Laurence Scot

The Simplified Guide to Not-for-Profit Accounting, Formation, and Reporting

• Broschiertes Buch

Produktbeschreibung

Praise for THE SIMPLIFIED GUIDE TO NOT-FOR-PROFIT ACCOUNTING, FORMATION & REPORTING >--Richard Tierney, Director of Finance, North Shore Animal League America >--Rev. Luke L. Travers, OSB, Business Officer, Delbarton School/St. Mary's Abbey >--Gail Rizick, CPA/ABV/CFF, CVA, Cr.FA, ASA YOUR A-TO-Z GUIDE TO NOT-FOR-PROFIT FORMATION, ACCOUNTING, AND REPORTING If you need basic, easy-to-understand information on how Not-for-Profit organizations are formed, how they're structured, and the unique accounting and reporting issues they face, The Simplified Guide to Not-for-Profit Accounting, Formation, and Reporting is the only resource you need. This comprehensive guide provides you with expert advice on how to maintain the financial "books" of a typical Not-for-Profit entity and what is needed to comply with most reporting requirements. Plus, it lays out what a Not-for-Profit organization is, the rules it must follow, the role and responsibilities of its board of directors, and the various regulatory agencies that Not-for-Profits must report to. Straightforward and hands-on, this effective reference will help you navigate through all of the key accounting and reporting issues unique to the Not-for-Profit world, including: * Step-by-step instructions for forming a Not-for-Profit * Not-for-Profit internal controls and financial statements * Developing a "chart of accounts" and operating budgets * Not-for-Profit accounting rules and GAAP * Everything you need to know about the new Form 990 * Accounting for unrestricted and restricted contributions, grants, and other revenue * Plus much more! Whether you are performing accounting functions, responsible for financial management, or simply want to understand Not-for-Profit accounting, operations, and reporting, The Simplified Guide to Not-for-Profit Accounting, Formation, and Reporting is a great and handy book to have around for easy reference.

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Produktdetails

• Verlag: Wiley
• Seitenzahl: 288
• Erscheinungstermin: 1. Juni 2010
• Englisch
• Abmessung: 254mm x 178mm x 16mm
• Gewicht: 550g
• ISBN-13: 9780470575444
• ISBN-10: 0470575441
• Artikelnr.: 28955222

Autorenporträt

LAURENCE SCOT is the cofounder and comanaging partner of Skody Scot & Company, a midtown CPA firm formed in 1990 that specializes in servicing the Not-for-Profit community. Scot has taught undergraduate and graduate classes at several colleges; been lecturing and giving seminars to CPAs, bankers, NFP D&Os (directors and officers), managers, and entrepreneurs for over twenty years on a variety of subjects; and is the creator of the first in-class certificate program in Not-for-Profit accounting and governmental reporting.

Inhaltsangabe

Preface vii
Chapter 1 Introduction 1
Chapter 2 Nfp Organization Formation 7
Chapter 3 Nfp Organizational Structure 29
Chapter 4 Introduction to Nfp Accounting and Reporting 41
Chapter 5 Nfp Accounting System and Financial Statements 63
Chapter 6 Assets-concepts and Data Flow 87
Chapter 7 Liabilities and Net Assets-Concepts and Data Flow 123
Chapter 8 Accounting for Support and Revenue 139
Chapter 9 Accounting for Personnel Costs, and other Expenses 155
Chapter 10 Investments, Pooling, and Split-interest Agreements 173
Chapter 11 Subsidiaries and Interrelated Entities 183
Chapter 12 Budget Development and Applications 189
Chapter 13 Special Types of Nfp Organizations 199
Chapter 14 Regulatory Reporting (990, 990-T, and 990-PF) 205
Chapter 15 Contribution/grant Applications and Reporting 227
Chapter 16 Audits-preparation and Response 235
Chapter 17 Conclusion 243
Appendix A Tax-exempt Organization Reference Chart 245
Appendix B Sample Nfp Chart of Accounts 253
Appendix C Abbreviations 257
Glossary 259
About the Author 269
Index 271