GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles / Edition 5 by Richard F. Larkin, Marie DiTommaso | | 9780470135198 | Paperback | Barnes & Noble
GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles / Edition 5

GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles / Edition 5

by Richard F. Larkin, Marie DiTommaso
     
 

ISBN-10: 0470135190

ISBN-13: 9780470135198

Pub. Date: 01/18/2008

Publisher: Wiley

A comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with the generally accepted accounting principles (GAAP).

Overview

A comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with the generally accepted accounting principles (GAAP).

Product Details

ISBN-13:
9780470135198
Publisher:
Wiley
Publication date:
01/18/2008
Series:
Wiley Not-for-Profit GAAP: Interpretation and Application of GenerallyAccepted Accounting Principles Series
Pages:
528
Product dimensions:
7.50(w) x 9.20(h) x 0.80(d)

Table of Contents


Authoritative Accounting Pronouncements     x
Overview of Not-for-Profit Organizations
Overview of Not-for-Profit Organizations     3
Cash versus Accrual Basis Accounting     8
Basic Financial Statements
Statement of Financial Position     19
Statement of Activities     25
Statement of Cash Flows     35
Other Financial Statement Issues     48
Specific Not-for-Profit Accounting Topics
Fund Accounting     67
Net Assets     79
Contributions, Pledges, and Noncash Contributions     85
Checklist     105
Checklist     107
Checklist     109
Checklist     111
Checklist     113
Checklist     116
Investments     120
Affiliated Organizations     136
Checklist     155
Split-Interest Agreements     157
Fund-Raising and Joint Costs     168
Functional Reporting     181
Collections     186
Other Accounting-Related Not-for-Profit Topics
Accounting for Specific Types of Not-for-Profits     193
Associations and Professional Societies     193
Churches     196
Clubs     197
Libraries     198
Museums     199
Performing Arts Organizations     200
Private Foundations     201
Religious Organizations other than Churches     204
Research and Scientific Organizations     205
Private Elementary and Secondary Schools     206
Public Broadcasting Systems     206
Importance of Budgets to a Not-for-Profit     208
Principal Federal and State Tax Reporting and Regulatory Requirements     226
General Accounting Topics Applied to Not-for-Profit Organizations
Current Assets and Current Liabilities     279
Inventory     286
Long-Lived Assets, Depreciation, and Impairment     295
Intangible Assets     309
Contingencies     314
Business Combinations     328
Accounting for Pensions and Postretirement Benefits     338
Long-Term Liabilities     377
Accounting Changes     396
Accounting for Leases     415
Financial Instruments     450
Capitalization of Interest Costs     456
Disclosure Checklist     462
Index     486

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