The Simplified Guide to Not for Profit Accounting Formation Reporting 1st Edition by Laurence Scot ISBN 0470575441 9780470575444
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Product details:
ISBN 10: 0470575441
ISBN 13: 9780470575444
Author: Laurence Scot
The Simplified Guide to Not for Profit Accounting Formation Reporting 1st Table of contents:
CHAPTER 1 – Introduction
Definitions
Unique Characteristics and Types of NFPs
CHAPTER 2 – NFP Organization Formation
How Does One Start an NFP?
Exemption Applications and Other Registrations
Who Regulates Not-for-Profits?
CHAPTER 3 – NFP Organizational Structure
Typical Reporting and Responsibility Structure
Role of the Board of Directors and Committees
Role of Management and Staff
Role of Accounting Department
CHAPTER 4 – Introduction to NFP Accounting and Reporting
Basic Tenets/Principals of Internal Controls Systems
NFP Accounting Rules and GAAP
Basic Tenets/Principles Underlying Accounting
CHAPTER 5 – NFP Accounting System and Financial Statements
Automated Bookkeeping
Accounting Software
General Ledger and Chart of Accounts
Introduction to NFP Financial Statements
Statement of Financial Position
Statement of Activities
Statement of Cash Flows
Statement of Functional Expenses
Notes to Financial Statements
CHAPTER 6 – Assets—Concepts and Data Flow
Computerized Data Flow: An Illustration
Assets—General
Cash and Receivables
Prepaid Expenses, Inventory, and Collections
Investments
Property and Equipment, Depreciation, and Other Assets
Reconciliations
CHAPTER 7 – Liabilities and Net Assets—Concepts and Data Flow
Accounts Payable and Accrued Expenses
Loans and Notes Payable
Deferred Revenue and Other Liabilities
Contingencies and Commitments
Net Assets
CHAPTER 8 – Accounting for Support and Revenue
Contributions and Release of Restricted Funds
Contributed Goods, Facilities, and Services
Government Grants
Program Service Revenue and Membership Dues
Fund-Raising (Special) Events
Investment and Other Income
CHAPTER 9 – Accounting for Personnel Costs and Other Expenses
Employee Classification
Payroll and Payroll-Tax Processing and Reporting
Accounting for Payroll and Related Expenses
Expense Allocations, Fund-Raising Activities, and Joint Costs
Rental Expenses Related to Operating Leases
Pension and Retirement Plans
CHAPTER 10 – Investments, Pooling, and Split-Interest Agreements
Restricted Investments
Allocation of Pooled Funds and Donor Advised Funds
Split-Interest Agreements
CHAPTER 11 – Subsidiaries and Interrelated Entities
Accounting for Investments in For-Profit Entities
Accounting for Interrelated NFP Entities
CHAPTER 12 – Budget Development and Applications
Budget Preparation
Budget Format
CHAPTER 13 – Special Types of NFP Organizations
Membership Organizations (Professional and Business Associations and Leagues)
Civic Leagues, Local Development Corporations (LDCs), and Business Improvement …
Churches (includes synagogues and mosques)
Museums and Cultural Institutions
Libraries (Nongovernmental)
Social Clubs
Chapters, Branches, and Affiliates of National or Larger NFPs
Colleges and Universities
Other Specialized Not-for-Profit Entities
CHAPTER 14 – Regulatory Reporting (990, 990-T, and 990-PF)
Regulatory Reporting Requirements
Unrelated Business Income and Reporting (IRS Form 990-T)
History of Federal Form 990 (Return of Organization Exempt from Income Tax)
The New Form 990
990 Sections (Part I-XI) and Schedules (A-R)
Private Foundation Returns (IRS Form 990-PF)
CHAPTER 15 – Contribution/Grant Applications and Reporting
Obtaining Support from Individuals, Foundations, Government, and Others
Reporting to Donors and Government Agencies
Federal Grants and Reporting
CHAPTER 16 – Audits—Preparation and Response
Certified Financial Audits
Local- and State-Agency Audits
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