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商品詳細
Financial and Accounting Guide for Not-for-Profit Organizations : 6th ed., 2002 Cumulative Supplement.
・ISBN 978-0-471-41945-7 paper
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| 著者・編者 | Gross, Malvern J., Jr. / Larkin, R. F. / McCarthy, J. H., |
|---|---|
| シリーズ | Wiley Nonprofit Law, Finance, and Management Series |
| 出版社 | (Wiley, US) |
| 出版年月 | 2002 |
| ページ数 | 245 pp. |
| 言語 | ENG |
| ニュース番号 | ＜486-L182 100-1416＞ |
解説
Nonprofit organizations are subject to complex sets of regulations that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, membership organizations, advocacy groups, and many more. Nonprofit accounting is especially difficult in the areas of fund accounting, cash vs. accrual accounting, transfers and appropriations, treatment of fixed assets and contributions, pledges, and non-cash contributions.