Name: Financial and Accounting Guide for Not-for-Profit Organizations By Malvern J. Gross
SKU: 9780471797449
Price: 44.35 USD
Availability: InStock

Financial and Accounting Guide for Not-for-Profit Organizations Summary

Financial and Accounting Guide for Not-for-Profit Organizations: Cumulative Supplement: 2007 by Malvern J. Gross

The 2007 Cumulative Supplement provides the following updates: updated Appendix D, Summary of Emerging Issues for Not-for-Profit Organizations, which highlights accounting, financial reporting, tax and regulatory compliance issues including their potential impact. SAS 112 (which replaces SAS 60) is addressed in Chapter 24 as well as a new Appendix E. Chapter 26 on Investments has been expanded to address the most recent Alternative Investments Practice Aid issued by the Alternative Investments Task Force established by the Audit Issues Task Force of the Auditing Standards Board. Chapter 29 on Taxes has been substantially revised to reflect new legislation in 2006.

About Malvern J. Gross

Prepared by PriceWaterhouseCoopers Not-for-Profit Industry Services Group.

Note to the Reader: Sections not in the main bound volume are indicated by (New) after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin in the contents and throughout the supplement.Preface.Chapter 1: Responsibilities for Fiscal Management.1.8 Conclusion.PART ONE: KEY FINANCIAL CONCEPTS.Chapter 5: Fixed Assets and Depreciation.5.1 General Principles-Working Definitions.5.7 Impairment or Disposal of Long-Lived Assets.Chapter 6: Investment Income, Gains and Losses, and Endowment Funds.6.1 Accounting Principles.Chapter 9: Accounting Issues Relating to Fundraising.9.1 Accounting for Gifts.Because of the rapidly changing nature of information in this field, this product may be updated with annual supplements or with future editions. Please call 1-877-762-2974 or email us at [email protected] to receive any current update at no additional charge. We will send on approval any future supplements or new editions when they become available. If you purchased this product directly from John Wiley & Sons, Inc., we have already recorded your subscription for this update service.PART TWO: FINANCIAL STATEMENT PRESENTATION.Chapter 11: Accrual-Basis Financial Statements.11.1 Simple Accrual-Basis Statements.11.2 Accrual-Basis Statements-Fundraising Organization.11.3 Accrual-Basis Statements-International Organization.Chapter 12: Multiclass Financial Statements.12.2 Preparation of Statement of Cash Flows.12.3 Class Financial Statements Explained.Appendix 12-A Financial Statements of Not-for-Profit Organizations-Review Points.PART THREE: ACCOUNTING AND REPORTING GUIDELINES.Chapter 13: Voluntary Health and Welfare Organizations.13.2 Accounting for Contributions.13.5 Accounting for Assets.13.6 Net Assets.13.7 Financial Statements.Chapter 14: Colleges and Universities.14.1 Authoritative Pronouncements.14.2 The Principal Financial Statements.14.3 Accounting Principles 31Chapter 15: The External Financial Statement Reporting Model for Public Colleges and Universities and Other Not-for-Profit Organizations Reporting Under the GASB.15.7 Footnote Disclosures.Chapter 16: Health Care Providers.16.3 Financial Statements.16.4 Accounting Principles.Chapter 17: Accounting Standards for Other Not-for-Profit Organizations. 17.1 Accounting Principles.Chapter 18: Special Accounting Issues for Specific Organizations.18.7 Private Foundations.Chapter 19: The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting.19.2 Trends in Not-for-Profit Accounting.19.3 New FASB Statements of Financial Accounting Standards that Affect Not-for-Profit Organizations.19.4 Other FASB Pronouncements and Projects.PART FOUR: CONTROLLING THE NOT-FOR-PROFIT ORGANIZATION.Chapter 24: Effective Internal Accounting Control for Not-for-Profit Organizations.24.1 Introduction to Internal Accounting Control.24.3 Basic Internal Accounting Control System.24.4 Specific Nonprofit Internal Accounting Controls.Chapter 26: Investments.26.1 Valuing Investments.26.5 Professional Investment Advice.PART FIVE: PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS.Chapter 27: E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities?27.5 Where Are We Today?27.8 How Are Academic Institutions Using E-Business?Appendix 27-A What E-Business Models Exist?Chapter 28: Principal Tax Requirements.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.28.8 Registration and Reporting.28.9 Federal Information and Tax Return Filing Requirements.28.10 State Information and Tax Reporting Issues.28.11 Donor Advised Funds (New).28.12 New Restrictions on Supporting Organizations (New).Chapter 29: Audits of Federally Funded Programs.29.1 Basic Requirements.29.4 What to Expect from the Audit.Appendix A: Accounting and Disclosure Guide for Not-for-Profit Organizations.Appendix D: Summary of Emerging Issues for Not-for-Profit Organizations in 2006 (New).Appendix E: SAS 112 Internal Controls Readiness: A PwC Perspective (New).Index.

Additional information

Sku

CIN0471797448G

ISBN 13

9780471797449

ISBN 10

0471797448

Title

Financial and Accounting Guide for Not-for-Profit Organizations: Cumulative Supplement: 2007 by Malvern J. Gross

Author

Malvern J. Gross

Condition

Used - Good

Binding type

Paperback

Publisher

John Wiley and Sons Ltd

Year published

20070427

Number of pages

160

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

Financial and Accounting Guide for Not-for-Profit Organizations Malvern J. Gross

Financial and Accounting Guide for Not-for-Profit Organizations by Malvern J. Gross

Summary

Faster Shipping

Financial and Accounting Guide for Not-for-Profit Organizations Summary

Financial and Accounting Guide for Not-for-Profit Organizations: Cumulative Supplement: 2007 by Malvern J. Gross

About Malvern J. Gross

Table of Contents

Additional information

Customer Reviews - Financial and Accounting Guide for Not-for-Profit Organizations