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Not for Profit Accounting Made Easy 2nd Edition by Warren Ruppel ISBN 0471789798 978-0471789796

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Not for Profit Accounting Made Easy 2nd Edition Warren Ruppel Digital Instant Download

Author(s): Warren Ruppel
ISBN(s): 9780471789796, 0470169753
Edition: 2
File Details: PDF, 1.13 MB
Year: 2007
Language: english
SKU: EB-1657648 Category: Tag:

Not for Profit Accounting Made Easy 2nd Edition by Warren Ruppel – Ebook PDF Instant Download/Delivery:  0471789798,  978-0471789796
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Product details: 

ISBN 10:  0471789798

ISBN 13:  978-0471789796

Author:  Warren Ruppel
A hands-on guide to the ins and outs of nonprofit accounting

Not-for-Profit Accounting Made Easy, Second Edition equips you with the tools you need to run the financial and accounting operations within your nonprofit organization. Even if you do not have a professional understanding of accounting principles and financial reporting, this handy guide makes it all clear with complex accounting rules explained in terms nonaccountants can easily understand in order to help you better fulfill your managerial and fiduciary duties. Always practical and never overtechnical, this helpful guide conforms to FASB and AICPA standards and:
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Discusses federal single audit and its impact on nonprofits
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Offers examples of various types of split-interest agreements
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Shows you how to read and understand a nonprofit financial statement
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Explains financial accounting and reporting standards
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Helps you become conversant in the rules and principles of accounting
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Updates board members, executive directors, and other senior managers on the accounting basics they should know for day-to-day operations
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Features tables, exhibits, and charts that illustrate the content in a simple and easy-to-understand manner

Suitable for fundraising managers and executives–as well as anyone who needs to read and understand a nonprofit financial statement–this is the ultimate not-an-accountant’s guide to nonprofit accounting.

Table of contents: 

Chapter 1. Understanding the Basics of Not-for-Profit Accounting

  • What Are Generally Accepted Accounting Principles?

  • Why Is Preparing GAAP Financial Statements Important?

  • Definitions and Examples of Assets, Liabilities, Revenues, and Expenses Usually Found in Not-for-Profit Organizations’ Financial Statements

  • What Is Meant by the Accrual Basis of Accounting? How Does This Differ from the Cash Basis of Accounting, and Which Is Better?

  • What Happened to Fund Accounting?

  • Summary

Chapter 2. Basic Financial Statements of a Not-for-Profit Organization

  • Statement of Financial Position

  • Statement of Activities

  • Statement of Cash Flows

  • Summary

Chapter 3. Accounting for Contributions

  • When Should Contributions Be Recorded?

  • Understanding the Impact of Donor Restrictions on the Reporting of Contributions

  • Accounting for Contributed Services

  • Accounting for Other Noncash Contributions

  • Pass-Through Contributions

  • Summary

Chapter 4. Accounting for Investments and Financial Instruments

  • Accounting for Investments

  • Accounting and Financial Reporting for Financial Instruments

  • Summary

Chapter 5. Accounting for Activities with Joint Costs and Indirect Cost Allocation

  • Accounting for the Costs of Activities that Include Fund-Raising

  • Allocation Methods

  • Indirect Cost Allocation Plans

  • Summary

Chapter 6. Affiliated Organizations

  • Affiliated Organizations

  • For-Profit Subsidiaries

  • Related-Party Disclosures

  • Summary

Chapter 7. Collections

  • What Is a Collection?

  • Accounting for Collections

  • Summary

Chapter 8. Split-Interest Agreements

  • Accounting Fundamentals

  • Revocable Split-Interest Agreements

  • Irrevocable Split-Interest Agreements

  • Examples of Split-Interest Agreements

  • Summary

Chapter 9. Accounting for Pension and Other Postretirement Employee Benefit Plans

  • Accounting for Pension Plans

  • Determining Pension Expense

  • Determining Pension Liability

  • Actuarial Assumptions and Calculations

  • Required Disclosures

  • Deferred Compensation Plans

  • Other Postretirement Benefits

  • Disclosures

  • Summary

Chapter 10. Lease Accounting Fundamentals

  • Lease Accounting

  • Operating versus Capital Leases

  • Operating Leases

  • Operating Leases with Scheduled Rent Increases

  • Free Rent Periods

  • Capital Leases

  • Summary

Chapter 11. Analyzing the Financial Health of Not-for-Profit Organizations

  • Financial Statement Analysis

  • Independent Auditor’s Report

  • Comparative Financial Statements

  • Functional Expense Ratios and Other Analyses

  • Budget Considerations in Financial Analysis

  • Relation of the Budget to the Financial Statements

  • Methods of Budgetary Control

  • Summary

Chapter 12. Current Developments in Not-for-Profit GAAP

  • Recent FASB Statements

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Tags: Warren Ruppel, Not for Profit, Accounting Made Easy