جزییات کتاب
Take control of your organization's short- and long-term financial plan Now fully revised, Not-for-Profit Budgeting and Financial Management, Second Edition, offers a financial planning system that is not only easy to use and monitor, but also ensures true fiscal accountability in the complex not-for-profit arena. Adds three entirely new chapters on Footnoting the Statement of Activity, Presenting Cash Prepared and Accrual Statements on the same page, and The Importance of the Executive Summary Fully updated with the latest financial advice to benefit your nonprofit Explains how to separate controllable, semi-controllable, and fixed expenses Reveals how you can prepare and present such top-notch budget documents that budgets will be approved the first time Written in a nontechnical, understandable format, incorporating dozens of relevant forms and documents, this completely revised and expanded edition will enable your nonprofit organization to create and manage reasonable financial plans that fit their organization's needs.Content: Chapter 1 Budgeting and Financial Operation (pages 1–12): Chapter 2 Cash Accounting vs. Accrual Accounting (pages 13–43): Chapter 3 Basic Accounting and Financial Operations (pages 45–49): Chapter 4 Effective Use of Footnotes and Financial Ratio Calculations for the Statement of Financial Position (pages 51–56): Chapter 5 Controllable and Uncontrollable Expenses (pages 57–59): Chapter 6 Controllable, Semi?Controllable, and Fixed Expenses (pages 61–63): Chapter 7 Noncash Expenses (pages 65–67): Chapter 8 Effective Footnotes for the Statement of Activity (pages 69–75): Chapter 9 Natural and Functional Statements of Activity (pages 77–79): Chapter 10 Internal Financial Statements (pages 81–87): Chapter 11 Converting Accrual?Method Financial Statements to Cash?Method Financial Statements (pages 89–97): Chapter 12 Budgeting Philosophy (pages 99–100): Chapter 13 Continuous Budgeting System Overview (pages 101–103): Chapter 14 The Executive and the Budget Process (pages 105–108): Chapter 15 Executive Summary (pages 109–112): Chapter 16 Comparative Financial Statements (pages 113–115): Chapter 17 Expense Reduction Plans (pages 117–119): Chapter 18 The Monthly Budget Process (pages 121–133): Chapter 19 The Cash Flow Budget (pages 135–138): Chapter 20 Getting the Budget Approved (pages 139–140): Chapter 21 Suggested Format of Budget Documents for an Approving Body (pages 141–156): Chapter 22 The Role of the Budget Coordinator (pages 157–159): Chapter 23 Accounting and Budgeting for Fringe Benefits (pages 161–162): Chapter 24 The Capital Budget and Depreciation (pages 163–166): Chapter 25 Inventory Purchases and Calculation of Cost of Goods Sold (pages 167–168): Chapter 26 Accounting and Budgeting for Dues (pages 169–173): Chapter 27 Capital Assets: Lease?or?Buy Decisions (pages 175–176): Chapter 28 The Long?Range Plan (pages 177–178): Chapter 29 Financial Ratios (pages 179–182): Chapter 30 Zero?Based Budgeting (pages 183–184): Chapter 31 Putting it All Together (pages 185–202):