global cultural perspectives for profit and non profit organizations

... rigid, structured, grid-like format Among these thousands of books published on strategic planning, Global Strategic Planning; Cultural Perspectives for Profit and Nonprofit Organizations uniquely ... the nonprofit sector I address the ways that nonprofit organizations attempt to market themselves, various appropriate marketing strategies and how they differ between profit and nonprofit organizations, ... blank Strategic Management Global Cultural Perspectives for Profit and Non -Profit Organizations Marios I Katsioloudes, Ph.D Professor of Management School of Business and Management American University...

Ngày tải lên: 05/12/2016, 15:28

... organizations, which state the financial position and performance and give the auditor’s report, director’s report and other information Investors and creditors are the external users having direct ... light and water, telephone, etc Purchases are total amount of goods procured by a business on credit and for cash, for use or sale In a trading concern, purchases are made of merchandise for resale ... investors to inform them about the company’s past performance and future prospects ◦ The annual report is one of the most common sources of financial information used by investors and managers...

Ngày tải lên: 05/12/2016, 17:27

... Model for Public Colleges and Universities and Other Not -for- Profit Organizations Reporting under GASB” (now Chapter 15), and • “E-Business for Not -for- Profit Organizations: How Can Not -for- Profits ... accounting and financial reporting for not -for- profit organizations He was chairman of the AICPA Subcommittee on Nonprofit Organizations that wrote the 1978 landmark Statement of Position for Certain Nonprofit ... Most of not -for- profit accounting is no different from for- profit accounting The primary area which is different for not -for- profit organizations is accounting for contributions For- profit corporations...

Ngày tải lên: 13/03/2014, 23:41

... libraries, and performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit- seeking businesses and for nongovernmental not -for- profit ... 11, and 12 deal primarily with private not -for- profit organizations Chapter 13 discusses auditing and tax-related issues unique to governments and private not -for- profits and also evaluates performance ... Private organizations are not owned or controlled by governments and include businesses as well as private not -for- profit organizations Not -for- profit organizations lack a residual ownership claim and...

Ngày tải lên: 20/06/2014, 20:20

... $748,800 and revenues from business licenses were $137,202 Expenditures were $499,200 for general government, $131,345 for parks and recreation, $91,600 for sanitation, and $157,333 for streets and ... Classes and Timing of Recognition of Revenue from Nonexchange Transactions Description and Examples Derived Tax Revenues Governmentmandated Nonexchange Transactions Record the receivable (and an ... approves the fiscal year budget for the General Fund City departments issue purchase orders for goods and services Goods and services are received and invoices are presented for payment Journal Entries...

Ngày tải lên: 20/06/2014, 20:20

... Accounting for the General and Special Revenue Funds 91 Interfund Services Provided and Used Interfund services provided and used represent transactions involving sales and purchases of goods and services ... licenses and permits, fines and forfeits, intergovernmental revenue, charges for services, and other sources not susceptible to accrual are recognized on the cash basis Collections for the year ... $78,000 for employees’ state income tax withholdings and $686,000 due to the federal government ($430,000 for federal income tax withholdings and $256,000 for the employees’ share of FICA and Medicare...

Ngày tải lên: 20/06/2014, 20:20

... travel, and so forth Capital contributions, extraordinary and special items, and transfers should be shown separately, after nonoperating revenues and expenses GASB requires the all-inclusive format, ... between GASB requirements and the requirements by FASB for businesses and nongovernmental, not -for- profit organizations First, cash flow statements for proprietary funds of government have four categories, ... program for at-risk youth Businesses and nonprofit organizations sponsor one or more youth by paying the registration fee for program participants The following Statement of Cash Receipts and Disbursements...

Ngày tải lên: 20/06/2014, 20:20

... Included are land, buildings for academic and auxiliary enterprise purposes, research and other equipment, improvements other than buildings (infrastructure), library books, and collections and other ... bookstores, and food service operations GASB requirements for business-type activities call for accrual accounting for debt, including accrual of interest and amortization of debt discount and premium ... $22,500,000 for unrestricted general purposes and $1,300,000 for capital outlay, set aside for specific projects Cash and Cash Equivalents Restricted Cash and Cash Equivalents...

Ngày tải lên: 20/06/2014, 20:20

... HCA and other private for- profit health care organizations follow FASB standards excluding those written specifically for not -for- profits While the three types of health care organizations follow ... in the Not -for- Profit Guide as illustrated in Chapter 10 of this text The Health Care Guide calls these organizations Not -for- Profit Nonbusiness-Oriented Organizations ACCOUNTING AND REPORTING ... (see Illustration 11–5) for private not -for- profit organizations and is required for governmental health care organizations (see Illustration 6–5) FINANCIAL REPORTING FOR GOVERNMENTAL HEALTH...

Ngày tải lên: 20/06/2014, 20:20

... Tax-Exempt Organizations, and Evaluating Performance 387 and (3) the use of financial and nonfinancial measures to evaluate the performance and financial position of government and not -for- profit organizations ... that provide exemption for certain types of not -for- profit organizations, discusses and illustrates the tax form that is used for many of these organizations (Form 990), and concludes by examining ... statements by state and local governments and a variety of not -for- profit organizations Now we will focus on the use of financial and nonfinancial information in evaluating the performance and financial...

Ngày tải lên: 20/06/2014, 20:20

... matrix format, expenses reported by function (q.v.) and expenses reported by object (q.v.) Required by the FASB for voluntary health and welfare organizations and recommended for other not -for- profit ... plant acquisition, and term endowments net assets—unrestricted (governmental and not -for- profit) Used in accounting for govern- organizations indicating Apago PDF mental and not -for- profitthat is ... of Not -for- Profit Organizations, which provides guidance for private-sector colleges and universities, voluntary health and welfare organizations, and other not -for- profit organizations, excluding...

Ngày tải lên: 20/06/2014, 20:20

... health and welfare organizations Not -for- profit organizations formed for the purpose of performing voluntary services for various segments of society They are tax exempt, supported by the public, and ... for proprietary funds for governmental units and for public colleges and universities Also required statement for non- governmental not-forprofit organizations statement of changes in net position ... Accounting and Financial Reporting for Certain Investments and for External Investment Pools (GASB Statement 31), 194, 284 Accounting and Financial Reporting for Impairment of Capital Assets and for...

Ngày tải lên: 20/06/2014, 20:20

... libraries, and performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit- seeking businesses and for nongovernmental not -for- profit ... 11, and 12 deal primarily with private not -for- profit organizations Chapter 13 discusses auditing and tax-related issues unique to governments and private not -for- profits and also evaluates performance ... Private organizations are not owned or controlled by governments and include businesses as well as private not -for- profit organizations Not -for- profit organizations lack a residual ownership claim and...

Ngày tải lên: 22/11/2016, 13:55

... libraries, and performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit- seeking businesses and for nongovernmental not -for- profit ... 11, and 12 deal primarily with private not -for- profit organizations Chapter 13 discusses auditing and tax-related issues unique to governments and private not -for- profits and also evaluates performance ... Private organizations are not owned or controlled by governments and include businesses as well as private not -for- profit organizations Not -for- profit organizations lack a residual ownership claim and...

Ngày tải lên: 04/03/2017, 09:25

... Financial Accounting Standards Board (FASB) is the standard setting organization for which of the following reporting organizations? A) Private not -for- profits B) Public not -for- profits C) Investor ... C) state and local governmental entities, and governmentally related utilities, authorities, hospitals, and colleges and universities D) all governmental units and all not -for- profit organizations ... the above are included The _ sets the accounting and financial reporting standards for both state and local governments and public not-forprofits A) FASAB B) FASB C) GASB D) AICPA Which of...

Ngày tải lên: 09/03/2017, 08:42

... requirements and sound financial administration D) None of the above The _ sets the accounting and financial reporting standards for both state and local governments and public not-forprofits A) ... authority to establish accounting and financial reporting standards for: A) Federal government B) Private not -for- profits C) Public not -for- profits D) State and local governments Which of the ... financial reporting standards for the federal government? A) Federal Accounting Standards Advisory Board B) Office of Management and Budget C) Governmental Accounting Standards Board D) None of the above;...

Ngày tải lên: 09/03/2017, 08:43

... accounting and financial reporting standards for: A) Federal government B) Private not -for- profits C) Public not -for- profits D) State and local governments The Governmental Accounting Standards ... accounting and financial reporting standards for: A) all governmental units and agencies B) federal, state, and local governments C) all governmental units and all not -for- profit organizations ... authority to establish accounting and financial reporting standards for: A) Federal government B) Private not -for- profits C) State and local governments D) None of the above Which of the following...

Ngày tải lên: 09/03/2017, 08:49

... Financial Accounting Standards Board (FASB) is the standard setting organization for which of the following reporting organizations? A) Private not -for- profits B) Public not -for- profits C) Investor ... authority to establish accounting and financial reporting standards for: A) Federal government B) Private not -for- profits C) Public not -for- profits D) State and local governments Which of the ... Accounting Standards Board has been given authority to establish accounting and financial reporting standards for: A) all governmental units and agencies B) federal, state, and local governments and governmentally...

Ngày tải lên: 10/03/2017, 11:19

... state, and local governments and governmentally-owned utilities, authorities, hospitals, and colleges and universities C)all governmental units and all not -for- profit organizations D)state and local ... the authority to establish accounting and financial reporting standards for: A)Federal government B)Private not -for- profits C)Public not -for- profits D)State and local governments Proprietary funds ... accounting D)none of the above, the fiduciary funds have no revenues The GASB sets accounting standards for all of the following except: A)State and local governments B)Nongovernmental not -for- profit...

Ngày tải lên: 10/03/2017, 11:20

... expended, and for purposes to benefit the government and its citizenry The _ sets the accounting and financial reporting standards for both state and local governments and public not -for- profits ... accounting and financial reporting standards for: A) all governmental units and agencies B) federal, state, and local governments 3 C) all governmental units and all not -for- profit organizations ... supplementary information in the CAFR True False The Financial Accounting Standards Board sets financial reporting standards for private sector organizations, except nongovernmental, not -for- profit organizations...

Ngày tải lên: 27/03/2017, 08:03