Laurence Scot

The ABCs of Not-For-Profit Accounting and Financial/990 Reporting (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Written in non-complicated prose and reducing complex rules to easily understandable concepts, this book offers a fundamental understanding of how not-for-profit organizations are formed, their structure, and the unique accounting and reporting issues they face.

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Produktdetails

• Verlag: Taylor & Francis
• Erscheinungstermin: 30. Dezember 2024
• Englisch
• ISBN-13: 9781040276020
• Artikelnr.: 72535240

Autorenporträt

Laurence Scot is the co-managing partner of Skody Scot & Company, an NYC based CPA firm formed in 1990 that specializes in servicing local, national, and international NFPs. He is certified in NJ & NY, taught, and continues to teach undergraduate and graduate courses at several colleges, has been lecturing and giving seminars on many subjects for 25+ years, has written peer-reviewed articles, and has received several awards for his civic activities.

Inhaltsangabe

CHAPTER 1: INTRODUCTION. CHAPTER 2: NOT-FOR-PROFIT (NFP) FORMATION,
OBTAINING INCOME TAX EXEMPTION & REGISTRATIONS. CHAPTER 3: NFP OVERSIGHT &
MANAGEMENT. CHAPTER 4: NFP INTERNAL CONTROLS & ACCOUNTING SYSTEM. CHAPTER
5: NFP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). CHAPTER 6:
ACCOUNTING FOR ASSETS (INCLUDING RECEIVABLES & OPERATING LEASES). CHAPTER
7: ACCOUNTING FOR LIABILITIES & NET ASSETS. CHAPTER 8: ACCOUNTING FOR
SUPPORT AND REVENUE (INCLUDING CONTRIBUTIONS & GOVERNMENT GRANTS). CHAPTER
9: FISCAL SPONSORS, FISCAL AGENTS & DONOR-ADVISED FUNDS. CHAPTER 10:
ACCOUNTING FOR PERSONNEL & OTHER EXPENSES. CHAPTER 11: NFP FINANCIAL
STATEMENTS. CHAPTER 12: INVESTMENTS, POOLING, AND SPLIT-INTEREST
AGREEMENTS. CHAPTER 13: SUBSIDIARIES & INTERRELATED ENTITIES. CHAPTER 14:
BUDGET DEVELOPMENT AND APPLICATIONS. CHAPTER 15: SPECIAL TYPES OF NFP
ORGANIZATIONS. CHAPTER 16: REGULATORY REPORTING (990, 990-T, & 990-PF).
CHAPTER 17: CONTRIBUTIONS/GRANT APPLICATIONS & REPORTING. CHAPTER 18:
AUDITS - TYPES & PROCEDURES. CHAPTER 19: CONCLUSION. APPENDIX A:
TAX-EXEMPT ORGANIZATION REFERENCE CHART. APPENDIX B: SAMPLE NFP CHART OF
ACCOUNTS. APPENDIX C: ABBREVIATIONS