Not-for-Profit Budgeting and Financial Management, 4th EditionISBN: 978-0-470-57541-3
Paperback
240 pages
June 2010
This is a Print-on-Demand title. It will be printed specifically to fill your order. Please allow an additional 10-15 days delivery time. The book is not returnable.
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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