CONTENTS

Preface

About the Authors

Not-for-Profit Accounting Literature

Part 1 Overview of Not-for-Profit Organizations

Chapter 1 Overview of Not-for-Profit Organizations

Chapter 2 Cash versus Accrual Basis Accounting

Part 2 Basic Financial Statements

Chapter 3 Statement of Financial Position

Chapter 4 Statement of Activities

Chapter 5 Statement of Cash Flows

Chapter 6 Other Financial Statement Issues

Part 3 Specific Not-for-Profit Accounting Topics

Chapter 7 Fund Accounting

Chapter 8 Net Assets

Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions

Chapter 10 Investments

Chapter 11 Affiliated Organizations

Chapter 12 Split-Interest Agreements

Chapter 13 Fundraising and Joint Costs

Chapter 14 Functional Reporting

Chapter 15 Collections

Part 4 Other Accounting-Related Not-for-Profit Topics

Chapter 16 Accounting for Specific Types of Not-for-Profits

Chapter 17 Importance of Budgets to a Not-for-Profit

Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements

Part 5 General Accounting Topics Applied to Not-for-Profit Organizations

Chapter 19 Current Assets and Current Liabilities

Chapter 20 Inventory

Chapter 21 Long-Lived Assets, Depreciation, and Impairment

Chapter 22 Intangible Assets

Chapter 23 Contingencies

Chapter 24 Mergers and Acquisitions

Chapter 25 Accounting for Pensions and Postretirement Benefits

Chapter 26 Long-Term Liabilities

Chapter 27 Accounting Changes

Chapter 28 Accounting for Leases

Chapter 29 Financial Instruments ...

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