Not-for-Profit Reporting : GAAP Plus Tax, Financial, and Regulatory Requirements
by Becker, Howard; Terrano, Richard J.Format: Paperback
Pub. Date: 2006-12-15
Publisher(s): Cch Inc
Other versions by this Author
List Price: $169.00
Buy New
In Stock
$34.48
Rent Textbook
Select for Price
Used Textbook
We're Sorry
Sold Out
eTextbook
We're Sorry
Not Available
How Marketplace Works:
- This item is offered by an independent seller and not shipped from our warehouse
- Item details like edition and cover design may differ from our description; see seller's comments before ordering.
- Sellers much confirm and ship within two business days; otherwise, the order will be cancelled and refunded.
- Marketplace purchases cannot be returned to eCampus.com. Contact the seller directly for inquiries; if no response within two days, contact customer service.
- Additional shipping costs apply to Marketplace purchases. Review shipping costs at checkout.
Summary
Written by fellow practitioners, CCH's Not-for-Profit Reporting helps experienced CPAs efficiently perform not-for-profit accounting and prepare complete financial statements in accordance with GAAP while fulfilling tax, financial, and regulatory requirements. The book puts the entire world of not-for-profit accounting-from issues in the GAAP hierarchy to financial presentation and regulatory reporting-at your fingertips. To make your audits more focused and efficient, Not-for-Profit Reporting provides pertinent observations gleaned from practice, along with clear examples and sample financial statements for different types of entities. And because Not-for-Profit Reporting is peer reviewed, you and your clients can have confidence in its analysis. This is a one-stop reference that gives you the resources you need to satisfy all of your requirements.
Table of Contents
| Preface | p. vii |
| Acknowledgments | p. xi |
| About the Authors | p. xiii |
| Introduction and Background | |
| Introduction | p. 1.01 |
| Overview of Current Pronouncements | p. 2.01 |
| Accounting for Not-for-Profit Organizations | |
| Revenues | p. 3.01 |
| Expenses | p. 4.01 |
| Assets | p. 5.01 |
| Liabilities | p. 6.01 |
| Organizational Issues | p. 7.01 |
| External Financial Reporting | |
| Overview of External Financial Reporting | p. 8.01 |
| Note Disclosures | p. 9.01 |
| Cash Flows | p. 10.01 |
| Display of Certain GAAP Transactions | p. 11.01 |
| Service Efforts and Accomplishments | p. 12.01 |
| Regulatory Financial Reporting | |
| Tax Reporting Requirements | p. 13.01 |
| Payroll and Miscellaneous Requirements | p. 14.01 |
| Office of Management and Budget | p. 15.01 |
| Cost Accounting Standards | p. 16.01 |
| Sample Financial Statements-Net Asset Class Model | p. APP-A.01 |
| Sample Financial Statements-Specialized Organizations | p. APP-B.01 |
| Abbreviations | p. ABB.01 |
| Accounting Resources on the Web | p. WEB.01 |
| Cross-Reference | p. CR.01 |
| Index | p. IND.01 |
| Table of Contents provided by Ingram. All Rights Reserved. |
An electronic version of this book is available through VitalSource.
This book is viewable on PC, Mac, iPhone, iPad, iPod Touch, and most smartphones.
By purchasing, you will be able to view this book online, as well as download it, for the chosen number of days.
Digital License
You are licensing a digital product for a set duration. Durations are set forth in the product description, with "Lifetime" typically meaning five (5) years of online access and permanent download to a supported device. All licenses are non-transferable.
More details can be found here.
A downloadable version of this book is available through the eCampus Reader or compatible Adobe readers.
Applications are available on iOS, Android, PC, Mac, and Windows Mobile platforms.
Please view the compatibility matrix prior to purchase.