In the name of of Allah the Merciful

دانلود کتاب حسابداری و گزارشگری برای سازمان های غیر انتفاعی

Accounting and Reporting for Not–for–Profit Organizations | Melisa F. Galasso | ISBN: 1119744725, 978-1119744726, B08C4PNCMQ

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سال انتشار: 2020

تعداد صفحات: 140

زبان فایل: انگلیسی

فرمت فایل: pdf

حجم فایل: 7MB

ناشر: Wiley

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