AUD Library Catalog

Image from Google Jackets
Normal view MARC view

Not-for-profit accounting made easy / Warren Ruppel.

By: Publication details: New York : John Wiley & Sons, c2002.Description: viii, 248 p. : ill. ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 0471206792 :
Subject(s): LOC classification:
  • HF5686.N56 R86 2002
Contents:
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? -- Basic Financial Statements of a Not-for-Profit Organization -- Statement of Financial Position -- Statement of Activities -- Statement of Cash Flows -- 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 -- Accounting for Investments and Financial Instruments -- Accounting for Investments -- Accounting and Financial Reporting for Financial Instruments -- 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 -- Affiliated Organizations -- Affiliated Organizations -- For-Profit Subsidiaries -- Related Party Disclosures -- Collections -- What is a Collection? -- Accounting for Collections -- Split-Interest Agreements -- Accounting Fundamentals -- Revocable Split-Interest Agreements -- Irrevocable Split-Interest Agreements -- Examples of Split-Interest Agreements -- 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 -- Lease Accounting Fundamentals -- Lease Accounting -- Operating versus Capital Leases -- Operating Leases -- Operating Leases with Scheduled Rent Increases -- Free Rent Periods -- Capital Leases -- 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 -- Current Developments in Not-for-Profit GAAP -- Recent FASB Statements -- FASB Project on Not-for-Profit Combinations -- AICPA Exposure Draft on Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment.
Holdings
Item type Current library Home library Shelving location Call number Status Date due Barcode
Books Books American University in Dubai American University in Dubai Main Collection HF 5686 .N56 R86 2002 (Browse shelf(Opens below)) Available 633487

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? -- Basic Financial Statements of a Not-for-Profit Organization -- Statement of Financial Position -- Statement of Activities -- Statement of Cash Flows -- 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 -- Accounting for Investments and Financial Instruments -- Accounting for Investments -- Accounting and Financial Reporting for Financial Instruments -- 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 -- Affiliated Organizations -- Affiliated Organizations -- For-Profit Subsidiaries -- Related Party Disclosures -- Collections -- What is a Collection? -- Accounting for Collections -- Split-Interest Agreements -- Accounting Fundamentals -- Revocable Split-Interest Agreements -- Irrevocable Split-Interest Agreements -- Examples of Split-Interest Agreements -- 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 -- Lease Accounting Fundamentals -- Lease Accounting -- Operating versus Capital Leases -- Operating Leases -- Operating Leases with Scheduled Rent Increases -- Free Rent Periods -- Capital Leases -- 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 -- Current Developments in Not-for-Profit GAAP -- Recent FASB Statements -- FASB Project on Not-for-Profit Combinations -- AICPA Exposure Draft on Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment.

There are no comments on this title.

to post a comment.
  • Monday - Friday
  • 8:00 AM - 5:00 PM
  • Saturday - Sunday
  • Closed
  • Phone: +971 431 83183
  • Email: Library@aud.edu
  • Address: Sheikh Zayed Road -- P.O. Box 28282, Dubai, AE
  • Map & Directions