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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!
Autorentext
Malvern J. Gross, Jr. was the author of the first edition of
this text and a significant contributor to many of the subsequent
editions. He is a retired partner of Price Waterhouse (a
predecessor to PricewaterhouseCoopers LLP) and a nationally
recognized authority on accounting and financial reporting for
not-for-profit organizations. he was chairman of the AICPA
Subcommittee on Nonprofit Organizations that wrote the 1978
landmark Statement of Position for Certain Nonprofit Organizations,
and of the Accounting Advisory Committee to the Commission on
Private Philanthropy and Public Needs. He was a member of the
committee that wrote the second edition o f Standards of Accounting
and Financial Museum Accounting Handbook. He served as an
advisor to the Financial Accounting Standards board in the early
phases of its work on setting accounting standards for
not-for-profit organizations, and to the New York State Charities
Registration Office, as well as an adjunct professor of accounting
at Lehigh University, his alma mater. After retirement from Price
waterhouse he was president of a not-for-profit organization, the
National Aeronautics Association. He now lives in the San Juan
Islands of the state of Washington.
John H. McCarthy served as the National Leader of
PricewaterhouseCoopers' Education & Nonprofit Practice before
his retirement in 2005. He was a coauthor of the sixth edition of
this text. He also is the coauthor of Understanding Financial
Statements: A Strategic Guide for Independent College and
University Boards, published by t4he Association of Governing
Boards of Universities and Colleges (1998), as well as several
publications by PricewaterhouseCoopers including: The Changing Role
of the Audit Committee (2004); Leading Practices for Colleges,
Universities and Other Not-for-Profit Educational Institutions
(2004); Leading Practices for Colleges, Universities and Other
Not-for-Profit Educational Institutions (2004); A Foundation for
Integrity (a 2004 guide for codes of conduct, conflicts of
interest, and executive compensation); Meeting the Challenges of
Alternative Investments (2004); Understanding Underwater Endowment
Funds (2003); and Financial Reporting and Contributions: A Decision
Making Guide to FASB Nos. 116-117 (1996) among others. He is a CPA
who, for more than 36 years, served PricewaterhouseCoopers'
education and not-for-profit clients, including many of the most
prestigious institutions in the United States. He currently served
on several not-for-profit boards. He is a past president of the
Massachusetts Society of CPAs, Inc. (MSCPA) and a two-term member
of the Governing Council of the AICPA. He has received numerous
honors for his involvement in the community. He graduated from
Boston College and has an MBA from the University of Michigan
Business School.
Nancy E. Shelmon is a senior partner of
PricewaterhouseCoopers LLP and is the firm's West Region Leader for
the Education and Not-for-Profit Industry within the United States.
Nancy is a frequent speaker at AICPA and state CPA conferences on
financial reporting and accounting issues affecting not-for-profit
clients for over thirty years and has been involved with some of
the most widely respected organizations in North America. Nancy
served on the Board of Directors of the Los Angeles Urban Leaguer,
the California Journal and Executive Service Corps of Southern
California. In addition to being a CPA, she is also a Certified
Fraud Examiner. She holds her accounting degree from the University
of Minnesota.
Inhalt
Chapter 1 Responsibilities for Fiscal Management 1
PART ONE KEY FINANCIAL CONCEPTS 13
Chapter 2 Accounting Distinctions between Not-for-Profit and
Commercial Organizations 15
Chapter 3 Cash- versus Accrual-Basis Accounting 23
Chapter 4 Fund Accounting and Internal Financial Reporting
33
Chapter 5 Fixed Assets and Depreciation 49
Chapter 6 Investment Income, Gains and Losses, and Endowment
Funds 61
Chapter 7 Affiliated Organizations, Pass-Through Transactions,
and Mergers 79
Chapter 8 Contributions, Pledges, and Noncash Contributions
101
Chapter 9 Accounting Issues Relating to Fundraising 139
PART TWO FINANCIAL STATEMENT PRESENTATION 155
Chapter 10 Cash-Basis Financial Statements 157
Chapter 11 Accrual-Basis Financial Statements 169
Chapter 12 Multiclass Financial Statements 181
PART THREE ACCOUNTING AND REPORTING GUIDELINES 229
Chapter 13 Voluntary Health and Welfare Organizations 231
Chapter 14 Colleges and Universities 263
Chapter 15 The External Financial Statement Reporting Model for
Public Colleges and Universities and Other Not-for-Profit
Organizations Reporting under the GASB 273
Chapter 16 Health Care Providers 301
Chapter 17 Accounting Standards for Other Not-for-Profit
Organizations 343
Chapter 18 Special Accounting Issues for Specific Organizations
355
Chapter 19 The Financial Accounting Standards Board and Future
Trends in Not-for-Profit Accounting 373
PART FOUR CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION
393
Chapter 20 The Importance of Budgeting 395
Chapter 21 Avoiding Bankruptcy 419
Chapter 22 Small Organizations--Obtaining the Right
Accountant 435
Chapter 23 Small Organizations--Providing Internal Control
443
Chapter 24 Effective Internal Accounting Control for
Not-for-Profit Organizations 455
Chapter 25 Independent Audits 483
Chapter 26 Investments 511
PART FIVE PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS
527
Chapter 27 E-Business for Not-for-Profit Organizations: How Can
Not-for-Profits Manage the Risks to Maximize E-Business
Opportunities? 529
Chapter 28 Principal Tax Requirements 565
Chapter 29 Audits of Federally Funded Programs 617
PART SIX SETTING UP AND KEEPING THE BOOKS 631
Chapter 30 Cash-Basis Bookkeeping 633
Chapter 31 Simplified Accrual-Basis Bookkeeping 651
Chapter 32 Full Accrual-Basis Bookkeeping 671
Chapter 33 Fund Accounting Bookkeeping 689
Chapter 34 Automating the Accounting Records 703
Appendix A Accounting and Disclosure Guide for Not-for-Profit
Organizations 717
Appendix B Code of Conduct 729
Appendix C Basic Template for an Audit Committee Charter 741
Index 749