000			03564cam a2200349Mi 4500
999			_c89665 _d89665
005			20250310104137.0
006			m o d |
007			cr |||||||||||
008			250310b ||||| |||| 00| 0 eng d
020			_a9781119744092
020			_a9781119744122
020			_a1119744121
035			_a(OCoLC)1164389481
040			_aUKAHL _beng _erda _cUKAHL _dUAB _dOCLCO _dUKAHL _dSOE
041			_aeng
050		4	_aHF5686.N56 _b.C437 2020
082	0	4	_a657.98 _223
100	1		_aChase, Bruce W., _eauthor.
245	1	0	_aNot-for-profit financial reporting _bmastering the unique requirements / _cBruce W. Chase.
264		1	_aHoboken : _bJohn Wiley & Sons, Inc., _c2020.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aTable of Contents Chapter 1 1-1 Financial Reporting 1-1 Net assets 1-2 The basic financial statements 1-4 Reporting formats 1-15 Notes to the financial statements 1-19 Investments and investment income 1-20 Summary 1-27 Practice questions 1-28 Chapter 2 2-1 Exchange Transactions, Contributions, and Gains and Losses 2-1 Resources for the mission 2-3 Exchange (reciprocal) transactions 2-6 Contributions 2-15 Identifying gains and losses 2-24 Agency transactions 2-25 Summary 2-26 Practice questions 2-27 Chapter 3 3-1 Expenses 3-1 Expenses versus losses 3-2 Functional reporting of expenses 3-4 Reclassifications 3-16 Summary 3-18 Practice questions 3-19 Chapter 4 4-1 The Not-for-Profit Environment and Performance Measures 4-1 The NFP environment 4-2 Types of NFP organizations 4-6 Fund accounting 4-9 Measuring performance 4-10 Reporting information in the statement of activities 4-11 Ratios and other tools 4-13 Input, output, and outcomes 4-16 Summary 4-19 Practice questions 4-20 Appendix A A-1 Excerpt of Appendix A of Chapter 5 of AICPA Audit and Accounting Guide Not-for-Profit Entities A-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 4 Chapter 3 Solutions 8 Chapter 4 Solutions 10
545	0		_aAbout the Author 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	_aFinancial statements.
650		0	_aNonprofit organizations _xAccounting.
655		4	_aElectronic books.
856	4	0	_uhttps://onlinelibrary.wiley.com/doi/book/10.1002/9781119744139 _yFull text is available at Wiley Online Library Click here to view
942			_2ddc _cER