目次

Chapter 1 Responsibilities for Fiscal Management 1 PART ONE KEY FINANCIAL CONCEPTS 13 Chapter 2 Accounting Distinctions between Not–for–Profit and Commercial Organizations 15 Chapter 3 Cash– versus Accrual–Basis Accounting 23 Chapter 4 Fund Accounting and Internal Financial Reporting 33 Chapter 5 Fixed Assets and Depreciation 49 Chapter 6 Investment Income, Gains and Losses, and Endowment Funds 61 Chapter 7 Affiliated Organizations, Pass–Through Transactions, and Mergers 79 Chapter 8 Contributions, Pledges, and Noncash Contributions 101 Chapter 9 Accounting Issues Relating to Fundraising 139 PART TWO FINANCIAL STATEMENT PRESENTATION 155 Chapter 10 Cash–Basis Financial Statements 157 Chapter 11 Accrual–Basis Financial Statements 169 Chapter 12 Multiclass Financial Statements 181 PART THREE ACCOUNTING AND REPORTING GUIDELINES 229 Chapter 13 Voluntary Health and Welfare Organizations 231 Chapter 14 Colleges and Universities 263 Chapter 15 The External Financial Statement Reporting Model for Public Colleges and Universities and Other Not–for–Profit Organizations Reporting under the GASB 273 Chapter 16 Health Care Providers 301 Chapter 17 Accounting Standards for Other Not–for–Profit Organizations 343 Chapter 18 Special Accounting Issues for Specific Organizations 355 Chapter 19 The Financial Accounting Standards Board and Future Trends in Not–for–Profit Accounting 373 PART FOUR CONTROLLING THE NOT–FOR–PROFIT ORGANIZATION 393 Chapter 20 The Importance of Budgeting 395 Chapter 21 Avoiding Bankruptcy 419 Chapter 22 Small Organizations???Obtaining the Right Accountant 435 Chapter 23 Small Organizations???Providing Internal Control 443 Chapter 24 Effective Internal Accounting Control for Not–for–Profit Organizations 455 Chapter 25 Independent Audits 483 Chapter 26 Investments 511 PART FIVE PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS 527 Chapter 27 E–Business for Not–for–Profit Organizations: How Can Not–for–Profits Manage the Risks to Maximize E–Business Opportunities? 529 Chapter 28 Principal Tax Requirements 565 Chapter 29 Audits of Federally Funded Programs 617 PART SIX SETTING UP AND KEEPING THE BOOKS 631 Chapter 30 Cash–Basis Bookkeeping 633 Chapter 31 Simplified Accrual–Basis Bookkeeping 651 Chapter 32 Full Accrual–Basis Bookkeeping 671 Chapter 33 Fund Accounting Bookkeeping 689 Chapter 34 Automating the Accounting Records 703 Appendix A Accounting and Disclosure Guide for Not–for–Profit Organizations 717 Appendix B Code of Conduct 729 Appendix C Basic Template for an Audit Committee Charter 741 Index 749