Not-for-Profit GAAP 2001: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations / Edition 1

Not-for-Profit GAAP 2001: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations / Edition 1

by Richard F. Larkin, Marie DiTommaso
     
 

ISBN-10: 0471397954

ISBN-13: 9780471397953

Pub. Date: 02/01/2001

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).
 See more details below

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:
9780471397953
Publisher:
Wiley
Publication date:
02/01/2001
Series:
GAAP for Governments Series
Edition description:
Older Edition
Pages:
546
Product dimensions:
7.52(w) x 9.25(h) x 0.49(d)

Table of Contents

Authoritative Accounting Pronouncements.

OVERVIEW OF A NOT-FOR-PROFIT ORGANIZATION.

Basic Structure of a Not-for-Profit Organization.

Cash Versus Accrual Basic Accounting.

BASIC FINANCIAL STATEMENTS.

Statement of Financial Position.

Statement of Activities.

Statement of Cash Flows.

Other Financial Statement Issues.

SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS.

Fund Accounting.

Net Assets.

Contributions, Pledges, and Noncash Contributions.

Investments.

Affiliated Organizations.

Split-Interest Agreements.

Fund-Raising and Joint Costs.

Functional Reporting.

Collections.

OTHER ACCOUNTING RELATED NOT-FOR-PROFIT ISSUES TOPICS.

Accounting for Specific Types of Not-for-Profits.

Importance of Budgets to a Not-for-Profit.

Principal Federal and State Tax Reporting and Regulatory Requirements.

GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFIT ORGANIZATIONS.

Current Assets and Current Liabilities.

Inventory.

Long-Lived Assets, Depreciation, and Impairment.

Intangible Assets.

Contingencies.

Business Combinations.

Accounting for Pensions and Postretirement Benefits.

Long-Term Debt and Restructuring Troubled Debt.

Accounting Changes.

Accounting for Leases.

Financial Instruments.

Capitalization of Interest Costs.

Appendix: Disclosure Checklist.

2001 Self-Study CPE Program.

Index.

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >