Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles

Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles

by Richard F. Larkin, Marie DiTommaso

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Product Details

ISBN-13: 9781118060087
Publisher: Wiley
Publication date: 02/09/2011
Sold by: Barnes & Noble
Format: NOOK Book
Pages: 552
File size: 9 MB

About the Author

Richard F. Larkin, CPA (Bethesda, MD) is technical director of not-for-profit accounting and auditing for Long Group, Chartered, in Bethesda, Maryland. He is a certified public accountant with over 35 years of experience serving not-for-profit organizations. He teaches, speaks, and writes extensively on not-for-profit industry matters.

Marie DiTommaso, CPA, (Woodcliff Lake, NJ) is a partner in her own CPA practice, DiTommaso&Ruppel, CPAs. She has over 20 years of experience in accounting and financial reporting in both the not-for-profit and commercial accounting environments.

Table of Contents


About the Authors.

Not-for-Profit Accounting Literature.

Part 1 Overview of Not-for-Profit Organizations.

Chapter 1 Overview of Not-for-Profit Organizations.

Chapter 2 Cash versus Accrual Basis Accounting.

Part 2 Basic Financial Statements.

Chapter 3 Statement of Financial Position.

Chapter 4 Statement of Activities.

Chapter 5 Statement of Cash Flows.

Chapter 6 Other Financial Statement Issues.

Part 3 Specific Not-for-Profit Accounting Topics.

Chapter 7 Fund Accounting.

Chapter 8 Net Assets.

Chapter 9 Contributions, Pledges, and Noncash Contributions.

Appendix A Checklist.

Appendix B Checklist.

Appendix C Checklist.

Appendix D Checklist.

Appendix E Checklist.

Appendix F Checklist.

Chapter 10 Investments.

Chapter 11 Affiliated Organizations.

Appendix A Checklist.

Chapter 12 Split-Interest Agreements.

Chapter 13 Fund-Raising and Joint Costs.

Appendix A Checklist.

Chapter 14 Functional Reporting.

Chapter 15 Collections.

Part 4 Other Accounting-Related Not-for-Profit Topics.

Chapter 16 Accounting for Specific Types of Not-for-Profits.

Associations and Professional Societies.





Performing Arts Organizations.

Private Foundations.

Religious Organizations other than Churches.

Research and Scientific Organizations.

Private Elementary and Secondary Schools.

Public Broadcasting Systems.

Chapter 17 Importance of Budgets to a Not-for-Profit.

Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements.

Part 5 General Accounting Topics Applied to Not-for-Profit Organizations.

Chapter 19 Current Assets and Current Liabilities.

Chapter 20 Inventory.

Chapter 21 Long-Lived Assets, Depreciation, and Impairment.

Chapter 22 Intangible Assets.

Chapter 23 Contingencies.

Chapter 24 Mergers and Acquisitions.

Chapter 25 Accounting for Pensions and Postretirement Benefits.

Chapter 26 Long-Term Liabilities.

Chapter 27 Accounting Changes.

Chapter 28 Accounting for Leases.

Chapter 29 Financial Instruments.

Chapter 30 Capitalization of Interest Costs.

Appendix: Disclosure Checklist.


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