edition. McMillan's step-by-step guide helps your not-for-profit apply for tax-exempt status, handle IRS audits, set up a wholly owned taxable subsidiary, anticipate tax implications of lobbying expenses, and perform a host of other functions. All-new coverage of the basics of complying to the new Form 990 New discussions on political action committees, new lobbying issues, grant accounting and complying with OMB Circular A-122 and Yellow Book accounting, fiduciary responsibilities of boards and staff, and much more Contains dozens of checklists, sample letters, and illustrative charts demonstrating how to apply the principles and requirements described A peerless reference for this dynamic field, Not-for-Profit Accounting, Tax, and Reporting Requirements, Second Edition gives your nonprofit a straightforward guide to simpler financial structure and reporting obligations.

The Governance of Not-for-Profit Organizations


Author: Edward L. Glaeser
Publisher: University of Chicago Press
ISBN: 0226297861
Category: Business & Economics
Page: 255
View: 8966

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Not-for-profit organizations play a critical role in the American economy. In health care, education, culture, and religion, we trust not-for-profit firms to serve the interests of their donors, customers, employees, and society at large. We know that such firms don't try to maximize profits, but what do they maximize? This book attempts to answer that question, assembling leading experts on the economics of the not-for-profit sector to examine the problems of the health care industry, art museums, universities, and even the medieval church. Contributors look at a number of different aspects of not-for-profit operations, from the problems of fundraising, endowments, and governance to specific issues like hospital advertising. The picture that emerges is complex and surprising. In some cases, not-for-profit firms appear to work extremely well: competition for workers, customers, and donors leads not-for-profit organizations to function as efficiently as any for-profit firm. In other contexts, large endowments and weak governance allow elite workers to maximize their own interests, rather than those of their donors, customers, or society at large. Taken together, these papers greatly advance our knowledge of the dynamics and operations of not-for-profit organizations, revealing the under-explored systems of pressures and challenges that shape their governance.

Breakthrough Management for Not-for-profit Organizations

Beyond Survival in the 21st Century
Author: Howard H. Brown,Donald L. Ruhl
Publisher: Greenwood Publishing Group
ISBN: 9781567206395
Category: Business & Economics
Page: 255
View: 7348

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This is a comprehensive guide to managing and leading a mission-driven, not-for-profit organization in difficult economic times.

Not-For-Profit Hospitals

Conversion Issues Prompt Increased State Oversight
Author: James O. McClyde
Publisher: DIANE Publishing
ISBN: 9780788177194
Category:
Page: 51
View: 3157

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Reviews the process that some not-for-profit hospitals have used in converting to for-profit status. Specifically, it determines for selected conversions: (1) the method used to value assets; (2) the process used to solicit interest and obtain bids; (3) some of the terms negotiated as part of the sales agreement, including provisions for continued charity care; (4) the extent of community involvement in the process; and (5) how the proceeds from some of the sales were used to fulfill charitable missions. Also determined the role that state and federal governments play in regulating and monitoring hospital conversions.

Wiley Not-for-Profit GAAP 2015

Interpretation and Application of Generally Accepted Accounting Principles
Author: Richard F. Larkin,Marie DiTommaso,Warren Ruppel
Publisher: John Wiley & Sons
ISBN: 1118945212
Category: Study Aids
Page: 600
View: 8058

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Detailed, practical coverage of GAAP, tailored to not-for-profitorganizations Wiley Not-for-Profit GAAP 2015 is a thorough examinationof the authoritative standards for measurement, presentation, anddisclosure as applied to not-for-profit organizations. Clear andconcise, this user-friendly guide explains the fundamentals of GAAPin an easily-accessible format that includes flowcharts anddiagrams to help facilitate the reader's understanding of thematerial presented, including a financial statement disclosurechecklist to confirm GAAP adherence. Designed specifically foraccountants in public practice and industry, this guide covers allrelevant FASB and AICPA guidelines, to provide a complete referencetool for auditors who need a comprehensive understanding of GAAPfor not-for-profit organizations. Due to these organizations' unique characteristics,not-for-profit accountants must adhere to specific GenerallyAccepted Accounting Principles. These requirements are complex andever evolving, but Wiley Not-for-Profit GAAP 2015 bringsthem together in a single volume that contains the mostup-to-the-minute information available. Refine basic financial statements, including FinancialPosition, Activities, and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncashcontributions, affiliations, and pledges Tailor accounting methods to the specific type of organization,with budgeting, tax reporting, and regulatory advice Discover how general accounting topics like assets, mergers,and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stayup-to-date on the latest GAAP practices to best serve theorganization, while complying with all disclosure, reporting, andregulatory requirements. Wiley Not-for-Profit GAAP 2015provides extensive coverage and practical advice on the latestGAAP, tailored to the not-for-profit organization's uniqueneeds.

Wiley Not-for-Profit GAAP 2013

Interpretation and Application of Generally Accepted Accounting Principles
Author: Richard F. Larkin,Marie DiTommaso
Publisher: John Wiley & Sons
ISBN: 1118420640
Category: Study Aids
Page: 600
View: 2915

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Not-for-Profit Law

Theoretical and Comparative Perspectives
Author: Matthew Harding,Ann O'Connell,Miranda Stewart
Publisher: Cambridge University Press
ISBN: 1139952714
Category: Law
Page: N.A
View: 6665

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The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives. The essays provide scholarly analysis of not-for-profit law, organised around four themes: (1) Politics, in the broader sense of living as a community, and the narrower sense of political power; (2) Charity, how it is defined and changes in its meaning over time; (3) Taxation, including the rationale for government support of the sector through the tax system; (4) Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity. The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector.

The Not-for-Profit CEO

How to Attain and Retain the Corner Office
Author: Walter P. Pidgeon, Jr.
Publisher: John Wiley & Sons
ISBN: 047169844X
Category: Business & Economics
Page: 309
View: 1406

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Make your move toward the top Based on research conducted with the support of the AmericanSociety of Association Executives (ASAE) involving more than 100not-for-profit CEOs, as well as the author’s professionalbackground, The Not-for-Profit CEO serves as both anauthoritative reference guide and a practical workbook. In additionto sample tables, forms, and checklists, it offers case studies ofleading not-for-profit CEOs, complete with illuminating interviewsthat enable readers to understand and implement the proven stepsdestined to get them to the top seat of any not-for-profitorganization. Order your copy today!