Wiley GAAP 2007 - Book

Wiley GAAP 2007 - Software

Wiley GAAP 2007
(Book and CD ROM Set)

Unified Reporting for Non Profit
Table of Contents:
Figures,Tables,Exhibits,and Worksheet.
Foreword.

Acknowledgments.

The Authors.

Technical Advisory Group.

Participating Organizations.

Introduction.

PART 1: INTRODUCTION, OVERVIEW, AND PERSPECTIVE.

1 What Is a Not-for-Profit Organization?

2 America s Not-for-Profit Sector.

3 The Pivotal Role of IRS Form 990 in Financial Reporting.

4 Information Technology and Financial Reporting.

PART 2: KEY BUILDING BLOCKS OF A UNIFIED FINANCIAL REPORTING SYSTEM.

5 Unified Chart of Accounts.

6 Activity-Level Accounting and Reporting for Revenue and Expenses.

7 Functionalized Trial Balance Report.

8 Allocation of Expenses.

9 Staff Time Recording and Reporting.

PART 3: UNIFIED INTERNAL AND EXTERNAL FINANCIAL REPORTS ALIGNED WITH FORM.

10 Financial Reports:Overview.

11 GAAP Financial Statements.

12 IRS Form 990 Financial Statements.

13 Uniform Government Grant Reports.

14 Corporate and Foundation Grant Budgeting and Reporting.

15 Reporting to United Ways and Other Grant Makers.

16 Financial Reporting for Internal Management Purposes.

Conclusion.

RESOURCES A IRS Form 990 and Schedule A for 1999.

B Content of Unified Chart of Accounts by Account Number.

C Cross-Referencing Your Not-for-Profit Organization s Chart of Accounts to the Unified Chart of Accounts: Cross-Reference Worksheet and Keyword Index.

D Examples of Employee Time Sheets.

E Summary of State Registration and Filing Requirements for Not-for-Profit Organizations.

F National Taxonomy of Exempt Entities:Activity Codes.

G Voluntary Standard-Setting and Evaluation Groups for Not-for-Profit Organizations.

H A Brief History of Financial Accounting and Reporting Standards for Not-for-Profit Organizations.

I Accountability for Service Efforts and Accomplishments.

J Selected Form 990 and Management and Technical Assistance Web Sites.

Notes.

Bibliography.

Index.