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| Authoritative Accounting Pronouncements | xi | |
| Part 1 | Overview of a Not-for-Profit Organization | |
| 1 | Basic Structure of a Not-for-Profit Organization | 3 |
| 2 | Cash versus Accrual Basis Accounting | 7 |
| Part 2 | Basic Financial Statements | |
| 3 | Statement of Financial Position | 19 |
| 4 | Statement of Activities | 24 |
| 5 | Statement of Cash Flows | 35 |
| 6 | Other Financial Statement Issues | 49 |
| Part 3 | Specific Not-for-Profit Accounting Topics | |
| 7 | Fund Accounting | 69 |
| 8 | Net Assets | 82 |
| 9 | Contributions, Pledges, and Noncash Contributions | 87 |
| Appendix A Checklist | 105 | |
| Appendix B Checklist | 107 | |
| Appendix C Checklist | 109 | |
| Appendix D Checklist | 111 | |
| Appendix E Checklist | 113 | |
| Appendix F Checklist | 116 | |
| 10 | Investments | 120 |
| 11 | Affiliated Organizations | 132 |
| Appendix A Checklist | 148 | |
| 12 | Split-Interest Agreements | 151 |
| 13 | Fund-Raising and Joint Costs | 160 |
| 14 | Functional Reporting | 175 |
| 15 | Collections | 180 |
| Part 4 | Other Accounting-Related Not-for-Profit Issues Topics | |
| 16 | Accounting for Specific Types of Not-for-Profits | 187 |
| Associations and Professional Societies | 188 | |
| Churches | 190 | |
| Clubs | 191 | |
| Libraries | 193 | |
| Museums | 193 | |
| Performing Arts Organizations | 194 | |
| Private Foundations | 196 | |
| Religious Organizations other than Churches | 198 | |
| Research and Scientific Organizations | 199 | |
| Private Elementary and Secondary Schools | 200 | |
| Public Broadcasting Systems | 201 | |
| 17 | Importance of Budgets to a Not-for-Profit | 203 |
| 18 | Principal Federal and State Tax Reporting and Regulatory Requirements | 222 |
| Part 5 | General Accounting Topics Applied to Not-for-Profit Organizations | |
| 19 | Current Assets and Current Liabilities | 273 |
| 20 | Inventory | 281 |
| 21 | Long-Lived Assets, Depreciation, and Impairment | 289 |
| 22 | Intangible Assets | 302 |
| 23 | Contingencies | 308 |
| 24 | Business Combinations | 317 |
| 25 | Accounting for Pensions and Postretirement Benefits | 327 |
| 26 | Long-Term Debt and Restructuring Troubled Debt | 361 |
| 27 | Accounting Changes | 377 |
| 28 | Accounting for Leases | 390 |
| 29 | Financial Instruments | 428 |
| 30 | Capitalization of Interest Costs | 439 |
| Appendix | Disclosure Checklist | 445 |
| 2002 Self-Study CPE Program | 467 | |
| Index | 497 |
| Price | Condition | Delivery | Seller | Action |
| $99.99 | Digital |
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Add Not-for-Profit GAAP 2002 : Interpretation & Application of Generally Accepted Accounting Principles, Updated annually, a comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with the generally accepted accounting principles (GAAP). Written to meet, Not-for-Profit GAAP 2002 : Interpretation and Application of Generally Accepted Accounting Principles to the inventory that you are selling on WonderClubX
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Add Not-for-Profit GAAP 2002 : Interpretation & Application of Generally Accepted Accounting Principles, Updated annually, a comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with the generally accepted accounting principles (GAAP). Written to meet, Not-for-Profit GAAP 2002 : Interpretation and Application of Generally Accepted Accounting Principles to your collection on WonderClub |