Not-for-Profit Accounting Field Guide 2002 Book

1	Overview of the Distinguishing Characteristics of Not-for-Profit Organizations	1
2	Basic Financial Statements of a Not-for-Profit Organization	11
3	Fund Accounting	44
4	Net Asset Classifications	53
5	Contributions, Pledges, and Noncash Contributions	57
	Appendix A Checklist	77
	Appendix B Checklist	80
	Appendix C Checklist	83
	Appendix D Checklist	85
	Appendix E Checklist	88
	Appendix F Checklist	91
6	Investments	96
7	Affiliated Organizations	105
	Appendix A Checklist	123
8	Fund-Raising and Joint Costs	127
9	Split-Interest Agreements	138
10	Collections	147
11	Accounting for Specific Types of Not-for-Profits	151
12	Importance of Budgets to a Not-for-Profit	168
13	Principal Federal and State Tax Reporting and Regulatory Requirements	175
14	Inventory	195
15	Long-Lived Assets, Depreciation, and Impairment	199
16	Intangible Assets	207
17	Contingencies	212
18	Accounting for Pensions and Postretirement Benefits	216
19	Long-Term Liabilities and Extinguishment of Debt	227
20	Accounting Changes	231
21	Accounting for Leases	237
22	Financial Instruments	240
23	Capitalization of Interest Costs	249
	Index	253