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Informationen zum Autor Edward J. Mcmillan , CPA, CAE, 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 International Association of Convention and Visitor Bureaus. He has written six books, and is also the author of numerous articles, which have appeared in such publications as Association Management , Leadership , and Dollars and Cents . Klappentext What every not-for-profit must know about accounting, tax, and reporting requirements In the challenging world of not-for-profit management, executives are held responsible for virtually every aspect of their organization's activities, such as legal issues, marketing, lobbying, editorial, membership operations, budgeting, and, of course, finance. For one person to be an authority in every area, however, is virtually impossible. Completely revised and expanded, the Fourth Edition of this invaluable tool is useful as a guide to nonprofit accountants, financial managers, and executives new to the area of financial management. Addressing the accounting, internal control, and office administration issues that confront executives in nonprofit organizations, this book: Helps professionals develop formal policies in accounting and finance Shows how to strengthen an organization's financial procedures while assuring board members that they are meeting fiduciary responsibilities Provides more than 200 sample policies and forms both in the book and on the accompanying Web site offering downloadable and customizable versions of those forms Covers major topics including accounting and financial policies, office administration policies, and internal control and risk reduction policies Contains dozens of new model accounting and financial policies and forms, covering Sarbanes-Oxley issues, codes of ethics, identity theft, fraud, binding arbitrations, compensation committees, new bank rules, fiduciary obligations of board members, and many more topics Model Policies and Procedures for Not-for-Profit Organizations , Fourth Edition offers provocative strategies for financial management and serves as a road map to sound fiscal and organizational structure for nonprofit organizations. Zusammenfassung What every not-for-profit must know about accounting! tax! and reporting requirements In the challenging world of not-for-profit management! executives are held responsible for virtually every aspect of their organization's activities! such as legal issues! marketing! lobbying! editorial! membership operations! budgeting! and! of course! finance. Inhaltsverzeichnis List of Forms xvii About the Author xxi Preface xxiii Section 1 Internal Financial Statement Formats 1 Statement of Financial Position 2 Consolidated Statement of Unrestricted Activities 4 Statement of Unrestricted Activities by Function 5 Statement of Temporarily Restricted Activities 6 Statement of Permanently Restricted Activities 6 Statement of Changes in Net Assets 6 Section 2 Chart of Accounts 7 Chart of Accounts Issuance Form 8 Assets 9 Clearing Accounts 12 Liabilities 13 Net Assets 14 Revenues 15 Expenses 18 Functions 22 Section 3 The Policies and Procedures Manual 23 Important Note: The sample policies and procedures found in Section 3 (Parts 1 through 6) are also available in MS Word format on a Web site designed for this book: Part 1 Accounting and Financial Policies 25 Accounting and Financial Interns 25
