Not-for-Profit GAAP 2001: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations / Edition 1by Richard F. Larkin, Marie DiTommaso
Pub. Date: 02/01/2001
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).
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.
Contributions, Pledges, and Noncash Contributions.
Fund-Raising and Joint Costs.
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.
Long-Lived Assets, Depreciation, and Impairment.
Accounting for Pensions and Postretirement Benefits.
Long-Term Debt and Restructuring Troubled Debt.
Accounting for Leases.
Capitalization of Interest Costs.
Appendix: Disclosure Checklist.
2001 Self-Study CPE Program.
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