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03564cam a2200349Mi 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20250310104137.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119744092 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119744122 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1119744121 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1164389481 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UKAHL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UKAHL |
| Modifying agency |
UAB |
| -- |
OCLCO |
| -- |
UKAHL |
| -- |
SOE |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5686.N56 |
| Item number |
.C437 2020 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.98 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Chase, Bruce W., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Not-for-profit financial reporting |
| Remainder of title |
mastering the unique requirements / |
| Statement of responsibility, etc |
Bruce W. Chase. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken : |
| Name of publisher, distributor, etc |
John Wiley & Sons, Inc., |
| Date of publication, distribution, etc |
2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
Table of Contents<br/>Chapter 1 1-1<br/><br/>Financial Reporting 1-1<br/><br/>Net assets 1-2<br/><br/>The basic financial statements 1-4<br/><br/>Reporting formats 1-15<br/><br/>Notes to the financial statements 1-19<br/><br/>Investments and investment income 1-20<br/><br/>Summary 1-27<br/><br/>Practice questions 1-28<br/><br/>Chapter 2 2-1<br/><br/>Exchange Transactions, Contributions, and Gains and Losses 2-1<br/><br/>Resources for the mission 2-3<br/><br/>Exchange (reciprocal) transactions 2-6<br/><br/>Contributions 2-15<br/><br/>Identifying gains and losses 2-24<br/><br/>Agency transactions 2-25<br/><br/>Summary 2-26<br/><br/>Practice questions 2-27<br/><br/>Chapter 3 3-1<br/><br/>Expenses 3-1<br/><br/>Expenses versus losses 3-2<br/><br/>Functional reporting of expenses 3-4<br/><br/>Reclassifications 3-16<br/><br/>Summary 3-18<br/><br/>Practice questions 3-19<br/><br/>Chapter 4 4-1<br/><br/>The Not-for-Profit Environment and Performance Measures 4-1<br/><br/>The NFP environment 4-2<br/><br/>Types of NFP organizations 4-6<br/><br/>Fund accounting 4-9<br/><br/>Measuring performance 4-10<br/><br/>Reporting information in the statement of activities 4-11<br/><br/>Ratios and other tools 4-13<br/><br/>Input, output, and outcomes 4-16<br/><br/>Summary 4-19<br/><br/>Practice questions 4-20<br/><br/>Appendix A A-1<br/><br/>Excerpt of Appendix A of Chapter 5 of AICPA Audit and Accounting Guide Not-for-Profit Entities A-1<br/><br/>Glossary Glossary 1<br/><br/>Index Index 1<br/><br/>Solutions Solutions 1<br/><br/>Chapter 1 Solutions 1<br/><br/>Chapter 2 Solutions 4<br/><br/>Chapter 3 Solutions 8<br/><br/>Chapter 4 Solutions 10 |
| 545 0# - BIOGRAPHICAL OR HISTORICAL DATA |
|---|
| Biographical or historical note |
About the Author<br/>Bruce W. Chase, PhD, is professor of accounting at Radford University. He is also the Director of the University's Governmental and Nonprofit Assistance Center (GNAC). The GNAC provides support for the Government Finance Officers Association (GFOA) national Certified Public Finance Officer (CPFO) program. Prior to joining the faculty of Radford University, he spent over 15 years in governmental and nonprofit accounting. He began his career with the Auditor of Public Accounts and then with Coopers and Lybrand. He served as Treasurer of Virginia Commonwealth University and later as chief financial officer of Southern Seminary College. He has written numerous articles on governmental and nonprofit accounting and is a frequent speaker on these topics. He has authored two national educational courses dealing with governmental and nonprofit accounting for the American Institute of Certified Public Accountants (AICPA). He also does extensive training on governmental accounting and reporting issues. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial statements. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Nonprofit organizations |
| General subdivision |
Accounting. |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119744139 |
| Link text |
Full text is available at Wiley Online Library Click here to view |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |