Ruppel Not-for-Profit Accounting Made Easy

2. Auflage 2007
ISBN: 978-0-470-16975-9
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 256 Seiten, E-Book

A hands-on guide to the ins and outs of nonprofit accounting
Not-for-Profit Accounting Made Easy, Second Edition equips you withthe tools you need to run the financial and accounting operationswithin your nonprofit organization. Even if you do not have aprofessional understanding of accounting principles and financialreporting, this handy guide makes it all clear with complexaccounting rules explained in terms nonaccountants can easilyunderstand in order to help you better fulfill your managerial andfiduciary duties. Always practical and never overtechnical, thishelpful guide conforms to FASB and AICPA standards and:
* Discusses federal single audit and its impact on nonprofits
* Offers examples of various types of split-interest agreements
* Shows you how to read and understand a nonprofit financialstatement
* Explains financial accounting and reporting standards
* Helps you become conversant in the rules and principles ofaccounting
* Updates board members, executive directors, and other seniormanagers on the accounting basics they should know for day-to-dayoperations
* Features tables, exhibits, and charts that illustrate the contentin a simple and easy-to-understand manner
Suitable for fundraising managers and executives--as well as anyonewho needs to read and understand a nonprofit financialstatement--this is the ultimate not-an-accountant's guide tononprofit accounting.

Autoren/Hrsg.

Ruppel, Warren

Inhaltsverzeichnis

Preface.
Chapter 1. Understanding the Basics of Not-for-ProfitAccounting.
Chapter 2. Basic Financial Statements of a Not-for-ProfitOrganization.
Chapter 3. Accounting for Contributions.
Chapter 4. Accounting for Investments and FinancialInstruments.
Chapter 5. Accounting for Activities with Joint Costs andIndirect Cost Allocation.
Chapter 6. Affiliated Organizations.
Chapter 7. Collections.
Chapter 8. Split Interest Agreements.
Chapter 9. Accounting for Pension and Other Post employmentEmployee Benefit Plans.
Chapter 10. Lease Accounting Fundamentals.
Chapter 11. Analyzing the Financial Health of Not-for-ProfitOrganizations.
Chapter 12. Current Developments in Not-for-Profit GAAP.

Über Autor(innen)

Warren Ruppel, CPA, is the Director of Government Services at Marks Paneth & Shron LLP, where he is also a key member of the firm's quality assurance function. He is the author of several Wiley accounting publications, including Not-for-Profit Audit Committee Best Practices, and Wiley GAAP for Governments, as well as CCH's Not-for-Profit Organization Audits. He began his career at KPMG and later joined Deloitte & Touche to specialize in audits of not-for-profit organizations and governments. He has since served as the chief financial officer of an international not-for-profit organization and, most recently, was the assistant comptroller for accounting of the City of New York where he was responsible for the City's accounting and financial reporting. He has also served as chair of the audit commitee of the New York State Society of CPAs.