The ABCs of Not-For-Profit Accounting and Financial/990 Reporting (Hardcover, 1)

CHAPTER 1:?INTRODUCTION.?CHAPTER 2:?NOT-FOR-PROFIT (NFP) FORMATION & OBTAINING

INCOME TAX EXEMPTION.?CHAPTER 3:?NFP OVERSIGHT AND MANAGEMENT.?CHAPTER 4:?NFP INTERNAL CONTROLS AND ACCOUNTING SYSTEM.?CHAPTER 5:?GENERALLY ACCEPTED the NFP ACCOUNTING RULES (GAAP).?CHAPTER 6:?ACCOUNTING FOR ASSETS (INCLUDING RECEIVABLES?& OPERATING LEASES).?CHAPTER 7:?ACCOUNTING FOR LIABILITIES & NET ASSETS.?CHAPTER 8:?ACCOUNTING FOR SUPPORT AND REVENUE (INCLUDING CONTRIBUTIONS & GOVERNMENT GRANTS).?CHAPTER 9:?FISCAL SPONSORS, FISCAL AGENTS & DONOR ADVISED FUNDS.?CHAPTER 10:?ACCOUNTING FOR PERSONNEL AND OTHER EXPENSES.?CHAPTER 11:?NFP FINANCIAL STATEMENTS.?CHAPTER 12:?INVESTMENTS, POOLING, AND SPLIT-INTEREST AGREEMENTS.?CHAPTER 13:?SUBSIDIARIES & INTER-RELATED ENTITIES.?CHAPTER 14:?BUDGET DEVELOPMENT AND APPLICATIONS.?CHAPTER 15:?SPECIAL TYPES OF NFP ORGANIZATIONS.?CHAPTER 16:?REGULATORY REPORTING (990, 990-T, & 990-PF).?CHAPTER 17:? ? ? ? ?CONTRIBUTIONS/GRANT APPLICATIONS & REPORTING.?CHAPTER 18:?AUDITS ? TYPES AND PROCEDURES.?CHAPTER 19:?CONCLUSION.?APPENDIX A:?TAX-EXEMPT ORGANIZATION REFERENCE CHART.?APPENDIX B:?SAMPLE NFP CHART OF ACCOUNTS.?APPENDIX C:?ABBREVIATIONS