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210123 ||| eng |
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|a 9781119744757
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4 |
|a HF5686.N56
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| 100 |
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|a Galasso, Melisa F.
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| 245 |
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|a Accounting and Reporting for Not-for-Profit Organizations
|c Melisa F. Galasso
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| 260 |
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|a Hoboken
|b John Wiley & Sons, Inc.
|c 2020
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| 300 |
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|a 1 online resource
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|a Case Study Solutions -- Case study 1 -- Case study 2 -- Case study 3 -- Case study 4 -- Case study 5 -- Case study 6 -- Case study 7 -- Case study 8 -- Case study 9 -- Case study 10 -- Case study 11 -- Case study 12 -- Case study 13 -- Case study 14 -- Case study 15 -- Case study 16 -- EULA
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|a Operating Versus Non-operating -- Case Study 12 -- Split-Interest Agreements and Beneficial Trusts -- Case Study 13 -- Relationships With Other Entities -- Case Study 14 -- Agency Transactions -- Case Study 15 -- Programmatic Investments -- Case Study 16 -- Common Financial Statement Mistakes -- Glossary -- Index -- Solutions -- Case study 1 -- Case study 2 -- Case study 3 -- Case study 4 -- Case study 5 -- Case study 6 -- Case study 7 -- Case study 8 -- Case study 9 -- Case study 10 -- Case study 11 -- Case study 12 -- Case study 13 -- Case study 14 -- Case study 15 -- Case study 16
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|a Cover -- Title Page -- Copyright Page -- Table of Contents -- Case Study 1 -- The Big Picture -- Case Study 2 -- Statement of Activities -- Case Study 3 -- Statement of Financial Position and Statement of Cash Flows -- Case Study 4 -- Note Disclosures -- Case Study 5 -- Contribution Concepts -- Case Study 6 -- Contribution Versus Exchange Transactions -- Case Study 7 -- Contributed Services, Facilities, and Gifts In-Kind -- Case Study 8 -- Collections -- Case Study 9 -- Functional Expenses and Allocation of Costs -- Case Study 10 -- Endowments -- Case Study 11
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| 653 |
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|a Associations sans but lucratif / Comptabilité
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| 653 |
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|a BUSINESS & ECONOMICS / Nonprofit Organizations & Charities / Finance & Accounting / bisacsh
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| 653 |
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|a Nonprofit organizations / Accounting / http://id.loc.gov/authorities/subjects/sh2004007325
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| 653 |
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|a Nonprofit organizations / Accounting / fast
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b OREILLY
|a O'Reilly
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| 490 |
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|a Aicpa Ser
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| 776 |
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|z 9781119744757
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| 776 |
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|z 9781119744726
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| 856 |
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|u https://learning.oreilly.com/library/view/~/9781119744726/?ar
|x Verlag
|3 Volltext
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|a 332
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|a 657/.98
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|a 300
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|a 330
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|a This title provides the tools necessary to go beyond the theory and create value-added services for accountants' clients. In the not-for-profit arena. This book allows readers to examine, evaluate, and perform case studies, which will enhance their working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under generally accepted accounting principles. Key topics include: -Financial statement presentation, including FASB's financial reporting standard -Statement of activities -Statement of financial position and statement of cash flow -Note disclosures -Contribution concepts -Functional expense and allocation of costs -Endowments -Operating versus non-operating -Split interest agreements and beneficial trusts -Agency transactions -Programmatic investments -Common financial statement mistakes
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