Provides a diagnostic test so readers can determine their strengths and weaknesses, reviews major topics on the exam, and includes two full-length practice exams with answers and explanations
The most practical, authoritative guide to not-for-profit GAAP
Wiley Not-for-Profit GAAP 2012 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations.
Inhoudsopgave:
Preface vii
About the Authors ix
Not-for-Profit Accounting Literature xi
Part 1 Overview of Not-for-Profit Organizations
Chapter 1 Overview of Not-for-Profit Organizations 3
Chapter 2 Cash versus Accrual Basis Accounting 9
Part 2 Basic Financial Statements
Chapter 3 Statement of Financial Position 21
Chapter 4 Statement of Activities 27
Chapter 5 Statement of Cash Flows 37
Chapter 6 Other Financial Statement Issues 51
Part 3 Specific Not-for-Profit Accounting Topics
Chapter 7 Fund Accounting 73
Chapter 8 Net Assets 85
Chapter 9 Contributions, Pledges, and Noncash Contributions 93
Appendix A Checklist 120
Appendix B Checklist 122
Appendix C Checklist 124
Appendix D Checklist 126
Appendix E Checklist 128
Appendix F Checklist 131
Appendix G Checklist 135
Chapter 10 Investments 137
Chapter 11 Affiliated Organizations 159
Appendix A Checklist 180
Chapter 12 Split-Interest Agreements 183
Chapter 13 Fund-Raising and Joint Costs 195
Appendix A Checklist 207
Chapter 14 Functional Reporting 209
Chapter 15 Collections 215
Part 4 Other Accounting-Related Not-for-Profit Topics
Chapter 16 Accounting for Specific Types of Not-for-Profits 221
Associations and Professional Societies 222
Churches 224
Clubs 225
Libraries 227
Museums 227
Performing Arts Organizations 228
Private Foundations 230
Religious Organizations other than Churches 232
Research and Scientific Organizations 233
Private Elementary and Secondary Schools 234
Public Broadcasting Systems 235
Chapter 17 Importance of Budgets to a Not-for-Profit 237
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 257
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations
Chapter 19 Current Assets and Current Liabilities 315
Chapter 20 Inventory 323
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 333
Chapter 22 Intangible Assets 347
Chapter 23 Contingencies 355
Chapter 24 Mergers and Acquisitions 369
Chapter 25 Accounting for Pensions and Postretirement Benefits 387
Chapter 26 Long-Term Liabilities 427
Chapter 27 Accounting Changes 445
Chapter 28 Accounting for Leases 453
Chapter 29 Financial Instruments 489
Chapter 30 Capitalization of Interest Costs 503
Appendix: Disclosure Checklist 509
Index 539
Extra informatie:
Ingenaaid: paperback,kaft slap, 549 pagina's
Verschenen: februari 2012
Gewicht: 844 gram
Formaat: 241 x 191 x 32 mm
John Wiley & Sons Inc
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Larkin, Richard F., Wiley Not-for-Profit GAAP 2012
Prijs van Euro 89.95 voor Euro 83.65
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Levertijd: 5 tot 7 werkdagen
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Barron`s AP English Literature and Composition
Prijs Euro 17.95
Reviews subjects on the test, offers test-taking strategies and tips on essay writing, and includes five full-length practice exams with answers and explanations
Extra informatie:
Ingenaaid: paperback,kaft slap, 378 pagina's
Verschenen: februari 2012
Gewicht: 590 gram
Formaat: 279 x 210 x 19 mm
Barrons Educational Series Inc
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Ehrenhaft, George, Barron`s AP English Literature and Composition
Prijs Euro 17.95
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Gruselgeschichten für Kids Gänsehaut im Deutschunterricht
Prijs Euro 19.75
Die neue Reihe für Kids begeistert mit einem Feuerwerk guter Geschichten und kreativer Impulse. Wer spannende, humorvolle und zudem literarisch reizvolle Erzählung
Taal / Language : German
Extra informatie:
Ingenaaid: paperback,kaft slap, 56 pagina's
Verschenen: februari 2012
Gewicht: 222 gram
Formaat: 295 x 210 x 10 mm
Kohl Verlag
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Tiemann, Hans-Peter, Gruselgeschichten für Kids Gänsehaut im Deutschunterricht
Prijs Euro 19.75
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Globales Lernen
Hunger in der Welt - und unsere Ernährung
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Wer trägt die Schuld daran, dass viele Menschen auf der Welt an Hunger leiden? Wir selbst haben einen direkten Einfluss darauf! Eine komplexe, aber dennoch durchgehende K
Taal / Language : German
Extra informatie:
Ingenaaid: paperback,kaft slap, 48 pagina's
Verschenen: februari 2012
Gewicht: 194 gram
Formaat: 296 x 208 x 15 mm
Buch Verlag Kempen
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Rompa, Regine, Globales Lernen
Prijs Euro 16.45
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