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- catalog alternative "Financial and accounting guide for not-for-profit organizations. Supplement.".
- catalog contributor b10070483.
- catalog contributor b10070484.
- catalog created "c1995.".
- catalog date "1995".
- catalog date "c1995.".
- catalog dateCopyrighted "c1995.".
- catalog description "Includes bibliographical references (p. 651-654) and index.".
- catalog description "Includes the following supplement: 1996.".
- catalog description "Responsibilities of Treasurers and Chief Executive Officers -- Keeping Financial Records -- Preparing Accurate and Meaningful Financial Statements -- Budgeting and Anticipating Financial Problems -- Safeguarding and Managing Financial Assets -- Complying with Federal and State Reporting Requirements -- 25 Myths about Not-for-Profit Financial Management -- Key Financial Concepts -- Accounting Distinctions between Not-for-Profit and Commercial Organizations -- Stewardship versus Profitability -- Principal Areas of Accounting Differences -- Cash versus Accrual Basis Accounting -- Cash and Accrual Statements Illustrated -- Combination Cash Accounting and Accrual Statements -- Modified Cash Basis -- Legal Requirements -- Fund Accounting and Internal Financial Reporting -- Fund Accounting Defined -- Categories of Funds -- Alternative Fund Groupings -- A Typical Set of "Fund" Financial Statements -- Elimination of Funds for Reporting Purposes -- Interfund Transfers and Appropriations -- Transfers between Funds -- Appropriations -- Fixed Assets--Some Accounting Problems -- Nature of the Problem -- Alternatives for Handling Fixed Assets -- Fixed Assets Where Title May Revert to Grantors -- Separate Building Fund -- Fixed Assets--Depreciation -- Arguments against Taking Depreciation -- Why Depreciation Should Be Recorded -- Presentation in the Financial Statements -- Funding Depreciation -- Transfers of Replacement Funds to the Plant Fund -- Investment Income, Gains and Losses, and Endowment Funds -- Accounting Principles.".
- catalog extent "xix, 682 p. ;".
- catalog identifier "0471104744 (alk. paper)".
- catalog isPartOf "Nonprofit law, finance, and management series".
- catalog issued "1995".
- catalog issued "c1995.".
- catalog language "eng".
- catalog publisher "New York : Wiley,".
- catalog subject "657/.98 20".
- catalog subject "Accounting.".
- catalog subject "Financial Management.".
- catalog subject "HF 5686 .N56 G878f 1995".
- catalog subject "HF5686.N56 G76 1995".
- catalog subject "Nonprofit organizations Accounting.".
- catalog subject "Organizations, Nonprofit economics.".
- catalog tableOfContents "Responsibilities of Treasurers and Chief Executive Officers -- Keeping Financial Records -- Preparing Accurate and Meaningful Financial Statements -- Budgeting and Anticipating Financial Problems -- Safeguarding and Managing Financial Assets -- Complying with Federal and State Reporting Requirements -- 25 Myths about Not-for-Profit Financial Management -- Key Financial Concepts -- Accounting Distinctions between Not-for-Profit and Commercial Organizations -- Stewardship versus Profitability -- Principal Areas of Accounting Differences -- Cash versus Accrual Basis Accounting -- Cash and Accrual Statements Illustrated -- Combination Cash Accounting and Accrual Statements -- Modified Cash Basis -- Legal Requirements -- Fund Accounting and Internal Financial Reporting -- Fund Accounting Defined -- Categories of Funds -- Alternative Fund Groupings -- A Typical Set of "Fund" Financial Statements -- Elimination of Funds for Reporting Purposes -- Interfund Transfers and Appropriations -- Transfers between Funds -- Appropriations -- Fixed Assets--Some Accounting Problems -- Nature of the Problem -- Alternatives for Handling Fixed Assets -- Fixed Assets Where Title May Revert to Grantors -- Separate Building Fund -- Fixed Assets--Depreciation -- Arguments against Taking Depreciation -- Why Depreciation Should Be Recorded -- Presentation in the Financial Statements -- Funding Depreciation -- Transfers of Replacement Funds to the Plant Fund -- Investment Income, Gains and Losses, and Endowment Funds -- Accounting Principles.".
- catalog title "Financial and accounting guide for not-for-profit organizations / Malvern J. Gross, Jr. ... [et al.].".
- catalog type "text".