Accounting and Reporting for Not-for-Profit Organizations

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This title provides the tools necessary to go beyond the theory and create value-added services for accountants' clients. In the not-for-profit arena. This book allows readers to examine, evaluate, and perform case studies, which will enhance their working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under generally accepted accounting principles. Key topics include: * Financial statement presentation, including FASB's financial reporting standard * Statement of activities * Statement of financial position and statement of cash flow * Note disclosures * Contribution concepts * Functional expense and allocation of costs * Endowments * Operating versus non-operating * Split interest agreements and beneficial trusts * Agency transactions * Programmatic investments * Common financial statement mistakes