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Full Description
Accounting principles for non-profit organizations follow general accounting rules, but there are complex areas including fund accounting, cash versus accrual accounting, and transfers and appropriations. This is a guide to those areas, and this supplement updates the core volume.
Contents
Note to the Reader: Sections not in the main bound volume are indicated by "(New)" after the title. New material from a prior supplement that has been updated for this supplement is indicated by "(Revised)" after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin of the contents and throughout the supplement; Preface; About the Authors and Editors; About the Contributors; PART ONE: KEY FINANCIAL CONCEPTS; Chapter 6: Fixed Assets Some Accounting Problems; 6. 3A Impairment of Long-Lived Assets (New); 6. 4 Separate Building Fund; Chapter 8: Investment Income, Gains and Losses, and Endowment Funds; 8. 1 Accounting Principles; Chapter 9: Affiliated Organizations, "Pass-Through" Transactions, and Mergers; 9. 2 Definition of the Reporting Entity; 9. 3 Mergers of Not-for-Profit Organizations; Chapter 10: Contributions, Pledges, and Noncash Contributions; 10. 2 Gifts-in-Kind; Chapter 11: Accounting Issues Relating to Fundraising; 11. 1 Accounting for Gifts; PART THREE: ACCOUNTING AND REPORTING GUIDELINES; Chapter 15: Voluntary Health and Welfare Organizations; Chapter 16: Colleges and Universities; 16. 1 Authoritative Pronouncements; Chapter 16A: The New External Financial Statement Reporting Model for Public Colleges and Universities (New); 16A. 1 Introduction; 16A. 2 Background; 16A. 3 Accounting and Financial Reporting for Nonexchange Transactions; 16A. 4 External Financial Reporting for Public Colleges and Universities; 16A. 5 An Overview of GASB Statement no.35: The New Reporting Model for Public Colleges and Universities; 16A. 6 Basic Financial Statements; 16A. 7 Footnote Disclosures; 16A. 8 Management's Discussion and Analysis; 16A. 9 Implementation Issues and Considerations; 16A. 10 Next Steps; 16A. 11 Conclusion; Appendix 16A--A Bibliography; Chapter 17: Health Care Providers; 17. 3 Financial Statements; 17. 4 Accounting Principles; Chapter 18: Accounting Standards for Other Not-for-Profit Organizations; 18. 1 Accounting Principles; Chapter 19: Special Accounting Issues for Specific Organizations; 19. 1 Association and Professional Societies; 19. 8 Religious Organizations Other Than Churches; 19. 10 Private Elementary and Secondary Schools; 19. 11 Public Broadcasting Stations; Chapter 20: The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting; 20. 1 Financial Accounting Standards Board; 20. 2 Trends in Not-for-Profit Accounting; PART FOUR: CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION; Appendix 21--A Making Sense of Your Financial Data (New); Chapter 25: Effective Internal Accounting Control for Not-for-Profit Organizations; 25. 1 Introduction to Internal Accounting Control; Chapter 26: Independent Audits; 26. 3 Selecting a Certified Public Accountant; 26. 5 Audit Committees; Chapter 27A: E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities? (New); 27A Whether You Call It E-Business or Technology-Enabled Business, It Still Matters; 27A. 0 Ask Yourself These Questions; 27A. 1 Objectives; 27A. 2 How Did We Get to the Internet Economy?; 27A. 3 Where Are We Today?; 27A. 4 What Is Risk Management?; 27A. 5 How Are Not-for-Profit Organizations Using E-Business Today?; 27A. 6 How Are Academic Institutions Using E-Business?; 27A. 7 What Is the Path to E-Business Success?; Appendix 27A--A What E-Business Models Exist?; PART FIVE: PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS; Chapter 28: Principal Federal Tax Requirements (Revised); 28. 1 Organizations Exempt from Tax; 28. 2 Charitable Organizations; 28. 3 Tax Status of Charitable Organizations: Public Charity or Private Foundation; 28. 4 Other Concerns for Charities; 28. 5 Private Foundations; 28. 6 Private Operating Foundations; 28. 7 Noncharitable Exempt Organizations; 28. 8 Registration and Reporting; Chapter 29: Principal Federal Tax Forms Filed; 29. 1 Form 990: Return of Organization Exempt from Income Tax; 29. 2 Form 990-PF: Return of Private Foundation; 29. 3 Form 990-T: Exempt Organization Business Income Tax Return; Chapter 30: State Compliance Requirements; Chapter 31: Audits of Federally Funded Programs; 31. 2 Requirements and Definitions; 31. 4 What to Expect from the Audit; APPENDIX B: Accounting and Disclosure Guide for Not-for-Profit Organizations; APPENDIX D: New AICPA Audit and Accounting Guide: Not-for-Profit Organizations; Index.
