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Ch08 not for profit organization accounting

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  • Chapter 8:Accounting for Not-for-Profit Organizations

  • Not-for-Profits : Objectives

  • Objectives (cont.)

  • 1: Categories of NFPs

  • Characteristics

  • Categories of NFPs

  • 2: Governmental and Nongovernmental NFPs

  • Governmental NFPs

  • Nongovernmental NFPs

  • 3: Accounting Principles

  • Financial Statements

  • Net Assets

  • Statement of Activities

  • Expenses

  • Contributions

  • Contributions (cont.)

  • Transfers (Non-contribution)

  • Other Accounting Issues

  • 4: Voluntary Health and Welfare

  • Fund Raising

  • Cash Donations and Pledges

  • Collect a Time-Restricted Pledge

  • Receive Equipment and Use It

  • Receive Cash with Purpose Restriction

  • Receive Donated Services

  • Statement of Financial Position

  • Slide 27

  • Statement of Activities (cont.)

  • Statement of Cash Flows

  • Statement of Functional Expenses

  • 5: Hospitals and Other Health Care

  • Hospitals and Health Care

  • Revenues and Other Receipts

  • Hospital Expenses

  • Patient Revenue

  • Cash Contributions

  • Receive Donated Assets/Services

  • Hospital Statements

  • Statement of Operations: Hospital

  • Statement of Changes in Net Assets: Hospital

  • 6: Colleges and Universities

  • Colleges and Universities

  • Tuition and Scholarships

  • College Expenses

  • Tuition Revenues

  • Receive Appropriations

  • Funds Held for Students

  • Endowments

  • Auxiliary Services

  • Statement of Activities: College

  • State. of Activities: College (cont.)

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