Nonprofit Accounting: Second Edition

Author: Steven Bragg



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Book Description
This practical guide shows how to create and operate a nonprofit accounting system and produce financial statements, all while operating in accordance with nonprofit accounting standards. The book walks the accountant through basic nonprofit accounting concepts and then discusses more advanced topics, including budgeting, controls, revenue recognition, joint costs, split-interest agreements, tax reporting, and mergers and acquisitions. In short, the book offers a wealth of information for understanding nonprofit transactions and financial statements. [319 pages]


Table of Contents

Chapter 1. Overview of the Nonprofit Entity
Chapter 2. Basic Nonprofit Accounting Concepts
Chapter 3. Nonprofit Financial Statements
Chapter 4. Revenue Accounting
Chapter 5. Government Grants
Chapter 6. Investment Accounting
Chapter 7. Inventory Accounting
Chapter 8. Fixed Asset Accounting
Chapter 9. Lease Accounting
Chapter 10. Pension Plan Accounting
Chapter 11. Joint Costs and Allocations
Chapter 12. Accounting Changes and Error Corrections
Chapter 13. Fair Value
Chapter 14. Other Accounting Topics
Chapter 15. Split-Interest Agreements
Chapter 16. Affiliated Organizations
Chapter 17. Mergers and Acquisitions
Chapter 18. Nonprofit Tax Reporting
Chapter 19. Closing the Books
Chapter 20. Nonprofit Budgeting
Chapter 21. Accounting Controls
Chapter 22. Nonprofit Policies
Chapter 23. Analysis of a Nonprofit's Financial Health