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More About This Title Wiley Not-for-Profit GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles
English
Marie DiTommaso, CPA, (Woodcliff Lake, NJ) is a partner in her own CPA practice, DiTommaso & Ruppel, CPAs. She has over 20 years of experience in accounting and financial reporting in both the not-for-profit and commercial accounting environments.
English
About the Authors ix
Not-for-Profit Accounting Literature xi
Part 1 Overview of Not-for-Profit Organizations
Chapter 1 Overview of Not-for-Profit Organizations 3
Chapter 2 Cash versus Accrual Basis Accounting 9
Part 2 Basic Financial Statements
Chapter 3 Statement of Financial Position 21
Chapter 4 Statement of Activities 27
Chapter 5 Statement of Cash Flows 37
Chapter 6 Other Financial Statement Issues 51
Part 3 Specific Not-for-Profit Accounting Topics
Chapter 7 Fund Accounting 73
Chapter 8 Net Assets 85
Chapter 9 Contributions, Pledges, and Noncash Contributions 93
Appendix A Checklist 120
Appendix B Checklist 122
Appendix C Checklist 124
Appendix D Checklist 126
Appendix E Checklist 128
Appendix F Checklist 131
Appendix G Checklist 135
Chapter 10 Investments 137
Chapter 11 Affiliated Organizations 159
Appendix A Checklist 180
Chapter 12 Split-Interest Agreements 183
Chapter 13 Fund-Raising and Joint Costs 195
Appendix A Checklist 207
Chapter 14 Functional Reporting 209
Chapter 15 Collections 215
Part 4 Other Accounting-Related Not-for-Profit Topics
Chapter 16 Accounting for Specific Types of Not-for-Profits 221
Associations and Professional Societies 222
Churches 224
Clubs 225
Libraries 227
Museums 227
Performing Arts Organizations 228
Private Foundations 230
Religious Organizations other than Churches 232
Research and Scientific Organizations 233
Private Elementary and Secondary Schools 234
Public Broadcasting Systems 235
Chapter 17 Importance of Budgets to a Not-for-Profit 237
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 257
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations
Chapter 19 Current Assets and Current Liabilities 315
Chapter 20 Inventory 323
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 333
Chapter 22 Intangible Assets 347
Chapter 23 Contingencies 355
Chapter 24 Mergers and Acquisitions 369
Chapter 25 Accounting for Pensions and Postretirement Benefits 387
Chapter 26 Long-Term Liabilities 427
Chapter 27 Accounting Changes 445
Chapter 28 Accounting for Leases 453
Chapter 29 Financial Instruments 489
Chapter 30 Capitalization of Interest Costs 503
Appendix: Disclosure Checklist 509
Index 539
