The voluntary sector contains over 50,000 organizations, 320,000 paid staff, and 3 million volunteers. The accounting and financial management of organizations in this sector poses as many difficulties as that of major for-profit organizations, if not more so, given the absence of the profit motive upon which much traditional accounting, finance practice and theory has been developed. This book explores the unique environmental, managerial and philosophical aspects of voluntary organizations as well as the technical specialist characteristics of financial accounting, auditing and taxation that…mehr
The voluntary sector contains over 50,000 organizations, 320,000 paid staff, and 3 million volunteers. The accounting and financial management of organizations in this sector poses as many difficulties as that of major for-profit organizations, if not more so, given the absence of the profit motive upon which much traditional accounting, finance practice and theory has been developed. This book explores the unique environmental, managerial and philosophical aspects of voluntary organizations as well as the technical specialist characteristics of financial accounting, auditing and taxation that differentiate their role. Introducing and providing descriptions of the main applications of accounting and finance applicable to the role of financial manager, this book uses real life case studies and examines the debates presented by other writers in the field. This key book helps readers make their own critical judgements, and contributes to their understanding of the distinctiveness of voluntary sector accounting and financial management.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Paul Palmer has published widely on, and worked extensively in, the field of charity finance. He is currently Head of the Centre for Charity and Trust Research at South Bank University, where he is also Charity Courses Director. Adrian Randall is an independent Charities Management Consultant, and is a nationally recognized leading expert on charity financial management. He has gained widespread experience of the sector through a variety of roles, and is currently a member of several groups and committees in the charity field.
Inhaltsangabe
Chapter 1 - Voluntary Sector Environment - definitions history: Introduction The Issue of Definition The Legal Definition Alternative Definitions Are There Distinct Sectors? Religious Influences The State and Charity The Conservative Government 1979-1987 New Labour Conclusion. Chapter 2 - Management Issues: Governance The Charity Commission and Charity Trusteeship Charity Organizations and Governance The Role of the Charity Secretary The Financial Management Role of the Management Committee Internal Auditing The Planning Process Programme and Organizational Resource Assessment Case Study Questions Analysis of case study Providing Information Sources of Information Case Study/Role Play - Managing a Financial Crisis. Chapter 3 - Charity Accounts: the background: Introduction Developments Leading to the Charities Acts 1992 and 1993 Charities Acts 1992 and 1993 Statement of Recommended practice (SORP) SORP aim prescriptive approach words numbers investements overhead costs summarised accounts trading activities branches accounting concepts 'light touch' approach glossary conclusion Review of SORP Charity Commission SORP Consultation the changes what's new revised/extended Charity Commission Aim general principles timing Research on Charity Accounts and SORP Compliance. Chapter 4- Published Accounting Standards: Introduction Stakeholder Reporting Accounting for Smaller Charities receipts and payments accounts statement of assets and liabilities notes to the accounts accruals change to basis of accounting special aspects Evaluation of the Statement of Financial Activities (SOFA) disclosures reasoning format Statement of Financial Activity - Example Arts Theatre Trust Limited Balance Sheet introduction presentation balance sheet example checklist Cashflow Statement History FRS1 SORP exemptions Example Disclosure of Accounting Policies and Notes to the Accounts introduction accounting standards accounting policies/notes checklist (extract) Summary Financial Information and Statements introduction content incorporated charities other summary financial information SORP Excercise further information. Chapter 5 - Issues in Charity Accounts: Introduction Fund Accounting unrestricted income funds designated funds restricted funds endowment funds fund assets accounts presentation fund accounting SORP disclosure check list Incoming Resources introduction conditions and restrictions legacies intangible income gifts in kind other income netting off Expenditure introduction grants cost allocation support costs cost of generating funds management and administration conclusion Trading-Operating Activites introduction check list economic mix Branches introduction definition autonomous branch? accounting role of branch treasures overseas branches. Chapter 6- Regulatory Framework and Audit Requirements: Regulatory Framework The Charity Audit - Some Important Aspects introduction requirements some overall considerations audit scope audit should provide fundamentals of an effective audit auditing income why are these questions important? auditing expenditure audit evidence internal controls review of financial statements going concern statutary reports summary financial information and statements auditors statement to the trustees respective responsibilities of trustees and auditors basis of opinion opinion whistle blowing audit management report conclusion Independent Examination introduction what is an independent examination? who can be an independent examiner? the independent examiner report conclusion Trustees Annual Report introduction charities act 1993 regulations SORP. Chapter 7 - Management Accounting for Voluntary Orgnizations: Introduction Cost Accounting costing a service overhead costs unit costs and analysis - a warning activity based costing cost behaviour Example answer Breakeven An
Chapter 1 - Voluntary Sector Environment - definitions history: Introduction The Issue of Definition The Legal Definition Alternative Definitions Are There Distinct Sectors? Religious Influences The State and Charity The Conservative Government 1979-1987 New Labour Conclusion. Chapter 2 - Management Issues: Governance The Charity Commission and Charity Trusteeship Charity Organizations and Governance The Role of the Charity Secretary The Financial Management Role of the Management Committee Internal Auditing The Planning Process Programme and Organizational Resource Assessment Case Study Questions Analysis of case study Providing Information Sources of Information Case Study/Role Play - Managing a Financial Crisis. Chapter 3 - Charity Accounts: the background: Introduction Developments Leading to the Charities Acts 1992 and 1993 Charities Acts 1992 and 1993 Statement of Recommended practice (SORP) SORP aim prescriptive approach words numbers investements overhead costs summarised accounts trading activities branches accounting concepts 'light touch' approach glossary conclusion Review of SORP Charity Commission SORP Consultation the changes what's new revised/extended Charity Commission Aim general principles timing Research on Charity Accounts and SORP Compliance. Chapter 4- Published Accounting Standards: Introduction Stakeholder Reporting Accounting for Smaller Charities receipts and payments accounts statement of assets and liabilities notes to the accounts accruals change to basis of accounting special aspects Evaluation of the Statement of Financial Activities (SOFA) disclosures reasoning format Statement of Financial Activity - Example Arts Theatre Trust Limited Balance Sheet introduction presentation balance sheet example checklist Cashflow Statement History FRS1 SORP exemptions Example Disclosure of Accounting Policies and Notes to the Accounts introduction accounting standards accounting policies/notes checklist (extract) Summary Financial Information and Statements introduction content incorporated charities other summary financial information SORP Excercise further information. Chapter 5 - Issues in Charity Accounts: Introduction Fund Accounting unrestricted income funds designated funds restricted funds endowment funds fund assets accounts presentation fund accounting SORP disclosure check list Incoming Resources introduction conditions and restrictions legacies intangible income gifts in kind other income netting off Expenditure introduction grants cost allocation support costs cost of generating funds management and administration conclusion Trading-Operating Activites introduction check list economic mix Branches introduction definition autonomous branch? accounting role of branch treasures overseas branches. Chapter 6- Regulatory Framework and Audit Requirements: Regulatory Framework The Charity Audit - Some Important Aspects introduction requirements some overall considerations audit scope audit should provide fundamentals of an effective audit auditing income why are these questions important? auditing expenditure audit evidence internal controls review of financial statements going concern statutary reports summary financial information and statements auditors statement to the trustees respective responsibilities of trustees and auditors basis of opinion opinion whistle blowing audit management report conclusion Independent Examination introduction what is an independent examination? who can be an independent examiner? the independent examiner report conclusion Trustees Annual Report introduction charities act 1993 regulations SORP. Chapter 7 - Management Accounting for Voluntary Orgnizations: Introduction Cost Accounting costing a service overhead costs unit costs and analysis - a warning activity based costing cost behaviour Example answer Breakeven An
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Internetauftritt der buecher.de internetstores GmbH
Geschäftsführung: Monica Sawhney | Roland Kölbl | Günter Hilger
Sitz der Gesellschaft: Batheyer Straße 115 - 117, 58099 Hagen
Postanschrift: Bürgermeister-Wegele-Str. 12, 86167 Augsburg
Amtsgericht Hagen HRB 13257
Steuernummer: 321/5800/1497
USt-IdNr: DE450055826
