Not-for-Profit Budgeting and Financial Management (eBook)
240 Seiten
John Wiley & Sons (Verlag)
978-0-470-64238-2 (ISBN)
financial plan
Now fully revised, Not-for-Profit Budgeting and Financial
Management, Second Edition, offers a financial planning system
that is not only easy to use and monitor, but also ensures true
fiscal accountability in the complex not-for-profit arena.
* Adds three entirely new chapters on Footnoting the Statement of
Activity, Presenting Cash Prepared and Accrual Statements on the
same page, and The Importance of the Executive Summary
* Fully updated with the latest financial advice to benefit your
nonprofit
* Explains how to separate controllable, semi-controllable, and
fixed expenses
* Reveals how you can prepare and present such top-notch budget
documents that budgets will be approved the first time
Written in a nontechnical, understandable format, incorporating
dozens of relevant forms and documents, this completely revised and
expanded edition will enable your nonprofit organization to create
and manage reasonable financial plans that fit their organization's
needs.
EDWARD MCMILLAN is a Certified Public Accountant and Certified Association Executive, and is a nationally recognized speaker on not-for-profit financial and management topics since 1992 for the United States Chamber of Commerce, the American Society of Association Executives, the American Institute of Certified Public Accountants, the American Chamber of Commerce Executives and the Destination Marketing Association International. He has written six books, including five for Wiley, as well as Guide to Fringe Benefits for Not-for-Profit Organizations, Complying with SFAS #116 and #117, and The Audit: A Novel. He is also the author of numerous articles appearing in such publications as Association Management, Leadership, and Dollars and Cents.
Preface xiii
Disclaimer xv
Chapter 1 Budgeting and Financial Operation 1
Chapter 2 Cash vs. Accrual Accounting 13
Chapter 3 Basic Accounting and Financial Operations 45
Chapter 4 Effective Use of Footnotes and Financial Ratio Calculations for the Statement of Financial Position 51
Chapter 5 Controllable and Uncontrollable Expenses 57
Chapter 6 Controllable, Semi-Controllable, and Fixed Expenses 61
Chapter 7 Noncash Expenses 65
Chapter 8 Effective Footnotes for the Statement of Activity 69
Chapter 9 Natural and Functional Statements of Activity 77
Chapter 10 Internal Financial Statements 81
Chapter 11 Converting Accrual-Method Financial Statements to Cash-Method Financial Statements 89
Chapter 12 Budgeting Philosophy 99
Chapter 13 Continuous Budgeting System Overview 101
Chapter 14 The Executive and the Budget Process 105
Chapter 15 Executive Summary 109
Chapter 16 Comparative Financial Statements 113
Chapter 17 Expense Reduction Plans 117
Chapter 18 The Monthly Budgeting Process 121
Chapter 19 The Cash Flow Budget 135
Chapter 20 Getting the Budget Approved 139
Chapter 21 Suggested Format of Budget Documents for an Approving Body 141
Chapter 22 The Role of the Budget Coordinator 157
Chapter 23 Accounting and Budgeting for Fringe Benefits 161
Chapter 24 The Capital Budget and Depreciation 163
Chapter 25 Inventory Purchases and Calculation of Cost of Goods Sold 167
Chapter 26 Accounting and Budgeting for Dues 169
Chapter 27 Capital Assets: Lease-or-Buy Decisions 175
Chapter 28 The Long-Range Plan 177
Chapter 29 Financial Ratios 179
Chapter 30 Zero-Based Budgeting 183
Chapter 31 Putting it All Together 185
Glossary 203
Index 207
| Erscheint lt. Verlag | 9.6.2010 |
|---|---|
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation | |
| Schlagworte | Business & Management • Gemeinnützige Organisationen / Finanz- u. Rechnungswesen • Gemeinnützige Organisationen / Finanz- u. Rechnungswesen • Non-Profit Organizations / Finance & Accounting • Wirtschaft u. Management |
| ISBN-10 | 0-470-64238-6 / 0470642386 |
| ISBN-13 | 978-0-470-64238-2 / 9780470642382 |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
PDF (Adobe DRM)Kopierschutz: Adobe-DRM
Adobe-DRM ist ein Kopierschutz, der das eBook vor Mißbrauch schützen soll. Dabei wird das eBook bereits beim Download auf Ihre persönliche Adobe-ID autorisiert. Lesen können Sie das eBook dann nur auf den Geräten, welche ebenfalls auf Ihre Adobe-ID registriert sind.
Details zum Adobe-DRM
Dateiformat: PDF (Portable Document Format)
Mit einem festen Seitenlayout eignet sich die PDF besonders für Fachbücher mit Spalten, Tabellen und Abbildungen. Eine PDF kann auf fast allen Geräten angezeigt werden, ist aber für kleine Displays (Smartphone, eReader) nur eingeschränkt geeignet.
Systemvoraussetzungen:
PC/Mac: Mit einem PC oder Mac können Sie dieses eBook lesen. Sie benötigen eine
eReader: Dieses eBook kann mit (fast) allen eBook-Readern gelesen werden. Mit dem amazon-Kindle ist es aber nicht kompatibel.
Smartphone/Tablet: Egal ob Apple oder Android, dieses eBook können Sie lesen. Sie benötigen eine
Geräteliste und zusätzliche Hinweise
Buying eBooks from abroad
For tax law reasons we can sell eBooks just within Germany and Switzerland. Regrettably we cannot fulfill eBook-orders from other countries.
aus dem Bereich
