controlling the not for profit organization
Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf
Ngày tải lên :
21/02/2014, 17:20
... resource for many not- for- profits They donate their time to the organization for one or more of a variety of reasons: they support the strategy of the organization; they enjoy the work; they like the ... and not- for- profit governance.) The 20 Questions for Not- for- Profits Series 20 Questions Directors of Not- for- profit Organizations Should Ask about Governance 20 Questions Directors of Not- for- profit ... can be employed as the primary human resource of a not- forprofit or to perform specific tasks that volunteers are less equipped to perform The employees of not- for- profit organizations are often...
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Financial and accounting guide for not for profit organizations
Ngày tải lên :
13/03/2014, 23:41
... affecting not- for- profit organizations and is currently a member of the AICPA Not- for- Profit Expert Panel She is currently Chair of the Planning Committee for the AICPA’s annual Notfor -Profit Conference ... Accounting Is Not Very Different from For- Profit Accounting Most of not- for- profit accounting is no different from for- profit accounting The primary area which is different for not- for- profit organizations ... as to whether clubs and associations must follow the accounting rules for not- for- profit organizations or the rules for for -profit organizations The only two accounting areas where there is really...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
Ngày tải lên :
20/06/2014, 20:20
... segment of the public who finds the arts important The organizations introduced in the preceding paragraphs are the focus of this book: governmental and not- for- profit organizations They are distinguished ... for profit- seeking businesses and for nongovernmental not- for- profit organizations are set by the Financial Accounting Standards Board (FASB) The GASB and the FASB are parallel bodies under the ... and not- for- profit organizations, financial reporting by these organizations is important To paraphrase the James Madison quotation provided at the beginning of the chapter, because humans (not...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
Ngày tải lên :
20/06/2014, 20:20
... Appropriations for the total amount appropriated for the activities accounted for by the fund The Appropriations control account is supported by a subsidiary ledger kept in the same detail as provided in the ... the following year? Do the notes describe the budget calendar (a separate note may have this information)? Do the notes describe the legal level of budgetary control and the levels at which certain ... forward to the next accounting period, depending on the government’s policy If they not carry forward and must be appropriated again in the following year, the encumbrances are said to lapse The entry...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
Ngày tải lên :
20/06/2014, 20:20
... is the transfer of the balances of the operating statement accounts and the balances of the budgetary accounts for the year to the Fund Balance account Note that the first closing entry has the ... in the same amount During the year, the State notified the Village that $450,000 for the street and highway fund will be awarded for work performed on several bridges over the next two years The ... $3,345,000 The Village of Elizabeth does not use the encumbrance procedure for payrolls The gross pay is charged against the appropriations of the individual departments through a subsidiary ledger (not...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
Ngày tải lên :
20/06/2014, 20:20
... responsible for the landfill after it closes Governments must assume the cost of closure, including the cost of equipment used, the cost of the landfill cover, and the cost of caring for the site for ... or other governments) or by internally imposed laws Unrestricted Net Assets is the residual account for any net resources that are not classified in either of the other two categories For the ... disclosed in the notes to the financial statements Implications for Other Funds The operation of internal service funds has important implications for other funds As we have seen, charges for services...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
Ngày tải lên :
20/06/2014, 20:20
... From the previous information, prepare, in good form, a Statement of Activities for the City of Northern Pines for the year ended June 30, 2012 Northern Pines has no component units 8–9 The City ... Statement of Cash Flows Notes to the Financial Statements Required Supplementary Information Other Than MD&A The basic requirements for the statements are the same as outlined for proprietary funds ... statements to government-wide statements 8–7 The following information is available for the preparation of the governmentwide financial statements for the City of Southern Springs as of April 30, 2012:...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
Ngày tải lên :
20/06/2014, 20:20
... expenses by their functional classifications in the notes, if not provided in the Statement of Operations • As is true for other not- for- profits, property, plant, and equipment acquired with either ... Cash Flows for the Nonprofit Hospital using the indirect method The direct method is also acceptable (see Illustration 11–5) for private not- for- profit organizations and is required for governmental ... traded on the New York Stock Exchange HCA and other private for- profit health care organizations follow FASB standards excluding those written specifically for not- for- profits While the three...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
Ngày tải lên :
20/06/2014, 20:20
... variety of not- for- profit organizations Now we will focus on the use of financial and nonfinancial information in evaluating the performance and financial position of not- for- profit organizations ... section of the chapter discusses the provisions in the tax code that provide exemption for certain types of not- for- profit organizations, discusses and illustrates the tax form that is used for many ... to determine the impact of tax law Some not- for- profit organizations create separate, related organizations that may not be tax exempt to ensure that the primary organization does not lose its...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
Ngày tải lên :
20/06/2014, 20:20
... and Not- for- Profit Organizations Receiving Federal Awards Replaces former OMB Circular A–128 for state and local governments and A–133 for not- for- profit organizations Provides guidance for auditors ... voluntary health and welfare organizations, and other not- for- profit organizations, excluding health care not- for- profit organization An entity that pos- sesses the following characteristics: ... during the term of the agreement; at the end of the agreement, the trust assets go to the notfor -profit organization charitable lead trust Split interest (q.v.) agree- ment in which an organization...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
Ngày tải lên :
20/06/2014, 20:20
... of a notfor -profit entity Separate classification provided in FASB Statement 117 and in GASB Statement 34 voluntary health and welfare organizations Not- for- profit organizations formed for the ... Acquisitions (FASB Statement 164), 322 Not- for- profit environment, characteristics, Not- for- profit organizations accounting, See also Private not- for- profit organizations financial reporting, Apago ... classification, 111 Note disclosures, 304 Not- for- profit accounting, overview, 302–308 Not- for- profit entities assets identification, 322 financial reporting objectives, Not- for- Profit Entities:...
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The Cambridge MBA: Not-for-Profit sector pdf
Ngày tải lên :
23/03/2014, 17:21
... committed to working in the NFP sector in the UK There are a number of other scholarships and bursaries available For information on any of these, please visit our website • Costs For up to programme ... How the Cambridge MBA can help you • Set yourself apart The skills and knowledge you gain from the Cambridge MBA programme will help you develop your career within the Not- for- profit (NFP) ... to tourism The Cambridge MBA gave me the opportunity to combine my passion for development and experience by carrying out consulting assignments on renewable energy projects for the Fairtrade...
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PRIMER FOR DIRECTORS OF NOT-FOR-PROFIT CORPORATIONS pot
Ngày tải lên :
08/03/2014, 16:20
... would otherwise go to carrying out the desired purposes or activities of the organization Corporations & Directors Ⅵ |1| The not- for- profit board of directors For- profit and not- for- profit directors ... jurisdictions, however, s The not- for- profit corporation is composed of members, whereas the for- profit corporation is owned by shareholders.1 s The members of a not- for- profit corporation cannot receive any ... in these s Public benefit not- for- profit corporations carry on provinces, the terminology and approach vary In activities that are primarily for the benefit of the Saskatchewan, the Not- for- profit...
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Not for profit accounting, formation & reporting
Ngày tải lên :
14/03/2014, 00:19
... IRS is giving the organization the benefit of the doubt that it will operate in the manner stated in the 1023 application If not, the IRS wants the ability to go back and assess the organization ... would be the organization paying a board member for some product or service and the board member donating the proceeds back to the organization Better not to charge the organization in the first ... manage the organization In many startup situations the creator of the organization will be the person who performs most of the organization s functions, and in JTN’s case, it will be the creator...
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Not for profit accounting, tax, and reporting requirements 4e
Ngày tải lên :
14/03/2014, 00:24
... $500,000, the not- for- profit organization must file Form 990 The Basics of Form 990, Form 990-EZ, and Form N 19 Important Items Tax Accounting Methods Simply, Form 990 states that the organization ... see the chapters in this handbook that fully explain these not- for- profit specific standards Other standards that are not specific to not- for- profit organizations must also be followed Page E Note ... book The publication and distribution of the book not contribute to the organization s accomplishing its exempt purposes, except for its need for the income from the sale of the book The organization...
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Not for profit budgeting and financial management 4e
Ngày tải lên :
14/03/2014, 00:32
... account for transfer of assets to a not- for- profit organization or charitable trust that raises or holds contributions for others Highlights: ➢ Accounting for transactions between a not- for- profit organization ... face not- for- profit organizations on either the cash or accrual method, the accounting, complete the financial statements, and compare the two methods Cash Method In this example, the new not- for- profit ... inspection Form 990-EZ Form 990-EZ is a shortened version of the Form 990 that is suitable for smaller not- forprofit-organizations It is also open to public inspection Form 990-N Form 990-N is...
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FM11 Ch 30 Financial Management in Not-for-Profit Businesses
Ngày tải lên :
06/04/2015, 19:41
... applicable to not- for- profit businesses? The asymmetric information theory is not applicable to not- for- profit firms, since they not issue common stock 30 - 13 What problems not- for- profit businesses ... relevant to not- for- profit businesses? Yes The WACC estimation for not- for- profit firms parallels that for investor-owned firms 30 - Is there any difference between the WACC formula for investor-owned ... investor-owned firms and that for not- for- profit businesses? Because not- for- profit firms pay no taxes, there are no tax effects associated with debt financing A not- for- profit firm’s cost of equity,...
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FINANCIAL MANAGEMENT GUIDE FOR NON-PROFIT ORGANIZATIONS NATIONAL ENDOWMENT FOR THE ARTS OFFICE OF INSPECTOR GENERAL SEPTEMBER 2008 pdf
Ngày tải lên :
19/06/2014, 19:20
... accordance with the laws, regulations, and provisions of the underlying grant The grantee must perform the following functions for the Federal funds it provides to subrecipients: Inform the subrecipient ... submits the cash requests, prepares the reports, and if need be, handles the requests to amend the terms of the award Furthermore, should the project require the application of indirect costs, the ... addendum to the manual could include publications such as the General Terms and Conditions for Grants, the Financial Management Guide for Non -profit Organizations, the OMB Circulars and other publications...
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Tài liệu Báo cáo khoa học: The nuclear lamina Both a structural framework and a platform for genome organization pdf
Ngày tải lên :
19/02/2014, 02:20
... sequence data for the IF multigene family, they were grouped into the so-called sequence homology class V, thereby distinguishing them from the cytoplasmic class I acidic keratins, the class II ... nuclei is enforced by serum starvation, it is not until the next postmitotic G1 phase that the chromosomes are found repositioned in a proliferating organization [30] Genome organization and the nuclear ... apposed to the inner membrane of the nuclear envelope, in the vast majority of cells the nuclear lamina cannot be resolved as such a distinct structure separating the chromatin from the nuclear...
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FINANCIAL MANAGEMENT GUIDE FOR NON-PROFIT ORGANIZATIONS pdf
Ngày tải lên :
23/03/2014, 02:20
... accordance with the laws, regulations, and provisions of the underlying grant The grantee must perform the following functions for the Federal funds it provides to subrecipients: Inform the subrecipient ... submits the cash requests, prepares the reports, and if need be, handles the requests to amend the terms of the award Furthermore, should the project require the application of indirect costs, the ... addendum to the manual could include publications such as the General Terms and Conditions for Grants, the Financial Management Guide for Non -profit Organizations, the OMB Circulars and other publications...
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