TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 12: Not-for-profit organizations

Chapter 12 - Not-for-profit organizations. In this chapter, the learning objectives are: Identify the authoritative standards-setting bodies for establishing GAAP for Not-For-Profits (NFPs); how and why financial statements of not-for-profits divide resources into three categories: unrestricted, temporarily restricted, and permanently; reporting of Cash Flows by NFPs;. | Chapter 12 Not-for-Profit Organizations © 2016 John Wiley & Sons, Inc. All rights reserved. 1 1 Thoughts to Ponder “We make a living by what we get. We make a life by what we give.” Winston Churchill “Service to others is the rent you pay for your room here on earth.” Mohammed Ali © 2016 John Wiley & Sons, Inc. All rights reserved. 2 2 Life’s Lessons : Chapter 12 © 2016 John Wiley & Sons, Inc. All rights reserved. 3 Learning Objectives Identify the authoritative standards-setting bodies for establishing GAAP for Not-For-Profits (NFPs). How and why financial statements of not-for-profits divide resources into three categories: Unrestricted, Temporarily restricted, and Permanently Reporting of Cash Flows by NFPs Explain NFP financial reporting and accounting for: Contributions, contributions of services, pass through contributions, pledges, collection items, conditional promises, gains and losses on investment, capital assets Special problems of determining the cost of fund-raising .

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• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Governmental entity
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Governmental accounting course
• Competencies of recent graduate
• Gap between Theory and Practice
• Governmental accounting education
• Governmental accounting technique
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Performance budgeting
• Budgeting governmental
• Governmental operating statement accounts
• Recognizing revenues
• Recognizing expenditures
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Financial reporting
• Financial reporting standards
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Accounting information
• Fund financial statements
• Governmental financial performance
• Performance measurement
• Accounting for colleges
• Other accounting issues
• Accounting for hospitals
• Health care providers
• Fund accounting
• Revenue funds
• Special revenue funds
• Local governments
• Required financial statements
• Internal financial trend monitoring
• Financial position
• Single audits
• Audit process
• Statement of cash flows
• Performance measures
• Annual compliance reporting
• Operating statements