Summary
"Now in a second edition, Not-for-Profit Accounting Made Easy, Second Edition shows you how to read and understand a nonprofit financial statement, while providing you with a basic understanding of the accounting and financial reporting practices of a nonprofit." "With updated GAAP hierarchy discussions including the PCAOB and its impact on standards setting and applicability to nonprofit organizations, this book offers a wealth of practical information on putting accounting principles to work for your nonprofit."--BOOK JACKET.
Author Biography
WARREN RUPPEL, CPA, began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. Mr. Ruppel has since served as the chief financial officer of an international not-for-profit organization and is currently the Assistant Comptroller responsible for accounting and financial reporting for New York City. He is the author of many successful Wiley GAAP guides as well as other titles.
Table of Contents
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Chapter 1: Understanding the Basics of Not-for-Profit Accounting. |
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Chapter 2: Basic Financial Statements of a Not-for-Profit Organization. |
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Chapter 3: Accounting for Contributions. |
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Chapter 4: Accounting for Investments and Financial Instruments. |
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Chapter 5: Accounting for Activities with Joint Costs and Indirect Cost Allocation. |
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Chapter 6: Affiliated Organizations. |
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Chapter 8: Split-Interest Agreements. |
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Chapter 9: Accounting for Pension and Other Postretirement Employee Benefit Plans. |
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Chapter 10: Lease Accounting Fundamentals. |
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Chapter 11: Analyzing the Financial Health of Not-for-Profit Organizations. |
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Chapter 12: Current Developments in Not-for-Profit GAAP. |
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